Goods and Services Tax

Last Date for filling of return in FORM GSTR-3B
ERTS(T) 65/2017/185 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) 65/2017/185- In exercise of the powers conferred by 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 specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the sai

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Waiver the late fee payable return for the FORM GSTR-3B for the month of July, 2017.
ERTS(T) 65/2017/188 Dated:- 9-11-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 09th Nov, 2017
No. ERTS(T) 65/2017/188 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya,

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Delhi Goods and Services Tax (Ninth Amendment) Rules, 2017
45/2017 Dated:- 9-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 45/2017-State Tax
Delhi, the 9th November, 2017
No. F. 3(41)/Fin(Rev-I)/2017-18/DS-VI/720.- 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 (Ninth Amendment) Rules, 2017.
(2) They shall come into force with effect from 13th October, 2017.
2. I

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th 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.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply. – Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice”

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brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, 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 made to SEZ unit or SEZ Developer
6C. Deemed exports
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely: –
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1

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Delhi Goods and Services Tax (Eighth Amendment) Rules, 2017
36/2017 Dated:- 9-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 36/2017-State Tax
Delhi, the 9th November, 2017
No. F. 3(40)/Fin(Rev-I)/2017-18/DS-VI/719.-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 (Eighth Amendment) Rules, 2017.
(2) They shall come into force with effect from 29th September, 2017.
2.

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such further period as extended by the Commissioner” shall be substituted;
(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
(vi) in FORM GST REG-29,-
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)
Note : The principal rules were published in Delhi Gazette, Extraordinary, Part-IV, dated 22nd

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Sale of Old Car as scrap
Query (Issue) Started By: – Kavita Sharma Dated:- 8-11-2017 Last Reply Date:- 16-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
If a firm sells its 15 years old Wagonr car (not in running condition) as scrap, what will be the applicable GST rate on such sale.
Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
It depends upon by which materials the Wagon car is made of. If it is of Iron then then such scrap is classifiable under heading 7204 and attract 9% CGST vide Sl. No. 199 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended. If it is any other material then refer to the same notification and find out rate of tax.
Reply By Ganeshan Kalyani:
T

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9;scrap'). Thus the character of the goods is changed. Here we cannot call this vehicle a car now. It is a scrap. Any vehicle is made of iron, copper, brass, aluminium, steel etc., so junked car is left with these kinds of scrap. All these kinds of scrap fall under different HSNs i.e. 72,73,74,76 under different sub-heading nos. and attract different rates of tax under GST Tariff Act.
In view of above, old & used car (declared scrap) cannot attract rate of tax under HSN meant for a car.
Here it is worthwhile to mention that the phrase, "scrap generated in the course of manufacture of excisable goods' is a matter of bye gone era and hence not relevant under GST because GST is on supply of goods and services.
Reply By Ganeshan

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SALE OF USED MOTOR CAR
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-11-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
As per GST Council 22nd Meeting held on the 6th October 2017, If the motor car was purchased prior to 01.07.17 then we have to pay 65% of gst + cess .
Any notification is issue.
Reply By KASTURI SETHI:
The Reply:
Pl. see last para. May be helpful to you
CGST rates on leasing of Motor Vehicles notified
[Notification

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CBEC Identifies Common Errors in IGST Refunds for Exports u/r 96, Stresses Accurate Documentation and Procedures.
Circulars
Customs
Refund of IGST paid on export of goods under rule 96 of CGS

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TRADING EXPORT ACTIVITY
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
We are doing export of our manufacturing Pharma machinery also we are doing trading export.
In earlier Excise Law we are not allow to bring any trading material in registered premises so we have to give instruction to our vendors (Trading Goods) to despatched the material directly to Port where export is done.
Now, under GST Act can we bring the trading material in our premises and give trial to our customers. Thereafter proceed for export the same.
Reply By KASTURI SETHI:
The Reply:
Extract of FAQ dated 30.8.17. This can be helpful to you.
20.
Is separate r

