Goods and Services Tax

Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Commissioner of Municipal Administration, The Commissioner, Coimbatore Corporation, The Chief Accounts Officer, Coimbatore Corporation, The Cheif Engineer, Coimbatore Corporation, The Commissioner, GST Policy Section, The Commissioner of Commercial Taxes – 2017 (10) TMI 783 – MADRAS HIGH COURT – [2017] 1 GSTL 13 (Mad), 2018 (10) G. S. T. L. 165 (Mad.) – Works contract – levy of VAT or GST – case of petitioner is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable – Held that: – there will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order – petition allowed by way of remand. – W. P. No. 24853 of 2017 Dated:- 5-10-2

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ernment issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed. 8. When the case came up for hearing o

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etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5. Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime

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Allied Laws – F. No. 10(1)/2017-DBA-II/NER – Dated:- 5-10-2017 – MINISTRY OF COMMERCE & INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY & PROMOTION NOTIFICATION New Delhi, the 5TH October, 2017 Subject: Scheme of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. F. No. 10(1)/2017-DBA-II/NER -In pursuance of the decision of the Government of India to provide budgetary support to the existing eligible manufacturing units operating in the States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim under different Industrial Promotion Schemes of the Government of India, for a residual period for which each of the units is eligible, a new scheme is being introduced. The new scheme is offered, as a measure of goodwill, only to the units which were eligible for drawing benefits under the earlier excise duty exemption/refund schem

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esh & Uttarakhand- Notification nos. 49/2003-CE dated 10.06.2003 and 50/2003-CE dated 10.06.2003 as amended from time to time; 2.3 North East States including Sikkim- Notification no 20/2007-CE dated 25.04.2007 as amended from time to time. 3. SHORT TITLE AND COMMENCEMENT 3.1 The scheme shall be called Scheme of Budgetary Support under Goods and Services Tax (GST) Regime to the units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. The said Scheme shall come into operation w.e.f. 01.07.2017 for an eligible unit (as defined in para 4.1) and shall remain in operation for residual period (as defined in para 4.3 ) for each of the eligible unit in respect of specified goods (as defined in para 4.2 ). The overall scheme shall be valid upto 30.06.2027. 3.2 OBJECTIVE: The GST Council in its meeting held on 30.09.2016 had noted that exemption from payment of indirect tax under any existing tax incentive scheme of Central or St

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exemption immediately before 1st day of July, 2017. The eligibility of the unit shall be on the basis of application filed for budgetary support under this scheme with reference to: (a) Central Excise registration number, for the premises of the eligible manufacturing unit, as it existed prior to migration to GST; or (b) GST registration for the premises as a place of business, where manufacturing activity under exemption notification no. 49/2003-CE dated 10.06.2003 and 50/2003-CE dated 10.06.2003 were being carried prior to 01.07.2017 and the unit was not registered under Central Excise. 4.2 Specified goods means the goods specified under exemption notifications, listed in paragraph 2, which were eligible for exemption under the said notifications, and which were being manufactured and cleared by the eligible unit by availing the benefit of excise duty exemption, from: (a) The premises under Central Excise with a registration number, as it existed prior to migration to GST; or (b) The

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ization of the Input tax credit of the Central Tax and Integrated Tax. (ii) 29% of the integrated tax paid through debit in the cash ledger account maintained by the unit in terms of section 20 of the Integrated Goods and Services Act, 2017 after utilization of the Input tax credit Tax of the Central Tax and Integrated Tax. Provided where inputs are procured from a registered person operating under the Composition Scheme under Section 10 of the Central Goods and Services Act, 2017 the amount i.e. sum total of (i) & (ii) above shall be reduced by the same percentage as is the percentage value of inputs procured under Composition scheme out of total value of inputs procured. Explanation:- Explanation-I a Sum total worked out under clause (i) & (ii) (a) ₹ 200 b Percentage value of inputs procured under Composition Scheme out of total value of inputs procured 20% c Admissible amount out of (a) above (a) Rs(200-20% of 200) = ₹ 160 Explanation- II (a) Calculation of (ii)

