Goods and Services Tax

DOCUMENTS, ACCOUNTS & RECORDS IN GST (PART-I)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-11-2017

Assessment in GST is mainly focused on self assessment by the taxpayers themselves. Every taxpayer is required to self-assess the taxes payable and furnish a return for each tax period i.e. the period for which return is required to be filed. The compliance verification is done by the department through scrutiny of returns, audit and/or investigation. Thus, the compliance verification is to be done through documentary checks rather than physical controls. This requires certain obligations to be cast on the taxpayer for keeping and maintaining accounts and records.
Statutory Provisions
The following provisions of the GST Act, 2017 are relevant for the 'Accounts and Records' under GST regime:
Section
Relating to
2(41)
Meaning of document
35
Accounts and other records
36
Period of retention of accounts
Rule
Relating to
56
Maintenance of acc

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the preparation of record or statement of transactions or the like, a statement and explanation of one's administration or conduct in money affairs, a statement or record of financial transactions or reckoning of money transaction, a written or printed statement of business dealing or debits and credits or certain class of them. For example, balance sheet, income statement (profit and loss account), cash flow statement etc.
'Books or books of accounts' means books in which business transactions are recorded, often consisting of journals, ledgers and various other records of accounts. They are normally held to be legal documents and should indicate the financial position of the business at any time. Every company including branch office or offices prepare and keep at its registered office, books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company and such books shall b

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he following calendar year. In India, business entities follow financial year as accounting year. The same is also mandated under the Companies Act, 2013 and Income Tax Act, 1961.
Accounts to be maintained
As per section 35(1) of the GST Act, 2017, every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of production or manufacture of goods, of inward or outward supply of goods and/or services, of stock of goods, of input tax credit availed, of output tax payable and paid, and such other particulars as may be prescribed in this behalf.
Accordingly, a true and correct account of the following activities/transactions shall be maintained by a taxable person:
● Production or manufacture of goods,
● Inward or outward supply of goods and/or services,
● Stock of goods,
● Input tax credit availed,
● Output tax payable and paid, and
● Such other

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paid and adjustments made thereto
(c) an account containing the details of tax payable, tax collected and paid, input tax, input tax credit claimed together with a register of tax invoice, credit note, debit note, delivery challan issued or received during any tax period
(d) names and complete addresses of suppliers from whom goods or services chargeable to tax under the Act, have been received
(e) names and complete addresses of the persons to whom supplies have been made
(f) the complete addresses of the premises where the goods are stored including goods stored during transit along with the particulars of the stock stored therein
(g) monthly production accounts showing the quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof
(h) accounts showing the quantitative details of goods used in the provision of services, details of input services utilised and t

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Marketing service
Query (Issue) Started By: – Vishnu Chidurala Dated:- 24-11-2017 Last Reply Date:- 24-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir Iam providing promotional services for different companies is am liable to get registered under gst
Reply By CS SANJAY MALHOTRA:
The Reply:
GST Registration is applicable if your aggregate turnover exceeds > ₹ 20 Lacs (except in hilly/ specified Areas where Turnover prescribed > ₹ 10 Lacs) in last F.Y. or when

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M/s. Level 10 Retail Venture Versus State Tax Officer, Government of India and State of Kerala
GST
2018 (4) TMI 346 – KERALA HIGH COURT – [2018] 1 GSTL 55 (Ker)
KERALA HIGH COURT – HC
Dated:- 24-11-2017
W. P. (C). No. 37991 Of 2017 (Y)
GST
A.K. Jayasankaran Nambiar, J.
For the Petitioner(s):- Sri. K.J. Abraham, Sri. Nikhil John, ADVS.
For the Respondent(s):- R1, R3 By Government Pleader Sri. Shamsudheen.V.K. R2 By Sreelal N. Warrier, SC.
JUDGMENT
A consignment of ready made textile goods that was being transported at the instance of the petitioner was detained by the respondents. Ext.P6 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitione

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ry chalan as contemplated under the SGST Rules and KER-1 did not accompany the transportation of the goods, he had submitted the delivery note in Form 15 of the Kerala Value Added Tax Act, which contains the particulars substantially similar to what is contemplated under Rule 55 of the CGST Act, and therefore, it is apparent that there is no intention to evade payment of tax. Taking note of the said submission of the said submission of counsel for the petitioner, but finding that the transportation of the goods was not accompanied by the valid documents as contemplated under the CGST/SGST Act and Rules, I dispose the writ petition by directing the 1st respondent to release the goods and the vehicle to the petitioner, on the petitioner furni

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Waiver the amount of late fee payable furnish the return in FORM GSTR-3B
SRO. 478 Dated:- 24-11-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 24th November, 2017
SRO. 478 -ln exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations

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Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the MGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees.
J.21011/1/2017-TAX/Vol-III/Pt(v) Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
….
NOTIFICATION
Dated Aizawl, the 24th Nov., 2017.

