Goods and Services Tax

Problem in filing data in column 4B of GST 2
Query (Issue) Started By: – ICAT Natrip Dated:- 10-11-2017 Last Reply Date:- 11-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We have paid Freight to the parties and these are liable to reverse charge. Some parties/supplier is inter-state. While filing details of the same (reverse charge) in column 4B of GST -2, when we select POS (Uttar Pradesh), automatically Ineligible ITC filed in column of Eligible for ITC.
We understand th

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GST UPDATE ON BOOKS IN GST REGIME
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 10-11-2017

Circular No. 11/11/2017-GST dated 20th October 2017 has been issued to clarify as follows:-
• In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher / person owning rights on intangible inputs and physical inputs like paper, ink, etc. belong to printing press, it would constitute as supply of service.
• In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs inc

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ng paid to the author. In the entire transaction, the tax is levied as follows in GST regime:-
• The printing press shall be paying the tax on the consideration received by it for printing the books by treating it as supply of services. As the outward supply is taxable, it will be able to avail the ITC which can be used for payment of tax.
• The publication house will suffer the incidence of tax charged by the printing press. However, it will not be able to avail the ITC as its outward supply namely – supply of books is exempted by virtue of entry no. 119 of Notification no. 2/2017-CT(Rate) dated 28.6.2017.
• The author receives the royalty, the tax on which is being paid by the publication house under reverse charge me

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PROCEDURE FOR PROCUREMENT OF SUPPLIES OF GOODS FROM ‘DTA’ BY ‘EOU’, ‘EHTP’, ‘STP’, ‘BTP’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-11-2017

Deemed Exports
Section 147 of Central Goods and Services Tax Act, 2017 ('Act' for short) provides that the Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods do not leave India and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.
Decision of GST Council
In the 22nd meeting of GST Council, held on 06.10.2017 at New Delhi decided to resolve certain difficulties being faced by exporters in the post GST regime, the Council decided that the supplies of goods by a registered person to EOUs etc., would be treated as deemed exports under section 147 of the Act. The refund of tax paid on such supplies can be claimed either by the recip

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e filed by the recipient of deemed export supplies. Notification No. 47/2017, dated 18th October, 2017 amends Rule 89 by substituting the new proviso for the third proviso to Rule 89 (1). The new proviso provides that in respect of supplies regarded as deemed exports, the application may be filed by-
* the recipient of deemed export supplies; or
* the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund.
Procedure and safeguards
Circular No. 14/14/2017-GST, dated 06th November, 2017 issued by the GST Policy wing prescribes the procedure and safeguards for supplies to EOU in terms of Notification NO. 48/2017, which is as follows-
* The recipient EOU unit shall give prior intimation in Form A bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplie

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dress ofjurisdiction GST Officer;
* Sl No.
* Date of prior intimation given for procuring deemed export supplies;
* Details of registered person;
* Jurisdictional GST officer details of registered person;
* Invoice No. and date of registered person;
* Details of supplies received-
* Description;
* Value;
* Quantity;
* Amount of GST paid by supplier-
* Central Tax;
* State Tax/Union Territory Tax;
* Integrated Tax;
* Cess
* Date of endorsed copy of tax invoice by EOU;
* Removal for processing-
* Date and time of removal;
* Quantity
* Value
* Remarks (The goods removed for processing shall be accounted in a manner that enables the verification of input-output norms, extent of waste, scrap generated etc.,)
* Other removals/Returns
* Purpose of removal;
* Date & Time;
* Quantity
* Value
* Balance in stock
* Quantity
* Value
* The software for maintenance of digital records shall incorporate the feature of audit trail;
* The data e

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Refund of IGST paid on export of goods under-Rule 96 of CGST Rules
Public Notice No. 48/2017/CCP/JMR Dated:- 10-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
'SARDA HOUSE', BEDI BUNDER ROAD, OPP. PANCHVATI,
JAMNAGAR – 361008
F, No. VIII/48-168/Cus-T/2017
Dated: 10.11.2017
Public Notice No. 48/2017/CCP/JMR
Subject: regarding.
Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to this office Public Notice bearing no. 46/2017/CCP/JMR dated 12-10-2017 and Board Circular No. 42/2017- Customs dated 07-11-2017 on the above mentioned subject matter.
2. IGST Refunds for the export of goods in the month of August, '2017:

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 464 Dated:- 10-11-2017 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 10th November, 2017
SRO. 464 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendations of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 24, in sub-rule (4), for the words, figures and letters "on or before 31st October, 2017", the

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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-I 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-I for the said tax period.
(iv) In rule 96A, 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-I for a tax period has been extended in exercise of the powers conferred under section 37 of the Act,

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Regarding notifying certain goods at the tax rate 2.5 percent under UK-GST Act w.e.f. 18 Oct 2017
913/2017/9(120)/XXVII(8)/2017 Dated:- 10-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 913/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 10/11/2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify the State tax rate of 2.5 percent on intra-State supplies of goods, the de

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the Government of India or the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard.
Explanation-
(i) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" Shall mean respectively a tariff item, heading, sub-heading and Chapter a

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Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017 by the due date
917/2017/9(120)/XXVII(8)/2017 Dated:- 10-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 917/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 10/11/2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred

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Commissioner of Tax, GST Delhi East Versus M/s. Indian Railway Finance Corporation
Service Tax
2017 (11) TMI 1335 – DELHI HIGH COURT – [2018] 1 GSTL (VAT) 17 (Del)
DELHI HIGH COURT – HC
Dated:- 10-11-2017
SERTA 8/2017
Service Tax
MR. SANJIV KHANNA & MS. PRATHIBA M. SINGH JJ.
Appellant Through: Mr. Amit Bansal, Sr. Standing Counsel with Mr. Akhil Kulshrestha, Advocate.
Respondent Through: None
SANJIV KHANNA, J. (ORAL):
Having heard counsel for the appellant, we are not inclined to interfere with the impugned order, which records and affirms on the bona fide conduct of the respondent-assessee, M/s. Indian Railway Finance Corporation.
2. The respondent-Corporation, a Government of India Corporation, was established

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on 65 of Chapter-V of the Finance Act, 1994.
5. The stand taken by the respondent-Corporation was that as per their understanding, they were not liable to pay service tax on the aforesaid fee etc. payable to non-resident financial institutions. No service was rendered by these non-resident financial institutions in India.
6. Nevertheless, to avoid any dispute or controversy, the respondent Corporation had discharged the service tax liability as raised by the appellant amounting to Rs. 1,21,92,787/-. They had also paid interest of Rs. 23,96,774/- on the said amount.
7. The question raised in the present case relates to imposition of penalty under Section 78 of the Finance Act. The order-in-original itself records that the service tax on r

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t to evade payment of service tax, was satisfied. It is stated that Section 78 is pari materia with the proviso to Section 73, which provides for extended period for recovery. Payments made by the respondent Corporation were for the extended period.
9. The said argument proceeds on the assumption that since the respondent-Corporation had paid the service tax for the extended period without any contest, it should be held that the said Corporation has accepted that they had suppressed facts or contravened provisions of the Act/Rules with the intent to evade payment of service tax. The argument should be rejected. Goodness and precocious conduct of the respondent Corporation in making payment has to be appreciated and not condemned. The respo

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Sensex closes high on GST meet outcome hopes
GST
Dated:- 9-11-2017

Mumbai, Nov 9 (PTI) Stocks consolidated in a volatile session on Thursday as the Sensex closed in positive space after two sessions of fall, ahead of the outcome of the GST Council meet amid a good set of earnings from Tata Motors and others.
The 30-share Sensex, which had lost 512.38 points in the previous two sessions, edged up 32.12 points, or 0.10 per cent, to close at 33,250.93 after trading between 33,463.80

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IGST Input Credit on goods received from overseas OEM Supplier on LOAN
Query (Issue) Started By: – saravanan rengachary Dated:- 9-11-2017 Last Reply Date:- 13-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir,
Can we avail IGST input credit on the material IMPORTED for demonstration purpose on payment of duty. Please note that the imported material is received on LOAN basis. No foreign exchange is involved. However, applicable import duty is paid.
Please suggest.
Regards

