Goods and Services Tax

GST – 40/2017 – Dated:- 13-10-2017 – Superseded vide notification no. 66/2017 dated 15-11-2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 40/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R. 1254 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person ha

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GST – 32/2017 – Dated:- 13-10-2017 – Rescinded vide Notification No. 01/2019 – Integrated Tax (Rate) dated 29-01- 2019 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32/2017 – Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1263 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the

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GST – 39/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 39/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R. 1253 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the CGST Act ), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as the said Acts ) who are authorized to be the prop

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GST – 38/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 38/2017 – Central Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1262 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part

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GST – 38/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 38/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R. 1252 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th Septe

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GST – 11/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 11/2017 -Integrated Tax New Delhi, the 13th October, 2017 G.S.R. 1261 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the IGST Act ), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as the said Acts ) who are authorized to be the proper officers fo

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GST – 10/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10/2017 – Integrated Tax New Delhi, the 13th October, 2017 G.S.R. 1260 (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty

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Goods and Services Tax – Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensation Cess) – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 12-10-2017 – Washington, Oct 12 (PTI) The issue of bringing real estate under the GST's ambit will be discussed next month, Finance Minister Arun Jaitley said today, as he acknowledged that it is the one sector where maximum amount of tax evasion and cash generation takes place. The matter will be discussed in the next meeting of the GST Council to be held on November 9 in Guwahati, Jaitley said while delivering the 'Annual Mahindra Lecture' on India's tax reforms at the prestigious Harvard University. The one sector in India where maximum amount of tax evasion and cash generation takes place and which is still outside the GST is real estate. Some of the states have been pressing for i

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ising people to enter the tax net may also help reduce the size of shadow economy . A 12 per cent GST is levied on construction of a complex, building, civil structure or intended for sale to a buyer, wholly or partly. However, land and other immovable property have been exempted from the GST. On demonetisation, Jaitley said it was a fundamental reform which was necessary to transform India into a more tax-compliant society. If you see the long-term impact of it, demonetisation brought in more digitised transactions; it brought the issue to the centerstage. It expanded the individual tax base. It compressed the cash currency by three per cent which was operating in the market. Those objectives are for the long-term. No doubt there are short

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fiscate somebody's currency . Obviously if somebody has currency and deposits in the bank, it does not become lawful holding. They still have to account for it. Therefore, the anonymity which was attached to a cash currency came to an end and that holding got identified. The government was able to trace out about 1.8 million people whose deposits are disproportionate to their normal incomes. And they are all answerable to the law and pay their taxes, he said. Jaitley is on a week-long stay in the US, during which he will participate in annual meetings of the IMF and the World Bank. The Indian real estate market is expected to touch USD 180 billion by 2020. The housing sector alone contributes 5-6 per cent to the country's Gross Dome

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Goods and Services Tax – GST – Dated:- 12-10-2017 – In order to provide relief to old/existing leases of motor vehicles, GST Council in its 22nd Meeting held on the 6th October, 2017 in the national capital took several decisions in respect of motor vehicles purchased and leased prior to 1st July, 2017. These decisions are as given below:- a) Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensati

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Central Excise – Started By: – Manish Tailor – Dated:- 12-10-2017 Last Replied Date:- 13-10-2017 – Hi Support, I have two queries:- Number : – 1 Can you please help me out by sharing the provision ACT as per below example. A supplier from state (Rajasthan) is delivering material at SEZ unit which is also in the same state (Rajasthan). The ship to address is SEZ ( Rajasthan) and bill to address is Alwar ( Rajasthan) of material. Ship to (Material Delivery Only) Bill to party name Supplier Location SEZ (Jaipur, Rajasthan) Alwar (Rajasthan) Jaipur Rajasthan (Outside SEZ) My queries are:- What will be applicable on TAX INVOICE i.e. CGST/SGST or IGST. Which SEZ provision will be applicable. Number : – 2 A company has obtained an LUT registratio

