Goods and Services Tax

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Sikkim Goods and Service Tax Rules, 2017
10 /2017-GST/GOS Dated:- 15-11-2017 Sikkim SGST
GST – States
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION GANGTOK
No. 10 /2017-GST/GOS
Date: 15th November, 2017
Order
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Sikkim Goods and Service

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Sikkim Goods and Service Tax Rules, 2017
09/2017-GST/GOS Dated:- 15-11-2017 Sikkim SGST
GST – States
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION GANGTOK
No. 9/2017-GST/GOS
Date:15thNovember, 2017
Order
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Sikkim Goods and Service Tax Rul

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Seeks to extend the due date for revision of FORM GST TRAN-1
1-AD/2017 Dated:- 15-11-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA
GANDHINAGAR, BENGALURU
NOTIFICATION NO. (1-AD/2017)
NO. KGST.CR.01/17-18, DATED: 15-11-2017
In exercise of the powers conferred by rule 120A of the Karnataka Goods and Services Tax Rules, 2017 read with section 168 of the Karnataka Goods and Serv

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Syed Anvarullah Husainy, (M&H Contractors Addagurukki), Indian Oil Service Station COCO, J.R. Karthikeyan, (M&H Contractors Royakottah), Versus The General Manager, (Retail Sales), The Chief Divisional Retail Sales Manager, Indian Oil Corporation Limited, The Superintendent of Central Tax, O/o the Superintendent of GST & Central Excise, Hosur, Krishnagiri District
Service Tax
2017 (11) TMI 1630 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 15-11-2017
W.P. Nos.25403 & 25404 of 2017 and W.M.P.Nos.26849 & 26850 of 2017
Service Tax
THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM
For the Petitioner : Mr. S. Doraisamy
For the Respondent : Mr. R. Ravi , Mr. V. Sudareswaran
COMMON O R D E R
Heard Mr.S.Doraisamy, learned counsel for the petitioners; Mr.R.Ravi, learned Standing Counsel for respondents 1 & 2 and Mr.V.Sundareswaran, learned Standing counsel for the 3rd Respondent. By consent on either side, these writ petitions are taken up for final disposal.
2.The

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ndian Oil Corporation will not be liable to pay any amount on account of Service Tax on commission received by the petitioners and they were directed to deposit the same with the Service Tax Department from the amount of commission paid to the petitioners.
3.The petitioners have challenged the said communications in these writ petitions on the primary ground that it violates the Policy Circular No.240-04/2016 dated 20.04.2016. The said Circular reads as follows:
Sub: Service Provider for operation of Permanent COCOs -Applicability of Service Tax.
As per prevailing Service Tax Law, Service tax would be applicable on all payments/reimbursements to the Service provider for COCO operation except reimbursements to the Service Provider in the capacity of pure agent where contractual obligation/bills are in the name of IOC.
In view of the above, it is clarified that applicable Service Tax charged by the COCO operator/Service Provider be reimbursed by IOC at actual against Service Tax i

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e may be set aside. With regard to the consequential relief sought for by the petitioners, it is submitted that the same is premature. Apart from that, the petitioners cannot seek for a direction to the Indian Oil Corporation to pay the service tax directly to the 3rd respondent as even in terms of the Policy Circular. It is only a case of reimbursement in accordance with the Policy Circular and the question of payment of service tax by the Indian Oil Corporation directly to the 3rd respondent does not arise.
6. The learned counsel for the petitioner would submit that though the petitioners have sought for a prayer to direct the Indian Oil Corporation to directly remit the service tax to the 3rd respondent, the petitioners are ready and willing to pay the service tax demanded and submit their reimbursement claim to the 2nd respondent, which may be directed to be considered in accordance with the Policy Circular dated 20.04.2016.
7. The learned standing counsel appearing for the respo

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
18/WBGST/PRO/17-18 Dated:- 15-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 18/WBGST/PRO/17-18 Dated: 15/11/2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Service Tax Rules, 2017
17/WBGST/PRO/17-18 Dated:- 15-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 17/WBGST/PRO/17-18 Dated: 15/11/2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Servic

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Chhattisgarh Goods and Service Tax Rules, 2017
09/2017 Dated:- 15-11-2017 Chhattisgarh SGST
GST – States
Commissioner of State Tax
Chhattisgarh, Raipur
Order No. 09/2017-GST
Raipur, 15th November, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Chhattisgarh Goods and Service Tax Rules, 2017
In exercise of the powers conferred

