Goods and Services Tax

GST – States – 5/10/2017-FD(TAX) – Dated:- 25-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 25th September, 2017 No. 5/10/2017-FD(TAX): In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely (1) These rules may be called the Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Manipur 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 rule 24

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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 rule, 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 India: 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 the recommendations of th

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y 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 Manipur, Secretariat Finance Department (Expenditure Section), notification No.5/10/2017- FD(TAX) dated 15.09.2017. 8. In the principal rules, with effect from the 1st day of July, 2017 i 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 Section 140(

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GST – States – G.O. Ms. No. 117, . II(2)/CTR/793(f)/2017 – Dated:- 25-9-2017 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT ERRATUM TO THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 117, Commercial Taxes and Registration (B1), 25th September 2017, Purattasi 9, Hevilambi, Thiruvalluvar Aandu-2048.] No. II(2)/CTR/793(f)/2017 The following erratum is issued to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at Pages 143 to 146 of Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June 2017:- ERRATUM In the said Notification, in the Table, against serial number 2, in column (2), for- (2) Services supplied by an indi

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GST – States – ERTS(T) 65/2017/102 – Dated:- 25-9-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 25th Sept, 2017. No. ERTS(T) 65/2017/102 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act ) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the d

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ame in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 26th day of August, 2017 till the date of such deposit. 3. Any other registered person 25th August, 2017 …. 2. Payment of taxes

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GST – States – G.O. (P) No. 115/2017/TAXES – Dated:- 25-9-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 115/2017/TAXES. 25th September; 2017 Dated, Thiruvananthapuram, 9th Kanni, 1193 3rd Aswina, 1939. S. R. O. N6. 581/2017.-In exercise of the powers conferred under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala hereby constitute the State Level Screening Committee consisting of the following officers, namely:- (a

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GST – States – No 2151/ST-Il – Dated:- 25-9-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana 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 Oc

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GST – States – No. 2152/ST-II – Dated:- 25-9-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 120A of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana 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

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GST – States – 90/ST-2 – Dated:- 25-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th September, 2017 No. 90/ST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by

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GST – States – 86/ST-2 – Dated:- 25-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th September, 2017 No: 86/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapte

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GST – States – .F.1-11(91)-TAX/GST/2017(Part-VI) – Dated:- 25-9-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-VI) Dated, Agar-tala, the 25th September, 2017. In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely: – (1) These rules may be called the, Tripura State 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 their publication in the Official Gazette. 2. In the Tripura State Goods

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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. In the principal rules. after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within 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

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by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Notification of the Finance Department, Government of Tripura dated 22nd September, 2017 published in the Tripura Gazette in Extraordinary Issue on 22nd September, 2017. 6. 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 (

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GST – States – 28469-FIN-CT1-TAX-0043/2017 – Dated:- 25-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 25th September, 2017 S.R.O. No.- In exercise of the powers conferred by sub-section (3) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government, on the recommendations of the Goods and Service Tax Council and on being satisfied that it is necessary in the public interest so to do, do hereby make the following amendments in the notification of the Government of Odisha, in the Finance Department No. 19877-FIN-CTI-TAX-0022-2017, dated the 29th June,2017, published in the Extraordinary Issue No. 1145 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 307/2017,

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GST – States – (GHN-90)/GST-2017-S.9(3)(4)-TH – Dated:- 25-9-2017 – GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 25th September, 2017 Corrigendum No. (GHN-90)/GST-2017-S.9(3)(4)-TH:- In the notification of the Government of Gujarat, Finance Department No. (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th June, 2017 Notification No.13/2017-State Tax (Rate),- In the Table, against serial number 2, in column (2), for- (2) Services supplied by an individual advocate incl

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GST – F. No. 336/20/2017- TRU – G.S.R. 1201(E) – Dated:- 25-9-2017 – MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1201(E).- In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 704(E), dated the 28thJune, 2017, at page 53, in the

