Goods and Services Tax

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.
CCT/26-2/2017-18/7 Dated:- 30-10-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Order
No. CCT/26-2/2017-18/7
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 th

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Extension of time limit for submitting application in FORM GST REG-26.
CCT/26-2/2017-18/6 Dated:- 30-10-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Order
No. CCT/26-2/2017-18/6
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 Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa

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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.
CCT/26-2/2017-18/5 Dated:- 30-10-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Order
No. CCT/26-2/2017-18/5
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for compos

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017.
12/2017-GST Dated:- 30-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BIIAWAN, DISPUR, GUWAHATI-6
ORDER No.12/2017-GST
Dated Dispur, the 30th October, 2017.
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Rules, 2017.
11/2017-GST Dated:- 30-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No.11/2017-GST
Dated Dispur, the 30th October, 2017.
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Ru

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Extension of time limit for submitting application in FORM GST REG-26
10/2017-GST Dated:- 30-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX; ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No. 10/2017-GST
Dated Dispur, the 30th October, 2017.
Subject: Extension of time limit for submitting application in FORM GST REG-26
No. CT/GST-12/2017/41.- In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Assam Goods and

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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.
09/2017-GST Dated:- 30-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No. 09/2017-GST
Dated Dispur, the 30th October, 2017.
Subject: Extension of time limit for intimation of details of stock held on the date preceding the dat

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Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017
S.O. 257 Dated:- 30-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 30th October 2017
S.O. 257, dated 30th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force with effect from 28th October, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017-
(i) in rule 24, in sub-rule (4), for the

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rs conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplie

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WBGST Rules (Eleventh) Amendment
1908-F.T.- 51/2017-State Tax Dated:- 30-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 1908-F.T.
Dated, Howrah, the 30th day of October, 2017
No. 51/2017-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 28th

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, namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.";
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
"Provided that where the dat

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Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017
851/2017/9(120)/XXVII(8)/2017 Dated:- 30-10-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 851/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 30/10/2017
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, Namely: –
The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017
1. Short title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendme

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al either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the 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. Amendment in Rule 120
After rule 120 of the “Principal Rules”, the following rule shall be inserted, namely: –
“120A. Every registered person who has submitte

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mely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the 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 pruposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Uttarakhand, Finance Section 8, Notification No. 801 Dated 12 October, 2017.”;
6. A

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Extension of due date for the month of july-2017 for submission of GSTR-2 and GSTR-3 upto 30.11.2017 and 11.12.2017, respectively.
54/2017-State Tax Dated:- 30-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 30th October 2017
NOTIFICATION
Notification No. 54/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLII of 2017), the Commissioner of State Tax, Maharashtra State hereby makes the following amendment

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Amendment of Notification No. (1-I/2017) No. KGST.CR.01/17-18 dated 11/09/2017 so as to extend the time limit for filing of GSTR-2 and GSTR-3 for the month of July 2017.
01-V/2017 Dated:- 30-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
THERIGE KARYALAYA, GANDHINAGAR, BENGALURU
NOTIFICATION (01-V/2017)
NO. KGST.CR.01/17-18, DATED: 30.10.2017
In exercise of the powers conferred by

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Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
54/2017 Dated:- 30-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 54 /2017 – Central Tax
New Delhi, the 30th October, 2017
G.S.R. 1352 (E). In exercise of the powers conferred by the first proviso to sub-s

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Composite scheme
Query (Issue) Started By: – Anujit Bhowmik Dated:- 28-10-2017 Last Reply Date:- 7-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Is there a composite scheme for service sector, we are into ship repairs and compete with ship repairers from Singapore, due to high 18% tax we fail to get repair jobs to INDIA from the South East.
Reply By KASTURI SETHI:
The Reply:
Only restaurant service is under composition scheme. However, Govt. is planning to bring more services under Composition Scheme.Notification can be issued at any time as it was decided by the GST Council in the last meeting.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Sethi.
Reply By Anujit Bhowmik:
The Reply:
Than

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Apparel exporters flag post-GST issues before Par panel
GST
Dated:- 28-10-2017

