Goods and Services Tax

Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

Q. When will e-way bill system be applicable?
Ans. As decided at the 24th GST Council meeting, nationwide e-way Bill will be made compulsory from 01.02.2018; trials to start from 16.01.2018
Q. What is the last date for filing TRAN-1?
Ans. 27.12.2017. Please refer Orders 9/2017-GST and 10/2017-GST, both dated 15.11.2017
Q. Does aggregate turnover include value of inward supplies received on which RCM is payable?
Ans. Ag

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Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi
GST
Dated:- 27-12-2017

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
FIFTH FLOOR, MTNL TELEPHONE EXCHANGE BUILDING
8-BHIKAJI CAME PLACE, NEW DELHI-110066
F. No. V(30)/DGGST/Nodal Officer/21/2017/1222
Dated 15/12/2017
To
All the Chief Commissioners of GST
Madam/Sir,
Sub: Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi.
The DGGST have been created

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ITC ON BUS PURCHASE – GIVEN ON RENT TO COMPANY FOR THEIR EMPLOYEES PICK UP AND DROP
Query (Issue) Started By: – RAVINDRA SANCHETI Dated:- 27-12-2017 Last Reply Date:- 13-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Hello Sir
I have following query
– Assessee have purchased one Bus and one car to give on rent to different companies for their employees and guest pick up and dropping facility. They charged rent on monthly basis including per KMS basis. Need clarifications on following with reference to Notification no 11/2017, 20/2017, 31/2017 of Central Tax (Rate)
1. What should be the SAC code for rent services – 9964 passenger transport services or 9966 Rental Services of Transport Vehicle. As per me should be 9966.

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en on Rent .
As per Sec 17(5)(a) – ITC will not be available on PURCHASE OF MOTOR VEHICLE & OTHER CONVEYANCE except when it is for transportation of passengers . It will not be correct to avail the credit on Rental services.
Clause vi – 9964 covers where owner of motor vehicle used it for transporting passenger . In your case its being rented out , hence it covers under 9966 .
Regards
Reply By CS SANJAY MALHOTRA:
The Reply:
ITC Credit is available if the vehicle is given on rent. It's usage can be for any purpose and in your case, the service rendered is Renting of Motor Vehicle and ITC admissible.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,
Sir, Such replies/clarification are worth saving to be used as ready

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In order to delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to authorize officers in the Division to exercise powers under sub-section (12) of Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017.
NO.CCW/GST/74/2017 Dated:- 27-12-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
ORDER NO.CCW/GST/74/2017
DATED 27-12-2017
In partial modification of the proceedings of the undersigned in the re

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 529 Dated:- 27-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 27th December, 2017
SRO 529 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendation of the council, hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely: –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTTN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State / UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
Rate
Taxable value
Amt
Rate
Taxable value
Amt
1
2
3
4

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–
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by suppli

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e DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby unde

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The Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 27-12-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-2 Dated 27th December, 2017
Notification No. 70/2017-State Tax
No. EXN-F(10)-43/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supp

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ue
Integrated Tax
Central Tax
State/Union
Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is b

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ame –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies ” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which

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xable Value
Integrated Tax
Central Tax
State/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“.
By Order,
Additional Chief Secretary (E&T) to the
Government of Himachal Pradesh
Note:- The principal rules were published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-13/2017, dated the 27th June, 2017, published vide number EXN-F(10)-13/2017, dated the 29th June, 2017 and last amended vide notification No. 55/2017-

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ITC ON MOTOR VEHICLE INSURANCE
Query (Issue) Started By: – susmis666 susmis666 Dated:- 26-12-2017 Last Reply Date:- 23-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
I have a firm named as 'xyz solutions' (trade name). The firm has GST registration and I am the sole proprietor of this firm (legal name = my name).
I have a car having commercial registration with taxi passing. The vehicle is being used for public transport. Here the vehicle is registered under my name.
And here is my question, "would i be able to claim the ITC on GST amount on buying/renewal of the motor vehicle insurance policy?"
Awaiting response, Thanks…
Reply By KASTURI SETHI:
The Reply:
Not allowed.
Reply By KA

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Total collection under GST for the month of December 2017 has been 80,808 crores till 25th December 2017
GST
Dated:- 26-12-2017

Total Revenue Collection under GST: The total collection under GST for the month of December 2017 has been ₹ 80,808 crores till 25th December 2017. 99.01 lakh taxpayers have been registered under GST so far till 25th December, of which 16.60 lakh are composition dealers which are required to file returns every quarter. 53.06 lakh returns have been filed for the month of November till 25th December.
Revenue of States: Of the ₹ 80,808 crores collected under GST for the month of December, 2017 (upto 25th December), ₹ 13,089 crores have been collected as CGST, ₹ 18,650 crores has

