Goods and Services Tax

Input Tax Credit on Retention Money
By: – Lalgudi Karthikeyan
Goods and Services Tax – GST
Dated:- 15-12-2017

With reference to the article published in these columns on the above subject it is felt that the approach should begin with questioning the necessity of the second proviso under Section 16(2).
It has been rightly pointed out by the Author(s) that when payment of service tax was linked to receipt of the value of taxable services by the service providers, availability of credit to the recipient was restricted. There is strong logic in the provision, as failure by the recipient to pay the value and tax amount to the service provider, resulted in non payment of service tax to the Government. But for the restriction, th

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to his supplier.
In the view of this author, the restriction on availing credit after making payment to the service provider should have been abandoned immediately after the notification of the Point of Taxation Rules, 2011. However, if it may be stated so, in an apologetic and reconciliatory tone, Rule 4(7) was amended to state that the credit shall be reversed if the payment is not made within three months.
It may be recalled that, as an exception to the general rule of payment of service tax after receipt of consideration, in respect of transactions between associated enterprises, service tax was made payable on book adjustments also. The CBEC had issued Circular No.122/03/2010-ST dated 30.4.2010 addressing the eligibility to take cred

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has also paid the amount of service tax, (whether proportionately reduced or the original amount) to the service provider. The invoice would in fact stand amended to that extent. The credit taken would be equivalent to the amount that is paid as service tax. However, in case of subsequent refund or extra payment of service tax, the credit would also be altered accordingly."
It is felt that the same principle should be applied for interpretation of the second proviso to Section 16(2), if at all it should exist in the Statute and where there is reduction of the service amount or retention of part of the amount in terms of contractual agreement between the supplier and the recipient, reversal of proportionate credit should not be advise

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OPERATION OF ANTI PROFITEERING CLAUSE IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 15-12-2017

The provisions on anti-profiteering are contained in the GST law as per following provisions:
CGST Act, 2017
Section 171 on Anti-profiteering measures.
IGST Act, 2017
Section 20 which stipulate that provisions of the GST Act, 2017 shall apply mutatis mutandis to IGST Act
UTGST Act, 2017
Section 21 which stipulate that provisions of GST Act, 2017 shall apply mutatis mutandis to UTGST Act,
SGST Act, 2017
Section 171 on Anti-profiteering measures.
The Rules for Anti Profiteering are contained in Chapter XV (Rule Nos. 122 to 137) of the Central Goods and Services Tax Rules, 2017.
As per Section 171 of the CGST/SGST Act, any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. An authority may be constituted by the government to

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nalty in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit.
There has been considerable delay in constitution of anti-profiteering authority which took almost five months since GST was introduced and consumers had to face the brunt of inflation and undue profiteering. Now that GST Council has substantially lowered the tax rates on host of items, if the Authority plays its role well, it can be hoped that desirable benefits may accrue to consumers.
During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest.
The Government is committed to ensure all consumers enjoy the benefit of lower prices of
goods and services under GST. Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or t

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t by way of stickers or otherwise. Since old and new (revised) prices would be displayed, a comparison thereof will show the benefit passed on due to lower tax cascading.
Based on the CBEC advisory, it is understood that major FMCG companies have taken positive steps to reduce the prices of goods resulting from cut in tax rates. This is reflected in the recent rate cut announcements in media by companies which has been possible with the use of technology to monitor billing / invoicing at retail level. Similarly, restaurants are also expected to pass on the benefit because of lower tax rate of 5% in place of 18% or 18% with input tax credit. Government had to take this step as restaurants were not passing on the benefit and there were complaints of undue profiteering. Lowering the rate also makes things simple for businesses as well as consumers.
One of the measures to curb undue profiteering could be to take a declaration or undertaking from vendors / suppliers that the due benefits

