Goods and Services Tax

Goods and Services Tax – Order No. 05/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 05/2017-GST Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Cent

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GST – 53/2017 – Dated:- 28-10-2017 – Superseded vide Notification No. 40/2018 – Central Tax dated 04/09/2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 53/2017 – Central Tax New Delhi, the 28th October, 2017 G.S.R. 1346 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approv

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GST – 52/2017 – Dated:- 28-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 52/2017 – Central Tax New Delhi, the 28th October, 2017 G.S.R. 1345 (E). In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following am

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GST – 51/2017 – Dated:- 28-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 51/2017 – Central Tax New Delhi, the 28th October, 2017 G.S.R. 1344 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for

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extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section

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Goods and Services Tax – GST – Dated:- 27-10-2017 – Q. Do I still need to file other returns if I have filed GSTR- 3B? Ans. Yes Q. I was not able to file GSTR- 3B within the prescribed date. Can I do it now? Ans. Yes, but with payment of applicable interest and late fee. Late fee has been waived for the month of July, 2017 only. Q. I have made errors in filing my GSTR- 3B. Can I revise my GSTR- 3B? Ans. Yes, a utility to revise GSTR 3B for the month of July 2017 is available. Q. Is there no lat

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Goods and Services Tax – Started By: – RAMAKRISHNA M – Dated:- 27-10-2017 Last Replied Date:- 3-11-2017 – We are having Customs Private Bonded Warehouse and Items are importing from Italy. While Selling these imported items from Customs Private Bonded Warehouse to 100%Eou / SEZ – GST applicable or not.It is like Bonded Warehouse to Bonded Location. If it is exempted, under which notification.Kindly share the same.Thanks & regards,Ramakrishna.M – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 16 of IGST Act, 2017 supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit are zero rated supply. A registered person making zero rated supply to a Special Economic Zone d

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id on imported goods (that is, CGST and SGST if your warehouse and receiver of the supply are located in the same state or IGST if your warehouse and receiver of the supply are located in different state). If the EOU utilise the goods supplied by you in the manufacture of export goods then the EOU can claim the refund of unutilised ITC. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my reply dated 27.10.2017 in respect of supplies made to EOU will be treated as deemed export as Notification No. 48/2017-Central Tax dated 18.10.2017. The third proviso to rule 89 (1) of CGST Rules, 2017 is amended by Notification No. 47/2017-Central Tax dated 18.10.2017 as under: – Provided also that in respect of supplies regarded as

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GST Rules, 2017 a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports. Notification 49/2017-Central Tax dated 18.10.2017 the following documents are to be enclosed with the refund claim as evidence:- S. No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, dul

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Goods and Services Tax – Started By: – Ravali Grandhi – Dated:- 27-10-2017 Last Replied Date:- 5-11-2017 – Hiiiii allWhether GST is to be paid on Hostel facility??Hostel rent is 7000/- per monthSince it is less than 1000/- per month will it come under renting for residential dwelling purpose?? – Reply By Rajagopalan Ranganathan – The Reply = Sir,Hostel facility will be treated as commercial project. hence the rent collected is liable to gst. – Reply By Ravali Grandhi – The Reply = SirThanks for

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Goods and Services Tax – Started By: – Govinda Raju – Dated:- 27-10-2017 Last Replied Date:- 31-10-2017 – Dear Sirs, My first question is GST council announced during its recent meeting that Supplies to EOU are at zero rate until March 31st 2018. This has been reiterated through Notifications 47,48,49. However, suppliers are not worried of theirs refund of the same and they feel they will charge but we should not account and they can claim the same at their end. This is confusing. My second que

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Goods and Services Tax – GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 27-10-2017 – Q. I am a service provider, providing services to multiple states but amount is less than ₹ 20 Lac, do I need to register for GST? Ans. Registration for persons who makes inter-State supply of services and have aggregate turnover less thatn ₹ 20 lakh p.a. is exempted. For details please refer to Notification No. 10/2017-Integrated Tax dated 13.10.2017 Q. Do the NRIs earning more than 20 LPA need to register for GST? Ans. Incidence of taxation in case of GST is 'supply'. NRI making taxable supply in India are required to take registration. For registration as non-resident taxable person there is no exemption threshold. Please refer to Section 24 of the CGST Act, 2017. Q