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ility of determination of special rate under the respective exemption notifications would not apply under this scheme. 5.4 Budgetary support under this scheme shall be worked out on quarterly basis for which claims shall be filed on a quarterly basis namely for January to March, April to June, July to September & October to December. 5.5 Any unit which is found on investigation to over-state its production or make any mis-declaration to claim budgetary support would be made in-eligible for the residual period and be liable to recovery of excess budgetary support paid. Activity relating to concealment of input tax credit, purchase of inputs from unregistered suppliers (unless specifically exempt from GST registration) or routing of third party production or other activities aimed at enhancing the amount of budgetary support by mis-declaration would be treated as fraudulent activity and, without prejudice to any other action under law may invite denial of benefit under the scheme ab-

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ed on one time basis, binding itself to pay the amount repayable under para 9 below. Any other document evidencing the details required in clause (a) to (c) may be accepted with the approval of the Commissioner. 5.8 For the purpose of this Scheme, manufacture means any change(s) in the physical object resulting in transformation of the object into a distinct article with a different name or bringing a new object into existence with a different chemical composition or integral structure. Where the Central Tax or Integrated Tax paid on value addition is higher than the Central Tax or Integrated Tax worked out on the value addition shown in column (4) of the table below, the unit may be taken up for verification of the value addition: Table Serial No. Chapter Description of goods Rate (%) Description of inputs for manufacture of goods in column (3) (1) (2) (3) (4) (5) 1. 17 or 35 Modified starch or glucose 75 Maize, maize starch or tapioca starch 2. 18 Cocoa butter or powder 75 Cocoa bean

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ded from time to time shall apply mutatis-mutandis. 5.9.1 In cases where an entity is carrying out its operations in a State from multiple business premises, in addition to manufacture of specified goods by the eligible unit, under the same GST Identification Number (GSTIN) as that of the eligible unit, the eligible unit shall submit application for reimbursement of budgetary support alongwith additional information, duly certified by a Chartered Accountant, relating to receipt of inputs, input tax credit involved on the inputs or capital goods received by the eligible unit and quantity of specified goods manufactured by the eligible unit vis-a-vis the inputs, input tax credit availed by the registrant under the given GSTIN. 5.9.2 Under GST, one business entity having multiple business premises would generally have one registration in a State and it may so happen that only one of them (eligible unit) was operating under Area Based Exemption Scheme. In such situations where inputs are r

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sanction of the budgetary support. Budgetary support will be released only after the findings to these teams are available. Provided that where delay is expected in such findings of the inspection, the Deputy/ Assistant Commissioner of Central Taxes may sanction provisional reimbursement to the eligible unit. Such provisional reimbursement shall not continue beyond a period of six months. 7. MANNER OF BUDGETARY SUPPORT 7.1 The manufacturer shall file an application for payment of budgetary support for the Tax paid in cash, other than the amount of Tax paid by utilization of Input Tax credit under the Input Tax Credit Rules, 2017, to the Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be, by the 15th day of the succeeding month after end of quarter after payment of tax relating to the quarter to which the claim relates. 7.2 The Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be, after such examination of the application as

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dgetary support. 8.2 The application for imbursement of budgetary support shall be made by the eligible unit after the payment of CGST/IGST has been made for the quarter to which the claim relates, in cash in respect of specified goods after utilization of Input Tax credit, if any. 8.3 The sanctioning authority (AC/DC) with the approval of the Commissioner may call for additional information (inclusive but not limited to past data on trends of production and removal of goods) to verify the correctness of various factors of production such as consumption of principal inputs, consumption of electricity and decide on the basis of the same, if the quantum of supply have been correctly declared. 8.4 Special audit by the Chartered Accountant/Cost Accountant may be undertaken for units selected based on the risk parameters identified by CBEC in order to verify correctness of declared production capacity and production or overvaluation of supplies. Such special audit shall be undertaken only w

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hall also be paid by unit at the rate of fifteen per cent per annum calculated from the date of payment of refund till the date of repayment, recovery or return. 9.2 When any amount under the scheme is availed by wrong declaration of particulars regarding meeting the eligibility conditions in this scheme or as specified under respective exemption notification issued by the Department of Revenue, necessary action would be initiated and concluded in the individual case by the Office of concerned Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be. 9.3 The procedure for recovery: Where any amount is recoverable from a unit, the Assistant Commissioner or Deputy Commissioner of Central Tax, as the case may be, shall issue a demand note to the unit (i) intimating the amount recoverable from the unit and the date from which interest thereon is due and (ii) directing the manufacturer to deposit the full sum within 30 days of the issue of the demand note in the ac

