Goods and Services Tax

Naresh Gyanwani s/o Shri Jiyaram Gyanwani Versus The Union of India & three others
GST
2018 (6) TMI 422 – MADHYA PRADESH HIGH COURT – 2018 (13) G. S. T. L. 16 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 20-11-2017
Writ Petition (PIL) No.19019/2017
GST
Mr. P.K. Jaiswal And Mr. Virender Singh, JJ.
For The Petitioner : Shri Ravish Joshi, learned counsel
ORDER
By this writ petition in the nature of public interest litigation under Article 226 of the Constitution of India

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Amendment of Commissioner’s Order No. 06/WBGST/PRO/17-18 dated 22/06/2017 – Adjudicating authorities.
23/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Adjudicating authorities
O R D E R
No. 23/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 06/WBGST/PRO/17-18 dated 22/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me

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Amendment of Commissioner’s Order No. 04/WBGST/PRO/17-18 dated 21/06/2017 – Central Registration Unit.
22/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Central Registration Unit
O R D E R
No. 22/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 04/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon m

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Amendment of Commissioner’s Order No. 03/WBGST/PRO/17-18 dated 21/06/2017.
21/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Delegation of powers by the Commissioner
ORDER
No. 21/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 03/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-secti

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Amendment of Commissioner’s Order No. 02/WBGST/PRO/17-18 dated 21/06/2017
20/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Jurisdiction of Officers in Charges
O R D E R
No. 20/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 02/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section

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Amendment of Commissioner’s Order No. 01/WBGST/PRO/17-18 dated 21/06/2017 – Jurisdiction of Officers in Circles.
19/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
O R D E R
No. 19/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 01/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-secti

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Last date for filling of return in FORM GSTR-3B
PA/ETC/2017/310 Dated:- 20-11-2017 Punjab SGST
GST – States
=============
Document 1
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
Bhupindra Road, Patiala, Punjab.
ORDER
In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules,
2017,
the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM
GSTR-
3B for the month as specified in column (2) of the Table shall be furnished electronically through
the common portal, on or before the last date as specified in the corresponding entry in colu

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The Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
36/2017-State Tax Dated:- 20-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-2 20th November, 2017
Notification No. 36/2017-State Tax
No.EXN-F(10)-31/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the 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 These rules may be called the Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 201

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The Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 20-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated Shimla-2 the 20th November, 2017
Notification No. 47/2017-State Tax
No.EXN-F(10)-40/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the 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) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules,

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rds “, or such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01
(a) for “Statement -2”, the following Statement shall be substituted, namely:-
“Statement – 2 [Rule 89(2) (c)]
Refund Type: Exports of services with payments of tax
(Amount in Rs.)
Sl.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable Value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
";
(b) for “Statement – 4”, the following Statement shall be substituted, namely:-
“Statement – 4 [Rule 89 (2)(d) and 89(2)(e)]
Refund Type :

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M/s. Sameer Mat Industries And M/s. Kaleel Mat Industries Versus State of Kerala, The Assistant State Tax Officer, Thiruvananthapuram And Fathima Store
GST
2017 (12) TMI 202 – KERALA HIGH COURT – [2017] 1 GSTL 16 (Ker), [2017] 1 GSTL 28 (Ker), 2018 (10) G. S. T. L. 136 (Ker.)
KERALA HIGH COURT – HC
Dated:- 20-11-2017
W.P.(C)No.36413 of 2017
GST
K. VINOD CHANDRAN, J.
For The Petitioner : Sri.M.Gopikrishnan Nambiar, Sri.P.Gopinath, Sri.K.John Mathai, Sri.Joson Manavalan, Sri.Kuryan Thomas, Sri.Paulose C. Abraham, sri.raja kannan
For The Respondent : Dr.Thushara James And Sri.Bobby John
JUDGMENT
The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authorit