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REGARDING 3-B IN CASE WHOSE TURNOVER IS LESS THAN 1.5 CRORE
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 8-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Sir
Is there any clarification on the above subject issue to the effect that Form 3-B is to be filed in case of turnover below 1.5 core.
Whether commission sales of katcha arhtiya on account of wheat and paddy has to be reported in exempted column no.8 of GSTR-1.
Reply By KASTURI SETHI:
The Reply:
(i) No clarification. Possibility in the GST Council meeting to be held on 9 & 10.11.17.
(ii) Yes.
Reply By Ganeshan Kalyani:
The Reply:
GSTR 3B is applicable to all the assesses. Yes , exempted turnover also need to be disclosed in

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Error in GSTR-1 filing for July, 2017
Query (Issue) Started By: – Nageswara Rao Sripada Dated:- 8-11-2017 Last Reply Date:- 10-11-2017 Other Topics
Got 4 Replies
Indian Laws
We have filed data of B2C invoices instead of B2B invoices in the GSTR-1 filed for the month of July, 2017. We understand that we cannot change/modify the already filed GSTR-1. Our receivers are making a mess of the situation as the invoices are being reflected in their GSTR-2A. Is there any solution to set righ

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GST Update on waiver of penalty in respect of GSTR 3B
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 8-11-2017

GST Update on waiver of penalty in respect of GSTR-3B:-
Press Release dated 24th October, 2017 was issued by Government to announce the waiver of late fee on filing of GSTR-3B for August and September, 2017. In this press release it was stated as follows:-
"Electronic cash ledger of the taxpayers who have already paid the late fee on filing of GSTR-3B either for the month of August or September, 2017 or those who pay such fee before the necessary changes are carried out in the IT system will be credited with the amount of late fee so paid by them. The enabling notifications are being issued shortly.&

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"
The analysis of above notification makes it clear that only the late fee has been waived. There is no indication that the late fees already paid will be refunded.
However, the notification is viable also as the same has been issued in the powers conferred by section 128 of the CGST Act, 2017. This section reads as follows:-
"The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council."
This section simply grants the power the waive the penalty or late fees. It does not grant the

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GST OF RECENT PRONOUNCEMENTS ON GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 8-11-2017

Goods and Services Tax (GST) is now over 100 days old and has created ripples in various circles on operational and implementation front.
GST law, as drafted and legislated, does not come free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC has decided to move to supreme court where the verdict is against the Government.
Here are few judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by.
* In Samaj Parivartana Samudaya & Ors. v. State of Karnataka & Ors.(2017) 10 TMI 255 (Supreme Court), on question of whether lessee can claim input tax credit under CGST Act, 2017 in ca

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ss in terms of Finance Act, 2010 on stock of coal as on the appointed date, no further payment of tax under GST (Compensation) Act was required to be made.
* In Commercial Tax Officer v. Madhu M.B. 2017 (9) TMI 1044 – KERALA HIGH COURT , it was held that where as the statutory provisions in relation to search, seizure, detention and release thereof is provided under section 129 of CGST Act, 2017, the Department cannot deviate from the said provisions in order to pass an order which is against such provisions contained in the Act.
* In Narendra Plastic (P.) Ltd. v Union of India 2017 (9) TMI 674 – DELHI HIGH COURT, it was held that an interim relief can be granted to an exporter to continue to make imports under Advance Authorization licenses issued to it prior to 1-7-2017 without payment of IGST for export orders received by him before 1-7-2017, subject to verification by Customs Department in terms of such authorization.
* In Chemico Synthetics Ltd. v. Union of India 2017 (10) T

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rovision of the other two statutes). There is therefore prima facie merit in the contention of Mr Mittal that the legal practitioners are under a genuine doubt whether they require to get themselves registered under the three statutes. In the circumstances, the Court directed that no coercive action be taken against any lawyer or law firms for non-compliance with any legal requirement under the CGST Act, the IGST Act or the DGST Act (Delhi GST) till a clarification is issued by the Central Government and the GNCTD and till further orders in that regard by the Court. The court clarified that any lawyer or law firm that has been registered under the CGST Act, or the IGST Act or the DGST Act from 1st July, 2017 onwards will not be denied the benefit of such clarification as and when it is issued.
Reply By Abhishek Panicker as =
A handy ready reckoner.
Thanks Sir for keeping us well informed.
I think there has been an inadvertent mistake in the caption to the article in the sense that

