Goods and Services Tax

GST made doing business easier for traders: Jaitley.
GST
Dated:- 1-12-2017

New Delhi, Dec 1 (PTI) Finance Minister Arun Jaitley today said the Goods and Services Tax (GST) has made doing business easier for traders by expanding the market place and reducing tax compliance burden.
He further said that the two structural reforms GST and demonetisation will benefit the economy in the medium and long-term.
"GST has made doing business and trade very easy. The market size for every trader has grown. Now whole country is his market," Jaitley said while responding to questions regarding the second quarter economic growth estimates.
Reversing a five-quarter slide in Gross Domestic Product (GDP) growth, the economy bounc

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COMPOSITION TO REGULAR
Query (Issue) Started By: – UDAYKANT PATHAK Dated:- 1-12-2017 Last Reply Date:- 13-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
SIR,
A COMPOSITION DEALER RETURN FILE QTR JULY TO SEP 17ON 15TH OCT 2017.
AFTER FILING OF COM- 4 , APPLY FOR REGULAR , IN THIS CASE DEALER HAS FILE FORM 3B FROM JULY 17 TO OCT 17 MONTHLY BASIS OR ONLY FORM 3B FOR OCT 17.
PLEASE GUIDE ME.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Only after coming into the regular stre

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GOODS SOLD AGAINST A FORGED BANK DRAFT
Query (Issue) Started By: – ROHIT GOEL Dated:- 1-12-2017 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 1 Reply
GST
ONE OF UNIT SOLD GOODS AGAINST FORGED BANK DRAFT. BILL RAISED TO PARTY SAYS THAT THEY HAVE NEVER RECEIVED THE GOODS AND RECIPIENTS OF GOODS WERE NOT THEIR REPRESENTATIVES. IS THEIR ANY WAY TO SAVE GST NOW? THOUGH FIR LODGED AGAINST THIS FRAUD.
Reply By Alkesh Jani:
The Reply:
Sir, really sorry to say you need to pay

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For Exhibition – Registration required or not and the documents for return
Query (Issue) Started By: – Ramaswamy S Dated:- 1-12-2017 Last Reply Date:- 5-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
A client of mine who is registered assessee in Bangalore would like to participate in an exhibition in Hyderabad. Neither he has a place of business nor principal place of business in that state.
The goods shall be sent from Bangalore to Hyderabad and return to Bangalore after th

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Net ITC for Refund of accumulated ITC
Query (Issue) Started By: – Narendra Soni Dated:- 1-12-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts,
Kindly suggest whether ITC of Trans-1 (filed in July 17) will also be added for calculating Net ITC required in formula of Refund of accumulated ITC of export under LUT. We will revise the Trans-1 in December also,
Further, whether Advances received and debit notes will also be added for calculati

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Export under LUT and on payment of IGST, IGST payable on export
Query (Issue) Started By: – Narendra Soni Dated:- 1-12-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
Can I export some shipments under LUT as well as some shipments on payment of IGST in a same tax period, and claim refund claims of ITCas well as IGST respectively of export shipments.
Can I export under LUT during a tax period and switch over to on payment of IGST in alternate tax period.
Being IGST is set off in electronic credit ledger once for a month at the time of filling GSTR 3B, How export on payment of IGST would be treated, It would be payable at the time of export and will be paid from ITC at the time of GSTR3B return. Would it be treated as IGST on payment of IGST.Is it allowed in GST act.
Reply By Ramaswamy S:
The Reply:
One export shipment can be under LUT while another export shipment can be on Payment of IGST. you can claim refund of IGST paid

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xported out of India, majority of refund claims for exports made in July, 2017, wherever due, have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3 B and table 6A of GSTR 1 on the GSTN portal and Shipping Bill(s) on Customs EDI System by the exporter. It is essential that exporters should ensure that there is no discrepancy in the information furnished in Table 6A of GSTR 1 and the Shipping Bill. It has been observed that certain common errors such as incorrect Shipping Bill number in GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds, or rejection thereof. While information has been made available to Exporters on the ICEGATE portal if