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TRAN1 ITC REVERSAL
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 26-12-2017 Last Reply Date:- 27-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I want to know what is the amount to be entered in Tran1 Table 5c "ITC reversal relatable to C-Forms & F-Forms" and Transition ITC.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
You need to enter differential Tax amount for pending Form C/F/H/I Form .
It means you paid concessional amount and issue thes

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Modification of PAN number in GST Registration
Query (Issue) Started By: – Balasubramanian Muthusamy Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
We are a Registered Dealer in Sales Tax TamilNadu .We have transitioned from Sales Tax to GST and got a Registration Number & Certificate.
1.We are a HUF firm with one sole Proprietor and with HUF Pan Number.
2.Our proprietor is also an Individual Assessee in Income-tax having seperate Pan Number. It is active and filing IT returns every year.
3.Now the Problem is when Registering with GSTin ,the individual Pan Number was /had to be selected and got the GSTin Number with Individual Pan number.
4.We want to modify the Pan N

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Frequently Asked Questions – GST
GST
Dated:- 26-12-2017

Q. What are the requirements for clearance of physician samples distributed free of cost?
Ans. In case of clearance of free physician samples, the ITC availed on the said samples has to be reversed under S. 17(5)(h) of the CGST Act, 2017. No tax is payable on clearance of physician samples distributed free of cost as the value of supply is zero.
Q. I am a software company. If I import software services, am I eligible to pay IGST?
Ans. Yes, as it is an inter-State supply under section 7 (4) of the IGST Act, you will be liable to pay IGST
Q. I export services, but turnover is below threshold. Should I take registration?
Ans. Yes, as it is an inter-State supply, you are

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composition levy- sale of capital goods
Query (Issue) Started By: – Richa Goyal Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
I AM REGISTERED UNDER THE COMPOSITION SCHEME. I HAVE TO SELL SOME CAPITAL GOODS BOUGHT LAST YEAR.. DO I CHARGE GST ON THE SALE OF USED CAPITAL GOODS AND IF YES.. THEN AT WHAT RATE?
Reply By ANITA BHADRA:
The Reply:
No as the composition dealer cannot collect tax paid
Reply By MARIAPPAN GOVINDARAJAN:
The Reply

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Shipping Bill Number & Date in Export
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
In GSTR1 , Export Invoice summary there is option to mentioned the shipping Bill NO. & date.
In our case we have passed shipping bill on basis of our export invoice (Not Tax Invoice) in foreign currency which is earlier of our tax invoice. while entering the same detail in GSTN export invoice summary syst

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Caterpillar India Pvt. Ltd. Versus Commissioner of CE & ST, LTU-Chennai [sought to be changed as CGST And CE Chennai South]
Central Excise
2018 (3) TMI 330 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-12-2017
E/Misc/41558/2017 (by Dept.), E/41845/2017 – A/43382/2017
Central Excise
Shri Madhu Mohan Damodhar, Member (Technical)
Shri M. Kannan, Advocate – For the Appellant
Shri K.P. Muralidharan, AC (AR) – For the Respondent
ORDER
The MA has been filed by Revenue for change of cause title from Commissioner of Service Tax, Chennai to “The Commissioner of GST & Central Excise, Chennai South Commissionerate” consequent upon the introduction of GST and the resultant change in the jurisdiction.
2. After hearing bo

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ready paid. Penalty of Rs. 18,50,755/- was also imposed under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act. On appeal, Commissioner (Appeals) vide the impugned order dt. 29.05.2017 inter alia held that for the period prior to April 2011, 100% penalty would be payable by the appellant and that for the period subsequent to April 2011 benefit of 50% of penalty is accorded. Hence this appeal.
4. Today, when the matter came up for hearing, on behalf of appellant, Ld. Advocate, Shri M. Kannan submits that based on the order of the original authority, they had already paid up 25% of the penalty. As they had already paid up the duty liability and interest even before issue of show cause notice, they ava

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Advocate, that benefit can be taken suo motu so as long as the other conditionalities are satisfied. In this case appellant had already paid up the duty liability and interest well before issue of SCN. Accordingly, they are very much entitled to avail benefit of reduced penalty. In the circumstances, Commissioner (Appeals) has exceeded his brief in ordering 100% penalty before April 2011 and 50% penalty thereafter. The impugned order therefore cannot sustain and is set aside. Appeal is allowed to the extent of restricting the penalty payable by the appellant only under Rule 15 (2) of CCR 2004 / 11AC of C.E. Act to 25% of the penalty imposed by the original authority.
(Dictated and pronounced in open court)
Case laws, Decisions, Judgem

