Goods and Services Tax

GSTN COMMON PORTAL – SALIENT FEATURES (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 31-10-2017

Services undertaken on common GST portal
The GSTN common portal can be accessed over internet by taxpayers including their consultants (CAs, advocates etc.). Departmental officers can access the same over intranet. The common web portal will provide services in relation to all GST related services such as –
* Tax payer registration (New, surrender, cancellation, etc.);
* Invoices upload, auto-drafting of Purchase register of buyer, Periodic GST Returns filing;
* Tax payment including integration with agency banks;
* ITC and Cash Ledger and Liability Register;
* MIS reporting for tax payers, tax officials and other stakeholders;
* BI Analytics for tax officials.
Functions which can be carried out by tax officers using GST common portal
Tax officers can use the GSTN system for the following back-end functions :
* Approval/rejection

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taxpayers to enable them to compile invoice data in the same and generate files which can then be uploaded on GST portal. This will be an offline tool which can be used to input/capture invoice data without being online and then generate final files in compatible format for uploading to GST portal.
Interface System between GSTN and the States/CBEC
In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation and audit etc.) shall be conducted by the tax authorities of States and Central governments.
Thus, the GST Portal services are being provided by GSTN and the backend modules is developed by states and Central Government themselves.
GST Suvidha Provider (GSP) under the GSTN system
GST System has provided a GST portal for taxpayers to access the GST System and

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n eco-system of third party service providers, who have access to GST System and capability to develop such applications. These service providers have been given a generic name, GST Suvidha Providers or GSP.
GSTN will be providing separate user ID and Password to GST Practitioner to enable them to work on behalf of their clients without asking for their user ID and passwords. They will be able to do all the work on behalf of taxpayers as allowed under GST law.
Role of GST Suvidha Providers (GSP)
GSP is developing applications having features like return filing, reconciliation of purchase register data with auto populated data for acceptance / rejection / Modification, dashboards for taxpayers for quick monitoring of GST compliance activities. they may also provide role based access to divide various GST related activities like uploading invoice, filing returns etc., among different set of users inside a company (medium or large companies will need it), Applications for Tax Professio

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System will only provide one user-id/password for GST system access. An application having role based access and different view for different branches will be needed.
* A company registered in multiple States require unified view of all branches in one screen.
* GST professionals need some specific applications to manage and undertake GST compliance activities for their client Taxpayers from one dashboard, etc.
Above are just a few illustrations. There are many more requirements of different sets of Tax payers. These requirements of taxpayers are met by GSPs.
Change of GST practitioner
A taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal.
Security measures of GSTN
GST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as in motion, complete audit trail, t

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GST updates: Important developments in GST
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 31-10-2017

Dear Professional Colleague,
GST updates: Important developments in GST
* IGST exemption on inter-state supply of services to Nepal & Bhutan against payment in INR
Earlier, in the sectoral FAQs on Exports available on CBEC portal, it was provided that export of goods to Nepal or Bhutan fulfils the condition of GST Law regarding taking goods out of India, thus, will be treated as zero rated and consequently will also qualify for all the benefits available to zero rated supplies under the GST regime. However, the definition of 'export of services' in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange.
Thus, applicability of GST on services supplied to Nepal & Bhutan was being debated. Now, the Central Government vide Notification No. 42/2017-Integrated Tax (Rate) dated Oc

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issued.
Form GST REG-26 date extended till December 31, 2017
In terms of Rule 24(2)(a) of the CGST Rules, 2017, every person who has been granted a provisional registration in GST shall submit an application electronically in FORM GST REG-26, along with the information and documents specified in the said application, within a period of 3 months or within such further period as may be extended by the Commissioner.
Vide Order No. 06/2017-GST dated October 28, 2017, the date for submission of application in Form GST REG-26 has been extended till December 31, 2017.
Form GST CMP-03 date extended till November 30, 2017
Vide Order No. 05/2017-GST dated October 28, 2017, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under Section 10 of the CGST Act, 2017 (i.e. Composition scheme) is exercised in FORM GST CMP-03 is extended till November 30, 2017.
Extension of due date to file Form ITC-04 for July – September, 2017 qu

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7, till November 30, 2017.
Further extension of time limit for furnishing declaration under Form GST ITC-01 to avail the benefit of ITC under Section 18(1) of CGST Act till November 30, 2017
Section 18(1) of the CGST Act, 2017 deals with availability of input tax credit on the inputs held in stock and inputs contained in semi-finished or finished goods held in stock in special circumstances like the persons applying for registration within 30 days from the date on which he become liable to registration, persons taking voluntary registration, persons ceasing to pay tax under composition scheme etc.
The Commissioner vide Notification No. 44/2017 – Central Tax dated October 13, 2017 (“Notification No. 44”), had earlier extended the time limit for furnishing a declaration in FORM GST ITC-01, by the registered persons, who have become eligible to avail the input tax credit under Section 18(1) of the CGST Act, 2017 during the months of July 2017, August 2017 and September 2017 upto Octob

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egistration.
Further, vide Notification No. 51/2017-Central Tax dated October 28, 2017, Rule 24(4) of the CGST Rules, 2017 has been amended to extend the date till December 31, 2017.
* Concessional rate of 0.1% on supplies to merchant exporter, subject to prescribed conditions
The Central Government vide Notification No. 40/2017-Central Tax (Rate) dated October 23, 2017 has provided for a concessional rate of 0.1% on supply of taxable goods to merchant exporters. However, the concessional rate would be applicable on fulfilment of specified conditions therein like:
* Supplier shall supply the goods to the registered recipient on a tax invoice;
* Recipient shall export the said goods within a period of 90 days from the date of issue of a tax invoice by the supplier;
* Recipient shall indicate the GSTIN of the supplier and the tax invoice number issued by the supplier in respect of the said goods in the shipping bill or bill of export;
* Recipient shall be registered with an E

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exports:
* Supply of goods by a registered person against Advance Authorisation.
* Supply of capital goods by a registered person against Export Promotion Capital Goods (“EPCG”) Authorisation.
* Supply of goods by a registered person to Export Oriented Unit (“EOU”).
* Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
In terms of Explanation (1) to Section 54 of the CGST Act, 2017 (dealing with refunds in GST), 'refund' under GST, inter alia, includes refund of tax on the supply of goods regarded as deemed exports.
List of evidences prescribed for claiming refund under deemed export
The Central Government vide Notification No. 49/2017 – Central Tax dated October 18, 2017, has prescribed the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund. The list includes the following evidences:
* Acknowled

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g refund 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. Earlier, only recipient was eligible to file the application for claiming refund in case of deemed exports supplies.
* In clause (a) to Rule 96A(1) of the CGST Rules, 2017 (prescribing time period for payment of tax due along with interest to be furnished in the bond or letter of undertaking in case of export of goods without payment of IGST), after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Commissioner,” shall be inserted.
* In FORM GST RFD-01, Cess column has been added appropriately.
Further, certain more amendments have been made in the CGST Rules, 2017 vide Notification No. 51/2017-Central Tax dated October 28, 2017:
* Amendment in Rule 24(4) as discussed supra;
* Amendment in Rule 45(3) as discussed supra;
* Insertion of provisos in Ru

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-1 for the said tax period.
Clarification on movement of goods on approval basis
The GST Policy Wing of Central Board of Excise & Customs vide Circular No. F. No. 10/10/2017-GST dated October 18, 2017,has clarified that goods which are taken for supply on approval basis can be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of goods. For this purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified.
It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract IGST in terms of Section 5 of the IGST Act, 2017.
It is also clarified that this clarification would b

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GST – Frequently Asked Question
GST
Dated:- 31-10-2017

Q. From when can a person with turnover below ₹ 1.5 crores start filing quarterly returns?
Ans. Such a person can start filing GSTR-1, 2 and 3 on a quarterly basis starting from the quarter October-December, 2017. He shall have to file monthly GSTR-1, 2 and 3 for the months of July, August and September.
Q. If my turnover is less than ₹ 1.5 crore, do I need to file GSTR-3B on a monthly basis?
Ans. Every registered person, irrespective of turnover, needs to file GSTR-3B for the months of July to December, by the 20th day of the succeeding month.
Q. If my turnover is less than ₹ 1.5 crore, do I need to file GSTR-1, 2 and 3 on a monthly basis for the

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Cancellation of invoice under GST Act
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 31-10-2017 Last Reply Date:- 29-5-2018 Goods and Services Tax – GST
Got 6 Replies
GST
If we want to cancel invoice due to non lifted material by customer what is procedure under GST.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If you update the said invoice in GSTR – 1, then you should issue credit note to that amount. This is my view.
Reply By Ganeshan Kalyani:
The Reply:
If you have cancelled the invoice in the same month, then it will not form part of GSTR 1. However, if you have issued and invoice to the customer but he has not lifted the material then it has to be uploaded in GSTR 1 and at the same time it has to be mentioned

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Table 6A of form GSTR1
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 31-10-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Please provide information about Table 6A of form GSTR1. we have export sales in the month of July 2017. it is mandatory to file table 6A and when? please tell its process.
Reply By KASTURI SETHI:
The Reply:
Yes. It is mandatory.
Reply By Ganeshan Kalyani:
The Reply:
Ece disclosed monthly in Form GSTR 3B and in GSTR

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Mumbai Octroi claim in Trans1
Query (Issue) Started By: – Sulin Itchhaporia Dated:- 31-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sir,
We are distributors of Reliance LPG gas. As on 30.06.2017, we have a stock of 7 lakhs including VAT and 3% Mumbai Octroi.
I would like to know how to fill/claim Mumbai octroi in Trans1.
Also would like to know do we have to fill 7a, 7b, 7c, and 7d. We have all invoices and octroi receipts with us.
Rega

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Deemed export whether only inter state transaction?
Query (Issue) Started By: – Yatin Bhopi Dated:- 31-10-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Sir,
Recently notifications issued regarding deemed exports(Noti. 47/48/49).
1. please let me know whether all supplies under deemed export(within same state also) will be considered as a inter state supplies like export and SEZ? or CGST+SGST will be charged in case of intra-state supplies.
2. Further also confirm that there is no provision of suppling goods to EOU\advance authorisation scheme without payment of taxes and only refund can be claim either by supplier of recipient.
Reply By SHIVKUMAR SHARMA:
The Reply:
1. Yes
2..GST Law

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I support the views of Sh.Shiv Kumar Sharma, an expert.
Reply By Yatin Bhopi:
The Reply:
I am struggling to see the clear mentioning of type of supply as a inter state supply in case of deemed export.
Will you please share relevent section\rules.
Thanks
Reply By Yatin Bhopi:
The Reply:
Dear experts
We have deemed export customers in state and out of states. Please share related text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of deemed export.
Reply By Ramaswamy S:
The Reply:
Intra state supplies to EOU attract CGST+SGST.
Inter State supplies to EOU attract IGST.
The recipient EOU can either avail ITC or claim refund of IGST or CGST+SGST. Alternatively, recipient EOU can give a declaration as p

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Refund of unutilised input tax credit
Query (Issue) Started By: – Yatin Bhopi Dated:- 31-10-2017 Last Reply Date:- 15-11-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear expert
We are procuring goods locally on the payment of SGST+CGST and supplying goods to SEZ without payment of taxes under LUT. Now we are not able to utilise ITC paid on purchses since there is no other taxable supply.
Please let me know whether is there any provision of claiming refund claim of unutilised ITC.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view, no refund is possible.
Reply By Yatin Bhopi:
The Reply:
is there any way to overcome this situation.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Section 16 (1) (b) of

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efund of such tax paid on goods or services or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.
Reply By Yatin Bhopi:
The Reply:
Thanks a lot Sir
Reply By Ramaswamy S:
The Reply:
Supplies to SEZ is a physical export. Since all the supplies are only to SEZ, suggest to pay the IGST on the goods supplied to SEZ instead of LUT. Refund of the IGST paid is allowed and is easier relatively compared to the refund of unutilised ITC.
Regards
S.Ramaswamy
Reply By Yatin Bhopi:
The Reply:
Dear Sir
Since CGST+SGST credit is accumulated, we can not able to utilise it to pay IGST.
In this situation as mentioned by Mr. Rajagopalan Ranganathan Sir only option ava

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Refund of IGST paid on export of good under Rule 96 of CGST Rules
Public Notice No. 127/2017 Dated:- 31-10-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL),
INLAND CONTAINER DEPOT, MULUND (EAST), MUMBAI – 400081.
F. No. S/6-B-MlSC-152/2017-18
Date: 31.10.2017
Public Notice No. 127/2017
Sub: Refund of IGST paid on export of good under Rule 96 of CGST Rules-reg.
Kind attention of the Exporters, Custom House Brokers, all Shipping Lines , CONCOR and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules.
2. It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an application / claim for refund of the Integrated Goods and Services Tax (IGST) paid on the goods exported out of India once Export General Manifest (EGM) and valid return in GSTR-3 has been filed. The Customs System will process the claim /Application f

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Supplies in Table 6A of GSTR-I
Table 6A of Form GSTR-I refers to the details of Zero Rated Supplies and same are matched electronically with the corresponding details available in the Customs System as per details provided in the Shipping Bills. To ensure smooth disbursal of IGST Refund, the Exporters, are, therefore advised to file their GSTR-I very carefully in a way that all relevant details match in the System. For Convenience, the details available in the Customs System are made available for viewing in their ICEGATE login.
5.1 It is hereby requested that Exporters who have not filed their GSTR-I for the month of July 2017 may do so immediately to avoid IGST Refund issues.
5.2 At present, facility of filing GSTR-I for the month of August 2017 and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN Web Portal. Here, Exporters are advised to subm

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tration particulars, the Exporters, however, are advised to either change the Bank Account declared to Customs to align it with their GST registration particulars or add the Account declared with Customs in their GST registration details.
7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and validated by PFMS. The status of validation of Bank Account with PFMS is available in ICES. Hence, Exporters are advised that if their account has not been validated by PFMS, they must get their details corrected in the Customs System so that their Bank Account gets validated by PFMS. Further, Exporters are also advised not to change their Bank Account details frequently to avoid delay in Refund payment.
8. It may be noted that to ensure smooth generation of payment scroll of eligible IGST Refunds, Asstt. Commissioner of Customs, Docks Examination, Export, ICD Mulund, Mumbai has been designated in this Commis