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Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.)
J.21011/1/2017-TAX/Vol-III/Pt(iv) Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 24th Nov., 2017.
No. J.21011/1/2017-TAX/Vol-III/Pt(iv).- In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores.
J.21011/1/2017-TAX/Vol-III/Pt(iii) Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 24th Nov., 2017.
No. J.21011/1/2017-TAX/Vol-III/Pt(iii).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017- Central Tax dated the 11th September, 2017, published in the Gazette of India

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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of less than 1.5 crore.
J.21011/1/2017-TAX/Vol-III/Pt(ii) Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
N O T I F I C A T I O N
Dated Aizawl, the 24th Nov., 2017.
No. J.21011/1/2017-TAX/Vol-III/Pt(ii).- In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who

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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month.
J.21011/1/2017-TAX/Vol-III/Pt(i) Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 24th Nov., 2017.
No. J.21011/1/2017-TAX/Vol-III/Pt(i).- In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electr

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The Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-III/Pt Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 24th Nov., 2017.
No. J.21011/1/2017-TAX/Vol-III/Pt.- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
 2.  In the Mizoram Goods and Services Tax Rules, 2017, –
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the

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d application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
 (iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Serv

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

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o any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.  
Signature
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.  
Signature
Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  
Signature
Name –
Designation / Status
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting

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

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The Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-III/Pt(vii) Dated:- 24-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
N O T I F I C A T I O N
Dated Aizawl the 24th Nov., 2017.
No. J.21011/1/2017-TAX/Vol-III/Pt(vii).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into f

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e 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.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Prov

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Rajaguru Spinning Mills Pvt. Ltd. Versus The Secretary, Ministry of Finance, The Chief Executive Officer, Goods and Services Tax Network, East Wing, The Principal Chief Commissioner, O/o. The Principal Commercial of GST and Central Excise, The Commissioner, Commercial Taxes, The Commissioner, GST & Central Excise, The Joint Commissioner, Commercial TaxesThe Assistant Commissioner, GST & Central Excise, The Superintendent, GST & Central Excise, Erode-II Division, The Assistant Commissioner, Commercial Taxes
GST
2018 (1) TMI 948 – MADRAS HIGH COURT – [2017] 1 GSTL (VAT) 27 (Mad)
MADRAS HIGH COURT – HC
Dated:- 24-11-2017
Writ Petition No. 29671 of 2017 & WMP. No. 31984 of 2017
GST
T. S. Sivagnanam, J.
For the Petitioner

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Time period for furnishing in FORM GSTR-1 Turnover less than 1. 5 crore
KA. NI-2-1790/XI-9(42)/17 Dated:- 24-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-1790/XI-9(42)/17-U.P. Act-1-2017-Order (83)-2017
Lucknow : Dated : November 24, 2017
In exercise of the powers conferred by sub-section (1) of section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council is pleased to notify the registered persons having aggregate turnove

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Waives late fee for Oct, 2017 in FORM GSTR-3B
KA. NI-2-1791/XI-9(42)/17 Dated:- 24-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-1791/XI-9(42)/17-U.P. Act-1-2017-Order(84)-2017
Lucknow : Dated : November 24, 2017
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P, Act No l of 2017) (here after in this notification referred to as the said Act), read with section 21 of the Uttar Pradesh General Clauses Act, 1904(U.P. Act No 1 of 1904), the Governor on the recommendations of the Council is pleased to waive the amount of late fee payable by a

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Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017
KA. NI-2-1793/XI-9(42)/17 Dated:- 24-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
NOTIFICATION
NO.-KA.NI.-2-1793/XI-9(42)/17-U.P.GST Rules-2017-Order-(86)-2017
Lucknow: Dated: November 24, 2017.
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2017
Short title and commencement
1.
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from 15th of November, 2017.
Amendment of rule 43
2.
In th

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standing 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 of Rule 107A after rule 107
5.
In the said 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 an notice, order or certificate on the common portal shall, in respect of that process or pro

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“FORM GST RFD-01”, the following forms shall be inserted, namely:-
 
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN/Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address
 
5.
Tax period (if applicable)
From (Year) (Month) To (Year) (Month)
6.
Amount of Refund Claimed(Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 
Total
 
 
 
 
 
 
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(

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Signature Name –
Designation / Status
 
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  
Signature
Name –
Designation / Status
 
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.  
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
 
 
8.