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try whose decision shall be final and binding. 11. SAVING CLAUSE 11.1 Upon cessation of the Scheme, the unpaid claims shall be settled in accordance with the provisions of the Scheme while the recovery and dispute resolution mechanisms shall continue to be in force. Sd- . ( RAVINDER ) Joint Secretary to the Government of India Annexure A AFFIDAVIT – CUM – INDEMNITY BOND I / We Shri__________________ s/o________________(add names) in my/our capacity of_____________(designation) of________________ (Company/Unit Name) hereby solemnly affirm and declare for and on behalf of_____________(company/unit name) that an application for registration for reimbursement of budgetary support has been filed on__________ under the Scheme of Budgetary Support notified by Department of Industrial Policy and Promotion (DIPP). I/We confirm that the eligible unit is manufacturing and supplying specified goods on payment of Central GST/ Integrated GST and the claim will not include any other activity being ca

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above submission made by me / us. NAME: SIGNATURE: DESIGNATION: ADDRESS: DATE : PLACE: Note: 1. This indemnity bond should be submitted on ₹ 150/- Stamp Paper. 2. The bond is required to notorised. 3. Proprietors /Partners / Directors / Authorised Signatory has to sign the bond alongwith their name and residential address. In case the bond is signed by authorized signatory, copy of power of attorney in favour of authorized signatory needs to be enclosed. Copy for information and necessary action to: (i) All Ministries/Departments of the Government of India and the NITI Aayog. (ii) Department of Revenue, ( Central Board OF Excise and Customs, North Block, New Delhi. (iii) Chief Secretaries of the States of Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim & Uttrarakhand . (iv) Secretary ( Industries ) of the States of Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizor

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2017 (10) TMI 331 – GUJARAT HIGH COURT – 2017 (356) E.L.T. 541 (Guj.) – Period of limitation – recovery of unpaid dues of excise – mandatory penalty u/s 11AC of the CEA, 1944 read with rule 15(2) of the CCR, 2004 – Held that: – Extended period of limitation for recovery of duty of excise not paid, not levied or short paid or short levied or erroneously refunded would be available to the department only if such event was by reason of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. It is under similar circumstances that the penalty under section 11AC of the Act would attach.
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Since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even

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ral Excise Act, 1944? ii) Whether the Ld. CESTAT is correct by not imposing penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 merely on the ground of limitations without considering that the extended period of limitation is available in the facts and circumstances of the case or otherwise? iii) Whether in the facts and circumstances of the case, CESTAT was justified in setting aside the Order in Original passed by the Commissioner and in allowing the appeal filed by M/s Adani Gas Pvt. Ltd.? 2. The issue pertains to extended period of limitation for recovery of unpaid dues of excise and imposition of penalty under section 11AC of the Central Excise Act, 1944 read with rule 15(2) of the Cenvat Credit Rules, 2004. 3. The Tribunal by the impugned judgment while confirming the duty demand, held both the issues against the department, primarily observing that the entire issue was within the knowledge of the department through series of c

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gorically stated that all information had been submitted to the range Sept on 07.09.2007. We find that even though the same has been mentioned at paragraph 4.1 of the show cause notice, no contrary eyidence indicating non receipt of the relevant invoices had been brought on record by the revenue. On going through the said letter dt.07.09.2007(page 479 of Appeal paper book) we find that the Appellant had furnished detailed statement of CENVAT credit availed along with copies of invoices. Hence, no facts was suppressed from the department in availing the credit. Therefore, in our view, the demand is barred by limitation. 26. It cannot be denied that the issue of eligibility of CENVAT credit on capital goods inputs and input services availed at various daughter stations, from where the CNG was ultimately cleared/sold during course of pendency of application for centralised registration, rests on interpretation of the relevant provisions of law and all facts had been disclosed to the depar