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al where the amount claimed as refund shall get debited from the Electronic Credit Ledger of the exporter to the extent of the claim. Thereafter, a proof of debit (ARN- Acknowledgement Receipt Number) shall be generated on the GSTN portal, which is to be mentioned on the print-out of the FORM GST RFD-01A and to be submitted manually to the jurisdictional officer. The exporters may ensure that all the necessary documentary evidences are submitted along with the Form GST RFD 01A for timely sanction of refund.
Exporters are, therefore, advised to immediately file (a) Table 6A and GSTR 3B, if not already done, for processing of IGST refund (b) RFD 01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GSTR 1 for August 2017 for amending details provided in July GSTR1 wherever required. The Government has taken various measures to alleviate the difficulty and is fully committed to provide speedy disbursal of refunds due t

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART IV:-
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 1-12-2017

Treatment of Joint Development Agreements in GST regime is very critical. In earlier three parts of this series, we have discussed the liability on account of builder and land owner in respect of construction of flats. In this update, we shall discuss the very important and not much talked aspect of joint development agreement, i.e. transfer of land development rights. In joint development agreement, the land owner transfers the right to develop the land to the builder. The builder develops the land and undertakes the construction of flats. Once the flats are constructed, some of them are tran

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GST on the land development rights. It is worth noting here that the consideration received against transfer of land development rights is in form of flats received from the builder. Therefore, holding this view, there will be liability to pay tax on the transfer of land development rights. Another school of thoughts is of the opinion that it is outside the purview of GST as it is neither the supply of goods nor supply of service. It is worthwhile to mention here that schedule III of CGST Act, 2017 prescribes the list of transactions which are outside the purview of GST.
Clause 3 of schedule III covers the sale of land. Therefore, where a transaction is of sale of land, it will be outside the purview of GST. This school of thought is of t

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lowing stages:-
* On transfer of land development rights – GST will be payable by the land owner.
* On construction of flats (whether sold to land owner or transferred to independent buyer) in accordance with schedule II [clause 5(b)] – GST will be payable by the builder.
* On further sale of flats by land owner from his share of received flats – GST will be payable by the land owner.
Thus, following this view, GST will be levied twice in hands of land owner. However, it is worthwhile to mention here that as of now land owners are not paying any tax on the transfer of land development rights. It is worth noting here that the joint development agreements were given same treatment in the service tax regime also and no one was paying th

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DOCUMENTS, ACCOUNTS & RECORDS IN GST (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 1-12-2017

Books and records be maintained in case of taxable person having multiple places of business
As per first proviso to sec 35(1) of the GST Act, 2017, where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept only at respective places of business.
Accordingly, in case where more than one place of business is specified in the certificate of registration, records relating to each place of business should be maintained at that place and not at any other place including principal place of business.
According to second proviso to sec 35(1) of the GST Act, 2017, the registered person may keep and maintain such accounts and other particulars in the electronic form in the prescribed manner. In case where records are maintained in electronic form, then they have to confo

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input service,
(iii) Receipt, purchase, manufacture, storage, sale, or delivery, as the case may be in regard to input or capital goods, and
(iv) Other activities such as manufacture and sale of goods, if any.
(b) All other financial records maintained by him in the normal course of business.
* Rules 5(4) and (5) provided for preservation of records in electronic form.
Central Excise Records
* Rule 10 of the Central Excise Rules, 2002 required the maintenance of maintenance of 'Daily Stock Account' indicating the particulars regarding description of the goods produced or manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, the amount of duty payable and particulars regarding amount of duty actually paid.
* Chapter 6 of the Central Excise Manual required every assessee to furnish to the range officer, a list in duplicate, of all the records prepared or maintained by him for accounting of transactions in re

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d in case of distortion
* production of the relevant records or documents, duly authenticated, in hard copy or in any electronically readable format, on demand
* making available files, codes, passwords etc on demand
Section 35(1) of the GST Act, 2017 prescribes that every registered taxable person shall keep and maintain accounts and other records. Since, electronic cash ledger and electronic credit ledger on common portal are maintained by government under GSTN system for GST administration therefore, electronic cash ledger and electronic credit ledger on common portal may not be covered under accounts and records. However, these can be useful aid for reconciliation and audit trail.
Commissioner power to notify and require taxable persons to maintain additional accounts or documents
As per sec 35(3) of the GST Act, 2017, the Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified.
Accordingly, the Co

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Waives the late fee payable the return in FORM GSTR-3B.
FTX.56/2017/Pt-III/031 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/Pt-III/031.- 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 Gove

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Appointed the proper officers for the purposes of section 54 or section 55 of the CGST Act.
FTX.56/2017/168 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/168.- In exercise of the powers conferred by sub-section (1) of section 6 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereinafter in this notification referred to as the “Assam GST Act”), on the recommendations of the Council, the Governor of Assam hereby specifies that the officers appointed under the respective Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notificat