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Registration
Query (Issue) Started By: – GOPAL CHOWDHURY Dated:- 8-11-2017 Last Reply Date:- 9-11-2017 Goods and Services Tax – GST
Got 12 Replies
GST
We have taken registration under GST indicating head office as principal place of business not the factory, but we have bond in the factory address and now we want to take LUT under head office address by surrendering the Bond.
we want to know is what we have done showing head office as a principal place of business and doing despatch of goods from factory is correct or any amendment required.
Experts kindly let me know with relevant provisions under GST.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If the factory is within the State you may add the factory as the additional p

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een committed. Amendment in registration application/certificate is required. As per law there is provision for change/amendment in application for registraion already filed. Whether that provision has been activated or not I am not aware.
Reply By GOPAL CHOWDHURY:
The Reply:
Dear Sir,
As provided under section 22 to 30 of the CGST Act, 2017 which is related to the registration under GST, no where it is mentioned to consider factory as a principal place of business and Head office as additional place of business.
If a manufacturer has 7 factories under a single registration, how he can take LUT under such circumstances.
kindly let me know.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
The principal place of business may be the register

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onal place and can despatch goods from there
I expects experts opinions
Reply By GOPAL CHOWDHURY:
The Reply:
Dear All,
I have seen all your views, still the question left, is there any provision to consider factory as a principal place of business as all the despatches were done from factory it should be consider as a principal place of business, but no such provision is there under section 22 to 30 of the CGST Act, to consider factory or head office as a principal place of business.
If a company has 7 factories under single registration how he can avail LUT/Bond for export in such a case from any of the one factory.
let me know.
Reply By KASTURI SETHI:
The Reply:
I am talking logically now. It is a matter of common knowledge that a

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Documentation Charges Under GST Act
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-11-2017 Last Reply Date:- 15-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
In our scope of business, We need to carry out lot documentation work regarding our machinery and same has been charge to our customer.
We will charge customer in two way. 1. One is included in Machine price & 2. Charge separately raising separate Invoice.
The above procedure Sr. 1 we will raise our GST i

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SUPPLY TO EOU UNIT
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-11-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
While supply to EOU as per procedure laid down in GST council meeting held on 6th Nov-2017.
Please advice whether we have to clear Goods without payment of GST.
Reply By KASTURI SETHI:
The Reply:
EXTRACT
Circular No. 8/8/2017-GST, dated 4-10-2017 F. No. 349/74/2017-GST (Pt.) Vol. II
(j) Transactions with EOUs : Zero ra

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CLEARANCE OF MACHINERY TO DISPLAY IN EXHIBITION
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-11-2017 Last Reply Date:- 14-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Earlier Law we have cleared machinery with payment of duty for exhibiton purpose.
Now under GST law what procdure to adopt pl advice.
Reply By Ramaswamy S:
The Reply:
Is it for import of the goods sent for exhibition abroad or is it for exporting the goods abroad for exhibition.
If it is imp

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Refunds of IGST aid on ex ort of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE NO. 49/2017 Dated:- 8-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE PORT AREA: VISAKHAPATNAM – 530035
F.No.S23/197/2016-Ap(DBK)
Date: 08.11.2017.
PUBLIC NOTICE NO. 49/2017
Sub: Refunds of IGST aid on ex ort of goods under Rule 96 of CGST Rules 2017
Attention of all Importers, Exporters, Customs Brokers and the Members of the Trade is invited to the following Boar

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Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund
PUBLIC NOTICE NO. 129/2017 Dated:- 8-11-2017 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: 08 .11.2017
PUBLIC NOTICE NO. 129/2017
Sub.: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg.
Attention of all the importers, exporters, customs brokers, and other stake holders is invited to the processing of refund of IGST paid on goods exported.
2. In th

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IGST refund, even if sanctioned, may not get credited to the accounts of the exporters.
4. It is reported that “closed” bank accounts of the exporters still exist in the system and PFMS has invalidated such accounts making the prospective disbursal of IGST refund to such closed accounts impossible. Accordingly, the list of accounts, which are not validated by PFMS pertaining to New Custom house, is uploaded on the website (http://www.mumbaicustomszone1.gov.in) under the heading “miscellaneous” for wider publicity and necessary action at the end of the concerned exporters.
5. In view of the above, exporters are advised to update their bank accounts immediately and not to make any changes in the same during the current financial year for s

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Refunds of IGST paid on export of goods under Rule 96 of CGST Rules,
PUBLIC NOTICE NO. 236/2017 Dated:- 8-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOMS HOUSE, 60, RAJAJI SALAI, CHENNAI – 600001
F.N0. S.Misc38/2017 – Refunds (Ch – IV)
Dated: 08.11.2017
PUBLIC NOTICE NO. 236/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.
*******
Kind Attention of the Exporters/ Customs Brokers/ Steamer Agents/ other stake holders and the trading Public is invited to the Board's Circular no.42/2017 dated 07.11.2017, wherein IGST Refund for the export of goods in the month of August, 2017, is discussed.
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 fo

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isions taken to address such errors are as follows:
A. IGST REFUNDS FOR THE EXPORTS OF GOODS IN THE MONTH OF JULY 2017:
i) NCORRECT SB NUTVIBER 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 way out is to amend the GSTR I (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 I 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) IIWOICE 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 p

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in July 2017 by 31st October. For subsequent months also, the ICDs must ensure that the shipping lines invariably file the Gateway EGM online. In cases where supplementary EGM have been filed successfully, refunds are already being given.
iv) WRONG BANK ACCOUNT GIVEN TO CUSTOMS:
In some cases, bank account details available with Customs have been invalidated by P FMS. Reports on such accounts/IECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be advised that if the account has not been validated by P FMS, they must get their details corrected in the EDI systelT1. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment.
B. IGST REFUNDS FOR THE EzVORT OF GOODS m THE MONTH OF AUGUST 2017:
GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table GA, it would be

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N 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 f 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 n the Shipping bills.
iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a "registered warehouse".
iv) Registered recipients (Me

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IGST Refunds – Filing of EGMs
PUBLIC NOTICE NO. 237/2017 Dated:- 8-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOMS HOUSE, 60, RAJAJI SALAI, CHENNAI – 600001
F.N0. S.Misc38/2017 – Refunds (Ch – IV)
Dated: 08.11.2017
PUBLIC NOTICE NO. 237/2017
Subject: IGST Refunds – Filing of EGMs Reg.
*****
Kind attention of the Exporters/ Customs Brokers/ Steamer Agents/ Other stakeholders and the Trading public is invited to the 1. DG Systems' D.O letter of even number dated 08.09.2017 on IGST export refund 2. ADG (ICES) letter F. No. IV (35)/1/2014-Sys Pt II/ 8351-8373 dated 22.09.2017 on Filing/ Closure of Gateway EGM in ICES sy

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ance of EGMs at Gateway Ports still continues,
3. In this context, Board has also issued instructions for the Commissionerates to work with the Shipping Lines and ensure that wherever the export has indeed taken place, the EGMs are filed before the 31st of October for the pending IGST refunds in such cases to be disbursed before the 31st of October for the pending IGST refunds in such cases to be disbursed expeditiously. A count of July Shipping Bills where IGST was claimed to have been paid but EGM was pending, is available with the System Managers along with the ICES Advisory 019/2017. Now, a list of these SBS is also available with the System Managers (J.C (EDI)) for more effective monitoring.
4. Shipping Lines operating from ports und

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Notification No. 41/2017-lntezrated Tax (Rate) under sub-section (1) of Section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
PUBLIC NOTICE NO. 238/2017 Dated:- 8-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI – IV
CUSTOMS HOUSE, No. 60, RAJAJI SALAI, CHENNAI – 600001
F.NO.S.Misc.109/2017-EDC
Date: 8.11.2017
PUBLIC NOTICE NO. 238/2017
Sub: Notification No. 41/2017-lnte

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Bengali Lal & Sons Thru' Its Partner Sri Ajay Kumar Versus State of U.P. & 5 Others
GST
2018 (4) TMI 1072 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 542 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 8-11-2017
Writ Tax No. – 747 of 2017
GST
Abhinava Upadhya and Ashok Kumar, JJ.
Counsel for Petitioner:- Rishi Raj Kapoor
Counsel for Respondent:- C.S.C., Ramesh Chandra Shukla
JUDGEMENT
Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4.
The petitioner is a partnership firm and had applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit(EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/ Bio-Technology Parks (BTP) Unit deemed export benefits under Section 147 of CGST Act,2017
Trade Notice No. 17/2017 Dated:- 8-11-2017 Nagaland SGST
GST – States
=============
Document 1
जीएसटी
राष्ट्र
कर
बाजार
शुल्क एवं केन्द्रीय
137914
CENTR
GOVERNMENT OF RE
देशसेवार्थ
करसंचय
भारत सरकार
Government of India,
वित्त मंत्रालय, राजस्व विभाग
Ministry of Financ

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ware Technology Park (EHTP) Unit/ Software Technology
Park (STP) Unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under
Section 147 of CGSTAct, 2017- Reg.
The Central Board of Excise & Customs [CBEC] has issued a Circular No. 14/14/2017-GST
dated 6th November, 2017 for the Trade and as well as all concerned regarding procedure regarding procurement
of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP)
Unit/Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under
Section 147 of CGST Act, 2017.
2. In accordance with the decisions taken by the GST Council in its 22nd meeting held on
06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided
that supplies of goods by a registered person to EOUS etc. would be treated as deemed exports under Section
147 of the CGST Act, 2017 (hereinafter referred to as 'the Act') and

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export supplies are made. The said intimation shall be given to –
(a)
the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c)
its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient
EOU/EHTP/STP/BTP unit.
(!!!)
On receipt of such supplies, the EOU / EHTP/STP/BTP unit shall endorse the tax invoice and
send a copy of the endorsed tax invoice to –
(a)
the registered supplier;
(b)
the jurisdictional GST officer in charge of such registered supplier; and
(c)
its jurisdictional GST officer.
(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered
person to EOU /EHTP/STP/BTP unit.
(v)
The recipient EOU / EHTP/STP/BTP unit shall maintain records of such deemed export supplies
in digital form, based upon data elements contained in “Form-B” (appended herewith). The software for
maintenance of digital records sh

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.
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.
Page 2 of 3
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 under their respective jurisdiction.
The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of
the Trade Notice to the notice of all their members.
C.No. IV(16)05/CCO/TECH-I/GST/SH/2017/
Copy forwarded for information to:
(i)
(ii)
(!!!)
8796-130
(WL.Hangshing)
Chief Commissioner
Dated: 09 NOV 2017
The Commissioner, GST & CX Commissionerate, Agartala Aizawl/ Dibrugarh/Dimapur/
Guwahati Imphal /Itanagar/ Shillong.
The Commissioner of Customs (P), N.E.R., Shillong.
The Commissioner (Appeals), Goods & Services Tax, Guwaha

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under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by
Development Commissioner from M/s
(Name of supplier, address
and Goods & Services Tax Identification Number (GSTIN)). Such supplies on receipt
would be used in manufacturing of goods or rendering services by us. We would also abide
by procedure set out in Circular no.
dated
Signatures of the
owner
of
EQU/EHTP/STP/BTP unit
Authorised officer
or his
To:
1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit.
2. The GST officer having Jurisdiction over the registered person intending to
supply the goods.
3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit.
FORM- B
For the month of…
Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under
section 147 of CGST Act, 2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017.
(as per Circular dated)
Name of EOU/EHTP/S

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The Goa Goods and Services Tax (Eleventh Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(28)/3681 Dated:- 8-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(28)/3681
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 28th day of October, 2017.
2. In the Goa Goods and Services Tax Rules,

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utward 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:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has

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Waiver the late fee payable all registered persons who failed to furnish the return in FORM GSTR-3B.
38/1/2017-Fin(R&C)(27)/3678 Dated:- 8-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(27)/3678
In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the Government of Goa

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