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Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner.
15945/CT/POL/56/3/2017-Policy-CCT-Part (2) Dated:- 31-10-2017 Orissa SGST
GST – States
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. POL-56/3/2017-Policy-CCT-Part (2) 15945/CT.,
Dated 31/10/2017
To
The Joint Commissioners in charge of Territorial/ Enforcement Range
Deputy Commissioners/Asst. Commissioners in charge of Circles
Deputy Commissions in charge of Vigilance Division
Asst Commissioners/CTO in charge of Investigation Units
Sub: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg
Madam/Sir,
In pursuance of clause (91) of section 2 of the Odisha G

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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.
04/2017-Puducherry GST Dated:- 31-10-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, the 31st October 2017.
ORDER
No. 04/2017-Puducherry GST
Subject : Extension of time-limit for intimation of details of stock held on the date preceding

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The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2017.
G.O. Ms. No. 51/CT/2017-18 Dated:- 31-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 51/CT/2017-18,
Puducherry, dated 31st October 2017)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into

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–
“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:-
“Provided that where the date for furnishing the det

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The Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017.
119/ST-2 Dated:- 31-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 31st October, 2017
No. 119/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 24, in sub-rule (4), for the words, fi

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d, 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 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.”.
5. In the said rules, in rule 96A, in sub-rule (2),-
(i) for the sign “.” existing a

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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
05/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 05/2017-GST
No.GSL/RULE-24(2)/B-7
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which t

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Extension of time limit for submitting application in FORM GST REG-26
06/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 06/2017-GST
No.GSL/RULE-24(2)/B-8
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Gujarat Goods and Services Tax Rules, 2017 read with

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017.
07/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 07/2017-GST
No.GSL/RULE-117/B-9
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017
08/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 08/2017-GST
No.GSL/RULE-120A/B-10
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017

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Extends the time limit for making the declaration in FORM GST ITC-04.
CCT/26-2/2017-18/19 Dated:- 31-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
No. CCT/26-2/2017-18/19
In pursuance of Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and sub-rule (3) of Rule 45 of the Goa Goods and Services Tax Rules, 2017, read with Notification No. 53/2017-Ce

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To waive the late fee for late filing of FORM GSTR-3B, for the month of July 2017
G. O. (P) No. 131/2017/TAXES Dated:- 31-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G. O. (P) No. 131/2017/TAXES
Dated, Thiruvananthapuram, 31st October, 2017
S. R. O. No. 671/2017.-In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B appended to the Kerala Goods and Services Tax Rules, 2017, for the mont

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Implementation of Section 151 of APGST Act, 2017- Authorizing officers to obtain certain data/information – Reg.
CCTS Ref. No. CCW/GST/74/2015 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
CCT'S Ref. No. CCW/GST/74/2015 Dated: 31-10-2017
The attention of all the Joint Commissioners (ST) in the state of Andhra Pradesh is invited to the subject cited.
it is hereby notified, in accordance with Section .151 of A.P Goods & Services Act,' 2017, officers in the cadre of Joint C

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The Andhra Pradesh Goods and Services Tax Rules, 2017-Amendments to certain rules
G.O.MS.No. 484 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 484 Dated: 31-10-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby make the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017.
These amendments shall be deemed to have come into force with effect on and from the

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Ninth amendment to APGST Rules
G.O.MS.No. 488 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 488 Dated: 31-10-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.
They shall be deemed to have come into force with effect on and from 13th October, 2017.
AMENDMENTS
In the said Rules,-
(i) in rule 3

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d 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” the words “consolidated tax invoice” shall be substituted;

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etter “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
2
3
4
5
6
7
8
4A.Suppies made to SEZ unit or SEZ

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Seeks to further extend the due dates for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 till 30th day of November, 2017 and 11th day of December, 2017 respectively
17–C.T./GST- 54/2017 – State Tax Dated:- 31-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 17-C.T./GST
Dated: 3

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Seeks to extend the due date for submission of details in FORM GST-ITC-04 till the 30th day of November, 2017
16–C.T./GST- 53/2017 – State Tax Dated:- 31-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 16-C.T./GST
Dated: 31/10/2017
Notification No. 53/2017 – State Tax
In pursuance of sectio

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Seeks to extend the due date for submission of details in FORM GST-ITC-01 till the 30th day of November, 2017
15–C.T./GST- 52/2017 – State Tax Dated:- 31-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 15-C.T./GST
Dated: 31/10/2017
Notification No. 52/2017 – State Tax
In pursuance of section

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