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for one other commodity as also a security deposit of an equal amount.
2. The essential contention taken up by the petitioner is that the goods were transported inter-State and neither CGST nor SGST was applicable to such goods. It is also contended that the HSN Code as disclosed in the invoice is the one used by the manufacturer. The petitioner having purchased the goods from the manufacturer at Delhi could not change the HSN Code in which event there would be a violation of the provisions of the tax statutes. It is further contended that the E-way Bill uploading procedure as provided in the Rules to the CGST which has been adopted under the IGST is not implemented as of now. The same is deferred till 31.12.2017. Hence to support the cas

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n empowered to implement the provisions of the enactments which regulates the inter-State as also the intra-State trade. However the specific power invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the petitioner has consigned the goods from Tamil Nadu and was transporting it to the 3rd respondent at Pattambi. The 3rd respondent also appears and submits that they are ready to accept the consignment. The issue of misclassification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods. The petitioners shall b

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M/s. Ponni Sugars (Erode) Ltd. Versus The Assistant Commissioner of CGST, The Additional Commissioner, office of the Commissioner of Central Excise, The Joint Commissioner, office of the Commissioner of Central Excise
Service Tax
2017 (11) TMI 1522 – MADRAS HIGH COURT – [2017] 1 GSTL 18 (Mad)
MADRAS HIGH COURT – HC
Dated:- 20-11-2017
Writ Petition No.29588 of 2017 & WMP.No.31867 of 2017
Service Tax
T. S. Sivagnanam, J.
For the Petitioner : Mr.N.Prasad
For the Respondents : Mr.V.Sundareshwaran
ORDER
Mr.V.Sundareshwaran, learned Senior Standing Counsel accepts notice for the respondents. Heard both.
2. The petitioner is a public limited company incorporated under the provisions of the Companies Act, 1956, having a factory at Erode involved in the manufacture of sugar. Originally, there was a company by name M/s.Ponni Sugars & Chemicals Limited, incorporated in the year 1982, owned the sugar factory at Erode. The said M/s.Ponni Sugars & Chemicals Limited also se

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4. After about two years, the third respondent passed an Order-in-Original dated 12.2.2007, which was with reference to the show cause notice dated 20.8.2002 demanding service tax. By the said order, the third respondent confirmed the demand of Rs. 10,07,117/- under Section 73 of the Finance Act, 1994 apart from demanding interest and levying penalty.
5. These two orders led to the issuance of a notice dated 13.6.2014 issued to the Superintendent of Customs, Central Excise and Service Tax, Erode stating that the liability, which has been confirmed in Orders-in-Original dated 31.3.2005 and 12.2.2007, is liable to be paid by the petitioner, which being the existing transferee company. The petitioner submitted their reply dated 23.6.2014, which appears to be a brief reply largely relying upon the fact that the Official Liquidator has been appointed as the Provisional Liquidator of the company and that the assets vest with the Official Liquidator. This was followed by a further reply dat

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of a show cause notice. The contentions raised by the petitioner are that the effective date as per the orders of the Company Court approving the Scheme of Arrangement is 01.4.1999 and as on the said date, the amounts are not due and payable.
8. On the other hand, the learned Senior Standing Counsel for the respondents would submit that the petitioner company, being the successor, is liable to pay the amount, which was the subjective issue pursuant to the show cause notices issued in the year 1993 and 2002 respectively and that the contention raised by the petitioner that they are not liable to pay any amount is incorrect.
9. This Court does not wish to express any opinion at this juncture, as the first respondent is yet to adjudicate the case. The first respondent, having issued the impugned demand, has to consider the petitioner's objections and pass an order and it is open to the petitioner to prefer an appeal. On the other hand, if the first respondent is convinced on the leg

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Clarification on taxability of custom milling of paddy – regarding.
19/19/2017 Dated:- 20-11-2017 CGST – Circulars / Ordes
GST
Circular No. 19/19/2017-GST
F. No. 354/263/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
20th November 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on taxability of custom milling of paddy – regarding.
Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GS