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d amount  (1×2/3)
1
2
3
4
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover 
Refund amount  (1×2/3)
1
2
3
4
 
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1. 
ARN
 
2. 
GSTIN / Temporary ID
 
3. 
Legal Name
 
4. 
Filing Date
 
5. 
Reason of Refund
 
6. 
Financial Year
 
7. 
Month
 
8. 
Order No.:
 
9. 
Order issuance Date:
 
10. 
Payment Advice No.:
 
11. 
Payment Advice Date:
 
12. 
Refund Issued To : 
Drop down: Taxpayer / Consumer Welfare Fund
13. 
Issued by:
 
14. 
Remarks:
 
15.&nbs

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Seventh amendment to the APGST Rules, 2017 – Corrigendum Orders.
G.O.MS.No. 561 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 561 Dated: 24-11-2017.
CORRIGENDUM
In the notification issued vide GO.Ms.No.459, Revenue (Commercial Taxes-II) Department, dated the 16th October, 2017, the para-4 mentioned as, “In rule 122, in clause (b), after the words “Co

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Seeks to extend the time limit for filing of Form GSTR-4 till 24-12-2017
G.O.MS.No. 563 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 563 Dated: 24-11-2017
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) and in supercession of t

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Seeks to extend the due date for submission of details in Form GST-ITC-04 till 31.12.2017.
G.O.MS.No. 564 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 564 Dated: 24-11-2017.
NOTIFICATION
In pursuance of section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) and sub-rule (3) of rule 45 of the Andhra Pradesh Goods and Serv

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Waiver of the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act.
G.O.MS.No. 565 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH

REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 565 Dated: 24-11-2017
NOTIFICATION
In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee p

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Andhra Pradesh Goods and Services Tax Act, 2017 – Transporters/owner of the conveyance – Documents to be accompanied with the Goods vehicle – Certain instructions – issuance – Regarding
CCT Ref. Enft./E3/99/2017 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
CCT Ref. Enft./E3/99/2017 Dated. 24.11.2017
CIRCULAR
Ref: 1. G.O.Ms.No.309, Rev. (CT-II), Dept. dated. 24.07.2017.
2. G.O.Ms.No.446, Rev. (CT-II), Dept. dated. 03.10.2017.
In accordance with the provisions in Section 68 read with Rule 138 of the Andhra Pradesh Goods and Services Tax Act, 2017, all the transporters/owner of the conveyances [Vehicles] shall carry the following documents, while transporting the goods:-
1. Tax invoice [or] Bill of Supply [or] Delivery Challan and
2. e – waybill in “FORM GST e-waybill_1”, if the value of the consignment is exceeding ₹ 50,000 [excluding tax].
This e-waybill shall be enclosed in all situations

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able for action under Section 130 of the APGST Act, 2017 and, as a consequence, their conveyance /vehicle is liable for confiscation, independently in addition to the action to be taken against the owner of the goods.
Therefore, all the transporter shall invariably insist on the handing over by the owner of the goods, of all the documents, required to be carried by him at the time of transport of goods.
Sd/-
Chief Commissioner,
State Tax, Andhra Pradesh.
ANNEXURE
S. No.
Chapter / Heading / Sub- heading / Tariff item
Description of Goods
SGST Rate
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
Nil
2.
0102
Live bovine animals
Nil
3.
0103
Live swine
Nil
4.
0104
Live sheep and goats
Nil
5.
0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
Nil
6.
0106
Other live animal such as Mammals, Birds, Insects
Nil
7.
0201
Meat of bovine animals, fresh and chilled.
Nil
8.
All goods, fresh or c

