Goods and Services Tax

Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 26-9-2017 Last Replied Date:- 20-8-2018 – Will GST be charged on actual tariff or declared tariff for accommodation services? Ans. Declared or published tariff is relevant only for determination of the tax rate slab. GST will be payable on the actual amount charged (transaction value). What will be GST rate if cost goes up (more than declared tariff) owing to additional bed? Ans. GST rate would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged from the customer. For example, if the declared tariff is ₹ 7000 per unit per day but the amount charged from the customer on account of extra bed is ₹ 8000, GST shall be charged at 18% on ₹ 8000. Where will the declared tariff be published? Ans. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the rec

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ntry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified. Ans. Relevant part of entry 34 of the said CGST notification reads as under: Heading 9996 (Recreational, cultural and sporting services) – … (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merrygo rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. – 14% (iv)… (v) Gambling. – 14 % As is evident from the notification, entry to casinos and gambling are two different services, and GST is le

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entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of Notification No. 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not? Ans. Price/ declared tariff does not include taxes. Whether rent on rooms provided to inpatients is exempted? If liable to tax, please mention the entry of CGST Notification 11/2017-CT(Rate)? Ans. Room rent in hospitals is exempt. What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer for the purpose of composition levy? Ans. Any service by way of serving of food or drinks including by a bakery qualifies under section 10 (1) (b) of CGST Act and hence GST rate of composition levy for the same would be 5%. Whether home stays providing accommodation through an Electronic Commerce Operator (ECO), below threshold limit are exempt from taking registration? Ans. Notification No. 17/2017-Central Tax (Rate), has been issued ma

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plicable 1. Less than ₹ 1000 Nil 2. ₹ 1000 and above but less than ₹ 2500 12 % 3. ₹ 2500 and above but less than ₹ 7500 18 % 4. More than ₹ 7500 28 % How will the rates be affected if a Hotel/ Club etc. provides discount on the declared tariff(s)? Ans. The GST rates applicable on all accommodation establishments (hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes) depends on the declared tariff per unit per day by the respective establishment. If a discount is provided, then the slab of GST rate applicable (as per table above) will remain the same, however, the rate would be charged on the actual tariff charged. E.g. If a room costs ₹ 10,000/- per day and 40% discount is available on the same, then GST rate of 28% (for tariff of ₹ 7500/- and above) will be applicable on ₹ 6000/- i.e. on the actual tariff charged. Therefore, the actual billing amount will be ₹ 6000/

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is the present system different from GST? Ans. It is an indisputable truth that the introduction of GST will affect the F&B and the Restaurant and Hospitality industry in a considerable manner, and will bring about wide changes in the present system that prevails in the industry. Under the present system, if the total restaurant bill is ₹ 100, then the service tax is charged at the rate of 15%, only on 40% of the total bill amount. This means the effective rate of service tax is 6%. Other than this, VAT is applicable on 60% of the bill amount. After the GST comes into the picture, the entire amount shall be liable for GST. The GST rules require that there will be two different types of GST levied on each transaction – State GST and Central GST. The rates of these two taxes are finalized by the Central Government. But remember that both of these taxes will be applicable on the entire bill amount. The new GST regime promises the following- Elimination of Tax Cascading Uniform l

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18% tax. Also, five-star restaurants will be charged a luxury tax of 18 percent. Hotels, lodges with tariffs less than ₹ 1,000 will be taxed at 0%. Hotel lodges with tariffs between ₹ 1,000- ₹ 2,500 will be charged 12% tax Hotel lodges with tariffs between ₹ 2,500- ₹ 7,500 will be charged 18% tax. Hotel lodges with tariffs more than ₹ 7,500 will be charged 28% tax. What is Input Tax Credit? Ans. For taxes to be paid at the previous stage of the supply chain, Input Tax Credit is granted. This is done to ensure that the tax is levied only on the amount of value addition at each stage of the supply chain. For instance, a restaurant owner would get credits for the taxes paid on the raw materials purchased while computing the final indirect tax liability on the items that are collected from the consumers. If your restaurant business has annual sales above ₹ 20 lakh, then you are liable to pay the GST. How would my restaurant benefit from the GST? A