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cessing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Job work has been defined under section 2 (68) of the CGST Act to mean any treatment or process undertaken by a person on goods belonging to another registered person. Further, under Schedule II (para 3) of the CGST Act, any treatment or process which is applied to another person's goods is a supply of service.
3. Milling of paddy is not an intermediate production process in relation to cultivation of plants. It is a process carried out after the process of cultivation is over and paddy has been harvested. Further, processing of paddy into rice is not usually carried out by cultivator

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CANTEEN AND TRANSPORT FACILITY TO CONTRACT LABOURS
Query (Issue) Started By: – ANITA BHADRA Dated:- 19-11-2017 Last Reply Date:- 19-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
Benefit of Canteen and Transport facility extended to Contract worker by an employer is subject to GST ?
If yes ,, whether employer need to pay GST on RCM Basis .
Regards
Reply By Ganeshan Kalyani:
The Reply:
Company gets the contract labours from a manpower supply agency. The agency charg

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comission on agriculture produce
Query (Issue) Started By: – sanjay khatri Dated:- 18-11-2017 Last Reply Date:- 20-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
hi sir, i am a trader of cumin goods and also a comission agent of cumin goods. i am member of APMC in gujarat. comission service provided to farmers of cumin goods is taxable?
Reply By KASTURI SETHI:
The Reply:
Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 Serial No.54(g) refers.
Reply By

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Applicability of GST
Query (Issue) Started By: – ICAT Natrip Dated:- 18-11-2017 Last Reply Date:- 20-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
As an Consultant, if we provide services to a foreign client at their place, say for example , if we provide services to an USA client by physically going to USA , then what will be the implication of GST on this transaction. consideration will be received in USD at USA.
Thank You.
Reply By Ganeshan Kalyani:
The Reply:
GST is

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Input Tax Credit utilization – Reg
Query (Issue) Started By: – KIRAN KUMAR Dated:- 18-11-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Sir,
Can we adjust the Revers charge input tax credit of previous months for Revers charge payment to current month
Thanks & Regards,
Kiran Kumar
Reply By Ganeshan Kalyani:
The Reply:
No, reverse charge liability must be paid in cash. The tax paid under reverse charge can be utilised to pay tax on the outward supply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Tax under reverse charge is to be paid in cash. ITC available in electronic credit ledger cannot be utilized for this purpose.
Reply By CS SANJAY MALHOTRA:
The Reply:
Agree with all e

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our valuable replies
We purchased 3 Bolero's 3 years back under VAT, we have not taken any credit because my final product exempted from tat Now we are selling the bolero's under GST, Requesting you to provide the GST Compliance
Thanks & Regards,
Kiran Kumar
Reply By Rajagopalan Ranganathan:
The Reply:
Sir'
As per Sl. No. 2 of Notification No. 37/2017-Central Tax (Rate) dated 13.10.2017 motor vehicle falling under Chapter 87 when supplied by a registered person is chargeable to CGST at 65% of central tax applicable otherwise on such goods under Notification No. 1/2017-Central Tax (Rate) dated, 28th June, 2017 provided "such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax

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Complex GST process hitting ecommerce startups
GST
Dated:- 18-11-2017

New Delhi, Nov 18 (PTI) Online sales of auto components have been hit by complex GST model for ecommerce players, online marketplace boodmo said.
Exclusion of e-commerce businesses from the composite scheme, a higher tax rate of 28 per cent for auto components and for logistics of spare parts as well, and a complex GST model has impacted adversely ecommerce startups, the co- founder of boodmo, Oleksandr Danylenk