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of willful misstatement, suppression of fact or in contravention of the provisions of the Rules, evaded payment of central excise duty. He was not even sure whether this was a case of willful misstatement or suppression of fact or contravention of provisions of the Rules. 27. In view of the above decision of Hon'ble Gujarat High Court, penalty under section 11Ac of Central Excise Act, 1944 read with Rule 15(2) of CENVAT Credit Rules 2004 is not attracted. 4. From the factual findings recorded by the Tribunal, it can be seen that since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even the intention of availing CENVAT credit was made clear to the department as early as on 27.02.2007. With respect to subsequent show cause notice, the Tribunal noted

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2017 (10) TMI 255 – SUPREME COURT OF INDIA – 2018 (10) G. S. T. L. 526 (SC) – Input tax credit under the Central Goods and Services Tax Act, 2017 – e-auction – whether lessee can claim input tax credit? – Held that: – the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act – the Monitoring Committee directed to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required. – Interlocutory Application Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 56590, 76163, 76167, 90519, 90523,83141, 72931 and 98421, Writ Petition(s)(Civil) No(s). 562/2009 Dated:- 5-10-2017 – Mr. Ranjan Gogoi, Mr. Abhay Manohar Sapre And Mr. Navin Sinha Amicus Curiae : Mr. Shyam Divan, Sr. Adv.(A.C.), Mr. A.D.N Rao, Adv. (A.C.) And Mr. Siddhartha Chowdhury, Adv. (A.C

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Adv. Mr. Rajat Jariwal, Adv. Mr. Aakash Bajaj, Adv. Mr. Sanjeev K.Kapoor, Adv. For M/s. Khaitan, Adv. Mr. Maninder Singh, ASG Mr. Sarad Kumar Singhania, Adv. Mr. Asha G. Nair, Adv. Mr. R. Balasubramanian, Adv. Mr. G.S. Makker, Adv. Ms. Pinky Anand, ASG Mr. G.S. Makker, AOR. Mr. Rajesh Ranjan, Adv. Mr. Kabir Hathi, Adv. Ms. Asha Gopalan Nair, Adv. Ms. Saudamini Sharma, Adv. Mr. Sumit Teterwal, Adv. CBI : Mr. Maninder Singh, ASG Mr. Rajiv Nanda, Adv. Mr. R. Balasubramaniam, Adv. Mr. P.K. Dey, Adv. Mr. N.K. Karhail, Adv. Mr. Raj Bahadur, Adv. Mr. M.K. Maroria, Adv. Mr. Maninder Singh, ASG Mr. Nalin Kohli,Adv. Mr. Col.R.Bala, Adv. Ms. Vimla Sinha,Adv. Mr. Prabhas Bajaj, Adv. Mr. Akshay A., Adv. Mr. Inderjeet Singh, Adv. Ms. Vishakha Ahuja,Adv. Mrs. Anil Katiyar, Adv. IA.72931 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR IA.83141 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, A

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y to the lessee and the lessee would be responsible for all compliances as may be required under Act. We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required. With the aforesaid directions I.A. No.56590 of 2017 is disposed of. I.A. No.72931 and 83141 of 2017 We have heard Shri Maninder Singh, learned Additional Solicitor General for the Union of India. We have perused the contents of I.A. No.72931 and 83141 of 2017 filed on behalf of the Ministry of Steel and also the additional affidavit filed on behalf of the Ministry of Mines dated 11.09.2017. In view of the contradictory stand taken in the aforesaid two sets of applications by the Union of India, we would like to know the precise stand of the Union of India and the precise prayer(s) with regard to the ceiling/cap. Requisite application in terms of the above may be filed on or before

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Goods and Services Tax – Facility of LUT extended to all exporters / registered persons subject to conditions – TMI Updates – Highlights

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gst rates for sewing machine parts – Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 4-10-2017 Last Replied Date:- 4-10-2017 – KIndly guide the gst rates for sewing machine parts, it

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Goods and Services Tax – Started By: – shailendra singh – Dated:- 4-10-2017 Last Replied Date:- 4-10-2017 – Dear All,Please consider a case where Company 'A' purchases a Car for transportation of passengers and sells it after 2 years of use.(a). Whether Company 'A' was right in claiming ITC at time of purchase of car?(b). Is there any provision for reversal of ITC since the Car was sold after using it for 2 years?(c) Whether 'A' needs to charge GST at time of selling the