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Assam Goods and Services Tax (Removal of Difficulties) Order, 2017.
FTX.56/2017/211 (Order No. 01/2017) Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
Order No. 01/2017
The 1st December, 2017
No.FTX.56/2017/211.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Assam Goods and Services Tax Act, 2017 (Assam Act No, XXVIII of 2017) (hereafter in this order referred to as the “said Act”), in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of

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Assam Goods and Services Tax (Ninth Amendment) Rules, 2017.
FTX.56/2017/173 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/173:- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to

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urnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
Insertion of new rule 46A.
3. In the principal rules, after rule 46, the following new rule shall be inserted, namely: –
“Invoice- cum-bill of supply.
46A. Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supp

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all furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10″;
Amendment of rule 117.
6. In the principal rules, with effect from 1st day of July, 2017, in rule 117, in sub-rule (2), in clause (c), in sub-clause (iv), the words and brackets “[or entry tax]” shall be omitted;
Amendment in FORM GST CMP-02.
7. In the principal rules, in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
Amendment in FORM GSTR-1.
8. In the principal rules, in FORM GSTR-1, for

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Assam Goods and Services Tax (Tenth Amendment) Rules, 2017.
FTX.56/2017/Pt-III/014 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/Pt-III/14: – In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement
1. (1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with eff

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ch further period as may be allowed by the Commissioner,” Shall be inserted;
Amendment in FORM RFD-01
4. In the principal rules, in FORM RFD-01:-
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Sl.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
“;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type

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Assam Goods and Services Tax (Eleventh Amendment) Rules, 2017.
FTX.56/2017/Pt-III/035 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st December, 2017
No.FTX.56/2017/Pt-III/35.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017.)the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act No. XXVIII of 2017.) hereinafter referred to as the principal rules, namely: –
Short title commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Eleventh Amendment) Rules,

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mendment of rule 96.
4. In the principal rules, in rule 96, 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 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,”;
Amendment o

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Commissioner of Central Tax, Medchal – GST Versus M/s Chemtech Acids and Chemicals Pvt. Ltd.
Central Excise
2018 (2) TMI 1001 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 1-12-2017
Appeal No. E/30936/2017 – Final Order No. A/31909/2017
Central Excise
Mr. M. V. Ravindran., Member ( Judicial )
Shri Arun Kumar, Deputy Commissioner ( AR ) for the Appellant
Shri V.A.A. Ravi Kumar, Advocate for the Respondent
ORDER
[ Order Per : M. V. Ravindran ]
This appeal is filed by the Revenue against Order-in-Appeal No. HYD-EXCUS-001-APP-021 & 022-17-18 dated 02.05.2017.
2. Heard both sides and perused the records.
3. Revenue is aggrieved by the impugned order on the ground that the First Appellate Authority is in error for dropping the demands raised against the respondent in respect of the demand of an amount equivalent to 6% of the value of the exempted goods cleared.
4. After filtering out of unnecessary details the factual matrix is the respondent is manufa

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ch availed the benefit of Notification No. 04/2006-CE as amended. The said Notification specifically provides for availment of an exemption subject to following the chapter X procedure. It is settled law, the goods cleared under chapter X procedure are not exempted goods as held by Tribunal; which are relied upon by the First Appellate Authority in the impugned order in paragraph 6 which I reproduce:
6. On examination of the facts of the case, I find that the issue raised is no more res integra. In a series of decisions, various benches of the Hon'ble Tribunal have, in the context of the erstwhile Rule 57(C) and 57(cc) of the Central Excise Rules, 1944, the provisions of which are largely comparable with Rule 6(3) of CENVAT Credit Rules, 2004, held that the goods cleared under chapter X procedure of the erstwhile Rules, 1944 are neither exempted goods nor are goods chargeable to nil rate of duty and, hence, credit was not reversible. The decisions of the Hon'ble Tribunal in the cases