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n / shrimp seeds whether or not processed, cured or in frozen state [other than goodsfalling under Chapter 3 and attracting 2.5%]
Nil
19.
0301
Live fish.
Nil
20.
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Nil
21.
0304, 0306, 0307,0308
All goods, fresh or chilled (Fish fillets and other fish meat, Crustaceans, Molluscs, Aquatic invertebrates)
Nil
22.
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]
Nil
23.
Omitted
24.
Omitted
25.
0401
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated

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the ANNEXURE I]
Nil
30.
0501
Human hair, un worked, whether or not washed or scoured; waste of human hair
Nil
30A
0504
All goods, fresh or chilled
(Guts, bladders and stomachs of animals (other than fish)
Nil
30 B
0504
All goods [other than fresh or chilled] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]
Nil
31.
0506
All goods i.e. Bones and horn-cores, un worked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products
Nil
32.
50,790
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
Nil
33.
0511
Semen including frozen semen
Nil
34.
6
Live tr

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ctionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
Nil
44.
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
Nil
45.
0713
Dried leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
46.
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweetpotatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried, sago pith.
Nil
46A
0714

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47.
0801
Coconuts, fresh or dried, whether or not shelled or peeled
Nil
48.
0801
Brazil nuts, fresh, whether or not shelled or peeled
Nil
49.
0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
Nil
50.
0803
Bananas, including plantains, fresh or dried
Nil
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Nil
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
Nil
53.
0806
Grapes, fresh
Nil
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
Nil
55.
0808
Apples, pears and quinces, fresh.
Nil
56.
0809
Apricots, cherr

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brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in theANNEXURE I]
Nil
66.
1002
Rye other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
67.
1003
Barley other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone volunt

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actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
71.
1007
Grain sorghum other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable r

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75.
1103
Cereal groats, meal and pellets other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
76.
1104
Cereal grains hulled
Nil
77.
1105
Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar

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not broken, of seed quality.
Nil
85.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mangokernel, Niger seed, Kokam) whether or not broken, of seed quality.
Nil
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
Nil
87.
1210
Hop cones, fresh.
Nil
87A
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets.
Nil
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
Nil
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
Nil
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Nil
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa)

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ontainer]
Nil
100.
2201
Non-alcoholic Toddy, Neera including date and palm neera
Nil
101.
2202 90 90
Tender coconut water other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
102.
2301, 2302, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
Nil
102A.
2306
Cotton seed oil cake
Nil
103.
2501
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water
Nil
103A
26
Uranium Ore Concentrat

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l),whether or not agglomerated
Nil
115.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
Nil
116.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
Nil
117.
48 / 4907
Rupee notes when sold to the Reserve Bank of India
Nil
118.
4907
Cheques, lose or in book form
Nil
119.
4901
Printed books, including Braille books
Nil
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
Nil
121.
4903
Children's picture, drawing or colouring books
Nil
122.
4905
Maps and hydrographic or similar charts of all kinds,including atlases, wall maps, topographical plans and globes, printed
Nil
122A
4907
Duty Credit Scrips
Nil
123.
5001
Silkworm laying, cocoon
Nil
124.
5002
Raw silk
Nil
125.
5003
Silk waste
Nil
126.
5101
Wool, not carded or combed
Nil
127.
5102
Fine or coarse an

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d other tools of a kind used in agriculture, horticulture or forestry.
Nil
138.
8445
Charkha for hand spinning of yarns, including amber charkha
Nil
139.
8446
Handloom [weaving machinery]
Nil
140.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Nil
141.
8803
Parts of goods of heading 8801
Nil
142.
9021
Hearing aids
Nil
143.
92
Indigenous handmade musical instruments as listed in ANNEXURE II
Nil
144.
9603
Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
Nil
145.
9609
Slate pencils and chalk sticks
Nil
146.
9610 00 00
Slates
Nil
147.
9803
Passenger baggage
Nil
148.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by

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ive of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country
(iii) 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 (51 of 1975).
(iv) 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 above table.
(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 a

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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 persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
ANNEXURE II
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.
Dotar, Dotora, or Dotara

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Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte
97.
Thanthi Panai
98.
Thimila
99.
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101.
Kanjira – small frame drum

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Waiver of late fee payable under Section 47 of the APGST Act, 2017 for delayed filing of the return in FORM GSTR-3B for the months of August and September, 2017
G.O.MS.No. 560 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 560 Dated: 24-11-2017.
NOTIFICATION
In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax

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The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Eleventh amendment to APGST Rules
G.O.MS.No. 559 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 559 Dated: 24-11-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended.
AMENDM

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sioner of Central tax shall be deemed to be notified by the Chief Commissioner of State Tax” shall be added.
[(iii) in rule 96, to sub-rule (2), the following provisos shall be added 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

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Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
46/2017 Dated:- 24-11-2017 Circular
Customs
Circular No. 46/2017-Customs
F.No: 473/10/2017-LC
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Excise & Customs
North Block, New Delhi
Dated 24th November 2017
To,
All Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs
Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.
2. Ch IX of the Customs Act 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

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h 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.
4. 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 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 transaction of sale/transfer wil

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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 attached as Annexure.
6. Difficulties in implementation, if any, may be brought to the notice of the Board
7. Hindi version follows.
(Temsunaro Jamir)
Officer On Special Duty (ICD)
 
=============
Document 1
Sale of goods in a Bonded Warehouse and clearance thereof:
ANNEXURE
ILLUSTRATION
Box-A
Goods imported by “A”
on 2nd July 2017.
Importer wants to
deposit the goods in a
bonded warehouse to
defer duty.
Box-B
Importer files

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Bill to ship to
Query (Issue) Started By: – dineshrao ullal Dated:- 23-11-2017 Last Reply Date:- 20-12-2017 Goods and Services Tax – GST
Got 22 Replies
GST
Hi, we are a trading unit and having our registered office in Bangalore,
My question is as follows
IF I receive a purchase order from a Bangalore based company asking me to bill to Bangalore but ship to Mumbai should I apply CGST and SGST or IGST.
My customer is asking for a CGST and SGST billing but when I am shipping the goods when I prepare the e waybill the online portal allows me to fill only the IGST details.
What is the correct tax type that I have to use?
Kindly advice.
Thanks and regards
Dinesh Rao Ullal
Reply By KASTURI SETHI:
The Reply:
IGST is correct.
Reply By dineshrao ullal:
The Reply:
Thanks for the info are there any government notification to this which i can also refer
Reply By KASTURI SETHI:
The Reply:
Ultimate destination for delivery and consumption is Mumbai. Hence place of Supply is

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ST+SGST will be applicable. [Reply as Corrected]
Reply By CS SANJAY MALHOTRA:
The Reply:
To reiterate CGST and SGST is applicable as supplier and bill to party is in Bangalore.
Reply By Ganeshan Kalyani:
The Reply:
I agree with the views of Sri Sanjay Sir.
Reply By Ganeshan Kalyani:
The Reply:
CGST + SGST is applicable.
Reply By KASTURI SETHI:
The Reply:
Really healthy discussion. Experts have enlightened more areas. Cherished indeed.
Reply By dineshrao ullal:
The Reply:
so we are still confused ?
what should we charge CGST+SGST or IGST
kindly reconfirm..
Reply By CS SANJAY MALHOTRA:
The Reply:
CGST + SGST
Reply By Ramaswamy S:
The Reply:
In a bill to ship to transactions – there are two transactions and not one.
In the instant case, Bangalore party (recipient) places an order another Bangalore party (supplier) to bill to recipient and ship to Mumbai (consignee).
The first transaction – Bangalore (supplier) to Bangalore (Bill to) (recipient) [ ship to Mumbai]
The

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se of Bill to ship to transaction the billing pattern as explained nicely by Sri Ramaswamy Sir need to be followed which increased additional compliance for the purchaser.
Reply By KASTURI SETHI:
The Reply:
Nobody is wrong including Querist. Law has been framed wrongly hurried. Goods in question have been physically consumed outside the State. However all experts have interpreted intricacies nicely. No need to explain more.
Reply By Ganeshan Kalyani:
The Reply:
Sri Kasturi Sir, I agree with you in total. When GST was to implement, it was said that it is a consumption based tax. So in this query, IGST should be applicable. But when actual is published the interpretation of the law states that the place of supply is within the state , hence CGST + SGST will be applicable.
Really the law is drafted in hurry. Lot of clarifications still required. Thanks.
Reply By Ramaswamy S:
The Reply:
Please see the clarifications issued by CBEC on this matter.
Please refer page 7.41 of R.K. Ja

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Can GST TDS Liability Be Applied Retrospectively? Examining Legal Implications and Challenges Under Tax Law Principles.
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GST
Can the TDS liability under GST be fixed with retrospectiv

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