New Delhi, Oct 28 (PTI) Apparel exporters have brought up the problems faced by them post GST before a parliamentary panel, signalling the "strong likelihood" of a decline in garment shipments from India and possibility of job losses.
The Apparel Export Promotion Council (AEPC) made a presentation to the Parliamentary Standing Committee (Rajya Sabha) on Commerce chaired by Naresh Gujral earlier this week.
The body pressed for early consideration of tax refunds blocked on the purchase of ginned cotton (agricultural inputs such as agricultural machinery, seeds, fertilisers, power, diesel and the like) and miscellaneous central or state lev

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protect the interest of exporters.
"The positive impact of GST is yet to be felt by garment industry where input costs have not come down. Overall effect of GST on apparel exporters, especially small and medium exporters, is burdensome and stressful due to substantial increase of working capital and higher transaction cost," AEPC Chairman Ashok Rajani said. "It has not only impacted the production of apparel adversely, but has also led to pressure on margins for exporters due to lowering of drawback rates."
The council, according to him, has informed the parliamentary panel that under the prevailing circumstances, there is a strong likelihood of exports from India dipping in the near future, as the global garment indu

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GST – Frequently Asked Question
GST
Dated:- 28-10-2017

Q. If reverse charge is suspended till 31.03.2018, will GTAs have to pay tax under forward charge from now on?
Ans. No, reverse charge is being suspended only for purchases made by registered persons from unregistered persons. Reverse charge liability as notified under section 9(3) of the CGST Act, 2017, will continue to be applicable.
Q. Is it correct that one does not need to pay GST on the advance amount received for any supply?
Ans. No, the correct position is that the liability to pay GST on supply of goods shall not arise at the time of receipt of advance. GST shall have to be paid when the supply of goods is made. Please note that this is only applicable for a

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GST – Frequently Asked Question
GST
Dated:- 28-10-2017

Q. Can an e-commerce operator start deducting TCS from payments made to suppliers?
Ans. No, the operationalization of TCS registration and collection under GST has been put on hold till 01.04.2018.
Q. When is the nation-wide e-way bill system going to be introduced?
Ans. The e-way bill system shall start to be introduced in a staggered manner from 01 01.2018. It would be launched nationwide from 01.04.2018
Q. Till the ti

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Rate of Tax for Hiring of machinery
Query (Issue) Started By: – T.K. CHANDRASEKARAN Dated:- 28-10-2017 Last Reply Date:- 29-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
What will be the Rate of Tax under GST for Hiring of Machinery & Equipment without transfer of active possession (not lease) ? Renting of machinery where ever the active possession passed on from the person hiring to the person using the machinery on hire will be a LEASE transaction. So, in this case, it is

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Service Supply to Nepal & Bhutan Exempt from IGST if Paid in INR Under New Rule.
Notifications
GST
Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against

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GST on Unstitched Salwar Suits: Cutting and Packing Fabrics Remain at 5% Rate Under Fabric Heading.
Circulars
GST
GST on Unstitched Salwar Suits – Mere cutting and packing of fabrics into pie

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Applicability of GST Compensation Cess on Penultimate Export Sales/ Procurement from Unregistered Dealers
By: – Ramnarayan Balakrishnan
Goods and Services Tax – GST
Dated:- 28-10-2017

Vide my article dated 14 September 2017 published by Tax Management India, I had highlighted the problems from the legal and systems perspectives owing to delay in issue of SGST Notifications by the States. The problems I had highlighted in the above article remain unresolved to this date.
Pending the above, there are two new developments which seem to have thrown up a new issue, which I have discussed below:
1. Reduced Rate of GST on penultimate export sale
In what seems to be an effort to avoid blockage of cash flow to merchant exporters,

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the Central Government
SGST @ 0.05%
0.05
Subject to equivalent notifications to be issued by the State Government
GST Compensation Cess (assuming that the car sold has engine capacity > 1500 cc)
20.00
GST Compensation Cess has not been notified as exempt (or rate reduced) by the Central Government, hence, it would continue to apply on penultimate export sale also.
Total GST
20.10
Even though the government has accorded a great benefit for merchant exporters, they would be able to enjoy that benefit only if,
* The corresponding SGST notifications are issued immediately by the respective
State Governments; and
* The Central Government clarifies on the applicability of GST Compensation Cess on sales preceding an export sale.
2

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 08/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 08/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 unde

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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
Order No.07/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No.07/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under

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Extension of time limit for submitting application in FORM GST REG-26
Order No. 06/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 06/2017-GST
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

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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
Order No. 05/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 05/2017-GST
Subject: Extension of time limit for intimation of detai

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