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aggrieved by the decision that the provision is not attracted. In this case, Sulphuric Acid has been cleared by the appellant to the fertilizer manufacturers which is exempt subject to the conditions that the fertilizer manufacturer follows the procedures laid down in Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. There is no dispute that the clearance was made under Notification No.4/2006-CE dated 01.03.2006 and the customers have followed the relevant procedure and the rules. The only ground in appeal is that exempted goods including nil rate of duty and the Notification No. 4/2006 specifies nil rate in respect of Sulphuric Acid cleared to fertilizer manufacturers.
2. After hearing the learned AR for some time and going through the records, I find that the issue is squarely covered by the decision of the Tribunal in the case of Dharami Morarji Chemical Co. Ltd., Vs. CCE, Raigad [2010 (255) ELT 314 (Tri-Mumbai)] wherei

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t Hyderabad in their Final Order No. A/30917/2016 dated 24.10.2016 in the appeal filed by the appellant has held as follows:
“The appellants are aggrieved by the show cause notice issued demand the credit availed on the duty paid on inputs which were used for clearing both exempted as well as duty paid goods.
2. It is the case of department that as the appellant did not maintain separate accounts, though common inputs were used for manufacture of exempted and duty paid goods and therefore violated the provision of CENVAT Credit Rules, 2004. A the time of hearing the Ld. Counsel for appellant Sh. V.A.A. Ravi Kumar submitted that the issue stands covered by the judgment passed by the Tribunal in the appellant s own case vide Final Order No.20057/2014 dated 21.02.2014. Further, this Tribunal in the case of CCE& ST, Hyderabad-III Vs. M/s Kishore Sons Surfactants has decided the issue in favour the assessee vide Final Order No.A/30006/2015. Following the decisions rendered in the above

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M/s M.K. Enterprises Thru' Its Prop. Mukesh Kumar Versus State of U.P. & 3 Others
GST
2017 (12) TMI 342 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 338 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 1-12-2017
WRIT TAX No. – 771 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : C.S.C.,A.S.G.I.,Gyan Narayan Kanaujiya
ORDER
This writ petition has been filed by the petitioner to challenge the order dated 28.10.2017 passed under Section 129(1) U.P. GST Act (hereinafter referred to as the Act) and the penalty order dated 31.10.2017 passed under Section 129(3) of the Act.
The petitioner claims to to transporting 'Panmasala' from D

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rs. While in the copy of Tax Invoice (number 19) dated 25.10.2017 found accompanying the goods the IGST and the compensation cess values have been mentioned at Rs. 17,42,400/- and Rs. 11,88,000/- respectively. Those values have been mentioned at Rs. 5,54,400/- and Rs. 11,88,000/- in copy of Tax Invoice (no. 19) dated 25.10.2017 filed along with the reply furnished by the petitioner.
Taking note of the aforesaid discrepancy the proper officer has without issuing any other or further notice passed the seizure order wherein an intention to evade tax has been inferred against the petitioner. Consequently, the penalty order has been passed on 31.10.2017.
Learned counsel for the petitioner submits, the detention and seizure had been made only o

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itself it became clear that tax was sought to be evaded inasmuch as, according to him two copies of the computer generated tax invoice cannot record different figures of IGST and compensation cess. He therefore submits, the seizure order has been correctly passed on the allegation of intention to evade tax for the reason of Tax Invoice being not genuine.
Without going into the merits of the case, we find that the allegation made in seizure order that petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized.
Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider i

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Delhi Goods and Services Tax (Removal of Difficulties) Order, 2017
ORDER No. 01/2017 – State Tax Dated:- 1-12-2017 Delhi SGST
GST – States
ORDER No. 01/2017 – State Tax
Delhi, the 1st December, 2017
THE DELHI GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER,
No. F. 3 (66)/Fin (Rev-I)/2017-18/DS-VI/782.-Whereas, certain difficulties have arisen in giving effect to the provisions of the Delhi Goods and Services Tax Act, 2017, (Delhi Act 03 of 2017) hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on recomm

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Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act
39/2017-State Tax Dated:- 1-12-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 39/2017-State Tax
Delhi, the 1st December, 2017
No. F. 3(68)/Fin (Rev-I)/2017-18/DS-VI/781.-In exercise of the powers conferred by sub-section (1) of section 6 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification

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EXPORT- PLACE OF SUPPLY
Query (Issue) Started By: – Richa Goyal Dated:- 30-11-2017 Last Reply Date:- 16-10-2018 Goods and Services Tax – GST
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GST
SSSPL (Sure Safety Solutions Pvt. Ltd.), Mumbai has partnered with QTS (Qinetiq Target Systems), UK to meet the offset obligation for supply of 300nos. of AERIAL TARGET SYSTEMS & its accessories to the Indian Army & Indian Air Force over a period of 3years at TATA STEEL SEZ, Gopalpur, Odisha.
QTS has signed a teaming agreement and a contract for both supply & service to meet this requirement along with other requirements for various DRDO programmes in INDIA.
The supply of 300 targets would be from Gopalpur, Odisha at an average of 100 Targets per year for 3 years. SSSPL w