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ough GST has been introduced and propagated as non-inflationary tax due to removal of tax cascading.
It we look at other economies where GST was introduced earlier, the consumer price inflation witnessed a download trend. For example, in New Zealand (introduced in 1991), Singapore (introduced in 1994) and Malaysia (introduced in 2016). However, in Australia, where it was introduced in 2000, there has been a mixed trend with ups and downs.
So far as India is concerned, the main reasons behind inflationary trend are complexities in GST law for anti tax cascading effect, lack of knowledge and availment of correct input tax credit, businesses hiking up the prices just before GST, unethical profiteering by some suppliers, lack of implementation machinery, hike in tax rates in GST regime for services, small and unorganized sector not passing on benefits etc. Apart from other reasons, if anti-profiteering measure are implemented properly and monitoring is done properly, it may help curb avo

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Amendment of Commissioner’s Order No. 25/WBGST/PRO/17-18 dated 14/12/2017
26/WBGST/PRO/17-18 Dated:- 15-12-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Appellate Authorities
O R D E R
No. 26/WBGST/PRO/17-18
Dated: 15.12.2017
The Order No. 25/WBGST/PRO/17-18 dated 14.12.2017, (hereinafter referred to as said order) issued in exercise of the power conferred under sub-section (3) of section 5 of West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2) of section 175 of the West Bengal Goods and Services Tax Act, 2017 (West Ben Act XXVIII of 2017) (hereinafter referred to as the said Act), read with clause (8) of section

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Corrigendum on Tenth Amendment to the MGST rules, 2017.
J.21011/1/2017-TAX/Vol-III Dated:- 15-12-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol-III
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
CORRIGENDUM
Dated Aizawl the 15th Dec., 2017
Reference may kindly be invited to this Department's Notification No.J.21011/1/2017-TAX/Vol-III (xi) : Dated 17.11.2017. Para 2 of the said Notification may be read as 'The Mizoram Goods & Services T

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Commissioner of CGST, Pune-I Versus M/s. Shirdi Country Inns Pvt. Ltd.
Service Tax
2018 (1) TMI 532 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 15-12-2017
ST/87144/17 – A/91625/2017
Service Tax
Mrs. Archana Wadhwa, Member(Judicial)
Shri Suresh, AC(AR) for the Revenue
Shri Sujay Kantawala, Advocate for the Respondent
ORDER
Per Mrs. Archana Wadhwa.
Being aggrieved with that part of impugned order Commissioner(Appeals) vide which he has set aside the penalty on the respondents, while upholding the confirmation of demand, Revenue has filed the present appeal.
2. After hearing both sides duly represented by Shri Suresh, ld.AC(AR) for the Revenue and Shri Sujay Kantawala, ld. Advocate for the respondent I find that

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is something that can not be dismissed straightaway in this case. A delay in payment of taxes, in absence of any other convincing evidence, is more reflective of lack of promptitude than deliberate evasion. Since the appellant has already deposited a substantial amount upto the stage of adjudication and did not contend the tax liability and have in fact also paid the dues in respect of their other units which were not covered under the Centralized Regn. which only establishes their bonafide action. Thus, I find that the appellants have sufficiently established their bonafide of action leading to non-payment of taxes in time without any malafide intention. Accordingly, I set aside the penalty imposed under section.
As regards the imposition

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Refund of Tax paid on supply of Service to SEZ
Query (Issue) Started By: – Alkesh Jani Dated:- 14-12-2017 Last Reply Date:- 16-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
Please let me know that for supply of services to SEZ on payment of tax. the Proviso says that
" (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
In the above case which are such evidence and who is the specified officer?
Thanks in advance.
with regards
Reply By Somil Bhansali:
The Reply:
Specified Officers, in relation to a Special Economic Zone means Joint/Deputy/Assistant Commissioner of Customs for the time being posted in

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TRADE DISCOUNT AFTER SALES / DEBIT NOTE / CREDIT NOTES
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 14-12-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Respected Sirs,
We are receiving bills for Raw Materials supply from GST registered persons with GST charged bills.
After receipt at our end, we found some discrepancies in their GST bill such as Insurance, Freight and Price difference and short supply etc… Shall we raise Debit Note to our suppliers for the taxable value to be deducted + GST ???
We were informed that we do not have rights to raise Debit Note for the goods purchased by us and only the supplier of goods (seller) has to give Credit Note ONLY. Kindly clarify wheth