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heer in the GST regime. Under the earlier tax regime, restaurant business owners did not get any option to adjust the output service tax liability with the credit of input VAT on goods consumed. However, under the new regime both these taxes will get subsumed into GST and thus irrespective of goods and services, the credit of input will be available for adjustment against the output liability. This will further optimize the working capital of these restaurants and in turn, consumers can expect a more superior quality of food and services. Raw materials can be procured at subsidized rates from agriculturalists and farmers at a single stroke instead of owners having to negotiate taxes shall remain uniform throughout states thus making the competition even. The overall cost of procuring goods will thus decrease substantially, making the restaurant business a viable and easily manageable venture again. How would GST impact the restaurants selling alcoholic beverages? Ans. Alcohol comes und

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d to pay any tax? Ans. In accordance with the provisions of section 25(4) of the CGST Act, 2017, branches in different States are considered as distinct persons. Further, as per Schedule I, this constitutes supply made in the course or furtherance of business between distinct persons even if made without consideration. As it is an inter-State supply, the registered person is required to pay IGST. A registered person is supplying manufactured food products to another person. Transportation charges are required to be paid by the supplier but are actually paid by the recipient. Whether this transportation charges would be added in the supply value? Ans. If the supplier is liable to pay any amount in relation to a supply, such amount would be a part of transaction value, even if the same has been paid by the recipient. In this case, the transportation charges shall be added to the value of supply. What will be the rate of tax on cold drinks (non- alcoholic beverages) and ice cream when ser

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unts within thirty days of the appointed day. Is Atta / Maida/ Besan supplied in bulk liable to tax under GST? Ans. Outward supply of these goods if affected without registered brand name is exempt under GST. However, if the outward supply is made under a registered brand name and put up in unit container then it would be liable to tax @ 5%. Case Study: Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Cater pillar wants to know,- Whether they will charge GST @ 12% on supplies made from ground floor or 18%? Ans. Tax will have to be charged @ 18% irrespective of from where the supply is made, first floor or second floor. If any part of the establishment has a facility of air conditioning then the rate will be 18% for all supplies from the restaurant. Whether they can raise one tax invoice for

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edit was available on the date of purchase. Section 140(1) of the SGST Act, 2017 allows them to carry forward the credit on account of VAT. Whether they can opt for composition (last year their turnover was more than rupees one Crore)? Ans. No. they are not eligible for composition levy as they are also supplying liquor. Can they issue separate series of tax invoices for their supplies from first floor, ground floor and takeaway counter? Ans. In accordance with the provisions of Rule 46(b) of the CGST Rules, 2017 the tax invoice need to be serially numbered not exceeding sixteen characters, in one or multiple series. As such, they can issue different series of tax invoices as stated but it must conform to the requirements as given in the said rule. Is there any provision for tax to be paid under reverse charge incase where electronic commerce operator is involved? Ans. Yes, there are provisions and the same are contained in all the laws for GST (be it Central GST, Integrated GST and UT

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operator under the reverse charge? Ans. For cab services, the GST rate is 5%/12% whereas for travel booking operators it would depend upon the service that you have consumed. (Different for airlines, budget hotels, luxury hotels etc) Is the tax is payable under reverse charge in all the scenarios for the cab service? Ans. No, the following has to be kept in mind:- The services are though electronic commerce operator. (Since the reverse charge is to be paid by the electronic commerce operator) The services relate to the transport of passenger and not goods. I booked a room via an Online Travel Agent (say MakeMyTrip) for Taj Hotels, Delhi GST is charged by Taj Hotels on all the bills but it was supposed to be paid on reverse charge by make my trip isn t it? Ans. No, the tax would be paid by MakeMyTrip under reverse charge only when the service provider (Taj Hotels) is not registered under the Act. Since in this case the service provider (Taj Hotels) is already registered accordingly, the