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GST UPDATE ON ISSUANCE OF DEBIT NOTES AND CREDIT NOTES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 9-11-2017

Section 34 of CGST Act 2017 prescribes provisions related to issuance of debit notes and credit notes. The sub-section (1) and (2) to this section reads as follows:-
"(1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the mont

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above section uses the word "may". This shows that it is optional for the supplier to issue the credit note, but once issued, its details are supposed to be filed by the supplier in the return.
Further, section 34(3) & (4) of CGST Act prescribes the conditions related to issuance of debit notes. This section reads as follows:-
"(3) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed.
(4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted

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ion 34(3) is also clear that the debit note "SHALL" be issued by the SUPPLIER. In other words, section 34(3) gives exclusive power to issue the debit note to the supplier only. It nowhere states that the debit note can be issued by the recipient also.
However, when we look into the returns prescribed under GST law, it shows some other picture. GSTR-2 in which details of inward supplies is to be given reflects that the debit note as well as the credit note, both can be issued by the buyer/recipient of supply also. Thus, the return formats which are the parts of CGST Rules, 2017 are giving altogether different interpretation than what is suggested by the section 34. If there arises any dispute, which one will prevail in such case.
If there is any conflict between the interpretation given by the Act and interpretation given by the Rules, the Act will always have the precedence. This is known as “Gunpradhan principle” which has been laid down by the hon'ble Supreme Court in the

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ITC on GTA paid for outward transportation
Query (Issue) Started By: – GOPAL CHOWDHURY Dated:- 9-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
As under GST, GTA will be payable under reverse charge and forward charge notification was provided in that respect.
It was further clarified that ITC will be available for the RCM paid under reverse charge under section 9(3) of the CGST Act, 2017 and not on the forward charge.
in this regard I want to know, can a manufacturing company avail ITC on the GTA paid by them for outward transportation.
As under erstwhile law ITC on outward transportation is not allowed.
kindly let me know.
Reply By KASTURI SETHI:
The Reply:
In pre-GST

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ly of goods and services or both…
"(i)………….. except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply"
As per this provision no where it allows ITC of GTA services used for outward supplies, but as still there is nothing has come out from ministry yet to understand that ITC of GTA is not available on outward supply, so may be manufacturer can claim.
If some other expert has some other expert views on the same kindly let me know.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
First of all it is Section 17(5)(b) and N

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Reverse charge applicable when received from unregistered GTA \Advocate
Query (Issue) Started By: – Yatin Bhopi Dated:- 9-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear experts
Recently reverse charge in case of supplies from unregistered supplier has been exempted till 31st March 2018 my query is:
If GTA \ advocate is not registered under GST and if registered person receives services from these unregistered supplier, are we need to pay G

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Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
PUBLIC NOTICE NO. 128/2017 Dated:- 9-11-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS (Export-II)
NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-400 001
F.No.S/26-Misc-54/2017 DBK
Date: 09.11.2017
PUBLIC NOTICE NO. 128/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
Attention of all the importers, exporters, customs brokers, and other stake holders is invited to Board Circular No 42/2017-Customs, dated 7th November 2017 on the above subject.
2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exporte

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where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1(Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
ii) Invoice number and IGST paid amount mis-match
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice,

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supplementary EGM online for the consignments exported in July 2017 latest by 15th November 2017. For subsequent months also, shipping lines operating in New Custom House must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary EGM have been filed successfully, refunds have been either given or under process for quick disbursement.
iv) Wrong Bank Account given to Customs
In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been uploaded on homepage of Zone-I website i.e. http://www.mumbaicustomszone1.gov.in (in the section “miscellaneous” under heading “Accounts details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim)”. Exporters are again advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Attention of exporters is also invited to Public Notice No 123/2017, da

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pproved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017-UT GST (Rate), all dated 23rd October, 2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme:
i) The Name and GSTIN of the Registered Supplier should be provided against each item in “Third Party” details column of Shipping Bill. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions.
ii) Further in case of an export consignment containing multiple supplies by r