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unt value only without GST.
Reply By Vamsi Krishna:
The Reply:
In your first case, As per sec. 34(3) ,
A debit note should be issued by a supplier in the following circumstances:
(a) The taxable value shown in the invoice is lesser than the taxable value of the supply; or
(b) The tax charged in the invoice is less than the tax payable on the supply.
Also note that :
A debit note has to be issued by the supplier. A debit note issued by a recipient, say for accounting purposes, is not a relevant document for GST purposes;
The details of the debit note have to be declared by the supplier in the return of the month of the issue of debit note.
And for the later case, where intend to give discount, you have to issue Credit note with G

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Frequently Asked Questions – GST
GST
Dated:- 14-12-2017

Q. I am a service provider and my turnover is below ₹ 1.5 crore. Am I eligible to submit GSTR-1 quarterly? I am not able to understand whether notification 57/2017 applies to service providers as well.
Ans. Yes, Applicable
Q. If a taxable person only exports services then does he need to pay any type of GST Tax?
Ans. If the supply satisfies all the conditions of export of service (sec 2 (6) of IGST Act), then the supplier may opt for export of services under LUT or Bond and not pay any tax.
Q. Do I need to take separate registration in each state even if I don't have a place of business in other states?
Ans. If a supply is being made from a State, registration

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ITC ON REPAIRS OF FACTORY BUILDING (NOT ADMIN BUILDING) BILLS
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 14-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Respected Sir,
We have done some repair works in Factory Building like painting, renovation, debris removal. The work was carried out by GST registered supplier and given bills to us with GST. Shall we take ITC of this ??
Reply By Vamsi Krishna:
The Reply:
As per Sec.17(5) ITC

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REGARDING APPLICABILITY OF GST
Query (Issue) Started By: – SANJEEV JADHAV Dated:- 14-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sirs, Ours is foundry and manufacturing Alloy and Stainless Steel Castings falling under HSN 73259920 & 73259930. We are also making export to various countries. I have some queries regarding GST which detailed below:-
1. We are getting purchase orders from various export customers for development of patterns. We are preparing these patterns from outside pattern manufacturers. All pattern manufacturers are charging GST and sending invoices to us. We are availing ITC on Patterns. After development of castings, we are charging cost of patterns to overseas cust

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Registration by service providers covered under RCM
Query (Issue) Started By: – Archna Gupta Dated:- 14-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
If service providers such as Advocates, GTA etc. providing services to unregistered persons (business services not personal). Who will be required to pay GST? Please quote relevant section.
Reply By Somil Bhansali:
The Reply:
Where services are provided by supplier which are covered under reverse

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Pre GST period Credit note adjustment in Post GST
Query (Issue) Started By: – Indian Commerce Dated:- 14-12-2017 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
We had raised a tax Invoice on 12th June 2017 to one our client for the Works Contract services completed during the Pre-GST regime with Service Tax and VAT.
However, our client has given their approval in the month of November 2017 by reducing the Invoice value along with taxes.We now nee

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HSN Code to be assigned for Composite/Mixed Supplies
Query (Issue) Started By: – Latha Rao Dated:- 14-12-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hi Professionals
We would like to know, which HSN code should be assigned in case of composite/mixed supplies, as the items bundled have different HSN codes.
The professionals have clarified on the GST rate applicable.
Request you to clarify.
Thanks & Regards
Latha
Reply By knr varma:
The Reply

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Incentives as Discounts
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 14-12-2017

Section 15 states about the valuation principles under GST. Section 15(3) reads as under –
“Section 15(3) The value of the supply shall not include any discount which is given

(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, if-
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.”
The simple understanding form the above provision is that the discount is admissible as deduction from the sale value only when the conditions mentioned in the said section is fulfilled. To put it differe

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nerally given upfront as reduction from the sale price in the invoice itself. Therefore, the said trade discount is admissible as deduction from the sale price and no GST is required to be paid on such trade discount. In the case of Orient General Industries Ltd v/s Collector of Central Excise, New Delhi 1984 (12) TMI 303 – CEGAT NEW DELHI, it was held in para 13 that the Lordships of Supreme Court have permitted the deduction of discount allowed in the trade by whatever name such discount is described having regard to the nature of goods provided the same is established either under an agreement or in terms of sale of by established practice. The said decision will hold true in GST regime also, however, with an additional condition that the said trade discount is either in the invoice itself or is specifically linked to the invoice.
Another kind of practice prevailing in the industry is to provide discounts in the form of incentives by way of reduction in the price of the product. Su

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es reference of the various judicial decisions cited in the judiciary.
In Grey Worldwide (1) Pvt . Ltd v/s Commissioner of Service Tax, Mumbai 2014 (9) TMI 180 – CESTAT MUMBAI it was held that –
“It is seen and as correctly pointed out by the learned counsel that the coordinate bench of the Tribunal in the three cases as cited herein above, have held that the discounts/incentives received by the assesses from the print media will not be liable for service tax under the category of advertising agency services. If that be so, the said discount/incentive itself cannot be considered for the purpose of taxability under the head business auxiliary service as the amounts which are received are received are in respect of the services provide under the head category of advertising agency services and the amount are discounts and incentives and not as charges for service.
Again in the case of tradex polymers Pvt.Ltd. these views were reiterated. Therefore, it can be seen that the tribunal has

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aras 3, 4]
In Satnam Auto v/s CCE, Meerut I, 2017 (3) TMI 117 – CESTAT NEW DELHI –
Business Auxiliary services – Target incentive – “Depot Expenses” paid by manufacture in pursuance of declared policy for achieving target in sales to authorised dealer – cannot be subjected to service tax under category of business auxiliary services or business promotion services provided to manufacturer – sections 65, 66 and 73 of finance act, 1994. [2016 (43) S.T.R. 158 (Tribunal) relied on]. [para – 6]
In Toyota Lakozy Auto Pvt Ltd v/s CST Ex Mumbai I-II &V 2016 (12) TMI 541 – CESTAT MUMBAI –
Business Auxiliary service – commission / incentive received under dealership agreement – agreement with manufacture for supply of vehicles on principal – to- principal basis on which title and risk, passed on to assessee when vehicles are excise cleared and placed on common carrier – assessee when vehicles are excise quantity invoices raise by manufacture after according discounts designated as commission

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he removal of the goods. In the case it is not possible to determine the quantum discount because it is based on a target figure to be found by the appellants at a future date. We are therefore of the firm view that the appellants are not entilled to any deduction on the ground of incentive bonus discount, which was contigent is nature.
(b) In S.S. Miranda Ltd v/s Union of India 1985 (4) TMI 78 – BOMBAY HIGH COURT –
Valuation – Trade discount – 'Surprise Incentives' not known at or prior to the time of removal of goods but contingent upon customer's purchasing a particular quota and during a particular period . not deductible as trade discounts from sale price – section 4 (4) (d) (2) of central excises and salt Act, 1994.
The trade discounts if they are to be allowed as deductions from the sale price must be known at or prior to the removal of the goods. Judged on this criterion the discounts claimed for none the periods are permissible as deduction. As regards the period upto 31

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red the individual consignments during the said three months, the quantum of discount that they would be entitled to. In fact at the time they cleared the specific consignments during the said three months they would not even be sure that they would get any discount at all. In other words the incentive was not as matter of course accompanying each purchase was more in the nature of a contingent benefit. It could hardly be described as a trade discount. Both the circulars did not make a secret of the fact that they were both surprise and incentive schemes. At best this was a profit sharing scheme between the petitioners and their customers on the customers reaching the targets of purchase. Therefore, the petitioners are not entitled to claim any deduction on account of their said surprise incentive scheme for the year 1983.
In view of the various judicial decisions incentives have escaped taxability under service tax law on the dominant contention that incentive is a sort of profit sha