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Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017
10/2017 Dated:- 15-11-2017 Chhattisgarh SGST
GST – States
Commissioner of State Tax
Chhattisgarh, Raipur
Order No. 10/2017-GST
Raipur, 15th November, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017
In exercise of the powers conferre

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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
CGST/01/2017 (16) – 56/2017 Dated:- 15-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commissioner of State Tax
Chhattisgarh, Raipur
Notification No. 56/2017 – State Tax
Raipur, 15th November, 2017
No./CGST/01/2017 (16) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh 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 throug

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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
F-10-93/2017/CT/V(169) – 57/2017 Dated:- 15-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 57/2017 – State Tax
New Raipur, 15 November, 2017
No. F-10-93/2017/CT/V(169). – In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the cur

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Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
F-10- 93/2017/CT/V (170) – 64/2017 Dated:- 15-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 64/2017 – State Tax
New Raipur, 15 November, 2017
No. F-10- 93/2017/CT/V (170) – In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered

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Chhattisgarh Goods and Services Tax (Eleventh Amendment) Rules, 2017
F-10-93/2017/CT/V (168) – 55/2017 – State Tax Dated:- 15-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 55/2017 – State Tax
New Raipur, 15 November, 2017
No. F-10-93/2017/CT/V (168) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
(l)    These rules may be called the Chhattisgarh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2)    They shall come into force on the date of issue of this notification.
2.   In the Chhattisgarh Goods and Services Tax Rules, 2017, 
(i)  in rule 43, after sub-rule (2), t

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nt or electronic issuance of a notice, order or certificate on the common portal shall, 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.”;
(iv)   after rule 107, the following rule shall be inserted, namely *
“107A. Manual filing and processing. – 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 shall, 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.”;
(v)   after rule 109, the following

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issioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the State Tax Officer,  within six months from the date of communication of the said decision or order.” ,
(vi)   in rule 124, 
(a)   in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely: –
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;
(b)   in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;
(vii)   after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casua

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section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)
Recipient of deemed export
 
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax c

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refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
 
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amountto be claimed [(1×4/3)-2]
1
2
3
4
5
 
 
 
 
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount(1×2/3)
1
2
3
4
 
 
 
 
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of ta

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Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2017.
F.12(46)FD/Tax/2017-Pt.-II-139 Dated:- 15-11-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: November 15, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services
Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules
further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods
and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. Amendment of rule 43.- After the existing sub-rule (2) of rule 43 of the Rajasthan
Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, the following
explanation shall be added, namely:-
“Explanation: For the purpo

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ion, intimation, reply, declaration, statement or electronic
issuance of a notice, order or certificate on the common portal shall, 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.”.
5. Insertion of new rule 107A.- After the existing rule 107 and before the existing rule
108 of the said rules, the following new rule 107A shall be inserted, namely:-
“107A. Manual filing and processing.- 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 shall, in respect of that
process or procedure, include manual filing of the said application, intimation, reply,
declaration, statement or issua

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e to inverted tax structure[under clause (ii) of first
proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of
tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment
of tax)
(g)
Recipient of deemed export
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies
in respect of which refund is claimed.
Signature
Name –
Designation Status
2
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or
services used for making ‘nil' rated or fully exempt supplies.
Signature
Name –
Designation Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has no

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by me/us earlier.
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section
54(3)]
(Amount in Rs.)
Turnover of
Tax payable on Adjusted
Net input tax
Maximum refund
3
inverted rated
supply of goods
such inverted
rated supply of
total turnover credit
goods
1
2
3
4
amount to be claimed
[(1×4+3)-2]
5
Statement-3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
Turnover of zero rated
supply of goods and services
1
Net input tax credit Adjusted total
2
turnover
3
(Amount in Rs.)
Refund amount
(1×2÷3)
4
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated
Net input tax credit Adjusted total
Refund amount
supply of goods and services
turno

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:
Office Address:
99
[F. No. 12(46) FD/Tax/2017-Pt.-II-139]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is requested
that 10 copies of this notification may be sent to this Department and 10 copies along with bill
may be sent to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please
ensure that soft copy in CD is same as hard copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST
Council Secretariat, New Delhi.
4. Commissioner, State Tax, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Additional Chief Secretary, Finance.
7. PS to Princ

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Notification to prescribe quarterly furnishing of FORM GSTR-1 for taxpayers having aggregate turnover of upto 1.5 Crore.
F.12(46)FD/Tax/2017-Pt.-II-140 Dated:- 15-11-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: November 15, 2017
In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special proc