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oper can be made in the same manner as supplies made for export: The option of payment of IGST under claim of refund; Or Can be done under bond or LUT without payment of any IGST. The above is my opinion – Reply By KASTURI SETHI – The Reply = I support the views of Raja Swaminathan, Sir. LUT is meant for safeguarding Govt. revenue and nothing else. LUT is a very important legal document. It binds an assessee to pay Govt. dues, if any untoward incident happens due to natural cause or human error, mishap etc. – Reply By Manish Tailor – The Reply = Agreed Sir,Can consumables i.e Biscuits, paper plates, and house kipping materials i.e. clerical chemical and washroom paper napkins. be able to take LUT advantage. – Reply By Gorantla Bhaskar Rao –

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Goods and Services Tax – Started By: – sukhbir singh – Dated:- 12-10-2017 Last Replied Date:- 12-10-2017 – Can we file Refund Claim on supply to SEZ unit when the payment from the buyer has not been received/on credit as usual.is it compulsory that we can file refund claim only after receipt of payment from buyer. – Reply By KASTURI SETHI – The Reply = Yes. Ultimate goal is receipt of foreign exchange. I am taking about practical position whether pre-GST era or post GST era. Refund is admissibl

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Goods and Services Tax – GST – By: – Swati Kharkia – Dated:- 12-10-2017 Last Replied Date:- 15-10-2017 – GST – One Nation One Tax – is an initiative by the Government to eliminate various indirect taxes and incorporate all of them into one, thereby reducing the tax complexity. But five products viz petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel – the Panchratnas were not lucky enough to be given the opportunity to taste the fruits of this simple tax regime. In this regard, reference may be made to Section 9(2) of the CGST Act, 2017 which states that the central tax on the supply of petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. A perusal of the above indicates that the Government may bring these five petroleum products into the GST re

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rices would be reduced to almost half. If we look into the present situation of the economy, petrol prices recently touched ₹ 80/litre in Mumbai, ₹ 74/litre in Kolkata while it is over ₹ 70/litre in Delhi and Bangalore. According to the data released by the Indian Oil Corporation BSE for the petrol price build up in Delhi, the fuel costs only ₹ 26.65 at the refineries. Dealers get a litre of petrol at ₹ 30.70 which is sold at ₹ 70.39/litre in Delhi. This means that ₹ 39.69 is charged as tax component and dealer's commission on every litre of petrol sold (More than even the purchase price of the dealer!) So we are being looted in the name of taxes! Worse than that, the Oil companies are suffering since the day GST has got implemented. They have been left at the mercy of their accountants since dealing in different kinds of taxes at the same time has become a major challenge. Complying with all the tax laws (new and old) for each transaction

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transportation. How do such issues get resolved? Had it been a One-Tax regime, such a situation would not have arisen. As per the latest report, petrol pumps across the nation have threatened to go on a 24 -hour strike on 13th October 17 due to long pressing demands being ignored, one of them being their inclusion in the GST regime. If the strike really happens, the loss of revenue to the economy would be magnificent. Is this really worth it, I mean, in an economy which calls itself republic, people have to go on strike to get their demands met! With all such problems creeping in, there is still a ray of hope that the Panchratnas are brought into the GST regime as soon as possible. If the Government wants to give Diwali gifts in the real sense, then will it not be better to first starting with lowering the prices of oil and then extending benefits to the batti which cannot be lit without the oil! Disclaimer: The views expressed in this article are strictly personal – Reply By KASTURI

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Customs – PUBLIC NOTICE NO. 44/2017 – Dated:- 12-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035 F. No. S2/08/2017-EDI Date: 12/10/2017 PUBLIC NOTICE NO. 44/2017 Sub: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export Refund-reg. Attention of all the importers, exporters, Customs brokers, and other stake holders is invited to the processing of refund of IGST paid on goods exported. 2. In this context, it is again clarified that the shipping bill itself are treated as the refund application with effect from 01/