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Interest Calculation – Late Payment of GST
Query (Issue) Started By: – Jatin Kumar Dated:- 30-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Sir,
We have not filed GSTR 3B Return for the month of October, 2017 due to tax fully not paid.
We have already done payment of ₹ 2,00,000 out of ₹ 3,25,000 GST Liability after avail of ITC.
My question is which amount taken for interest calculation for GST late payment ₹ 1,25,000 (325000 – 200000) or 3,25,000 (Rs. 2,00,000 balance in Electronic Cash Ledger) ?
Regards,
Jatin Kumar
Reply By KASTURI SETHI:
The Reply:
Rs.1,25,000/-
Reply By CS SANJAY MALHOTRA:
The Reply:
₹ 3,25,000/- as return submitted but no tax payment made as of now.
Deposit of cash does not mean that the liability has been paid off till the same is debited.
Interest is applicable from due date till the debit of tax amount in E Cash / credit ledger.
With due regards to Sh Kasturi ji, GST retu

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as Revenue Collection.
Board has clarified this aspect in Circular No. 7/7/2017-GST dated 01.09.2017 (Para 11 & 12) issued for System based Reco of GSTR-3B
Submission of GSTR-3B without payment of taxes:
11. Where, for some reasons, the registered person has only submitted the return in FORM GSTR-3B and has not made the payment of taxes by debiting the same from his electronic cash or credit ledger, the return shall still be subjected to the reconciliation process as detailed above. Such registered person should furnish the details in FORM GSTR-1, Page 4 of 4 FORM GSTR-2 and sign and submit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act.
However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger but will not be liab

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roached for allowing part adjustments of tax payments in system. Lets hope for best to come in GST amendments.
Provisions already exists in GST law to make Tax payments in instalments subject to approval from Commissioner with payment of Interest later on.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
This is gross injustice with the assessees. Common Portal System should be amended. Make a representation to GST Council.
Reply By CS SANJAY MALHOTRA:
The Reply:
With due regards to all, am against any relaxation to one end if the other end suffers.
Relaxation for interest would mean Injustice with Receiver of goods, as until the tax is paid by the supplier and return is filed, Buyer will not get credit despite of entry being auto-populated from GSTR-1 to GSTR-2. The same will also cause revenue loss to Government.
Supplier should comply the provisions of law and make tax payments on time or challenge the constitution validity in High Court.
Discussion Forum – Knowledge Sh

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Type of Audit in GST
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 30-11-2017

Audit word Speculate that what type of audit is inserted in CGST Act, 2017. Audit can be done by chartered Accountants/ Cost Accountants or by Department itself.
* Audit by Chartered Accountants / Cost Accountants u/s 35[5] of the CGST Act.
Audit by Department u/s 65 of the CGST Act.
Special Audit by Chartered Accountants / Cost Accountants u/s 66 of the CGST Act.
Before I describe the various audit , it is necessary to understand the word audit which has been defined in Section 2[13] of the CGST Act,2017 which is as follows.
“Audit” means the examination of records, returns and other documents maintained or furnished by the r

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orised by him on general or special order may exercise audit of any registered person for such a period.
Period of audit may be financial year or multiple thereof. Rule 101(1)
Registered person shall be issued notice at least 15 working days before the start of audit as may be prescribed. Notice shall be issued on Form -GST ADT-01
Audit above shall be completed within period of 3 months from the start of the audit.
Where the audit can not be completed within 15 days , commissioner may extend the same for further period not exceeding six months to complete the same for reason written in writing.
Authorized officer during the course of audit may ask for necessary facility to verify the books of accounts.
After the conclusion of au

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Chartered Accountant or Cost Accountants as nominated by commissioner. Intimation to RP shall be provided on Form ADT-03 of Rules 102 of CGST Rules, 2017.
Auditor as mentioned above will provide report within 90 days, duly signed to concerned Asst. commissioner.
Registered person shall be informed the finding of this report on Form- GST ADT 04. of Rule 102 (2) of CGST Rules.
The assistant commissioner may extend this period of 90 days for further period of 90 days for reason in writing.
Special audit under section 66 shall have effect despite the registered person is being audited under provision of the Act or any other law for the time being in force.
The expenses of audit and remuneration of special auditors shall be paid by t