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CORRECTION IN GSTR3B
Query (Issue) Started By: – unni kv Dated:- 18-11-2017 Last Reply Date:- 26-11-2017 Goods and Services Tax – GST
Got 12 Replies
GST
Dear Sir
Please let us know whether we can do correction (add or reduce ITC) in preceding months GSRT3B in the proceeding month's GSTR3B ?
regards
kvunni.
kannur.
Reply By KASTURI SETHI:
The Reply:
Still no provision has been made in Common Portal. Wait for.
Reply By unni kv:
The Reply:
Dear Sir
Thanks for replu, but sir, from begining of GST itself heard that whatever ommission/deletion/correction of the previous months return can be rectified by adding/deleting in the next months return etc.
regards
Reply By KASTURI SETHI:
The Reply:
Yes. It will be allowed w

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y 2017 GSTR 3B can be adjusted in Aug 2017 GSTR 3B. Anyway the provision is that any adjustment on the tax, input tax credit taken in GSTR 3B tax can be adjusted in GSTR 3.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,. Sir, most of the assessees expect the facility for amendment in the case of 'FILED' GSTR 3 B for July, 17. Is there any hope ? I have read somewhere Govt. was planning to provide one time chance in this aspect ? Is there any hope ? Being a new law most of the assessees commited such mistake.
Reply By CS SANJAY MALHOTRA:
The Reply:
Sh Ganeshan ji righty remarked the provision in GST act that the adjustment is allowed in GSTR-3 but as the same has been deferred and implementation date is not certain,

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GSTR-3B return at the botton. System allows amendments to those who have submitted return but not filed. The same feature shall be valid for all coming months.
Hence, one should thoroughly look at GSTR-3B before submission and even after submission but before filing as the error can be corrected using Reset Button. Returns once filed shall not be subject to any change thereafter.
Reply By Ganeshan Kalyani:
The Reply:
Sri Sanjay Sir, dealer would have filed GSTR 3B for the month of July 2017 to October 2017. So, if this reset option is enabled then it is not of use to those dealer who have filed the return. There would be very rare case where dealer has submitted but not filed. There is exceptional problem faced by some dealer. They have

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PLACE OF SUPPLY OF ADVERTISEMENT SERVICES TO THE CENTRAL GOVERNMENT, STATE GOVERNMENT ETC.,
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 18-11-2017

Section 12 of the Integrated Goods and Services Tax Act, 2017 ('Act' for short) provides for the determination of place of supply of services where location of supplier and recipient is in India.
Section 12(14) of the Act provides that the place of supply of advertisement services to-
* the Central Government,
* a State Government,
* a Statutory body; or
* a local authority
meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories. The value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement enter

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ified into two for the purpose of this Rule as-
* Advertisement in the hoardings other than those on trains;
* Advertisement in the hoardings on the trains.
Advertisement in the hoardings other than those on trains
* In the case of hoardings other than those on trains, the amount payable for the hoardings located in each State or Union territory, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be.
Advertisement in the hoardings on the trains
* In the case of advertisements placed on trains, the break up, calculated on the basis of the ratio of the length of the railway track in each State for that train, of the amount payable for such advertisements is the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be.
Advertisement on the back of utility bills
* In the case of advertisements on the back of utility bills of oil and gas compa

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se may be.
Advertisement over television channels
* In the case of advertisement on television channels, the amount attributable to the value of advertisement service disseminated in a State shall be calculated on the basis of the viewership of such channel in such State, which in turn, shall be calculated in the following manner-
* the channel viewership figures for that channel for a State or Union territory shall be taken from the figures published by the Broadcast Audience Research Council;
* the figures published for the last week of a given quarter shall be used for calculating viewership for the succeeding quarter and at the beginning, the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarters 1st October,2017 to 31st December 2017.
* where such channel viewership figures relate to a region comprising of more than one State or Union territory, the viewership figures for a State or Union territory of that region, shall be