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 4-10-2017 Last Replied Date:- 4-10-2017 – Q1. Purchase of lights,wires,fans,furniture an AC for the use in the corporate office and can we claim ITC on those purchases which are using in the office ?Q2. Purchase of gym equipment for the employees in the office gym, can we claim itc on those purchase ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 16 91) of CGST Act, 2017 Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 4-10-2017 – How to Change Email and Mobile no. on GST portal Introduction: In this article we shall be discussing about guidelines for changing email and mobile number of primary authorized signatories mentioned at the time of enrolment or new registration. The steps which need to be followed by the user taxpayer for changing of email and mobile number: Step-1: Login to GST portal (http://www.gst.gov.in/) with your user id and password. Step-2: Click on the registration bar and select the non-core amendment. Step-3: Click on the authorized signatory tab. Step-4: Add new authorized signatory whose email and mobile number user wants to use. Step-5: Go to verification tab and s

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 4-10-2017 Last Replied Date:- 7-10-2017 – Anti-Profiteering Rules The GST Council in its meeting on 18th June, 2017 approved and the Government has notified the Anti-Profiteering related Rules vide Chapter XV of the Central GST Rules, 2017 (Rules 122 to 137) which extend to whole of India except to State of Jammu and Kashmir. These rules contain rules inter alia, in relation to- Definitions of Committee, Authority, Interested party and Screening Committee Constitution of the Authority (Rule 122) Constitution of the Standing Committee and Screening Committees (Rule 123) Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority (Rule 124) Secretary to the Authority (Rule 125) Power to determine the methodology and procedure (Rule 126) Duties of the Authority (Rule 127) Examination of application by the Standing Committee and Screening Committee (Rule 128) Initia

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enefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. Within two months of receiving an application, the Standing Committee would examine it and send it to the State Level Screening Committee. Based on its recommendations, the Director General of Safeguards (DGS) would investigate the complaint with in a period of three months. Thereafter, DGS, which has the power to issue summons, will conduct investigation and give its findings to the authority. ADG, Safeguards will act as Secretary to the National Anti-Profiteering Authority and will coordinate between the authority and the DG Safeguards office. According to the anti-profiteering rules, the authority will suggest return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with an 18 per cent interest, as also impose penalty. The authority will have a chairman of the rank of a secretary and four nominated membe

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ations to the standing committee. State level panels will watch out for instances of businesses not passing on the benefits of tax reduction to consumers in the GST regime. The orders passed by the APA shall follow the principles of natural justice and as such, opportunity of being heard shall be provided. The rules are silent on further appeal against orders of APA. Nor does it stipulate that such orders shall be final. It provides that orders passed by APA have to be complied with immediately by the registered person. Orders issued by APA Within 3 months of report of DGS Opportunity of being heard By majority in case of difference of opinion Compliance by registered person immediately No clarity on whether order appealable or not Order may be for any of the following : Reduction in prices Returning money to the customer along with interest Depositing money in customer welfare fund in case the customer does not claim it or is not identifiable Imposition of penalty equivalent to the am

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business may be too harsh and even unconstitutional. There could also be disputes on undue profiteering may not actually be so as there would be other costs / overheads which may set off the profit, if any, accruing from GST efficiency. It will also add to disputes and litigation. Time period of Provision Rule 138 on anti-profiteering measures shall have a sunset clause. The rules framed for anti-profiteering indicate that it would operate for a period of only two years. Thus, it would cease to exist after two years of being in force. Caution Note APA is expected to take up cases or complaints of mass consumption or importance and may not look into small cases. However, no monetary threshold has been fixed for taking up cases for scrutiny. It may be noted that the anti-profiteering measure in GST law is meant to be a deterrent and is an enabling clause so that reduction in tax incidence due to the GST is passed on to the consumers. This is a contentious provision which should be trigge