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART III
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 30-11-2017

In past two updates, we have discussed the various aspects of Joint Development Agreements in GST regime. In these updates, we have analyzed the provisions which state that GST is payable by the builder even on the flats transferred to land owner even though no consideration is received in cash. It will be taxable as the consideration is received in kind in form of land development rights. We have also done the valuation aspect of such flats that are being transferred to the land owner. In this update, we shall discuss the liability arising on part of land owner, when he further sells these fl

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ly visible in view of Schedule II to CGST Act, 2017. This schedule provides the list of activities that will be treated as "supply of goods" or "supply of services". Clause 5(b) to this schedule reads as follows:- "(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier."
The above language clearly speaks that the construction of complex, building or civil structure or a part thereof for sale to buyer except where the enti

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Applicability of IGST / GST on goods transferred I sold while being deposited in a warehouse
PUBLIC NOTICE No. 60/2017 Dated:- 30-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/17-18
Dated: 30.11.2017
PUBLIC NOTICE No. 60/2017
Subject: Applicability of IGST / GST on goods transferred I sold while being deposited in a warehouse. -reg.
Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 46/2017-Cus dated 24.11.2017 issued through F. No. 473/10/2017-LC on the above mentioned subject matter
2. Ch IX of the Customs Act, 1962 provides for deposit of goods into a Customs bonded Warehouse licensed under Section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect to the warehoused goods. Sub- section (5) of Section 59 provides that the importer is at liberty to transfer the

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ich tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under Section 14 of the Customs Act.
4. However, the transaction of sale I transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of 'Supply" as per Section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “CGST Act" for short) and shall be taxable in terms Of Section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, "IGST Act" for short). It may be noted that as per sub-section (2) of Section 7 of the IGST Act, any supply of imported goods which takes place before they cross the Customs frontiers of India, shall be treated as an inter-State supply. Thus, such a t

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GST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per Section 9 of the CGST Act, 2017.
5.2 However, it may be noted that so long as such goods remain deposited in the warehouse the Customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under Section 68, shall the deferred duty be collected, at the value as had been determined under Section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in-bond sales and clearance thereof is below.
Sale of goods in a Bonded Warehouse and clearance thereof:
ILLUSTRATION
Goods imported by "A" on 2nd July 2017. Importer wants to deposit the goods in a bonded Warehouse to defer duty.
Importer files an "into bond bill of entry” and the goods are deposited in a Bonded Warehouse. BCD and IGST (Section 3(7) of Customs Tariff Act 1975) are deferred. Illustration of duty deferment: A: Value of

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Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse
PUBLIC NOTICE No. 38/2017 Dated:- 30-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/41/2017 City cus Tech
Date: 30.11.2017
PUBLIC NOTICE No. 38/2017
Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse-Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 46/2017 -Customs dated 24.11.2017 regarding applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse.
2. References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.
3. Ch IX of the Customs Act provides for deposit of goods into a customs bonded warehouse lic

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ate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are such goods on which tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under section 14 of the Customs Act.
5. However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of “supply” as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “CGST Act”) and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, “IGST Act”). It may be noted that as per sub-section (2) of section

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d by the importer to another person, the transaction will be subject to payment of IGST at the value determined as per section 20 of the IGST Act read with section 15 of the CGST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per section 9 of the CGST Act, 2017.
6.2 However, it may be noted that so long as such goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in bond sales and clearance thereof is attached as Annexure.
7. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office.
(PARAG CHAKO BORKAR)
COMMISSIONER
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Document 1
Sale of goods in a Bonded Warehouse an

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THE COMMISSIONER OF GST AND CENTRAL EXCISE, COMMISSIONERATE NAGPURII, Versus M/s WESTERN COALFIELDS LTD.
Central Excise
2017 (11) TMI 1628 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 30-11-2017
CENTRAL EXCISE APPEAL NO. 26 OF 2017
Central Excise
PRASANNA B. VARALE & ARUN D. UPADHYE, JJ.
Mr. S. N. Bhattad, Advocate for the petitioner.
ORDER
Heard the learned counsel for the appellant.
The learned counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s Shreem Coal Carriers Pvt. Ltd. .vs. Commissioner of Central Excise, Nagpur. The judgment and order passed by the Tribu

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