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Time period for furnishing the details in FORM GSTR-1.
FTX.56/2017/Pt-III/047 Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th December, 2017
No. FTX.56/2017/Pt-III/047.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the “Act”), the Governor of Assam, 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 t

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Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B.
FTX.56/2017/Pt-II/050 Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th December, 2017
No.FTX.56/2017/Pt-II/050.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the “said Act”), the Governor of Assam, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of O

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Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
FTX.56/2017/Pt-II/075 (45/2017) Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 45
The 14th December, 2017
No.FTX.56/2017/Pt-II/075- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter referred to as the “said Act”), the Governor of Assam, 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 the 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 per cent., when supplied to the institutions specified in the correspon

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partment of Space or Department of Atomic Energy or the Defence 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 to 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 supply of the specified goods;
(ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each

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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 on Animals.
(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.
Departments and laboratories of the Central Government and State Governments, other than a hospital
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts,

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ing computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, micro films, microfiches.
(i) The goods are supplied to the Regional Cancer Centre 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 to 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 supply of the specified goods;
(ii) the institution 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 required for research purposes only;
(iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate

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Assam Goods and Services Tax (Twelfth Amendment) Rules, 2017.
FTX.56/2017/Pt-II/045 Dated:- 14-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 14th December, 2017
No.FTX.56/2017/Pt-II/45.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act XXVIII of 2017) namely:-
Short title and commencement
1. (1) These rules may be called the Assam Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 15th day of November, 2017.
Amendment of rule 43.
2. In the principal rules, 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

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r 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.”;
Insertion new rule 107A.  
5. In the principal rules, 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.”;
Insertion new rule 109A. 
6. In the princ

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the rank of Additional Commissioner of State tax, where such decision or order is passed by the Joint Commissioner of State tax;
(b) the Commissioner of State tax or an officer authorized by him not below the rank of Joint Commissioner of State tax, where such decision or order is passed by the Deputy Commissioner of State tax;
(c) the Deputy Commissioner of State tax(Appeals) where such decision or order is passed by the Assistant Commissioner of State tax or Superintendent of State tax.”;
Amendment of rule 124.
4. in the principal rules, 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

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Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
ITC accumulated due 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 pyment 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 &#3

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ly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier.
Place :
Date :
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 inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to 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)

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Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
24/WBGST/PRO/17-18 Dated:- 14-12-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
O R D E R
No: 24/WBGST/PRO/17-18
Dated: 14.12.2017
In exercise of the power conferred upon me under sub-section (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Act, 2017 and the rules made thereunder, and in supersession of the earlier order, vide No. 08/WBGST/PRO/17-18 dated 05.07.2017, I do hereby delegate powers under different sections of the said Act specified in column (2) and described in column (3) to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be performe

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Assistant Commissioner.
6.
54(7)
To issue order of refund
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
7.
54(10)
To withhold refund or to deduct any unpaid due before payment of refund.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
8.
54(11)
To withhold the refund that is likely to adversely affect the revenue.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
9.
56
To exercise power and authority in relation to interest payable on delayed refund.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
10.
60
To make provisional assessment.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
11.
61
To conduct scrutiny of returns.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
12.
62
To mak

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ional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
(b) Officer authorised for search and seizure of books or documents
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
(c) Officer authorised for search and seizure of goods
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner
18.
67(3)
To return document not relied upon for issue of notice referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
19.
67(4)
To exercise power to seal or break open the door of any premises or to break open any almirah, etc., to get access to the concealed goods or documents.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
20.
67(5)
To make available the copies of seized documents or to take extract therefrom in presence of authorized office

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Assistant Commissioner.
26.
67(12)
To exercise power as referred to in section 67(12).
Special Commissioner, Additional Commissioner,
27.
68(3)
To intercept any conveyance to inspect documents, devices and goods.
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
28.
70
To exercise power to summon persons.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
29.
71
To issue authorization to any officer to have access to any place of business of a registered person to inspect books of accounts, document and such other things for audit, scrutiny, etc.
Additional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
30.
73
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissi

