Goods and Services Tax

GST – States – 098/ST-2 – Dated:- 13-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 98/ST-2.-In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 Haryana Government, Excise and Taxation Department, Notification number 47/ST-2, dated the 30thJune, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification number 47/ST-2, dated the 30th June, 2017, (i) in the Table, – (a) in serial number

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ntries thereagainst, the following serial number and entries thereagainst shall be inserted namely: – (1) (2) (3) (4) (5) 21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; o

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ost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. ; (ii) in paragraph 2, for clause (zf), the following shall be substituted, namely: – (zf) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature;

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GST – States – 45/2017-State Tax – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 45/2017-State Tax Dated the 13th October, 2017 No. (GHN-96)/GSTR-2017(11)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1.(1) These rules may be called the Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force from 13th day of October, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substi

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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. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- 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, he may issue a single invoice-cum-bill of supply for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services

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owing shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4, after instruction no.9, the following shall be added, namely:- 10. For the tax period July, 201

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Amendments in the Notification, No.(GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017 No.2/2017-State Tax (Rate) – Exemption On Certain Goods. – GST – States – 35/2017-State Tax (Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 35/2017-State Tax (Rate) Dated the 13th Ocrober, 2017 No.(GHN-98)GST-2017/S.11(1)(16)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department, No.(GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017 No.2/2017-State Tax

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ion, after clause (iv), the following clause shall be added, namely:- (v) The phrase Government Entity shall mean an authority or a board or any other body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. . (C) in ANNEXURE I, after point (b), the following proviso shall be inserted: Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different person

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GST – States – 38/2017-State Tax (Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 13th October, 2017 Notification No. 38/2017-State Tax (Rate) No. (GHN-102)/GST-2017-S.11(1)(17)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notificati

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GST – States – 38/2017-State Tax – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 13th October, 2017 Notification No. 38/2017-State Tax No.(GHN-100)/GST-2017-S.23(2)(2)-TH:- In exercise of the powers conferred by sub-section (2) of section 23 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Depar

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Amendments in the Government Notification,No.(GHN-31)GST-2017/S.9(1)(1)-TH dated 30th June,2017, No.1/2017-State Tax (Rate) – GST – States – 34/2017-State Tax (Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 34/2017-State Tax (Rate) Dated the 13th October, 2017 No.(GHN-105)GST-2017/S.9(1)(11)-TH:- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH dated 30th June,2017, No.1/2017-State Tax (Rate), namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) in S. No. 29, for the entry in column (2), the entry, 0802, 0813 , shall be substituted; (ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inse

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i. IFO 180 CST ii. IFO 380 CST , shall be substituted; (vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia ; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 187A 3915 Waste, parings or scrap, of plastics ; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

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ap of glass ; (xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 234A 84 or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational ; (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 264 Any chapter Biomass briquettes ; (B) in Schedule II-6%,- (i) in S. No. 16, in column (3), for the words and brackets Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried , shall be substituted; (ii) in S. No. 17, in column (3),

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mbers and entries shall be inserted, namely: – 132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres ; (vi) in S. No. 137, in the entry in column (3), the words and figures such as Real zari thread (gold) and silver thread, combined with textile thread), shall be omitted; (C) in Schedule III-9%,- (i) in S. No. 16, in column (3), for the words other than pizza bread , the words, other than pizza bread, khakhra, plain chapatti or roti , shall be substituted; (ii) in S. No. 23, in column (3), for the words preparations in ready for consumption form , the words, preparations in ready for consumption form, khakhra , shall be substituted; (iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54A 3213 Poster colour ; (iv)

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in S. No. 160, for the entry in column (3), the entry All goods other than artificial filament yarns , shall be substituted; (x) S. No. 164 and entries related thereto shall be omitted; (xi) S. No. 165 and entries related thereto shall be omitted; (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags a

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shall be substituted; (ii) S. No. 34 and entries related thereto shall be omitted; (iii) in S. No. 50, in column (3), for the words including waste and scrap , the words, other than waste and scrap , shall be substituted; (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: – All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] ; (v) S. No. 112 and the entries relating thereto, shall be omitted; (vi) in S. No. 135, in column (3), the words, and plain shaft bearings , shall be omitted; (E) in ANNEXURE, after point (b), the following proviso shall be inserted, namely:- Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit contai

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GST – States – 36/2017-State Tax (Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 36/2017-State Tax (Rate) Dated the 13th October, 2017 No.(GHN-107)GST-2017/S.9(3)(5)-TH:- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the notification of the Governm

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Amendments in the Notification No.(GHN-27)GST-2017-S.10(1)-TH dated 23rd June, 2017, No.8/2017- State Tax – Policy Increase in Composition Turnover Limit. – GST – States – 46/2017-State Tax – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 46/2017-State Tax Dated the 13th October, 2017 No.(GHN-97)GST-2017-S.10(1)(2)-TH:- In exercise of the powers conferred by sub-section (1) of section 10 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 20

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Amendments in Notification, Notification No.(GHN32)GST-2017/S.9(1)(2)-TH, dated, the 30th June, 2017, No.11/2017- State Tax (Rate), – GST – States – (GHN-104)GST-2017/S.9(1)(10)-TH-31/2017-State Tax (Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 31/2017-State Tax (Rate) Dated the 13th October, 2017. No.(GHN-104)GST-2017/S.9(1)(10)-TH:- 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 Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in notification, the Government of Gujarat, Finance Department, Notification No.(GHN32)GST-2017/S.9(1)(2)-TH, dated, the 30th June, 2017, No.11/2017- State Tax (Rate), namely:- In the

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shall be substituted, namely: – (3) (4) (5) (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Gujarat Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Gujarat Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the n

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, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: – (3) (4) (5) (v) Transportation of natural gas through pipeline 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)] or 6 – (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 – ; (e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: – (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting pa