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000/- or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are INR 10,000/- or more per day; (iii) renting of shops or other spaces for business or commerce where charges are INR 10,000/-or more per month. 15. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or equivalent. Whether GST is payable under reverse charge mechanism in respect to procurements from the unregistered suppliers? Ans. As per section 9(4) of the CGST Act, 2017, a registered recipient is liable to pay GST in respect to supplies received from the unregistered suppliers. However, the Central Government vide Notification No.08/2017-Central Tax (Rate) dated 28.06.2017 (on the similar lines, State Government has also issued Notification) has exempted the value of supply upto ₹ 5,000/- per day per registrati

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per unit per day but the amount charged from the customer on account of extra bed is ₹ 8000, GST shall be charged at 18% on ₹ 8000. Query : What amount we have to show on GST Return ? And if we will show full amount means ₹ 8,000.00 and GST Charge @ 18% then We have to create 1 Invoice of whole amount ? Also some few question :- 1- In accodomation services on Intra state but client come from different different states then we have to charges CGST & SGST or IGST ? 2- Because our service is to Un-Registered (Customer) so will we file B2C (other) Column in GSTR-1? 3- According GSTR-1 we have to file return on B2C (other) Column but in that not no option for mention invoice number then can we fill total month invoice value ? 4- Breakfast include on our room tariff but we are issuing total 1 Invoice to customer of total room tariff and not mentioned breakfast amount seperately and breakfast expenses we are showing in our books of account so can we do it ? Please quote

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Goods and Services Tax – GST – By: – Ankush Sachdeva – Dated:- 26-9-2017 – India s exports sprouted at its swift pace in these recent years by 4.6% to $ 284.55 billion during the financial year 2016-17, regardless of the demonetisation ferry that actually decelerate domestic economic activity since November. In March, exports had risen to a hoop from 26.6% to $28.23 billion after clocking a 16.5% jump in February, government surveys also showed that shipment of petroleum products jumped by 70% while engineering goods were up by 48%. India s rank is 19th out of 30 top exporters worldwide shows the predominance of our export industry. That is why the impact of GST on Export industry is very noteworthy. What is GST In simple words, we can say that GST is a tax that is levied on the consumption that is enforced on manufacture sale and consumption of goods & services at a national level. This kind of tax will remain same for all indirect tax levied by state and central government. It i

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numerous taxes under the current system of tax. The prerequisite of input tax credit will be accessible to exporters even in the case of state taxes (SGST), which is basically not available to the exporters under the previous tax regime. In other words, one can say that, an input tax credit explicit that while paying tax on the output, one can accentuate the tax that has already been paid on inputs. Accordingly, one does not pay the same tax twice and alternative he can pay only the amount of tax on the value addition done. This consideration by the government will bring down the costs of inputs and the amount of taxes paid by the exporters. Ultimately this will reduce costs and act as an incentive for the exporters. Spectacular benefits to the exporters: One of the major benefit to the exporters is that by the incorporation of Central and State taxes in GST with intact set-off on input goods and services and curtailing out of Central Sales Tax (CST) will diminish the cost of locally

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d to increased benefits to the exporters. Looking Towards the duty drawback scheme As far as the duty drawback scheme is concerned, the major advantage of this scheme is that the exporters can easily get the refund of the customs and excise duties that are paid on the imported items. The GST legislation has specified the limitation on some of the imported items. So, inference can be drawn that you will get refund of the taxes paid on both imported as well as domestic inputs. This will ultimately benefit the small exporters who are placed in the remote areas where availability of raw material become a headache for these traders. Zero GST rate on exports This factor will impact the industry in a constructive mode. The complaints of exporters have been meticulously handled, and the aggregate impact of these measures is going to fabricate Indian exports more competitive in the international markets, and give a jostle to the export business in India. IMPACT ON IMPORTS after introduction of