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Goods and Services Tax – Started By: – saravanan rengachary – Dated:- 27-10-2017 Last Replied Date:- 7-11-2017 – Please suggest:GST is paid on the advance received from Customer. Subsequently, Customer has cancelled the order and asking us to refund the advance paid. Goods also not supplied.Please suggest how to adjust the GST paid on advance amount.Saravanan. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 31 (d) & (e) of CGST Act, 2017 a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment. where, on receipt of advance

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 27-10-2017 – Statutory Provisions Section 146 of the CGST Act, 2017 provides for 'Common Portal' as follows : The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. Central Government has vide Notification No.4/2017 Central Tax dated 19.06.2017 notified www.gst.gov.in as the common GST electronic portal. 'www.gst.gov.in' means the website managed by the Goods and Service Tax Network (GSTN), a company incorporated under section 8 of the Companies Act, 2013. Meaning of Common Portal The 'Common Portal' for the purpose of GST shall: be notified by Government be an electronic portal, and facilitate specified functions It

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ices (registration, returns and payments) would ease compliance. Further, the IT infrastructure and unified tax credit clearing mechanism will be put in place. What is GST Network (GSTN) The GSTN is the comprehensive back-end infrastructure network for the management of tax data and reporting of the GST. GSTN was incorporated on 28 March 2013 under Section 25 of the Companies Act, 1956 (as a non-Government, not-for-profit, private limited company) promoted jointly by Central and State governments. GSTN is incorporated as a special purpose vehicle to set up IT backbone for GST. The stake of Government and other non-government institutions in GSTN is as under: Government of India -24.5%, State Governments -24.5%, and Non-Government Institutions -51% GTSN has a self-sustaining revenue model, based on levy of user charges on tax payers and tax authorities availing its services. The GSTN will provide a front end portal to administer the Inter-State Taxation (IGST). The above network will wo

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ation of the common GST Portal with the tax administration systems of the Central / State governments and other stakeholders. Provide common PAN based registration, enable returns filing and payment processing for all states on a shared platform. Facilitation, implementation and set standards for providing services to the taxpayer through common GST portal to State Governments and other stake holders; Build efficient and convenient interfaces between with tax payers to increase tax compliance; Carry out research, study best practices and provide training to the stakeholders. GSTN system s interface with various stakeholders There are multiple stakeholders in GST system, viz – Tax payers CAs/Tax Advocates/ TRPs Banks/ RBI GST Council CBEC/State Tax Authorities Help-desk CAG CGA 3rd Party Application developers Aadhaar/ MCA21/CBDT The GST portal is direct, browser-based interface for taxpayers and tax officials to access GST services. However, the GST system is designed on open Applicati

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count management, notifications, information, and status tracking; Tax authority account and ledger management; Computation of settlement (including IGST settlement) between the Centre and States; Clearing house for IGST; Processing and reconciliation of GST on import and integration with EDI systems of Customs; MIS including need based information and business intelligence; Maintenance of interfaces between the Common GST Portal and tax administration systems; Provide training to stakeholders; Provide Analytics and Business Intelligence to tax authorities; and Carry out research, study best practices and provide training to the stakeholders. Functions performed by taxpayers using GST Portal Following functions can be performed by taxpayers while using GSTN portal – Application for registration as taxpayer and profile management; Payment of taxes, including penalties and interest; Uploading of Invoice data Filing returns / annual statements; Status review of return / tax ledger / cash

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Customs – PUBLIC NOTICE NO. 123/2017 – Dated:- 27-10-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001. F. No. S/26-Misc-54/2017 DBK Date: 27.10.2017 PUBLIC NOTICE NO. 123/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017. Attention of the trade is invited to board s instruction no. 15/2017-Customs issued vide F. No. 450/119/2017-Cus IV dated 9th October 2017. As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once export general manifest (EGM) and valid return in Form GSTR-3 or Form GSTR- 3B as the case may be has been filed. Once these conditions are met, the Customs System shall process the claim for refund and an amount equal to the integrated tax paid in respect