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Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
Public Notice No. 32/2017 Dated:- 9-11-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, AHMEDABAD – 380009.
F.N0. V111/48-154/Cus/T/2017
Dated: 09.11.2017
Public Notice No. 32/2017
Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg.
Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill.
A). IGST refunds for the export of goods in the month of July, 2017:-
i) Incorrect SB number in GSTR-1
There are cases where the shipping bill number quoted in GSTR-1 either does not exist or it pertains to another exporter. In respect of these claims, the only

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formation furnished in Export General Manifest (EGM) vis-a-vis shipping bill or non-filling of EGM in certain cases, compliance of exported out of India requirement in Rule 96(2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also ensured that all the shipping lines operating in ICDS/Gateway Ports file EGM online. All ICDs and Gateway Ports have already been instructed to ensure that shipping lines file supplementary EGM online for consignments exported in July 2017 by 31st October 2017. For subsequent months also, shipping lines must ensure filling of EGM at Gate way Port
iv Wrong Bank Account given to Customs
In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (PFMS). Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change their bank account details frequently to av

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notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme;
i) The Name and GSTIN of the Registered Supplier should be provided against each item in Third party details column of Shipping Bill. The GST invoice details of the registered supplier of each item should declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary change have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions.
ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping Bills.
iii) For the purpose of above mentioned notification concerning supply to registered recipient at concessional GST, registered principal place of busine

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M/s. Eten Craft Holding Pvt. Ltd. Versus State of Kerala, Represented By The Secretary To Government, Department of Commercial Taxes, Thiruvananthapuram
GST
2018 (5) TMI 1280 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 273 (Ker.)
KERALA HIGH COURT – HC
Dated:- 9-11-2017
W. P. (C). No. 28801 Of 2017
GST
MR. A. K. JAYASANKARAN NAMBIAR, J.
For The Petitioner : Sri Sukumar Naidan oommen, Sri. Sherry Samuel Oommen, Sri Praveen K Nair And Sri Nemish Niranjan Zaveri
For The Respondent : Sri C. E. Unnikrishnan, Spl. Government Pleader
JUDGMENT
The petitioner has approached this Court seeking a direction to the respondents to notify an authority for advance ruling as contemplated under Section 96 of the Kerala State Goods

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has since been constituted by S.R.O.No.638 of 2017 dated 21.10.2017. It is pointed out that the Joint Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as also the Joint Commissioner (General) State Tax, Thiruvananthapuram have been constituted as the members of the forum, which is the authority for advance ruling in the State. As regards the apprehension of the petitioner with regard to filing procedures, it is clarified that till such time as the electronic filing system is put in place on the portal, the assessees would be permitted to file their application manually before the said authority. Taking note of the said submission of the learned Government Pleader, on instructions, as contained in the statement fil

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Due date for generation of FORM GSTR 2A and FORM GSTR 1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively.
Trade Notice No. 18/2017 Dated:- 9-11-2017 Nagaland SGST
GST – States
Government of India,
Ministry of Finance, Department of Revenue
Office of the Chief Commissioner, Goods and Services Tax & Customs
Trade Notice No. 18/2017
Dated, Shillong the 9th November, 2017
Crescens Building, M.G. Road, Shillong-793001
Subject: Due date for generation of FORM GSTR 2A and FORM GSTR 1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively-reg.
The Central Board of Excise & Customs [CBEC] has issued a Circular No. 15/15/2017-GST dated 6th November, 2017 for the Trade and as well as all concerned regarding due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively,
2. Reference is invited to Notification No.

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e date for filing of FORM GSTR-1. Sub-section (2) of Section 38 read with sub-rule (1) of rule 60 of the said Rules provides for furnishing of details in FORM GSTR-2 after the 1 0th but before the 15th of the month succeeding the tax period. Further, subsection (1) of section 38 read with sub-rule (1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the recipient shall prepare and furnish the details of inward supply in FORM GSTR-2 after verifying, validating, modifying or deleting the details, if required. Since the due dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, it is hereby clarified that the due date of FORM GSTR-2A is also extended. The details furnished in FORM GSTR-1 are available to the recipient in FORM GSTR-2A from 11th of October, 2017. These details are also available in FORM GSTR-2 and can be verified, validated, modified or deleted to prepare details in FORM GSTR-2 which is required to be furnished not