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GST – F. No. 336/20/2017- TRU – G.S.R. 1200(E) – Dated:- 25-9-2017 – MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1200(E).-In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 685(E), dated the 28thJune, 2017, at page 57, in the Table,

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GST – F. No. 336/20/2017- TRU – G.S.R. 1199(E) – Dated:- 25-9-2017 – MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1199(E).-In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 28thJune, 2017, at page 161, in the Table,

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Goods and Services Tax – Started By: – Chhatra Jain – Dated:- 24-9-2017 Last Replied Date:- 25-9-2017 – There is no agreement between supplier ABC Ltd. & recipient for cash discount but as and when funds are required direly by ABC LTD it allows cash discount and issues credit note for the cash discount plus GST. Is GST required to be reversed for this occasional cash discount . Allowing cash discount is not a regular phenomenon. Also what will be the position in case of Turnover discount allowed six monthly.by ABC Ltd. In this case ABC Ltd should issue credit note for the discount amount plus GST. – Reply By Himansu Sekhar – The Reply = If you will not reverse the credit, his lowering of value through credit notes is not allowed. Sec.

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Goods and Services Tax – CGST exempt goods notified under section 11 (1) – Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – Absolute Exemption from IGST on inter-State supplies of goods – Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – CGST Rate Schedule u/s 9(1) – notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods – Notification as amended by notification dated 22/9/2017 – TMI Updates – Highlights

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Goods and Services Tax – IGST Rate Schedule u/s 5(1) – notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. – Notification no. 1/2017 as amended vide notification dated 22-9-2017 – TMI Updates – Highlights

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Goods and Services Tax – Rate of GST on old and scrap buses – 28% or 18% – at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are prematu

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Goods and Services Tax – Started By: – KIRAN KUMAR – Dated:- 23-9-2017 Last Replied Date:- 29-9-2017 – Dear Sir,Our company deal with Taxable and Exempted Supplies and taxable Service. Please go through the below table.Kindly provide the Input tax credit rules with following table examples Particulars Turnover CGST SGST IGST Out Put Service( Leasing of Plant) 2060000 185400 185400 Out Put Sales 2754274.024 150080.9 150080.9 Out Put Sales 348000 0 0 62640 Taxable Servic & Sales 5162274.024 335480.9 335480.9 62640 Exempted Sales 283518356.9 Total Turnover 288680630.9 – Reply By Himansu Sekhar – The Reply = First identify the credit which are only relating to taxable supply and take full creditSecond identify the credit exclusively relati

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Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 23-9-2017 Last Replied Date:- 28-9-2017 – Dear Experts, My Client has opted under composition scheme in GST. Still there is no Comp-3 Form Found in GST Portal but there is Transition Form under GST Portal. Whether we have to give details of stock in Trans 1 Form (if yes then where it has to be disclosed) or they will be seperatly issue new form (i.e Comp-3) in portal. – Reply By KASTURI SETHI – The Reply = TRANS -1 is not meant

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Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 23-9-2017 Last Replied Date:- 25-9-2017 – A Ltd is registered in Karnataka as per GST laws. It has taken a premises on rent in Hyderabad for their employees to work. The Hyderabad office does not provide any taxable supplies and hence has not opted for registration. If the landlord of Hyderabad office is unregistered, should A Ltd pay GST on RCM basis. If so, should be IGST or C S of Telangana? The POS and location of supplier remain Telangana – Reply By KASTURI SETHI – The Reply = Hyderabad office is supplying taxable service that is renting of immovable property service to the party located at Karnataka . It is inter State sale and and not eligible for Small Scale Exemption o

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– The Reply = Reapected all Experts,Dont you all realize that in such a situation land lords are in a dilema having commercial properties in other state. For merely rent of thé property they are forced for unnecessary burden of registration. Shouldn't GST Council exempt them from registration. – Reply By Vamsi Krishna – The Reply = Invoice is issued to A Ltd.. – Reply By Vamsi Krishna – The Reply = I feel that the company A , should get registered in Telangana state (Hyd) and dischrage RCM. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If the invoice is issued to A which is situated at Karnataka is to pay reverse charge on IGST rate. – Reply By Chhatra Jain – The Reply = Following points to be noted: 1) In case land lord issue