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ch in turn, shall be calculated in the following manner-
* the internet subscriber figures for a State shall be taken from the figures published in this regard by the Telecom Regulatory Authority of India;
* the figures published for the last quarter in a given financial year shall be used for calculating the number of internet subscribers for the succeeding financial year and at the beginning, the figures for the last quarter of financial year 2016 -2017 shall be used for the succeeding financial year 2017 -18;
* where such internet subscriber figures relate to a region comprising of more than one State or Union territory, the subscriber figures for a State or Union territory of that region, shall be calculated by supplying the ratio of the populations of that State or Union territory, as determined in the latest census, to such subscriber figures;
* the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for t

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CHANGES IN CENTRAL GOODS AND SERVICES TAX RULES, 2017
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 18-11-2017

Vide Notification dated 15.11.2017 the Central Government made the 'Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 in exercise of the powers conferred under section 164 of the Central Goods and Services Tax Act, 2017. The amendment brings facility of filing refund manually whereas in the original act and rules it has been provided for online refund. This amendment came into effect from 15.11.2017.
Amendment to Rule 43
Rule 43 provides for the manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases. Clause 2(i) of the Amendment Rules inserted the explanation after Rule 43(2). The newly inserted explanation provides that for the purposes of rule 42 and Rule 43, the Central Government clarified that the aggregate value of exempt supplies shall include the value of supply

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ction 54 (2) the issue of tax invoice is mandatory. Clause 2(ii) of Amendment rules substituted the word 'supplier shall issue' for 'supplier may issue'.
Amendment to Rule 97
Rule 97 deals with the Consumer welfare fund. Clause 2(iii) inserted Rule 97A after Rule 97. Rule 97A provides for manual filing and processing. The new Rule 97A provides that notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such forms as appended to these rules.
Amendment to Rule 107
Rule 107 provides the procedure for Advance Ruling. Clause 2(iv) of the Amendment Rules provides for the insertio

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r the Union Territory Goods and Services Tax Act may appeal to-
* the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
* the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent.
The appeal shall be filed within three months from the date on which the said decision or order is communicated to such person.
Rule 109A (2) provides that an officer directed under section 107(2) (appeal by Revenue) to appeal against any decision or order passed under this Act or SGST Act or UTGST Act may appeal to-
* the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
* the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent
The appeal should be filed within six months from the date of communication of said decision or order.
Amendment

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or casual taxable person or non resident taxable person, tax deduction, tax collector and other registered taxable person;
* Form GST RFD – 01B – refund order details.
Form GST RFD – 01A
This form is to be used for the refund under rule 89 and Rule 97A. The following information is to be furnished by the person who seeks refund by manual filing-
* GSTIN/Temporary ID;
* Legal Name
* Trade Name, if any
* Address
* Tax period
* Amount of refund claimed in respect of central tax, State Tax, Integrated tax, UT tax, cess
* Grounds of refund claim (select from drop down)
* Excess balance in Electronic Cash Ledger;
* Exports of services with payment of tax;
* Exports of goods/services – without payment of tax (accumulated input tax credit);
* ITC accumulated due to inverted tax structure, under clause (ii) of first proviso to section 54(3);
* On account of supplies made to SEZ unit/SEZ developer (without payment of tax)
* Recipient of deemed export.
* Declaratio

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GST ISSUES FOR GST COUNCIL
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 18-11-2017

With 23rd meeting of GST Council just over, to consider various implementation issues and rationalize rates etc in next meeting, here are few suggestions which ought to be decided by the Council.
* It is high time that petroleum products presently kept out of GST net be brought under GST at the earliest. April 2018 / Budget 2018 could be a good opportunity. If that is not possible now, it should atleast be done for Railways / Metros / Airlines / Transportation and Industrial use meant for production of goods.
* In income tax Act, 1961, transfer pricing (TP) provisions provide for computation of Arms Length Price (ALP) as per TP methods i.e., comparable uncontrolled price, cost plus, resale price, profit split and transactional net margin methods. In GST, valuation in governed by section 15 of the CGST Act, 2017 read with rule 28-31 of CGST Rules, i.e., open market, l