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nce on goods and services. GST rates have been fixed with the objective of maintaining revenue neutrality in the post GST regime. Many business entities have reduced the prices of their goods and services in view of lower GST rates and also announced this publicity. To conclude, it can be said that the anti profiteering provision should be enforced in rare case as a exception, rather than rule and should not become a hindrance in free business environment and as a tool to invite corruption. (Concluded…….) – Reply By RAMESH SINGLA – The Reply = Sir, any rules have been made to determine as to whether benefit of tax reduction has been passed on? Further, do you have some instances where credit was not admissible in pre GST but is admissible now? – Reply By Dr. Sanjiv Agarwal – The Reply = Dear Mr. Singla, Yes, Rules 122 to137 of CGST Rules, 2017 deal with implementation of anti profiteering clause (section 171). The definition of input services, input and capital goods in GST are muc

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GST – States – SRO 416 – Dated:- 4-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat. Jammu Notification Srinagar, the 4th October, 2017 SRO 416.- 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 recommendation 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 figures, letters and word, "30th September", the figures, letters and word "31st October" shall be substituted; (ii) in rule 118, for the words "a period of ninety days of the appointed day", the

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ot;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 (vii) In Rule 83(1) w.e.f. 8th of July, 2017 the following words and signs are deleted and substituted: (a) The word and sign (a) before (i) is a citizen of India; is deleted. (b) The word and sign (i) before the word "that" in para 2; is deleted and substituted by word and sign (a). (c) The word and sign (ii) before the word "that" in para 3; is deleted and substituted by word and sign (b). This

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GST – States – 14602/CT., Pol-41/1/2017 – Dated:- 4-10-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14602/CT., Pol-41/1/2017 NOTIFICATION Dated.04.10.2017 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Odisha Goods and Services Tax Rules, 2017 read with section 168 of the Odisha Goods and Services Tax Act, 2017 (referred to as 'the Act" hereafter), I, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Counc

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GST – States – 11/2017-State Tax – Dated:- 4-10-2017 – KERALA STATE GOODS AND SERVICES TAX DEPARTMENT [Notification No. 11/2017-State Tax] No. C1-24614/2016. Thiruvananthapuram, 4th October 2017. 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 Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) and in supersession of notifications No. 5/2017-State Tax, dated the 31st August, 2017, No. 6/2017-State Tax, dated the 31st August, 2017 and No. 7/2017-State Tax, dated the 31st August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishi

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GST – States – 09/2017-State Tax – Dated:- 4-10-2017 – KERALA STATE GOODS AND SERVICES TAX DEPARTMENT [Notification No. 09/2017-State Tax] No. C1-24614/2016. Thiruvananthapuram, 4th October 2017. In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017 and Notification No. 3/2017-State Tax dated the 31st August 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

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GST – States – 04-E/2017 – Dated:- 4-10-2017 – FINANCE SECRETARIAT NOTIFICATION (04-E/2017) No. FD 47 CSL 2017, Bengaluru, Dated 04-10-2017 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 (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette. 2. Amendment of rule 3.- In the Karnataka Goods and S

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eriod of ninety days from the said date: 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) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) , shall be inserted. 3. Insertion of new rule 120A.- After rule 120 of the said rules, the following shall be inserted, namely:- 120A Revision of declaration in FORM GST TRAN-1.- Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rules 117, 118, 119 and 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-

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re handicraft goods are transported from the State to another State by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Notification (No.6/2017) of No. FD 47 CSL 2017 dated: 15.09.2017 published in the Karnataka Gazette, Extraordinary, No.887 in Part-IV A dated 16th September 2017. ; 6. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1 of the said rules, in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140 (1) , the words, fi

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2017 (10) TMI 880 – GUJARAT HIGH COURT – 2017 (6) G. S. T. L. 368 (Guj.) – Vires of the Goods and Service Tax (Compensation to States) Act, 2017 – Main grievance of the petitioner is that on the coal imported by it prior to the introduction of goods and service tax regime, the petitioner had already paid clean energy cess at the prescribed rate and on the stock which the petitioner had not cleared, no credit would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Service Tax (Compensation to States) Act, 2017 and the rules made thereunder – Held that: – issue notice – In view of the fact that the validity of a Union legislation is questioned, let there be NOTICE to the learned Attorney General

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2017 (10) TMI 831 – KERALA HIGH COURT – 2017 (6) G. S. T. L. 385 (Ker.) , [2017] 1 GSTL 4 (Ker) – Detention of goods – non compliance with the requirement of carrying the prescribed documents under the IGST Act – Held that: – although the power to prescribe the documents that are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement – the detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained – appeal