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able after complying with rules under the Indian law. Number of forms to present to get excise tax and sales or VAT refunded There are four different kinds of forms that are required to be submitted for the refund of the excise and sales tax and they are: – C-Form F-Form H-Form ARE 1- Form Forms required under GST regime of tax for the refund on exports ARE 1- Form is a form that is submitted to the concerned department for the refund of imports but not it has been removed after the introduction of GST except in cases of commodities to which provisions of Central Excise Act would continue to be applicable. As discussed earlier that after implementation of GST regime exports would be reckoned at zero-rated supply. Any person asking for the GST refund on exports have the following options namely: (a) Any person can provide goods or services under any Undertaking or bond with such conditions as may be prescribed in the legislation, without payment of integrated tax and can hold refund of

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 26-9-2017 – Introduction: This article discusses in detail about interest payable on late payment of tax liability under GST. Every person who is liable to pay tax under GST fails to pay the tax or any part thereof to the Government within the due date then he shall pay on his own, interest at 18% or 24% P.A. on outstanding tax liability. Further, the interest shall be calculated from the day succeeding the day on which such tax was due to be paid. Vide notification no 13/2017 – Central Tax dated 28th June 2017, interest rate on late payment of GST under section 50 of CGST Act as below: Interest on late payment of GST at 18% per annum. if any person takes undue or excess cla

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2018 (3) TMI 1075 – DELHI HIGH COURT – [2017] 1 GSTL 38 (Del) – Corrigendum to bring the original notification dated 28th June, 2017 in confirmity with the recommendations of the GST Council – a corrigendum on the same lines will be issued by the GNCTD as well list on 15th November 2017. – W.P.(C) 5709/2017 and CM APPL. 23814/2017 & CM APPL. 34653/2017 Dated:- 26-9-2017 – S. Muralidhar and Prathiba M. Singh, JJ. Mr. J. K. Mittal, petitioner in person with Mr. Rajveer Singh, Advocate. Mr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for R-1 & 3. Ms. Priyanka Rani, Legal Assistant for Revenue. Mr. Gautam Narayan, ASC with Mr. R. A. Iyer, Advocate for GNCTD. Ms. Vanita Bhargava, Mr. Abhishek Rastogi, Mr. Aseem Chaturvedi and Ms.

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GST – States – 18/2017 – Dated:- 26-9-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 18/2017 CCT s Ref No. A(1)/120/2017 Dt. 26-09-2017 In exercise of the powers conferred by rule 117 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31st October, 2017. This notification s

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GST – States – G.O.Ms No.215 – Dated:- 26-9-2017 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms No.215 Date: 26.09.2017 NOTIFICATION In Exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the Government of Telangana hereby makes, the following amendments to the Telangana Goods and Services Tax Rules, 2017 as amended from time to time, namely:- (1) these Rules may be called the Telangana Goods and Services Tax (Second Amendment) Rules, 2017, namely. (2) save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017,- (1) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (2) in rule 17, with effect from the 22nd June , 2017, in sub rule (2), after the words said form , the words or after receiving a recommendation from the ministry of External Affairs, Government

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ause (b), the following shall be substituted, namely;- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub- section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner. ; (6) after rule 44, the following rule shall be inserted, namely,- 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar:- The credit of Central Tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional du

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r Supply meant for export/supply to SEZ unit or SEZ developer for Authorised operations under Bond or letter of undertaking without payment of integrated Tax , as the case may be, and shall in lieu of the details specified in Clause (e), contain the following details, namely:- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. ; (8) in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely,- (5) Where the time limit for furnishing of details in FORM GSTR-1 under Section 37 and in FORM GSTR-2 under Section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, afte

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] shall be substituted; (10) in rule 87,- (a) In sub-rule (2), the following provisos shall be added, namely,- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely,- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may al