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h input credit facility. In most of the cases, this is an investment or that planning exercise.
* Exemption to Resident Welfare Association (RWA) for maintenance of residential units deserves to be extended to units / offices in malls / commercial complexes which will be a great respite to professionals / small businesses. There could be a limit of ₹ 5000 p.m. Assuming there is a charge @ ₹ 2 per sq. ft. for upto 2500 sq. ft. per months would, it will be a great help to small offices.
* Hotel / travelling expenses meant for business / professional being business expenses, should be allowed for input credit and CGST / SGST paid thereon shall be allowed input tax credit.
* Registration of any immovable property located in India is taxed as per location of such property. Owner / land lord should be allowed to take single registration at his place of residence and tax may be charged accordingly. In such cases, input tax credit should be specifically allowed. Similar provi

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be made more effective and committees be formed at block / panchyat level with people drawn from Government service / education / profession who can receive and forward the grievances for timely and effective redressal.
* Summary return form 3B may be continued and infact be made mandatory. Also monthly returns GSTR 1, 2 and 3 be made quarterly for all types of tax payers as a permanent feature.
* Exemptions to schools / pre-school ought to be extended to higher education as well. This was allowed in Service Tax.
* Late fee for all filings may be waived till 31st March, 2018 or be halved.
* Monetary threshold limit of composition scheme be extended to ₹ 1.50 crore to bring it at par with pre-GST period in Central Excise.
* Looking at the margins involved, restaurants (outside composition scheme) be asked to reduce their prices for customers in line with anti profiteering law.
Reply By Ganeshan Kalyani as =
Nice article Sir. The suggestions noted down are all valid.

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Arm’s length pricing under GST – Need for Convergence
By: – Manish Didwania
Goods and Services Tax – GST
Dated:- 18-11-2017

The Goods and Services Tax (GST) is being introduced in the country after 13 year long journey since it was first discussed in report by Kelkar Task Force on indirect taxes. Agreeably, one could count GST as country's biggest tax reform which can trigger transformation on how businesses works across all industries and overhaul India's fractured tax system.
Amongst several changes proposed in GST, one key proposal is valuation rules prescribed for transacting entities that are related to each other. As per the GST rules, the value of supply of goods and services between related persons may be determined based on the open market value of such supply. The term “market value” has been defined in the Central Goods and Services Act, 2017 (CGST Act) as the amount which recipient of a supply is required to pay for like kind and quality of goods/ servi

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Income-tax, where Transfer Pricing is a developed subject. A lot of literature is already present on the subject matter which can be leveraged while determining the arm's length price of a transaction, including guidance by international bodies such as the Organisation for Economic Co-operation and Development (OECD), United Nations, substantial jurisprudence from various Tax Courts etc. It is accordingly natural that the Indian GST rules may also draw reliance from the Income-tax to frame and advocate rules on valuation of supply between related parties.
On the Indirect tax front, currently, there are specific valuation provisions for import of goods under Customs which are broadly similar to what is present in Income-tax. However, despite having broadly similar rules for valuing a transaction, the taxpayers have been witnessing lack of effective ground level administrative coordination between Income-tax and customs authorities to achieve a single price for the same transaction.
I

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increase income of taxpayer to get more income tax). Moreover, during the Transfer Pricing audits proceedings, the tax officers have been selectively using the data furnished by taxpayers before the customs authorities (intending to show that the price paid by the taxpayer is towards the higher end and there is no loss of revenue to customs authorities) to hold that the taxpayer have overpriced the cost of goods procured from overseas related parties and consequently undertake Transfer Pricing adjustment.
By dwelling further on this issue, one can make out that the root cause of the problem wherein the taxpayer ends up making separate disclosures before the Income-tax and Customs authorities, goes down to how the system has been set up and how the rules are framed by the Government. Some key areas of concern are listed below:
* While in the Income-tax there is a separate wing of officers who are trained and specialized in understanding the economics of the business and appreciates t