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ensure that correct EGM/export reports are filed in a timely manner. Details of export supplies in Table 6A of GSTR-1 4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/ bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login. 4.1. Exporters who have not filed their GSTR-1 for month of July 2017 are advised to do so immediately. 4.2 For month of August 2017 and subsequent months facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are advised to submit the requisit

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tered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details. 6.1. Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. 7. Difficulties faced, if any, may be brought to the notice of the undersigned. Sd/- (Ramesh Chander) Commissioner of Customs (Export) New Custo

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Customs – PUBLIC NOTICE NO. 68/2017 – Dated:- 27-10-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S(Misc.)-64/2017CCX/ Pt Date: 27.10.2017 PUBLIC NOTICE NO. 68/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario -regarding. Attention of the Exporters / Customs Brokers are invited that, in terms of Board's Circular No. 23/2017 – Customs issued vide F.N. 609/46/2017-DBK dated 30.06.2017 and In terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No. 14/2003-Cus dated 06.03.2003, DO letter No. 609/110/2005-DB

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te (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and services Tax(CGST) or Integrated Goods and Service Tax(IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No.059/2017- Cus (N.T.) dated 29.06.2017 for claiming composite AIR during transition time) at the time of application for fixation of Brand rate

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us (N.T.) dated 29.06.2017. 4. All Circulars / Instructions issued till date w.r.t fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 5. From 01.07.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 01.07.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner / Commissioner of Customs hav

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Customs – PUBLIC NOTICE NO. 69/2017 – Dated:- 27-10-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S(Misc.)-64/2017CCX/ Pt Date: 27.10.2017 PUBLIC NOTICE NO. 69/2017 Sub: regarding. Attention of the Exporters / Customs Brokers are invited that, in terms of Board's Circular No. 32/2017 – Customs issued vide F.N. 609/64/2017-DBK dated 27.07.2017 and the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 01.07.2017 to 30.09.2017 (Circular No. 22/2017-Customs dat

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above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus(N.T.) dated 31.10.2016 by Notification 73/2017- Cus.(N.T.) dated 26.07.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self- declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification. 4. Since Notes and Conditions of Notification No. 131/2016-Cus(N.T) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly, in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of

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all be irrespective of any certificate or declaration, if any, given earlier. 5. Further, there could be cases where export goods had been cleared from factory, warehouse, etc. Prior to 01.07.2017 but let export order has not been issued before 01.07.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12A of said Notification No. 131/2016-Customs(N.T) dated 31.10.2016 shall continue. 6. Any difficulty faced in the implementation of the above may be brought to the notice of the Deputy / Assistant Commissioner of Customs, Drawback, Air Cargo Compl

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GST – States – CT/GST-14/2017/49 (15/2017-GST) – Dated:- 27-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM NOTIFICATION No. 15/2017-GST The 27th October, 2017 NO.CT/GST-14/2017/49.-In pursuance to clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, hereby makes the following amendments in the notification number CT/GST-14/2017/40 dated the 13th October, 2017 (No. 14/2017-GST), published in

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GST – States – G.O. Ms. No. 151 – Dated:- 27-10-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 151, Commercial Taxes and Registration (B1), 27th October 2017,Aippasi 10, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-46(i)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nad

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GSTR-1 for a tax period has been extended in exercise of the powers conferred under Section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of t

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2018 (3) TMI 970 – KERALA HIGH COURT – [2017] 1 GSTL 9 (Ker), [2018] 1 GSTL 97 (Ker), 2018 49 G S.T.R. 255, 2018 (16) G. S. T. L. 554 (Ker.) – Detention of goods – inter-state transport – detention was for the reason that the notice issued is that of the Value Added Tax period and also of undervaluation – Held that: – with respect to an inter-State transport, there are no documents prescribed by the Central Government – In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties – petition disposed off. – W.P.(C).No.33818 of 2017-B Dated:- 27-10-2017 – K. Vinod Chandran, J. JUDGMENT The petitioner is aggrieved with the detention of goods at Exhibit P4. The goods are granite purchased by the petitioner from Tamil Nadu and transpor