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ords, figures and brackets and section 140(7) shall be added; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxes , the brackets and words (central taxes) shall be added; (14) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be substituted, (15) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be added, namely,- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (16) with effect from the 22nd June, 2017, for FORM GST REG-13 , the following FORM shall be substituted, namely,- Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Em

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applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the docuentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity

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GST – States – G.O.Ms No.214 – Dated:- 26-9-2017 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms No.214 Date: 26.09.2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (ACT No. 23 of 2017), the State Government, 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 furn

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GST – States – EXN-F(10)-31/2017 – Dated:- 26-9-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla-2, 26th September, 2017 No. EXN-F(10)-31/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017, the Government of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall be deemed to come into force on the 1st day of July, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, (i) in sub-clause (iv) of clause (c) of rule 117(2), the words and signs of eligible taxes a

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with the provisions of rule 123 of the Central Goods and Services Tax Rules, 2017. ; (v) for rule 124, the following rule shall be substituted, namely:- 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.-The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017. ; (vi) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.

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GST – States – EXN-F(10)-31/2017 – Dated:- 26-9-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATIONS Shimla, the 26th September, 2017 No. EXN-F(10)-31/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Himachal Pradesh Government may, by notification in the Official Gazette, appoint. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules),- (i) for rule 138, the following shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of goods and generati

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ransporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the tran

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rovided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of

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rified in transit in accordance with the provisions of rule 138B. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been

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are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of such goods within such areas in a State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Chief Commissioner of central tax goods, may notify. Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] Sr.No. Chapter or heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0

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n [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and moll

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en semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and

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, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley

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tainer and bearing a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and ke

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lmyra Jaggery 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104. 3002 Human

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en's picture, drawing or colouring books 120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 121. 5001 Silkworm laying, cocoon 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge s

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Kerosene oil sold under PDS 149. Postal baggage transported by Department of Posts 150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 151. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601) (ii) in the principal rules, after rule 138, the following shall be inserted, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common p

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e e-way bill- (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138B. Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra- State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e- way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on

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ned for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.; FORM GST EWB-01 (See Rule 138) E-Way Bill PART- A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART- B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1. Supply 2.

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n of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV-1 (See Rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status . (iii) in the principal rules to FORMS, – I. with effect from th

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Nature of premises Own Leased Rented Consent Shared Others (specify) 6. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Author

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(ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare

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the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -,solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this

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amount (1×2÷3) 1 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+ 9 -10) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export/Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net

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This is to certify that in respect of the refund amounting to Rs.<<>> – (in words) claimed by M/s (Applicant s Name) GSTIN/ Temporary ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: Integrated goods and services tax (e) ITC: Input tax credit (f) POS: Place of Supply (Respe

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nd 5A. 9. Adjusted total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have

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GST – States – F.1-11(91)-TAX/GST/2017(Part-VII)-26/2017-State Tax (Rate) – Dated:- 26-9-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-VII) Dated, Agartala, the 26th September, 2017. Notification No. 26/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in th

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GST – States – F.1-11(91)-TAX/GST/2017(Part-VI)/8726-33 – Dated:- 26-9-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(91)-TAX/GST/2017(Part-VI)/8726-33 Dated, Agartala, the 26th September, 2017, ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN- 1 under rule 120A of the Tripura State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Tripu

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GST – States – F.1-11(91)-TAX/GST/2017(Part-VI)/8734-41 – Dated:- 26-9-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA No.F.1-11(91)-TAX/GST/2017(Part-VI)/8734-41 Dated, Agartala, the 26th September, 2017. ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Tripura

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Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 25-9-2017 Last Replied Date:- 29-9-2017 – I require ward / circle in VAT and excise / service tax commissioner jurisdiction of following address at Jaipur for the purpose of casual dealer registration. amrudon Ka Bagh, Amar Jawan Jyoti, Ambedkar Circle JaipurPlease help – Reply By Himansu Sekhar – The Reply = Please contact the respective help desk – Reply By Rajagopalan Ranganathan – The Reply = Sir,You please contact the juris