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Corrigendum to the Notification of the TSGST (Thirteenth Amendment) Rules,2017.
F.1-11(91)-TAX/GST/2017(Part) Dated:- 26-12-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2017(Part)
Dated, Agartala, the 26th December, 2017.
CORRIGENDUM
In the notification of the Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2017 of the Government of Tripura, in the Department of Fin

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Corrigendum of the english version of the GST Circular 04/2017 number F.17(134)/ACCT/GST/2017/2923 Dated 12.12.17.
F.17(134)ACCT/GST/2017/2968 Dated:- 26-12-2017 Rajasthan SGST
GST – States
Government of Rajasthan
Commercial Tax Department
No. F.17 (134) ACCT/GST/2017/2968
Date- 26-12-2017
CORRIGENDUM
The English version of GST Circular No. 04/2017 number F.17 (134) ACCT/ GST/2017/2923 dated 12.12.2017 shall be read with following correction:
At column no. 2 of the page number 11,

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Waives late fee for July, 2017 in FORM GSTR-3B
KA. NI-2-1936/XI-9(42)/17 Dated:- 26-12-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-1936/XI-9(42)/17-U.P. Act-1-2017-Order(95)-2017
Lucknow : Dated : December 26, 2017
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), read with

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Pr. Commissioner, CGST, Mumbai South Versus Tata Consultancy Services Ltd.
Service Tax
2018 (1) TMI 533 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 26-12-2017
ST/S/92940, 92981, 92983, 92985, 92987/17 & ST/87467, 87556, 87557, 87558, 87559/17 – M/90944-90948/2017
Service Tax
Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical)
Shri M.K. Sarangi, Joint Commissioner (AR), for appellant
Shri S.B. Ghabawalla, C.A. for respondent
ORDER
Per: M.V. Ravindran
All these five applications are filed by the Revenue for staying the operation of the impugned order-in-appeal No.SK/07-11/LTU MUM/2017-18 dated 8.5.2017.
2. Heard both sides and perused the records.
3. On perusal of the records, it tran

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the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore – 2012 (27) STR 134 (Kan). He would submit that a similar issue came up before Hon'ble Madras High Court in the case of CCE, Coimbatore Vs. Sutham Nylocots – 2014 (306) ELT 255 (Mad.). He would submit that the said decision of the Hon'ble Madras Court specifically discusses the issue of eligibility to avail cenvat credit before the unit is being registered.
5. Learned Chartered Accountant submits that subsequent to the decision of mPortal India Wireless Solutions P. Ltd, Hon'ble Karnataka High Court in the case of CST, Bangalore Vs. Kyocera Wireless (India) Pvt. Ltd. – 2016 (43) STR 542 (Kar.) have reiterated their findings in the judgment of mPortal India Wire

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Transitional credit of input and input service under TRAN-1
Query (Issue) Started By: – Yatin Bhopi Dated:- 25-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert,
We have input and input services received (enter in the books) prior to 1st July 2017 but for various reasons(eg. non receipt of documents, pending inspections, by human error) we have not availed CENVAT credit in ER-1.
1. Now while entering the invoices in TRAN-1 (7b) when we put "Date on which entered in recipients books of account" prior to 1st July 2017 (say 30th June 2017) credit is denied and not accepted on portal saying that date should not be prior to 1st July 2017.
2. Where we have paid service tax un

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RELATED TO ITC-04
Query (Issue) Started By: – NANDA H.L. Dated:- 25-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts
Related to ITC-04 form, we need to update the inputs / capital goods sent to job worker & also received from job worker. The due date for ITC-04 of Jul – Sep before 31st Dec.
My query whether following transactions need to update in ITC-04
* Tools sending for resharpening / coating
* Gauges & Instruments sending for

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commission agent – pure agent
Query (Issue) Started By: – Richa Goyal Dated:- 25-12-2017 Last Reply Date:- 28-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I am working as an agent and raising a bill as below
service purchased as pure agent: 60000
gst on pure agent @5% 3000
commission 30000
gst @18% 5400
Total 98400/-
Question: Invoice of ₹ 63,000/- for services as a pure agent has been raised on me and I am entitled to take credit for the same. Do I show the amount as a pure agent as 63,000/- or of only ₹ 60,000/- .
Kindly guide.
Reply By KASTURI SETHI:
The Reply:
Are you sure you are a pure agent ? I doubt you conform to the parameters of 'Pure Agent'. What is the nature of service i.e. f

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works contract under gst
Query (Issue) Started By: – MOHAN KUMAR Dated:- 25-12-2017 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hi all, seasons greetings, new here and new GST registered. i am a interior decorator and designer and have registered my firm under gst works contract. was trying to understand works contract under gst, came to know its treated as service and not goods and sales. actually in our nature of work we both service and sell goods t

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Frequently Asked Questions – GST
GST
Dated:- 25-12-2017

Q. Is a job worker required to take registration?
Ans. As job work is a service, it would be considered a supply and the job worker would be required to obtain registration if his aggregate turnover exceeds ₹ 20 lakhs or, ₹ 10 Lakhs in special category states except the State of Jammu and Kashmir.
Q. I short paid tax for the month of Sep 2017 and will deposit the remaining now. Is interest applicable?
Ans. Yes. Interest is applicable on this.
Q. Are local bodies allowed to make deduction under section 51? If not, how do I claim refund of the same?
Ans. No, deduction under section 51 has not yet been notified. For refund of wrongly deducted tax, please

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-IV)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-12-2017

Goods and Services Tax (GST), introduced from July 1, 2017 is almost six months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers.
Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC may move to supreme court where the verdict is against the Government.
Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by.
* In Coimbatore Corporation Contractors We

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ranted subject to the assessee furnishing to the Respondent authorities a letter of undertaking that the clearance of the imported goods in terms of the AA will be subject to the final result of the present petition.
* In M/s Metro Institutes of Medical Sciences Pvt Ltd v State of UP & 5 others (2017) 10 TMI 784 (Allahabad) where the assessee was unable to complete the process of migration under GST, as the password for new provisional ID was not issued, the court directed the Department to immediately issue a password to assessee for completing migration process on the GST Portal, to upload its returns and deposit the due tax.
* In Nila Infrastructure Limited & 1 v. Surat Municipal Corporation & 1 (2017) 11 TMI 809 (Gujarat), it was held that mere downloading of tender document cannot be said to be entry at initial stage to consider such person who has downloaded as bidder/tenderer. As per the tender conditions, the party submitting its bid was required to deposit/pay within the s

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ver, on execution of simple bond without sureties by the petitioners.
* In Ramdev Trading Company & Another v. State of U.P. & 3 others (2017) 12 TMI 341 (Allahabad), where the goods of assessee were detained by detaining authority and also a penalty imposed on the ground that goods were mis described, it was observed that at the stage of seizure the detaining authority had not applied his mind, nor formed any opinion as to intention to evade tax and the only allegation made in the seizure order was to the effect that the Transit Declaration Form (TDF) was absent and that the goods have been mis-described. Also, there was no allegation whatsoever as to the intention of the petitioner to evade tax. In such circumstances, it was held that in absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it was difficult to sustain the penalty.
* In M/s M.K. Enterprises through

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e of detention, the detaining authority had clearly mentioned in the detention memo that the necessary physical verification is required as the E-Way Bill, which was produced, was not relevant as the date and time mentioned had already expired. On physical verification, the authority has found certain irregularities with regard to quality of the goods as well as quantity. The goods which were not accompanied with proper documents were seized for which a notice under Section 129(3) of the U.P. G.S.T. Act had been issued on 26.9.2017 indicating therein the value of the goods and the demanded tax which has been calculated by the seizing authority at different rates as per the individual items/goods which is mentioned being ₹ 1,11,564/-. On the other hand, Circular No. 1117 dated 16.8.2017, in which it was provided that the G.S.T. being the new law, therefore, it may take some time for proper implementation of the scheme of E-Way Bill on all India basis. Rule 138 of U.P. G.S.T. Rules

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refund of igst paid on machinery imported
Query (Issue) Started By: – satbir singhwahi Dated:- 24-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir
Dyeing unit imported machinery and paid IGST on imports. Inputs dyes and chemicals are 18% gst, Whereas Output -dyeing job work is 5% gst. Whether refund under Inverted duty structure allowed for IGST paid on machinery imported.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 54 (3) (ii) of CGST Act, 2017 a registered person may claim refund of any unutilised input tax credit at the end of any tax period where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output sup

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Sir,
In respect of Goods enumerated in the table appended to Notification No. 5/2017-Central Tax (Rate) dated 28.6.2017 no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).
Similarly as per Notification No. 15/2017-Central Tax (Rate) dated 28.6.2017 in respect of supply of service mentioned at Sl. No. 5 (b) of Schedule II of CGST Act, 2017, namely construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been rec

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