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Notification to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards.
F.12(46)FD/Tax/2017-Pt.-II-141 Dated:- 15-11-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: November 15, 2017
In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government,

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Sandipkumar Kirankumar Sharma Versus State Election Commission, And 2
GST
2018 (2) TMI 1539 – GUJARAT HIGH COURT – 2018 (9) G. S. T. L. 363 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-11-2017
Writ Petition (PIL) No. 239 of 2017
GST
MR. R. SUBHASH REDDY Versus MR. VIPUL M. PANCHOLI, JJ.
For The Applicant : Ms Sneha A Joshi, Advocate
For The Opponent : Mr Kamal B Trivedi, Advocate General With Ms Sangita Vishen, Assistant Government Pleader
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. R.SUBHASH REDDY)
1. This petition is filed by way of Public Interest Litigation with the prayers, which read as under:
“a. Be pleased to admit this petition.
b. Your Lordships may be pleased to issue a writ of Mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction directing the respondent no.2 for postponement of the meeting and further if the decisions taken whereof, the same should not be declared publicly till the election is over i

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of November, 2017, the relief sought for in paragraph 13(b) of the petition has become infructuous. In the relief sought for in paragraph 13(c) of the petition, the petitioner prayed to declare the decisions taken by the 2nd respondentCouncil, as null and void and also to quash the same.
4. Such relief is sought on the ground that, the 1st respondent Election Commission has already notified the Code of Conduct of elections to Gujarat Legislative Assembly to be held on 9th and 14th December, 2017 and Election Code is in operation. It is the case of the petitioner that only as a political strategy, such meeting was conducted in violation of the Code of Conduct. It is alleged that the recommendations made in the 9th and 10th November, 2017 Council meeting are only to appease the voters in the ensuing elections.
5. We have heard Ms. Sneha Joshi, learned counsel for the petitioner and Mr. Kamal B. Trivedi, learned Advocate General appearing with Ms. Sangeeta Vishen, learned Assistant Gove

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rtue of constitutional amendment, Article 279A is inserted, which empowers the Hon'ble President to constitute a Council to be called the Goods and Services Tax Council. Under Article 279A(4), Goods and Services Tax Council is empowered to make its recommendations to the Union and the States, on taxes, cesses and surcharges etc. As per Article 279A(9), every decision of the Council is to be taken in a meeting, where majority of not less than threefourths of the weighted votes of the members present and voted.
8. The recommendations made by the Council are ultimately to be accepted by the government. Merely because the Council has met and made its recommendations, it cannot be said that such recommendations and steps taken by the Council are in violation of the model Code of Conduct, which is in operation in the State of Gujarat. The Council is a constitutional body and is constituted only for the purpose of making recommendations by holding meetings. When 22 meetings were already

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Time period for furnishing the details in FORM GSTR-1
SRO 470 Dated:- 15-11-2017 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 15th November, 2017
SRO 470.- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishin

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 467 Dated:- 15-11-2017 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 15th November, 2017
SRO 467 .-ln 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 hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
1.  In the Jammu and Kashmir Goods and Services Tax Rules, 2017,
(i)  in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Min

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(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – 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 shall, 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.”,
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority. (1) Any person aggrieved by any decision or order passed under this Act may appeal to –
(a)  the Commissioner where such decision or order is passed by the Additional or Joint Commissioner;
(b)  the Additional Commissioner where such decision or

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he second proviso, the following proviso shall be substituted, namely: –
“Provided further that the State Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.” ,
   (vii)    after the “FORM GST RFD.01”, the following forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN / Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4. 
Address 
 
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 

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d is claimed.
Signature
Name –
Designation / Status
 
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
 
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
 
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the incidence of such tax and interest has not been passed on to

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3
4
5
 
 
 
 
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount(1×2/3)
1
2
3
4
 
 
 
 
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)
1
2
3
4
 
 
 
 
 
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1.
ARN
 
2.
GSTIN / Temporary ID
 
3.
Legal Name
 
4.
Filing Date
 
5.
Reason of Refund
 
6.
Financial Year
 
7.
Month
 

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Amendment in Notification No. SRO-GST-12 dated 08th July, 2017
SRO-GST-28(Rate) Dated:- 15-11-2017 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 15 November, 2017
SRO-GST-28(Rate).- In exercise of the powers conferred by sub-section (I) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State 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 SRO notification No. SRO-GST-12 issued by the Finance Department Government of