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ith the requirement of carrying the prescribed documents under the IGST Act, which is the basis for the detention in Ext.P5 notice impugned in the writ petition, the learned Government Pleader would take me through the provisions of the IGST Act, CGST Act and SGST Act and in particular, the provisions of Section 4 and Section 20 of the IGST Act and Section 6 of the CGST Act read with Rule 138 of the CGST Rules as amended by notification No.27/2017 – Central Tax for the purposes of pointing out that, although the power to prescribe the documents that are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have

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GST – States – F-10-77/2017/CT/V (133)-36/2017-State Tax – Dated:- 4-10-2017 – Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Naya Raipur, the 4th October 2017 Notification No. 36/2017-State Tax No. F-10-77/2017/CT/V (133). – In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2017. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , t

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GST – States – 07/2017-GST – Dated:- 4-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 Order No. 07/2017-GST Dated Dispur, the 4th October, 2017. Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. No. CT/GST-12/2017/30.- In exercise of the powers conferred by sub-rule (4) of rule 3 of the Assam Goods and Serv

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GST – 8/8/2017 – Dated:- 4-10-2017 – Circular No. 8/8/2017-GST F. No. 349/74/2017-GST (Pt.) Vol.-II Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 4th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/Director Generals (All) Madam/Sir, Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports In view of the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of the Central Goods and Services Tax Rules, 2017 (hereafter referred to as the CGST Rules ) subject to certain conditions and

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without payment of integrated tax except those who have been prosecuted for any offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds two hundred and fifty lakh rupees unlike Notification No. 16/2017-Central Tax dated 7th July, 2017 which extended the facility of export under LUT to status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore. b) Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. However, in case the goods are not exported within the time specified in sub-rule (1) of rule 96A of the CGST Rules and the registered person fails to pay the amount mentioned in the said sub-rule, the facility of export under LUT will be deemed to have been withdrawn. If

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such company or proprietor. The bond, wherever required, shall be furnished on non-judicial stamp paper of the value as applicable in the State in which the bond is being furnished. d) Documents for LUT: Self-declaration to the effect that the conditions of LUT have been fulfilled shall be accepted unless there is specific information otherwise. That is, self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of Notification No. 37/2017- Central Tax dated 4th October, 2017. Verification, if any, may be done on post-facto basis. e) Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 2(d) above by the exporter. If the LUT / bond is not accepted within

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with the exporter. The record of such entries shall be furnished to the Central tax officer as and when required. h) Sealing by officers: Till mandatory self-sealing is operationalized, sealing of containers, wherever required to be carried out under the supervision of the officer, shall be done under the supervision of the central excise officer having jurisdiction over the place of business where the sealing is required to be done. A copy of the sealing report would be forwarded to the Deputy/Assistant Commissioner having jurisdiction over the principal place of business. i) Purchases from manufacturer and Form CT-1: It is clarified that there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer without payment of tax under the GST regime. The transaction between a manufacturer and a merchant exporter is in the nature of supply and the same would be subject to GST. j) Transactions with EOUs: Zero rating is not applicable to

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gh a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan . Further, attention is invited to the amendment to section 2(6) of the IGST Act, 2017 which allows realization of export proceeds of services in INR, wherever allowed by the RBI. Accordingly, it is clarified that the acceptance of LUT for supplies of goods or services to countries outside India or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with the applicable RBI guidelines.] l) Jurisdictional officer: In exercise of the powers conferred by sub-section (3) of section 5 of the CGST Act, it is hereby stated that the LUT/Bond shall be accepted by the jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to

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mber, 2015), which states that there is no restriction on invoicing of export contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and Directions framed under the Foreign Exchange Management Act, 1999. Further, in terms of Para 2.52 of the Foreign Trade Policy (2015-2020), all export contracts and invoices shall be denominated either in freely convertible currency or Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan . Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as t

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GST – 37/2017 – Dated:- 4-10-2017 – Government of India Ministry of Finance (Department of Revenue ) [Central Board of Excise and Customs] Notification No. 37 /2017 – Central Tax New Delhi, the 4th October, 2017 G.S.R. 1218 (E).- In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848 (E), dated the 7th July, 2017 except as respects things done or omitted to be do

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ty lakh rupees; (ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor; (iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A of Central Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the fa

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Goods and Services Tax – Started By: – Santosh Nadkarni – Dated:- 3-10-2017 Last Replied Date:- 5-10-2017 – Can a GST registered service provider, whose annual TO is less than ₹ 20.00 lac, raise an invoice for services provided to a GST registered client without levying GST in the invoice? Will RCM be applicable for such invoice and the service provide file GSTR1 accordingly? Thanks. S. M. Nadkarni – Reply By PAWAN KUMAR – The Reply = Dear Sir,As per my view, the GST registered service provider has to charge GST on their GST Tax invoice. If his services are taxable under RCM in that case only he cannot charge GST on Tax invoice. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 31 (c) (3) of CGST Act, 2017 a

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u will have to realise they invoices with gst. – Reply By Himansu Sekhar – The Reply = RCM is not applicable – Reply By Gorantla Bhaskar Rao – The Reply = Dear sir,Once you are registered under GST, you are supposed to follow the GST law and threshold exemption does not applicable to you. I endorse the view of the experts. – Reply By Santosh Nadkarni – The Reply = Dear Sirs,Thanks to all of you for the prompt help and guidance. Since it is stated that once the GST registration is obtained 'voluntarily' the exemption limit does not apply, raises a question- dos the exemption apply to unregistered entities? Considering that an unregistered entity does not need to file any returns, what could be the rationale and relevance of the exemp

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 3-10-2017 Last Replied Date:- 8-10-2017 – Dear Sir,We are receiving invoices for the technical training services provided to us at abroad by our parent company .We kindly request the experts to give opinion for this whether GST is applicable or not If applicable means whether we have to pay under reverse charge mechanism method.Kindly clarifyThanks & Regards.S.Ramakrishnan – Reply By KASTURI SETHI – The Reply = GST applicable. – Reply By Vamsi Krishna – The Reply = As per Sec.7(1)(a) of the CGST Act, supply includes Import of services for a consideration whether or not in the course or furtherance of business. IGST will be levied on recipient (in this case you ) and

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Goods and Services Tax – Started By: – DK AGGARWAL – Dated:- 3-10-2017 Last Replied Date:- 7-10-2017 – SirPlease confirm if ITC is allowed on Car repair expenses like change of tyres, change of battery etc when the car is registered in name of company and supplier and receiver are both registered in GST. Is it allowed on normal repair/maintenance also when Car is sent to gurage for change of Oil, filters etc2Is ITC allowed on Diwali gift articles like Toaster, Mixi, sweet boxes etc given to customers as sales promotion.D K Aggarwal – Reply By KASTURI SETHI – The Reply = Not allowed in both cases. – Reply By PAWAN KUMAR – The Reply = In first case, since you are not using car in your outward taxable supplies hence all expenses related to th

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ars are used for furtherance of business. The vehicles are restricted for the ITC. But the services like repairs and maintenance are not restricted under sec. 17(5). Also I have come across many tweets clarifying vsuch position. – Reply By Himansu Sekhar – The Reply = I shall email the tweets to you. Under CCR rules, rule 2(l) specifically restricted such services. Now it is furtherance of business. In my opinion there should no restriction for taking credit if sec. 17(5) does not hinder. – Reply By KASTURI SETHI – The Reply = In this situation ITC is not allowed even it is in the course of or for furtherance of business. When any goods are in the exclusion clause, the phrase In the course of or for furtherance of business has no relevance

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tained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; If we go through the starting line of it says that notwithstanding anything contained in Sub-section 1 of Section 16……. input tax credit shall not be allowed in respect of the following…… Section 16(1) speaks about availability of input tax credit on good

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Service Tax – Started By: – SreejithMadampath m – Dated:- 3-10-2017 Last Replied Date:- 3-10-2017 – Dear Sir,We have raised invoice and given to customer in december 2016, but due to few disputes,customer did not paid the amount that time and but we already paid to service tax to government. Now customer is ready to pay,but they are asking for new invoice with gst terms.If we cancel the old invoice,whether government will refund our service tax? and if yes,what is the procedure for the same. –

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