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Goods and Services Tax – Started By: – Srinivasa Raju – Dated:- 23-9-2017 Last Replied Date:- 25-9-2017 – Dear Sir,As the GST rates are 5% and 12% with ITC, Now we had finally decided to go with 5% without ITC ( as the ITC is not allowed to Service receiver), request you to kindly advise on the below points.1. As a service provider can we charge Both the slabs to our clients ( 5% for some clients and 12% for some clients).2. some of our clients are insisting for 12% and some are insisting for 5%.Please help in this regard.Srinee – Reply By KASTURI SETHI – The Reply = In my view, hybrid procedure can create problem practically. – Reply By Rajagopalan Ranganathan – The Reply = Sir, GST @ 5% without ITC means the service provider cannot avail

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hicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods. – Reply By Ramaswamy S – The Reply = it is to be declared before hand and no change is allowed mid year. It is advisable to avail credit and pay the full rate of tax. Rent a cab – negative list for credit – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Rajagopalan. – Reply By Chhatra Jain – The Reply = I may further add that if fuel cost ils borne by service récipient in that case supplier

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Goods and Services Tax – GST – By: – Senguttuvan Kuppusamy – Dated:- 23-9-2017 Last Replied Date:- 18-7-2018 – Scope of Reverse Charge Mechanism (RCM) provisions under GST is widely different from RCM provisions under Service Tax (ST) Laws. Under ST provisions, RCM was applicable only for Services; and most of the services notified for RCM were common for manufacturing industry. Under GST, the general understanding is that even if one doesn t have to pay GST on the rendered services by him, he has to register himself, if he avails services which have the obligation/duty of paying under RCM. Now the disputed question is, whether registration itself is necessary for the persons covered u/s 23(1) of CGST Act 2017? Section 9(3) and 9(4) of CGST Act, 2017 elucidates the situations where in tax is payable by the registered person under Reverse charge. The provision is reproduced below for further reference (3) The Government may, on the recommendations of the Council, by notification, speci

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ovisions for Registration under CGST The provisions for registration under CGST Act, 2017, are contained in Chapter VI, (Registration). The provisions are reproduced below for further reference – 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. As per the provisions mentioned hereunder, if any of the following conditions exists, it becomes mandatory for a person to register under GST. A state from where the person is making outward supply of goods/services. If aggregate turnover of a person from state from where the outward suppli

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arding RCM as per Section 9(3) & (4) of CGST Act, 2017 shall apply, if there is a receipt of supply as contemplated u/s 9(3) & (4). Person not liable to pay Goods and Services Tax As far as a registered person is concerned with respect to RCM provisions the position is clear. This creates a conjecture with respect to applicability of RCM provisions on the persons who are not liable to pay under GST. There are 2 situations under which, Registration provisions will not be applicable- A person who does not qualify for registration i.e. whose aggregate turnover for a financial year is less than 20 lakhs as per the provisions contained in Section 22(1) of CGST Act, 2017. A person indulged in supply exempted goods/services as per the provisions contained in section 23(1) of CGST Act, 2017. RCM applicability on person not liable to register Whether RCM provisions shall be applicable on persons not liable to register as per Section 22(1)? YES. RCM shall be applicable on person not liab

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upplies attracting payment under Reverse charge i.e. whether a person s supplies are more than or less than 20 lakhs has no importance whatsoever under this clause. If a person is effecting supplies under reverse charge he has to get registered. Whether RCM provisions shall be applicable on person who renders exempt supplies as per Section 23(1)? No. RCM provisions shall not be applicable on person rendering exempt supplies Section 23 of CGST Act, 2017 elucidates two conditions – Person effecting exempt supplies Agriculturist. The relevant part is reproduced hereunder for further reference 23. (1) The following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the r

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