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ssioner,
Deputy Commissioner.
Assistant Commissioner.
36.
81
To give permission to charge or transfer of any property made for adequate consideration and in good faith.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
37.
83
To make provisional attachment to protect revenue in certain cases.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
38.
84
Continuation and validation of certain recovery proceedings referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
39.
88
To exercise power and authority in relation to liability in case of company in liquidation.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
40.
89
To exercise power and authority in relation to liability of Directors of private company
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commiss

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,
Deputy Commissioner,
Assistant Commissioner.
46.
107
To exercise power as an appellate authority under this section.
Special Commissioner, Additional Commissioner,
Senior Joint Commissioner.
47.
108
To exercise power as a revisional authority under this section.
Special Commissioner,
Additional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
48.
115
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
49.
122
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Commissioner.
50.
123
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Commissioner.
51.
124
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Com

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nalty.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
57.
139
To exercise power and authority to issue or grant certificate of registration and cancellation thereof.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
58.
140
To exercise power and authority in relation to transitional arrangements for input tax credit
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
59.
141
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
60.
142
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
61.
150
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissione

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Same Deutz-Fahr India (P) Ltd. Versus Union of India, The Director General of Foreign Trade, The Development Commissioner, MEPZ Special Economic Zone & HEOUs, Commissioner of Central Excise, (Now redesigned as Commissioner of Goods & Service Tax)
Customs
2017 (12) TMI 1114 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 14-12-2017
W.P.Nos.32596 to 32598 of 2017 and W.M.P.Nos.35922 to 35927 of 2017
Customs
T. S. Sivagnanam, J.
For the Petitioner : Mr. J. Prasanna Kumar
For the Respondent : M/s. G. Hema, SPCCG Mr.A.P.Srinivas
ORDER
The petitioner filed these writ petitions for the following reliefs:
W.P.No.32596 of 2017 has been filed challenging the Policy Circular issued by the second respondent which denies the Terminal Excise Duty (TED) refund contrary to policy provisions and Foreign Trade (Development and Regulations) Act, 1995.
W.P.Nos.32597 and 32598 of 2017 have been filed challenging the rejection letter issued by the third respondent reject

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ourt after taking into consideration the decision of this Court in the case of Raja Crowns and Cans Pvt. Ltd. vs. Union of India reported in 2015 (317) E.L.T. 40 (Mad), the decision of the Hon'ble Division Bench of the High Court of Bombay in the case of Sadokz Pvt. Ltd., vs. The Union of India and others reported in 2016-TIOL-1753-HC-MUM-CUS and the decision of the Hon'ble Division Bench of the High Court of Delhi in the case of Kondoi Metal Powers Mft. Co. Pvt. Ltd., vs. Union of India reported in 2014 (302) E.L.T. 209 (Del), allowed the writ petitions and directed the authority to consider the refund claim. The operative portion of the order reads as follows:
5.At this juncture, the learned counsel for the fourth respondent/Commissioner of Central Excise, pointed out that the Policy Circular has been upheld by the Hon'ble Division Bench of the High Court of Bombay in the case of SADOKZ PVT LTD., v. THE UNION OF INDIA AND ORS [2016-TIOL-1753-HC-MUM-CUS]. At this stage,

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s and perusing the materials placed on record, it is seen that an identical set of facts, the Division Bench of the Delhi High Court took a decision in favour of the manufacturer. In fact, in the said case arose out of a decision taken pursuant to the resolution dated 04.12.2012 which is impugned in this writ petition. Therefore, the cause of action in the case before the Delhi High Court was the impugned resolution. Therefore, the decision rendered by the Delhi High Court binds the respondents and the Delhi High Court quoted with the approval in the decision of the Division Bench of the Calcutta High Court in JDGFT V. IFGL Refractories Limited (cited supra). At this stage, it would be beneficial to refer to the operative portion of the Judgment:
“8.It would thus be seen that supplies made to EOUs in terms of para 8.2(b) are entitled to be regarded as deemed exports. The benefits for deemed exports include inter alia exemption from TED where supplies are made against ICD (a term whic