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Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 25-9-2017 Last Replied Date:- 26-9-2017 – We are into construction of residential flats and in the month of June'17 we have entered into JDA ( Joint development Agreement) with the land owners where in out of the total flats to be constructed few of them are ear marked/allocated. This has taken place on 23rd Jun'17 and as per Rule 3 of point of taxation of ST, the liability arises on the services provided to the land owner at the time of receipt of advance in the form of Land/Development rights. Since we have received the consideration (land/development rights) before construction of the flats, this is treated as Advance and ST has been paid accordingly @ 4.5% (consider

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edit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. Rule 118 of CGST Rules, 2017 states that every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. In my opinion the use of the word 'shall' indicates the mandatory nature of the provisions.

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Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 25-9-2017 Last Replied Date:- 29-9-2017 – Dear Sir, I am very confused about exempt / Non-GST inward supplies. It is mandatory to fill details in GSTR-3B Column 5, which type of expenses to report. Whether SAC is mandatory to fill in GSTR-1 return in Column HSN Wise summary details (We are service provider) Thanks & Regards, Jatinder Kumar Jatinder Kumar – Reply By Ramaswamy S – The Reply = SAC/ HSN is mandatory in GSTR-1 – Reply By Jatinder Kumar – The Reply = Thank you very much Sir, What should i do, we have already filed GSTR-1 without mention SAC Thanks & Regards, Jatinder Kumar – Reply By Ramaswamy S – The Reply = Customer can update in GSTR2 or you can once the

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Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 25-9-2017 Last Replied Date:- 30-9-2017 – Dear Sir,We have purchased goods / services through Credit Card (in the name of Partner) and credit card charges like interest charges, finance charges, etc. debited in firm Profit and Loss A/c.We also debited GST on credit card interest charges in firm Profit & Loss A/c.Please guide me, how to reflect interest charges, finance charges, GST paid on such charges in GST Return.ITC not claimed by us due to credit card in the name of Partner.Telephone Bills are also in the name of partner's therefore ITC not claimed, where it is shown in returnThanks & Regards,Jatinder Kumar – Reply By Rajagopalan Ranganathan – The Reply = Sir,

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 25-9-2017 Last Replied Date:- 28-9-2017 – We are manufacture registered under earlier Vat,Excise & Service Tax act. We want to take transit credit of Vat & Excise Credit (Which was shown balance in Last return filed by us on 30.06.17) under Trans -1 return. While filing Trans-1 there is a details regarding the inputs held in stock u/s. 7(a), 7(b). 7(c), 7(d) which is applicable to us. since all credit related document

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Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 25-9-2017 Last Replied Date:- 25-9-2017 – Respected Sir,We have purchased some goods / services from registered dealers, ITC not claimed by us on such goods / services due to our GSTIN not mentioned on tax invoices.Please guide me, ITC not availed by us report in GST return.Thanks & Regards,Jatinder Kumar – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can get amend the invoice incorporating your GST number and after that a

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Dated:- 25-9-2017 – The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. – 2017 (9) TMI 1308 – SUPREME COURT OF INDIA In an important decision though related to Karnataka Value Added Tax (VAT) but equally important in the GST era for reversal of Input Tax Credit on exempted by-products. While interpreting the provisions of Section 17 of KVAT, hon'ble Supreme Court in the case of 2017 (9) TMI 1308 – SUPREME COURT OF INDIA, held that: – Fourthly, the entire scheme of the KVAT Act is to be kept in mind and Section 17 is to be applied in that context. Sunflower oil cake is subject to input tax. The Legislature, however, has incorporated the provision, in the form of Section 10, to give tax credit in respect of such goods which are u