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specifically points to Rule 138 of the Kerala Goods and Services Tax Rules, 2017, which prescribes the documents to be carried with a intra-State transport. The learned Government Pleader also refers to the judgment in W.A.No.1802 of 2017. 4. As specifically pointed out by the petitioner, the Writ Appeal judgment is with respect to an intra-State transport, for which the document accompanying the goods also have been prescribed under the Kerala GST Rules. However, with respect to an inter-State transport, there are no documents prescribed by the Central Government. In this context, apposite would be the judgment of a learned Single Judge of this Court in W.P.(C) No.31328 of 2017 dated 04.10.2017; paragraph 3 of which is extracted hereunder: 3. To a pointed query as to the power of the State Government to detain goods for alleged non compliance with the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in

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the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the writ petition by making the interim order absolute . 5. In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties. The petitioner and the dealer at Exhibit P3 would be issued with notice before the adjudication proceedings are proceeded with. The Intelligence Officer would also be entitled to ensure the verification of the construction of the house at the site as seen from Exhibit P1 by the Assessing Officer who has jurisdiction over the area in which the construction is being carried out. The Intelligence Officer would also be entitled to inform the Assessing Officer of t

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GST – States – 118/ST-2 – Dated:- 27-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th October, 2017 No. 118/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby waives the late fee payable under Section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and

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GST – States – No.F.1-11(100)-Tax/Gst/2017 – Dated:- 27-10-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(100)-Tax/Gst/2017 Dated Agartala, the 27th Octuber, 2017. NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons

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Goods and Services Tax – 13/13/2017 – Dated:- 27-10-2017 – Circular No.13/13/2017-GST F. No. 354/129/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 27th October 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 Unstitched Salwar Suits – regarding. Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST. 2. It has been represented that before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers bu

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GST – 42/2017 – Dated:- 27-10-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 42/2017-Integrated Tax (Rate) New Delhi, the 27th October, 2017 G.S.R. 1338 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

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Goods and Services Tax – GST – Dated:- 26-10-2017 – Q. Is it necessary to provide Current account no. for GST registration ? Portal is asking for account no and bank is asking for GST no Ans. Bank account details are required as per Table 17 of FORM GST REG-01, account may be saving account too. Q. What about GST for freelancers earn via google Adsense and facebook Do they take GST registration? Limit of 20 lakh applicable? Ans. Yes it is required. For detail please refer to section 22-24 of CG

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 26-10-2017 Last Replied Date:- 7-11-2017 – Dear Expert, We had filed the gst3b for the month of july-2017 with considering RCM. Later we come to know that we need to gst on rcm basis. Then we have filed those july related rcm in aug2017. Here my doubt is that, in gstr2 of july, cam we show those rcm ? If we show in the july gstr2, while it filing the gstr3 such amount related to rcm will ask again to pay, for those we have already

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Goods and Services Tax – Started By: – girish nagareaj – Dated:- 26-10-2017 Last Replied Date:- 3-4-2018 – Hi Experts,I am planning to Purchase second hand Envelope Making machine. Does this attract GST? if yes, can you please let me know whats the percentage?Awaiting for your reply.Regards,Girish – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to rule 32 (5) of CGST Rules, 2017 Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and

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ll be 18%(CGST@9%+SGST@9%) am I correct? If not, can you please correct me? I am planning to use this machine for myself. I am not a dealer. Awaiting for your reply. Regards, Girish – Reply By KASTURI SETHI – The Reply = Yes. You are right. – Reply By Ganeshan Kalyani – The Reply = With the introduction of the GST the rate on tax on product is same across India. So a buyer can purchase within the State to save transportation cost. Thanks. – Reply By Ramaswamy S – The Reply = the tax is on the supply of goods and not whether it is new or old. To determine, the value of the goods for the purpose of levy – it is important whether it is new or old. The envelope making machine falls under HSN 8472. It attracts 18% GST as per the 23rd GST council

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