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"closed" bank accounts of the exporters still exist in the system and PFMS has invalidated such accounts making the prospective disbursal of IGST refund to such closed accounts impossible. Accordingly, the list of accounts, which are not validated by PFMS pertaining VCH (Export) is uploaded on the website of the "Visakhapatnam Customs House" (www.Vizagcustoms.gov.in) under the heading "Latest for wider publicity and necessary action at the end of the concerned exporters. 5. In view of the above, exporters are advised to update their bank accounts immediately and not to make any changes in the same during the current financial year for smooth disbursal of IGST Refund. 6. Difficulties if any may be brought to the not

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GST – States – Order No. 18-2017-18/GST – Dated:- 12-10-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES GST BRANCH VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02 No. F.2(13)/Policy-GST/2017/933-39 Dated 12/10/2017 ORDER NO. 18-2017-18/GST Subject : Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Delhi Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Delhi Goods and Services

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GST – States – EXN-F(10)-19/2017 – Dated:- 12-10-2017 – Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-19/2017 Dated: Shimla-2, the 12th October, 2017 NOTIFICATION In pursuance of the proviso to sub-section (1)(c) of section 174 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, hereby rescinds the following notifications issued under the laws shown in Col. (3) of the table against each notification, namely:- Sr.No. Notification Number and Date of issuance Name of the Act under which Notification has been issued. Col. (1) Col. (2) Col. (3) 1. EXN-F(9)2/81-III dated 20th May, 1992 published in the Rajpatra, Himachal Pradesh on 27th May, 1992 The Central Sales

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s Tax Act, 1956 7. EXN-F(1)-2/2004-Part dated 23rd October, 2009 published in the Rajpatra, Himachal Pradesh on 24th October, 2009 The Himachal Pradesh Value Added Tax Act, 2005 8. EXN-F(5)-6/2006-Vol-I dated 1st April, 2013 published in the Rajpatra, Himachal Pradesh on 1st April, 2013 The Central Sales Tax Act, 1956 9. EXN-F(5)-6/2006-Vol.-II dated 18th July, 2014, published in the Rajpatra, Himachal Pradesh on 19th July, 2014 The Central Sales Tax Act, 1956 10. EXN-F(10)-17/2014 dated 6th April, 2015, published in the Rajpatra, Himachal Pradesh on 7th April, 2015 The Himachal Pradesh Value Added Tax Act, 2005 11. EXN-F(10)-17/2014 dated 15th May, 2015 published in the Rajpatra, Himachal Pradesh on 16th May, 2015 The Central Sales Tax Act

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Goods and Services Tax – Started By: – nikhil verma – Dated:- 11-10-2017 Last Replied Date:- 12-10-2017 – If any one looking for GST registration in India. Can contact Mr. Neeraj Bhagat. For more information visit at: www.neerajbhagat.comYou can also Email us: info@neerajbhagat.com – Reply By Ganeshan Kalyani – The Reply = What is the charges ? – Reply By KASTURI SETHI – The Reply = I think add is not permitted in this forum. This forum is meant for queries. – Discussion-Forum – Knowledge Shari

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Goods and Services Tax – GST – Dated:- 11-10-2017 – To reduce the cascading of taxes arising on account of non-inclusion of petrol, diesel, ATF, natural gas and crude oil in GST and to incentivise investments in the E&P (exploration and production) sector and downstream sector, the GST Council in its 22nd meeting held on 6thOctober, 2017 has made the following recommendations for GST rate structure for Specified Goods and Services: i. Offshore works contract services and associated services

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Customs – PUBLIC NOTICE NO. 60/2017 – Dated:- 11-10-2017 – GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN) AIR CARGO COMPLEX: NSCBI AIRPORT: KOLKATA-700052 CUSTOM HOUSE: 15/1, STRAND ROAD: KOLKATA-700001 F. NO. S41(Misc) – 64/2017CCX/ Date 11.10.2017 PUBLIC NOTICE NO. 60/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017 Attention of trade, importers exporters field formations and public in general is invited to Instruction No.