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given and under what circumstances, is the domain of the Legislature and the courts are not to tinker with the same. – Judgment in Godrej & Boyce Mfg. Co. Pvt. Ltd. & Ors. v. Commissioner of Sales Tax and Others [ 1992 (7) TMI 292 – SUPREME COURT OF INDIA] relied upon. – To the same effect are the judgments in the case of Hotel Balaji & Ors. v. State of Andhra Pradesh & Ors. [ 1992 (10) TMI 240 – SUPREME COURT OF INDIA] – In this context, if the Legislature has decided to give partial rebate of input tax under the circumstances mentioned in that provision, that has to be strictly applied. – On literal interpretation of Section 17 it can be gathered that it does not distinguish between by-product, ancillary product, intermed

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 25-9-2017 Last Replied Date:- 26-9-2017 – Introduction: This article discusses in detail whether GSTR-3B is to be filed mandatorily or not when it entails huge tax liability due to submission of some wrong information & non revision of the same or filing of the same can be avoided filing of GSTR-1, 2 & 3? Query : Sir, i have done mistake in GSTR-3B while submitting the same which has resulted in huge tax liability, so i have not filled the same as there on option to rectify the same on GST website. Can I avoid the filling of GSTR-3B and comply with law by GSTR-1, 2 & 3 in the days to come? Ans. No. The filling of GSTR-3B is mandatory as per CGST rule 61(5). For this, attention is invited to old & revised CGST rule 61(5) & newly introduced rule 61(6) vide notification no. 17 /2017 Central Tax dated 27th July 2017 and are reproduced below: Old rule 61(5) Where the time limit for furnishing of details i

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based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. Earlier Rule 61(5) specified that GSTR-3B is to be filed in lieu of GSTR-3. Which meant that if you are filing GSTR-3B, you need not file GSTR-3. But, the words in lieu of have been removed in the amended Rule 61(5). Accordingly it can be construed that: • A tax payer has to file GSTR-3B • A tax payer also has to file GSTR-3 Analysis of new

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yer. Revised due dates of filing GSTR-3B as per latest Notification No. 35/2017 – Central Tax dated 15th September, 2017 Month Last Date for filing GSTR-3B Aug-17 20th September 2017 Sep-17 20th October 2017 Oct-17 20th November 2017 Nov-17 20th December 2017 Dec-17 20th January 2018 From the above discussion, it is amply clear that filing of GSTR-3B is mandatory in addition of filling of GSTR-1, 2 & 3. If GSTR-3B is not filled with in time prescribed that there shall be levy of late fee @ ₹ 100 per day subject to maximum of ₹ 5,000/- per Act along penal interest for non payment of tax. However in case of GSTR-3B wrongly submitted by not filed due to excess tax liability, a request may be made to jurisdictional commissioner to allow revision of the same. The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496. – Reply By vijay kumar – The Reply = With reference to your

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 25-9-2017 – Aggregate turnover The expression aggregate turnover is used in GST provisions in many a place. The expression aggregate turnover is defined in Section 2(6) of the Central Goods and Services Tax Act, 2017 ( Act for short) as the aggregate value of- all taxable supplies; excluding the value of inward supplies on which tax is payable by a person on reverse charge basis; exempt supplies; exports of goods or services or both; and inter-State supplies of persons having the same permanent account number, to be computed on all India basis, but excludes- central tax; State tax; Union territory tax, Integrated tax; and Cess. Turnover in State or Turnover in Union territory Section 2(112) defines the expression turnover in State or turnover in Union territory as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt s

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II; and Half per cent of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed. The Government may, by notification, increase the threshold limit to such higher limit, not exceeding one crore rupees as may be recommended by the Council. The aggregate turnover for opting composition scheme for the special category of States is fixed as fifty lakh rupees. Section 10(3) provides that the option availed by a registered person shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified in this section. Input service distributor Section 20 provides that the Input Service Distributor shall distribute the credit of central tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a document containing the amount of input tax credit being distributed in such manner as may be prescribed. Section 20(2) provides