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GST on Advance received from Customer
Query (Issue) Started By: – GOPAL CHOWDHURY Dated:- 17-11-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear all,
As Ministry has issued Notification No.66/2017-CT dated.15.11.2017 and I have seen here it was issued granting exemption for GST on advances received by the tax payers on goods not on service who not availed for composition scheme.
In this regard can any one kindly clarify me the Notification as I still can't understand is the notification issued for the tax payers to charge the rate of tax changed on certain commondity which comes into effect from the date of issue of the Notification as the provision regarding billing on the same is provided U/s 14 of the CGST Act, 2017 as provided under the Notification or else its allowing exemption from payment of tax on advances received by the tax payers.
Kindly let me know.
Reply By Ganeshan Kalyani:
The Reply:
No. 66/2017 – Dated: 15-11-

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provision of this clause is as follows:
"The date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply" or
(b)…
Provided sub-section (1) of section 31 states as follows:
"(i) A registered person supplying taxable goods shall, before ot at the time of,-
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b)delivery of goods or making available thereof to the recipient, in any other case,
issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed:
Provided that the Govt may, on the recommendation of the council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed:
Further the aforesaid notification also ref

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meeting of GST council and not related for the common practice which is still following under the clause of sub section of section 31 as referred by me above.
If I am wrong in understanding the notification, kindly let me know with relevant provisions in this regard as no such news comes out from CBEC or GST council that they exempt all the advances from GST yet.
Please let me know. THANKS.
Reply By Ganeshan Kalyani:
The Reply:
Sri Gopal Sir, Notification 66/2017-CT states that the registered person (other than composition dealer) shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations …
Section 12 provides for time of supply which provides for the time for payment of tax. Section 12 (2)(a) provides that time of supply shall be the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to i

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them, neither any clarification comes in this regard in the notification itself.
Whereas on the same date amendment in rates of 177 items comes out, so I was awaited for the clarification, views or press release in this regard, because if we advice any company to do so and on later date if department come out with there views "where it is amended that exemption is provided on all supplies etc etc", So I raised this query to know your valuable opinion.
As the notification no.66/2017-CT hasn't specify that it is applicable on those goods which rates where amended w.e.f 15.11.2017, we can go by this view that it is applicable on all supplies, but whereas as said by me in my previous post that clause (d) of sub section (3) of section 31 is not get amended so that part I miss somewhere to co-relate.
Well thanks all the expects once again for your opinion I got some clarity on my doubts and hope as per the clarification above we can say as the notification hasn't clarify

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Pan Masala Manufacturing
Query (Issue) Started By: – Mudit phophaliya Dated:- 17-11-2017 Last Reply Date:- 18-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hello Sir/Ma'am,
I want to start a business of Pan Masala Manufacturing (with Brand). I would like to know if I can start my business as an unregistered manufacturer of Pan Masala with a turnover of less than 20 lakhs limit. And what are the licenses and other specifications required to start a Pan Masala manufacturing firm.
Hope to get a reply as soon as possible.
Reply By KASTURI SETHI:
The Reply:
Pan Masala has always been out of Small Scale Scale. If it contains tobacco, then it is not completely out of Central Excise. Govt.'s intention is not to all

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Shri Ram Vilas Paswan grants permission to display revised MRP due to reduction of rates of GST up to 31st December, 2017
GST
Dated:- 17-11-2017

On account of implementation of GST w.e.f. 1st July, 2017, there may be instances where the retail sale price of a pre-packaged commodity is required to be changed. In this context, Union Minister for Consumer Affairs, Food & Public Distribution, Shri Ram Vilas Paswan had allowed the manufacturers or packers or importers of pre-packaged commodities to declare the revised retail sale price (MRP) in addition to the existing retail sale price (MRP), for three months w.e.f. 1st July 2017 to 30th September, 2017. Declaration of the changed retail sale price (MRP) was allowed to be made by

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