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Customs – PUBLIC NOTICE NO. 59/2017 – Dated:- 11-10-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) -64/2017CCX Date : 11.10.2017 PUBLIC NOTICE NO. 59/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017- reg. Attention of the trade, exporters, importers, Customs Brokers to is invited Rule 96 of CGST Rules 2017 which deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GSTR-3 of Form GSTR -3B. as the case may be has been filed. Once these conditions are met the, Customs System shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall b

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rters are advised that they should follow up with their carriers to ensure that correct EGM/export reports are filed in a timely manner. Details of export supplies in Table 6A of GSTR-I 4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-I are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/bill of export. Thus exporters must file their GSTR-I very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login. 4.1 Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediately 4.2 For month of August 2017 and subsequent months, facility of filing GSTR-I has not been made available by GSTN as present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on

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t shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add account declared with Customs in their GST registration details. 6.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs System so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. Processing of refund claims 7. Proper officer of each jurisdiction shall generate a paym

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cer of integrated tax at the Customs station has to intimate withholding of refund to the applicant and the jurisdictional Commissioner of central tax. State tax or Union territory tax, as the case may be, and a copy of such intimation has to be transmitted to the common portal. Exports in violation of the provisions of the Customs Act, 1962. 9. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962 IGST refund has to be withheld in terms of sub rule 94(4)(b) of aforesaid Rule 96. Accordingly, necessary action in such cases to ensure that IGST refund is withheld should be taken. 10. Guidelines and procedure for filing and processing of refunds of IGST paid on export goods for exports made under manual (non-EDI) shipping bills shall be communicated separately. 11. Difficulties faced if any, may be brought to the notice of Deputy Commissioner of Customs, Drawback Section, Air Cargo Complex, Kolkata-52. (R.P.SINGH) COMM

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GST – States – 12/WBGST/PRO/17-18 – Dated:- 11-10-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No. : 12/WBGST/PRO/17-18 Dated: 11/10/2017 Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of rule 3 of the West Bengal Goods and Services Tax Rules, 2017 rea

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GST – States – 19/2017 – Dated:- 11-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 19/2017 CCT s Ref No. A(1)/88/2017 Dt. 11-10-2017 In exercise of the powers conferred by sub-rule (4) of Rule 3 of the Telangana Goods and Services Tax Rules, 2017 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (referred to as the Act hereafter), on the recommendations of the Council, the period for intimation of details of stock held on the date prece

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GST – States – CCT/26-2/2017-18/3/3049 – Dated:- 11-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Order No. CCT/26-2/2017-18/3/3049 Read: Order No. 02/2017-GST dated 18th September, 2017, issued by the Commissioner (GST), under the Central Goods and Services Tax Act, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Services Tax Rules, 2017. In exercise of the powers co

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GST – States – CCT/26-2/2017-18/4/3047 – Dated:- 11-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Order No. CCT/26-2/2017-18/4/3047 Read: Order No. 04/2017-GST dated 29th September, 2017, issued by the Commissioner (GST), under the Central Goods and Services Tax Act, 2017. Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CM

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2017 (10) TMI 784 – ALLAHABAD HIGH COURT – 2018 (8) G. S. T. L. 28 (All.) , [2018] 1 GSTL 148 (All) – Issuance of Password corresponding to the new provisional ID issued to the petitioner – case of petitioner is that Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration so as provided under Section 139 of GST Act read with Rule 24(1) of the CGST Rules, 2017 – Held that: – On inquiry made by the petitioner the petitioner has been informed on the GST Portal that the petitioner will not be allowed to deposit its tax and further to file the returns unless the late filing penalty and interest are also to be deposited. The contention of the petitioner is that there is no fault of the petitioner but on account of laches at the hands of the competent authority the petitioner company may suffer adverse financial consequences which may be arbitrary.
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The concerned respondent authority is directed to immediately issue a passwo