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nsfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. – (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods – ; (h) against serial number 26, in column (3), – (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: – (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ; (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: – (da) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5per cent. or Nil; (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: – (f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (g) all product

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ay of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST @ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 – ; (ii) in paragraph 2, for the words, brackets and figures at item (i) , the words, brackets, figures and letters, at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)] shall be substituted; (iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: – (ix) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a

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GST – States – 32/2017-State Tax(Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 32/2017-State Tax(Rate) Dated the 13th October, 2017 No.(GHN-109)GST-2017/S.11(1)(18)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 Government Notification, Finance Department No.(GHN-41)GST-2017/S.11(1)(7)-TH, Dated the 30th June, 2017, Notification No.12/2017- State Tax (Rate), namely:- (i) in the Table, – (a) in serial num

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es relating thereto, the following serial number and entries shall be inserted namely: – (1) (2) (3) (4) (5) 21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any par

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by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. ; (ii) in paragraph 2, for clause (zf), the following clauses shall be substituted, namely: – (zf) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any

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GST – States – Order No. 44/2017-State Tax – Dated:- 13-10-2017 – ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 13th October, 2017 Order No. 44/2017-State Tax No. GSL/S.168/B….6 In pursuance of section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (her after referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner of State tax, hereby extends the time limit fo

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GST – States – Order No. 01/2017-State Tax – Dated:- 13-10-2017 – ORDER FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Order No. 01/2017-State Tax Dated the 13th October, 2017. THE GUJARAT GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 No.(GHN-103)GST-2017/S.172(1)-TH:- WHEREAS, certain difficulties have arisen in giving effect to the provisions of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 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 Government of Gujarat, on the recommendations of the Council, hereby makes the following Order, namely:- 1

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Amendments in the Notification No. (GHN-34)GST-2017/S.9(3)(2)-TH Dated the 30th June, 2017, Notification No.13/2017- State Tax (Rate), – Reverse Charge On Services to RBI. – GST – States – 33/2017-State Tax (Rate) – Dated:- 13-10-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 33/2017-State Tax (Rate) Dated the 13th October, 2017 No. (GHN-108)GST-2017/S.9(3)(6)-TH:- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Ser

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GST – States – CCT/26-2/2017-18/17 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/17 In pursuance of Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter referred to as the said Act ) and Clause (b) of sub-rule (1) of Rule 40 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by

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GST – States – CCT/26-2/2017-18/16 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/16 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ) and in supersession of Notification No. CCT/26-2/2017-18/9 dated the 12th September, 2017, published in the Official Gaze

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GST – States – CCT/26-2/2017-18/15 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/15 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of Notification No. CCT/26-2/2017-18/9 dated the 12t

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GST – States – CCT/26-2/2017-18/14 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/14 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, unde

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GST – States – F.No.12(56)FD/Tax/2017-Pt-II-119 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 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, hereby notifies the registered persons whose aggregate turnover, in the preceding financial year did -not exceed one crore and fifty lakh rupe

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GST – States – F.No.12(56)FD/Tax/2017-Pt-II-117 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 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 (Ninth Amendment) Rules, 2017. (2) They shall come into force with immediate effect, 2. Amendment of rule 3.- The existing sub-rule (3A) of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as said

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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. 3. Insertion of new rule 46A.- After the existing rule 46 and before the existing rule 47 of the said rules, following new rule 46 A shall be inserted, namely:- 46A, Invoice-cum-bill of supply.- 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 supply may be issued for all such supplies. 4. Amendment of rule 54.- In sub-rule (2) of rule 54 of the said rules, for

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RM 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. 6. Amendment of Form GST CMP-02.- In Form GST CMP-02, appended to the said rules, for the existing expression See rule 3 (2) the expression See rule 3 (3) and 3(3A) shall be substituted. 7. Amendment of Form GSTR-1.- The existing serial number 6 and entries thereto including its table shall be substituted by the following, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports

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GST – States – F.No.12(56)FD/Tax/2017-Pt-II-116 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), on the recommendations of the Council, the State Government hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 2017 (Central Act No. 12 of 2017) w

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GST – States – F.No.12(56)FD/Tax/2017-114 – Dated:- 13-10-2017 – GOVERNMENT OE RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No, 51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the tab

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on: For the purposes of this notification, – (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification, ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Su

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GST – States – F.No.12(56)FD/Tax/2017-Pt-III-109 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) No. F.No.12(56)FD/Tax/2017-Pt-III-109 Jaipur, dated: October 13, 2017 THE RAJASTHAN GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Whereas, certain difficulties have arisen in giving effect to the provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), 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 the Council, hereby makes the following Order, namely:- 1. This Order may be called the Rajasthan Goods and Services Tax (Rem

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GST – States – S.O. 241. – Dated:- 13-10-2017 – Bihar Government Commercial Tax Department Notification The 13th October 2017 S.O. 241, dated the 13th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Government of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstan

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hat 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. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- 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, he may issue a single invoice-cum-bill of supply for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at the end o

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ly:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- 10. For the tax period July, 2017 to December, 2017, serial 4A

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GST – States – S.O. 239. – Dated:- 13-10-2017 – Bihar Government Commercial Tax Department Notification The 13th October 2017 S.O. 239, dated the 13th October 2017- In pursuance of section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered pers

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GST – States – Order No. 01/2017- State Tax – Dated:- 13-10-2017 – The 13th October 2017 THE BIHAR GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017- State Tax S.O. 229, dated 13th October 2017-Whereas, certain difficulties have arisen in giving effect to the provisions of the Bihar Goods and Services Tax Act, 2017 (12 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 Governor of Bihar, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may be called the Bihar Goods and Services Tax (Removal of Dif

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