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vailed of rather than claiming refund . This reasoning appears to have prevailed with the Policy Relaxation Committee as well in this case. This Court is unable to comprehend the rationale of the decision of the second and third respondents who also seem to have suggested that the petitioner should approach the DGFT for appropriate relief or clarification. Neither of the authorities dispute that the petitioner supplied goods to the EOU at the relevant time. Its entitlement, therefore, was defined in terms of the existing policy, i.e. Refund in terms of paras 8.2, 8.3, 8.4 and 8.5 of the 2009 Policy as discussed above. That a subsequent amendment was made to the existing regime which in effect liberalized the position further and exempted payment of TED altogether cannot surely be a reason for denying the scheme for refund of payment already made. The Court also is unable to see the reason why the respondents were of the view that refund claim or benefit under the CENVAT regime under th

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o costs.
10.In the light of the above finding, it is held that the issue involved in this writ petition is covered by the decision of the Delhi High Court and since the case before the Delhi High Court arose out of the order which was passed pursuant to the resolution impugned in this writ petition, the decision of the Delhi High Court binds the respondents. Thus, following the above referred decision, this Writ Petition is allowed and the impugned order is quashed and the third respondent is directed to process the refund claim in accordance with the 2009 Policy by taking into consideration the petitioner's refund application dated 16.08.2010 and pass appropriate orders in accordance with law, within a period of three months from the date of receipt of a copy of this order. No costs. Consequently, connected Miscellaneous Petitions are closed.”
6.As noticed above, the decision of the Delhi High Court would squarely cover the case on hand, as the Court took into consideration o

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Queries related to GST
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 13-12-2017 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
I have queries related to GST :
1. Dealer who are required to file GST quarterly return, whether Form is available in portal? (I have seen in portal but no such form found) or whether we have to file monthly?
2. In Case of Composition Dealer, My Client has opted for Composition scheme at the time of date of a

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REVESE CHARGES CHARGES APPLICABLE IN GST
Query (Issue) Started By: – OM PRAKASH Dated:- 13-12-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
I would like to know that.
is reverse charges is applicable in GST or not?
Thanking you
OMPRAKASH
9999026807
Reply By SHIVKUMAR SHARMA:
The Reply:
Reverse charges applicable on Specific Services Like Legal fees ,Goods Transport Service Etc.
Reply By Somil Bhansali:
The Reply:
Please refer Not.No 13/201

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GST on employee reimbursement
Query (Issue) Started By: – Archna Gupta Dated:- 13-12-2017 Last Reply Date:- 13-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please reply to my below mentioned query:
Suppose the employer is a company and its employees incur certain expenditure such as local conveyance, travelling expenses, boarding & lodging for office work or any other expenses on behalf of its employer company. The employee files with the company Reimbursement claim sheet f

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advance authorisation
Query (Issue) Started By: – arun aggarwal Dated:- 13-12-2017 Last Reply Date:- 26-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir
A unit/firm can have multiple GST nos in the country as at different places but have only one IEC code.
I want to know if any import is made GST exempted under advance authorisation does the GST no has to be same at the time of exports or other GST no but with same IEC code can be used.
Arun
Reply By YAGAY AND SUN:
The R

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Frequently Asked Questions – GST
GST
Dated:- 13-12-2017

Q. Whether RCM is applicable for the professional services rendered by director of a company to the same company?
Ans. Yes Pls refer to notification no. 13/2017-CT(Rate) dated 28.06.2017
Q. As per the decision taken in 23rd GST Council meeting, GST rate for Composition dealers (Manufactures & traders) has been made as 1% Official Notification has still not been released by CBEC. Whether one can file GSTR-4 by taking 1% rate or does one need to wait for Notification?
Ans. Unless notified, a decision of the Council is not effective.
Q. Can we file two refund claims of accumulated ITC applications separately. One for goods and other for services exported under LUT in the

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