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of the respective parties, the present writ petition is disposed of finally without calling for the counter affidavit as there is no disputed facts involved in the present case. The brief facts of the case are that the petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing health care services. The petitioner company is also engaged in the business of supplying taxable goods and services. The petitioner company was registered as a Trader under the provisions of U.P. Trade Tax Act since 15.9.1997. The said registration under the U.P. Trade Tax Act was continued under the provisions of U.P. Value Added Tax Laws under the U.P. VAT Act. The assessing/ registering authority of the petitioner company has issued TIN number. The petitioner company has also been registered under the provisions of Central Sales Tax Act, 1956. With effect from 1.7.2017 the new law has been introduced namely Goods and Service Tax Act (GST) and in the said Ac

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N be made available to the petitioner company. In this regard, the petitioner was directed to update the PAN details on the website of the Commercial Tax Department, State of U.P. It is stated by the petitioner that on 4.3.2017, the petitioner updated its PAN details on the website of the Commercial Tax Department, State of U.P. and the same was acknowledged by the Commercial Tax Department by issuing a receipt dated 4.3.2017 itself. The petitioner has made a complaint, with the Commercial Tax Department, State of U.P., for re-issue of GST provisional ID and Password with the correct PAN. According to the petitioner inspite of lapse of significant time and period, the provisional ID and Password matching with correct PAN number has not been supplied to the petitioner by the Commercial Tax Department, State of U.P. and therefore, the petitioner has made an inquiry on the website of the Commercial Tax Department, and thereafter it has been gathered by the petitioner that the Commercial T

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oner to complete the migration process, pay its taxes and accordingly file GST return for the month of July 2017. The request of the petitioner appears to have been processed and therefore, an automatic email was received by the petitioner in which it has been stated that the request of the petitioner had been received and assigned a request ID of SR 1133968. It is further stated in the reply that the issue reported upon by the petitioner was being worked on and update would be provided to the petitioner shortly. According to the petitioner that even after the aforesaid assurance till date the petitioner has not received any further email of its complaint registered with the request ID SR 1133968. According to the petitioner the petitioner company has not being given password corresponding to the new provisional ID issued to the petitioner by the Department. Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration so as prov

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aid registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24." Rule 24 (1) of CGST Rules, 2017 provides the migration of persons registered under the existing law. For ready reference Rule 24(1) (a) and 24(1)(b) and the proviso of the said Rule 24 is quoted hereinbelow : "Rule-24. (1)(a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrollment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identifi

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of U.P. Learned counsel for the petitioner has further submitted that in absence of the migration the petitioner company is also unable to access the various online services which are available on the GST website. According to the petitioner the petitioner company is doing its regular business after the enforcement of the GST Act and after getting its provisional ID while rendering health care services and other taxable supply of goods and services. It is submitted by the counsel for the petitioner that in order to get the benefit of input credit by the tax paid by it on its purchases and its sales of goods, the petitioner had to provide its GST number to its seller and also to certain purchasers. It is further submitted by the petitioner's counsel that the petitioner requires to complete the migration process for getting the benefits on the closing stock available with it as on 30.6.2017. The GST Act requires a dealer has to submit monthly returns and has to deposit due and legit

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lity of payment of interest under Section 50 of GST Act, which is enforceable automatically. It further provides for penal proceedings. On inquiry made by the petitioner the petitioner has been informed on the GST Portal that the petitioner will not be allowed to deposit its tax and further to file the returns unless the late filing penalty and interest are also to be deposited. The contention of the petitioner is that there is no fault of the petitioner but on account of laches at the hands of the competent authority the petitioner company may suffer adverse financial consequences which may be arbitrary. We have heard the learned counsel for the parties. In the view of the aforesaid facts, we hereby direct the concerned respondent authority to immediately issue a password to the petitioner company for completing migration process on the GST Portal for upload its returns and to deposit the due tax. It is further directed that the concerned respondent authority will allow the petitioner

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