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Amendment in Notification No. SRO-GST-11 dated 08th July, 2017
SRO-GST-27(Rate) Dated:- 15-11-2017 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 15 November, 2017
SRO-GST-27(Rate).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 issued by the Finance Department Government of Jammu and Kashmir under endorsement No, ET/Estt/119/2017 dated 08th July, 2017, namely :-
In the said notification, in the Table, –
(i) against serial number 3, in column (3), in item (vi), for the words "Services provided

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ared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no.(iv)]
(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a rest

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beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as

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Amendment in Notification No. SRO-GST-5 dated 08 July 2017
SRO-GST 25 (Rate) Dated:- 15-11-2017 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 15 November, 2017
SRO-GST 25 (Rate).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.

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Amendment in Notification No. SRO-GST-4 dated 08th July, 2017
SRO-GST 24 (Rate) Dated:- 15-11-2017 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 15 November, 2017
SRO-GST 24 (Rate).- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Govern

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Amendment in Notification No. SRO-GST-2 dated 08th July, 2017
SRO-GST 23 (Rate) Dated:- 15-11-2017 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 15 November, 2017
SRO-GST 23 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-2 issued by the Finance Department Government of Jammu and Kashmir under endorsement No. ET/Estt/119/2017 dated 08th July, 2017, namely: –
In the said notification, –
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: –
“8
0203,
0204,
0205,
0206,
0207,
0208,
0209
All goods, fresh or chil

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rt of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ;
(iv) S. Nos. 23, 24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ;
(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“43A

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(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(ix) in S. No. 77, in the entry in column(3),for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
(x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserte

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Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.
ERTS(T) 65/2017/45 Dated:- 15-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 15th Nov, 2017.
No. ERTS(T) 65/2017/45 – In exercise of the powers conferred by sub-section (1) of section 11
of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this
notification referred to as “the said Act”), the Government of Meghalaya, on being satisfied that
it is necessary in the public interest so to do, on the recommendations of the Council, hereby
exempts the goods specified in column (3) of the Table below, from so much of the State tax
leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate
of 2.5

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, microfiches;
(d)Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in financial year.
Research
Development Organisation
of the Government of
India and such institution
produces a certificate to
that effect from an officer
not below the rank of the
Deputy Secretary to the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union Territory in the
concerned department to
the supplier at the time of
supply of the specified
goods; or
(b) an institution registered
with the Government of
India in the Department of
Scientific and Research
and such institution
produces a certificate from
an officer not below the
rank of the Deputy
Secretary
the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory in
concerned department to
the supplier at the time of
to
2.
Research
other than a hospit

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the
Committee for the Purpose
of Control and Supervision
of Experiments on
Animals.
The institution is
(1)
with the
registered
Government of India in the
Department of Scientific
and Research, which-
(i) produces, at the time of
supply, a certificate to the
supplier from the head of
the institution, in each
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
(ii) in the case of supply
of live animals for
experimental purposes, the
institution produces, at the
time of supply, a
certificate to the supplier
from the Head of the
Institution that the live
animals are required for
research purposes and
enclose a no objection
certificate issued by the
Committee for the Purpose
of Control and Supervision
of Experiments
Animals.
on
(2) The goods falling
under (1) above shall not
be transferred or sold by
the institution for a period
of five years from the date
of installation.
3.
4.
Dep

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gate
of
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
of Experiments on
Animals.
Regional Cancer Centre (a) Scientific and technical (i) The goods are supplied
(Cancer Institute)
instruments,
equipment
computers);
(b) accessories,
parts,
the
of
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
Department
Scientific and Research
and such institution
produces a certificate from
an officer not below the
rank of the Deputy
Secretary
consumables and live
animals
purpose);
(experimental
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
to
the
recorded magnetic tapes, Government of India or
microfilms, microfiches.
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory in
concerned department to
the supplier at the time of
supply of the specified
goods;
(ii)
the
institution
produces, at the time of
s

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and includes –
(i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of
1956) to be a deemed University for the purposes of this Act;
(ii)
(iii)
(c)
(i)
an institution declared by Parliament by law to be an institution of national importance;
a college maintained by, or affiliated to, a University;
“Head” means –
in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii)
in relation to a college, the Principal thereof (by whatever name called);
(d)
“hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic
or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Dep

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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
57/2017 Dated:- 15-11-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 57/2017 – State Tax
Date: 15th November, 2017
NOTIFICATION
In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follo

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