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are operational in the current year, during the said relevant period. Rule 39 (1)(d) provides that the input tax credit that is required to be distributed as above to one of the recipients R1 whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount C1 , to be calculated by applying the following formula- C1=(t1/T) x C Where, C is the amount of credit to be distributed; t1 is the turnover, as referred to in section 20, of person R1 during the relevant period; and T is the aggregate of turnover, during the relevant period, of all recipients to whom the input services is attributable in accordance with the provisions of section 20. Person liable for registration Section 22 prescribes the persons liable for registration. Section 22(1) provides that every supplier shall be liable to be registered und

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 25-9-2017 Last Replied Date:- 27-10-2017 – Introduction: This article discusses in detail about the GST taxability of services of provided by hotel industry. Types of services provided by Hotel Industry: Room accommodation services. Serving of foods and liquor in restaurant and in room. Rent a cab. Mandap keeper. Banking and financial services like foreign currency exchange. Supply of packed food items as mini bar. Renting out the premises for events, conferences etc. Catering. Laundry services. Business support services. Telecommunication services like telephone, fax, wifi. Beauty parlour Gymnasium services. Club Facility Applicable GST Tax Rates Renting of hotels, inns, guest houses, clubs, campsites or other commercial places Sl. No. Room Tariff Per Day Rate of Tax 1 Less INR 1,000 0% 2 Between INR 1000 but less than 2500 12% With Full ITC 3 Between INR 2500 but less than 7500 18% With Full ITC 4 INR 7500 or above 28

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vents or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like; 28% With Full ITC Point to be Noted: Serving of Alcoholic drinks will be outside the preview of GST and local sales tax or VAT shall be applied on the same. It is advisable for the hotel to issue the separate bills for alcoholic drinks and foods. RENT A CAB 1 Rent a cab (If fuel cost is borne by the service provider) 5% with No ITC. ITC shall be available if cab is booked from other cab operator. 2 Rent a cab (If fuel cost is borne by the service recipient) 18% with ITC Credit. MANDAP KEEPER 1 Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

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Place of Supply Accommodation by a hotel, inn, guest house, home stay club or campsite Location of immovable property Accommodation by a hotel for organising marriage or reception or matters related thereto official, social, cultural, religious, or business function Location of immovable property Any services ancillary to the above Location of immovable property Restaurants or catering services, personal groomig, fitness, beauty treatment, health services Location where services are actually performed Time of Supply: In case of Food, time of supply would be immediately after the delivery happens In case of service, time limit of 30 days available for raising the invoice. For advance booking, the time of supply is due immediately on receipt of money. Input Tax Credit Input tax credit is available: in case of all purchases of materials for day to day operations of the Hotel. in case of purchase of capital goods like furniture & fixtures etc, cutlery, bed linen, utensils etc. Plant &a

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r picture of the tax they are paying. Improved Quality of Service How many times have you had to wait in the hotel lobby wondering if you would miss your flight back home because your bill was still being prepared? With just one tax to compute, the checking-out process at hotels and restaurants will now become easier – another perk that the hospitality industry can brag about. Availability of Input Tax The tourism and hospitality industry will find it easier to claim and avail input tax credit (ITC) and will get full ITC on their inputs. Before GST, the tax paid on inputs (raw edibles for food, cleaning supplies etc.) could not be adjusted against the output without any complications. However, this will become easier in the GST regime. The Cons of GST Increased Technological Burden When the service tax was first introduced, there were a lot of mix ups. GST, thankfully, has very clear guidelines on how each industry needs to manage their accounts and file returns but it will require bus

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GST – States – 26/2017-State Tax (rate) – Dated:- 25-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT SECTION (Expenditure Section) Notification No. 26/2017-State Tax (rate) Imphal, the 25th September, 2017 5/19/2017-FD(TAX).- In exercise Of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments

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Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions – GST – States – 25/2017-State Tax (Rate) – Dated:- 25-9-2017 Notification – Circular

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GST – States – 24/2017-State Tax (Rate) – Dated:- 25-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE SECTION (EXPENDITURE SECTION) Notification No. 24/2017-State Tax (Rate) Imphal, the 25th September, 2017 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of

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