Goods and Services Tax

GST – States – KA.NI.-2-1414/XI-9(15)/17 – Dated:- 27-9-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION No.-KA.NI.-2-1414/XI-9(15)/17-U.P.GST Act-I-2017-Order-(48)-2017 Lucknow : Dated : September 27, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. I of 2017) (hereinafter in this notification referred to as the "said Act") read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council, is pleased to specify the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le supplies of handicraft goods and are availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156 (A), dated the 14th September, 2017. Explanation – For the purposes of this notification, the expression "handicraft goods1' means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table SI No. Products HSN Code (1) (2) (3) 1. Leather articles (including ba

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Manipur Goods and Services Tax (Fifth Amendment) Rules. – GST – States – 5/10/2017-FD(TAX) – Dated:- 27-9-2017 Notification – Circular

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/478 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/478 NOTIFICATION Dated: 27th September, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/475 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN[REV-3/GST/1/08 (Pt-1)/475 NOTIFICATION Dated: 27th September, 2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Gover

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/480 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/480 NOTIFICATION Dated: 27th September, 2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) N dated the 30th June

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/476 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/476 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) E , dated the 30th June, 2017, namely: In the said notification,- (A) in the Schedule,- (i) against serial number 27, in column (3), for the words other than put up in unit containers and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is avail

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE 1] , shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE 1] , shall be substituted; (v) against serial number 108, in column (3), for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

titutions/outlets ; (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3), the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE Il , shall be substituted; (xii) in S. No. 144, for the entry in column (3), the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the following shall be substituted, namely: – (ii)(a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the pu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. MagadiVeena 18. Hansaveena 19. Mohan Veena 20. NakulaVeena 21. Nanduni 22. RudraVeena 23. SaraswatiVeena 24. VichitraVeena 25. Yazh 26. RanjanVeena 27. TriveniVeena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to table 90. Panchamukhavadyam 91. Pung 92. Shuddhamadalam or Maddalam 93. Tabala/tabl/chameli – goblet drum 94. Tabla 95. Tablatarang – set of tablas 96. Tamte 97. ThanthiPanai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayanithappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Paraithappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 120. Urumee 121. JaltarangChimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghung

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) D dated the 30th June, 2017, namely: In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoopbatti,dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, ouches, w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads or Hawan samagri (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli/dosa batter , shall be substituted; (iv) in S. No. 46, in column (3), for the words ready for consumption form , the words and brack

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3), for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3), the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall] , shall be substituted; (xiii)) after S. No. 171 and the entries relating there

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece ; (xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 231A 9601 Worked ivory, bone, t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , shall be substituted; (xii) after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 449A 9613 Kitchen gas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S.No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedule-VI- 0.125%,- in S. No. 1, for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification. 2. In the Nagaland Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

thin the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of Nagaland: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ere goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another 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 Government of Nagaland, Finance Department (Revenue Branch), Notification F.NO.FlN/REV-3/GST/1/08 (Pt-1) dated 15.09.2017. 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 2222/ST-II – Dated:- 27-9-2017 – ORDER Subject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017. In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entries in column (2) of the Schedule below and described in the corresponding entries at column (3) of the said Schedule to the Proper Officers specified in the corresponding entries in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against. SCHEDULE Sl.No Section Functions Assigned Designation of Proper Officer (1) (2) (3) (4) 1. 10 To determin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 6. 29(1) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 7. 29(2) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 8. 30(1) To revoke a cancelled registration certificate Deputy Excise & Taxation Commissioner of State Tax 9. 30(2) To revoke a cancelled registration certificate or to reject an application for revocation. Deputy Excise & Taxation Commissioner of State Tax, 10. 35(6) To determine the amount of tax payable on the goods or services or both that were not accounted for. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 11. 54(4) To verify the amount clai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rder passed under sub-section (5) of section 54. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 17. 60(1) Provisional assessment on application Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 18. 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 19. 60(3) To pass final assessment order to finalize a provisional assessment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 20. 61 Scrutiny of returns. Deputy Excise & Taxation Commissioner of Sta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mmissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 29. 66(6) To initiate action under section 73 or 74 Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax 30. 67(1) Authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Joint Excise & Taxation Commissioner 31. 67(2) Authorization for search, seizure and confiscation. Joint Excise & Taxation Commissioner 32. 67(2) first proviso To serve order not to remove the goods Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 33. 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudiciall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 37. 67(11) Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 38. 68(3) To intercept any conveyance to inspect documents, devices and goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 39. 70(1) Power to summon persons Joint Excise & Taxation Commissioner, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 40. 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise & Taxat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

; Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 45. 73(6) On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 46. 73(7) To issue the notice as provided for in sub-section (1) Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 47. 73(9) To determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher and issue an order. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 48. 73(10) To issue the order under s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 52. 74(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 53. 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 54. 74(7) To issue the notice as provided for in sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 55. 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

To modify the amount of interest and penalty as per the order of appellate authority. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 61. 76(2) Functions to be performed by the proper officer where tax collected has not been paid to Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 62. 76(3) To determine the amount due from person Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 63. 76(6) To issue an order within one year from the date of issue of the notice Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 64. 76(8) To set out the relevant facts and the basis of his