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e recipient on or before the 17th day of the month succeeding the tax period but not before the 15th day, and accordingly, FORM GSTR-1 shall stand amended to the extent of modifications accepted by the supplier. In this regard, it is hereby clarified that as the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, the due date for furnishing of FORM GSTR-1A for July 2017 is also extended. Therefore, the details in FORM GSTR-1A shall be made available to the supplier from the 1st of December to the 6th of December, 2017 for the month of July,2017.
This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBEC's website www.cbec.gov.in.
All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling unde

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The Meghalaya Goods and Service Tax (Removal of Difficulties) Order, 2017
01/2017-State Tax Dated:- 9-11-2017 Meghalaya SGST
GST – States
=============
Document 1
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
CIRCULAR
No. ERTS(T) 65/2017/Pt 1/91
Dated Shillong, the 9th Nov, 2017.
THE MEGHALAYA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
ORDER, 2017
Order No. 01/2017-State Tax
Whereas, certain difficulties have arisen in giving effect to the provisions of the
Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 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 power

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ther conditions specified
therein.
(ii) it is further clarified that in computing his aggregate turnover in order to determine his
eligibility for composition scheme, value of supply of any exempt services including services by
way of extending deposits, loans or advances in so far as the consideration is represented by way
of interest or discount, shall not be taken into account.
Sd/-
P. W. Ingty.
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Dated Shillong, the 9th Nov, 2017
Memo No. ERTS(T) 65/2017/Pt 1/91-A
Copy to:-
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Min

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Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2017
4-G /2017 Dated:- 9-11-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NO. FD 47 CSL 2017, BENGALURU, DATED: 09/11/2017
NOTIFICATION ( 4-G /2017)
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) They shall come into force on the date

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h, 2018, and shall furnish 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”.
3. Insertion of new rule 46A.- After rule 46 of the said rules, the following 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-

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ection 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 of the said rules, 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;
7. Amendment of FORM GSTR-1.- In FORM GSTR – 1 of the said rules, for Table 6, the following 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

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Notification on the TSGST (Tenth Amendment) Rules, 2017
NO.F.1-11(91)-TAX/GST/2017(Part) Dated:- 9-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part)
Dated, Agartala, the 9th November, 2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No, 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax. Rules, 2017, namely:-
(1) These rules may be called the Tripura State Good and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their p

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owed by the Commissioner," shall be inserted;
(iii) in FORM GST 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
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
Cess
BRS/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 (7+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: On account of supplies m

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Notification on the TSGST (Eleventh Amendment) Rules, 2017
NO.F.1-11(91)-TAX/GST/2017(Part-X) Dated:- 9-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part-X)
Dated, Agartala, the 9th November, 2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tripura State Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force on the date

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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:-
"P

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Delhi Goods and Services Tax (Seventh Amendment) Rules, 2017
34/2017-State Tax Dated:- 9-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 34/2017-State Tax
Delhi, the 9th November, 2017
No. F3(39)/Fin (Rev-I)/2017-18/DS-VI/718.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:
1. (1) These rules may be called the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 15th day of September, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“

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e 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
"(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.";
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the

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s “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading “inputs.”.
7. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GSTR-4” , in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted.
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01” , after Note 4, the following Note shall be inserted, namely:-
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.”.
By Order and in the Na

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THE MEGHALAYA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax Dated:- 9-11-2017 Mizoram SGST
GST – States
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
No. ERTS(T) 65/2017/Pt I/91
CIRCULAR
Dared Shillong, the 9th Nov, 2017.
THE MEGHALAYA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax
Whereas, certain difficulties have arisen in giving effect to the provisions of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 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 s

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
ERTS(T) 65/2017/182 Dated:- 9-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 9th Nov, 2017
No. ERTS(T) 65/2017/182 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may

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STR 2
All
Upto 31st October, 2017
3.
GSTR 3
All
Upto 10th November, 2017
Explanation – For the purposes of this notification, the expressions “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
(2) The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
Sd/-
P.W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 65/2017/182-A
Dated Shillong, the 9th Nov,

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
ERTS(T) 65/2017/183 Dated:- 9-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 9th Nov, 2017
No. ERTS(T) 65/2017/183 – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case

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