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te Tax 68. 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 69. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 70. 126 General provision to penalty and consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 71. 127 To issue an order levying penalty under this section. Deputy Excise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 76. 130(2) To give an option to pay fine Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 77. 130(4) To give an opportunity of being heard Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 78. 130(6) Confiscation of goods and conveyances and requisition for Police assistance. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 79. 130(7) To dispose of confiscated goods conveyances and deposit the sale proceeds with the Government. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 80. 142(1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 93/ST-2 – Dated:- 27-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th September, 2017 No: 93/ST-2.-In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 48/ST-2, dated the 30th June, 2017, namely:-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 2/1/2017 – Dated:- 27-9-2017 – Circular No. 2/1/2017-IGST F. No. 354/173/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 27th September 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding. Request has been received regarding taxability of satellite launch services provided to both international and domestic customers by ANTRIX Corporation Limited which is a wholly owned Government of India Company under the adm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ons for a supply of service to be considered as export of service is that the place of supply of service is outside India. b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside India, the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. However, where location of supplier and recipient of services is in India, then the place of supply is governed by section 12 (8) of the IGST Act, which stipulates that place of supply will be the location of the recipient of services provided he is registered; if not registered, then the place of supply will be the place where goods are

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, waives the late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July 2017 by the due date. – GST – States – 28/2017–State Tax – Dated:- 27-9-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 28/2017-State Tax Delhi, the 27th September, 2017 No. F. 3(28)/Fin(Rev-I)/2017-18/DS-VI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 06/2017-GST – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-ORD/8/17 Dated, Dimapur the 27th September, 2017 Order No. 06/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 Of the Nagal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 26-9-2017 Last Replied Date:- 28-9-2017 – A person is a registered dealer in the Utter Pradesh and do not opt composition. It wants to take part in an exhibition, being organised in Rajasthan. It takes registration as casual dealer in Rajasthan and deposit estimated tax accordingly. It transfer is goods from U P to Rajasthan through Tax Invoice and charge IGST. It sale its goods at exhibition by charging Rajasthan SGST and CGST.My queries as under: Whether point no. 4 above is correct? Whether IGST paid as per point no. 4 above is adjustable against SGST and CGST of Point no. 5 above? Whether estimated tax liability as per point no. 3 above will be calculated after adjustin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Levy of GST – Reverse Charge on Legal Services – Services provided by an individual advocate including a senior advocate or firm of advocates – Corrigendum notifications issued – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Dated:- 26-9-2017 – Reverse Charge on Legal Services Central Government corrects the following three notifications by issuing corrigendum notifications dated 25-9-2017 with respect to reverse charge on legal services. Notification No. 10/2017 IGST – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Notification No. 13/2017 CGST – Dated: 28-6-2017 – Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act Notification No. 13/2017 UTGST – Dated: 28-6-2017 – Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act Entry no. 3 of IGST and entry no. 2 o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ce in any branch of law, in any manner and includes representational services before any court, tribunal or authority. . It appears that government has made an attempt to resolve the issues raised before the High Courts. But it is to be seen to what extent the aforestated corrected notifications by way of corrigendum notifications would address the following issue raised in the writ petition before the Delhi High Court [2017 (7) TMI 542 – DELHI HIGH COURT] One of the central issues that requires to be addressed is whether the impugned Notification No.13/2017 dated 28th and 30th June, 2016 cover all legal services not restricted to representational services rendered by legal practitioners. The ancillary question is whether there is any requi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – UmeshC Pandey – Dated:- 26-9-2017 Last Replied Date:- 26-9-2017 – Dear Sir, We are merchant trader and now we are issuing export invoice of sale amount (not mentioned IGST). Now we have't any Bond and we had already export 3-4 times after July, 2017. Can you suggest me for :- 1- If we have to show IGST Value on Export invoice so how can show IGST Value on Export Invoice becuase we are invoicing in USD (Example Sale Amount USD 50,000/- and GST @ 12% so can we show GST USD 6,000/- ?) 2- Which in head we will show export value in GSTR-3B (In GST @ 0% – ?, in GST Nil/Exempt – ? or Taxable Value -?) 3- If we are showing IGST Value in export invoice then can we adjust export IGST with ITC which received

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Chapter 9996 – Goods and Services Tax – Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. ************** Notes: As inserted vide notification no. 25/2017 IT

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – [***] ************** Notes: Omitted vide notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. ************** Notes: As inserted vide notification no. 21/2017 IT(R) dated 22-8-2017 – Goods and Services Tax – Schedul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Conditions Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 ************** Notes: As inserted vide notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. ************** Notes: As Substituted vide notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – kamdev senapati – Dated:- 26-9-2017 Last Replied Date:- 30-9-2017 – Dear experts,Registration has been taken under Composition Scheme which is not suitable for business now.Now we want to opt out from Composition scheme to Regular but the same has not available on portal.Can the same Registration be surrender and apply New Registration for Regular scheme as the business is going to halt….Please suggest… – Reply By KASTURI SETHI – The Reply = As per law

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

69 – Goods and Services Tax – Idols made of clay ************* Notes: As inserted vide notification no. 28/2017 dated 22-9-2017 – Goods and Services Tax – Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

50 to 55 – Goods and Services Tax – Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ************* Notes:

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2306 – Goods and Services Tax – Cotton seed oil cake ************* Notes: As inserted vide notification no. 28/2017 dated 22-9-2017 Renumbered from 102A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =