Goods and Services Tax

2017 (10) TMI 693 – DELHI HIGH COURT – 2018 (8) G. S. T. L. 23 (Del.) – Relief package for exporters – import of Gold bars – Advance Authorisation Scheme – Held that: – in view of the press release dated 6th October 2017, which prima facie makes no distinction as regards the Advance Authorisations (AA) issued prior to or after 1st July 2017, the Petitioner will not hereafter be required to pay IGST in respect of the imports of gold bars made by it Petitioner in terms of the AAs issued to it – interim relief is granted subject to the Petitioner furnishing to the Respondent authorities a letter of undertaking that the clearance of the imported goods in terms of the AA will be subject to the final result of the present petition. – W. P. (C) 8

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10.10.2017 the held-up refund of IGST paid on goods exported outside India in July would begin to be paid. The August backlog would get cleared from 18.10.2017 and refunds for subsequent months would be handled expeditiously. Other refunds of IGST paid on supplies to SEZs and of inputs taxes on exports under Bond/LUT, shall be processed from 18.10.2017 onwards. For this, the Council agreed to suitably empower Central and State GST officers so that exporters get refunds from one authority only. Related matters of settlement of funds are being resolved. b. To prevent cash blockage of exporters due to upfront payment of GST on inputs etc. the Council approved two proposals, one for immediate relief and the other for providing long term suppor

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uncil on 6th October 2017, the situation on the ground remains the same. He has produced before the Court a copy of an e-challan showing payment of IGST to the tune of ₹ 58,58,345/- by the Petitioner in respect of Bill of Entry dated 10th October 2017 for import of gold bars from Abu Dhabi. He submits that the Petitioner was not permitted to clear the goods without such payment and that the Petitioner s protest to the authorities was to no avail. 4. The Court directs the Petitioner to place the above facts on an affidavit to be filed not later than 3 days from today with an advance copy to Mr. Narula, who will seek instructions thereon before the next date of hearing. 5. In the meanwhile, it is directed that, in view of the aforementi

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Customs – Existing system will be used to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal would be started from 16th October 2017 – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Subash Sharma – Dated:- 10-10-2017 Last Replied Date:- 18-10-2017 – Is GST applicable on Ocean Freight for Nepal import consignment via Kolkata port? – Reply By KASTURI SETHI – The Reply = GST is applicable. – Reply By Subash Sharma – The Reply = What percentage of GST applicable? – Reply By Ganeshan Kalyani – The Reply = The query is not clear. – Reply By YAGAY AND SUN – The Reply = This query is clear to us. In our view GST is not Applicable. Since, Nepal is Land Locked Country and Indian GST Law has no Jurisdiction over Nepal. In Future, Goods can also be imported to Port at Odisha by Nepal and Government had clarified this matter in its' earlier Circular. – Reply By KASTURI SETHI – The Reply =

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Goods and Services Tax – Started By: – JSW CEMENT LIMITED – Dated:- 10-10-2017 Last Replied Date:- 11-10-2017 – Dear All Experts,Kindly throw your valuable opinion on whether value of Free cost material should be included in works contract value for the purpose of charging GST – Reply By Himansu Sekhar – The Reply = Please refer to Sec 15(20(b) of CGST act,2017. The value of free cost materials is includible in the WCS. – Reply By KASTURI SETHI – The Reply = I agree with the view of Sh.Himansu Sekhar Ji. Section 15(2) (b) of CGST Act. – Reply By Ganeshan Kalyani – The Reply = Yes , value of material issued free of cost to the contractor to incorporate it into the construction work to be added to consideration. – Reply By Ganeshan Kalyani –

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FAQ on GOVERNMENT SERVICES under GST – Goods and Services Tax – GST – Dated:- 10-10-2017 – FAQ on GOVERNMENT SERVICES under GST – News – Press release

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Service Tax – The place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers – Even in the Integrated Goods And Services Tax Act, 2017,as

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Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 10-10-2017 Last Replied Date:- 28-10-2017 – GST Update (Decisions of 22nd GST Council meeting which is yet to be notified): 1. Benefit for Composition Scheme 1.1 Threshold turnover to opt for composition scheme is raised from 75 lacs to 1 crore; 1.2 Person opting for composition scheme was restricted from providing any exempted / taxable service. But now a composite dealer can provide exempted service also. Eg. A doctor running clinic / hospital and pharmacy can now opt for composition for pharmacy; 1.3 A Group of Ministers shall be formed to make composition scheme more attractive. 2. Earlier any person providing inter-state service (other than job worker) was not eligible for threshold exemption of 20 lacs. However now such service providers can avail such benefit. Any person who has already taken registration may opt for cancellation; 3. Now small and medium businesses with annual aggregate t/o upto ₹ 1.5 crore s

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nth of July and 18th October 2017 for Month of August; 9.2 Refunds of IGST and Input tax for export to SEZ shall begin from 18th October 2017; 9.3 Merchant exporter (Trader) can now procure goods from domestic supplier on payment of GST @ 0.1%; 9.4 Exporters holding Adv. Authorization/EPCG and EOU's can now import / procure goods from domestic supplier without payment of GST; 9.5 Mechanism in 9.3 and 9.4 above is for temporary relief. As permanent relief, e-wallet to be introduced w.e.f 1st April 2018 which shall be credited for exporter with notional amount as advance refund for payment of GST. This advance shall be later adjusted with balance refund due after export; 9.6 To restore the lost incentive on sale of duty credit scrips, the GST on sale/purchase of these scrips is being reduced from 5% to 0%; 9.7 Specified banks and Public Sector Units (PSUs) are being allowed to import Gold without payment of IGST. This can then be supplied to exporters as per a scheme similar to Advan

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plot for infra development by authority having more than 50% stake of CG/ SG/UT shall be exempted from GST; 14. Further GST rates have also been revised in respect of certain goods / services. Finally 22nd meeting of GST Council has really given some breathing space to trade and industry people. Source: Press Release of department dated 06.10.2017 – Reply By shailender kumar – The Reply = Exporter take Duty Drawback with ITC under GST – Reply By Ashwarya Agarwal – The Reply = Yes, dept has issued new duty drawback rate which has 2 rates for each item. One is with cenvat and other is without cenvat. – Reply By Avinash Gopalakrishnan – The Reply = when are they planning to bring the Notification on 9.3 Merchant exporter (Trader) can now procure goods from domestic supplier on payment of GST @ 0.1%, or can i just ask my supplier to bill me at 0.1% for the next supply – Reply By Ashwarya Agarwal – The Reply = I am not sure about it but hopefully tomorrow i.e. 12.10.17. – Reply By Avinash G

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Customs – PUBLIC NOTICE NO. 43/2017 – Dated:- 10-10-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE PORT AREA : VISAKHAPATNAM – 530035 F. No. S23/197/2016-Ap(DBK) Date: 10.10.2017. PUBLIC NOTICE NO. 43/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 Attention of all Importers, Exporters, Customs Brokers and the Members of the Trade is invited to the following Board's instruction No. 15/2017-Cus dated 09.10.2017 issued by Central Board of Excise an

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Customs – TRADE FACILITY NO. 14/2017 – Dated:- 10-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 10.10.2017. TRADE FACILITY NO. 14/2017 Subject: Addressing the issues related to IGST Export Refunds Kind attention of exporters, importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the several issues pertaining to the IGST Expo

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GST – States – 02/2017/TNGST – Dated:- 10-10-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF COMMERCIAL TAXES Ezhilagam, Chepauk, Chennai 600 005. PRESENT: DR.C.CHANDRAMOULI, I.A.S. Circular No. 02/2017/TNGST (RC 085 /2016/A1/Taxation Cell) Dated: 10.10.2017. Subject: GST- Submission of Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act – Further Clarification- Issued. In view of the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017-Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of the Central Goods and Services Tax Rules, 2017 (hereafter referred to as the CGST Rules ) subject to certain conditions and safeguards. This notification h

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ph 5 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore. b) Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. However, in case the goods are not exported within the time specified in sub-rule (1) of rule 96A of the CGST Rules and the registered person fails to pay the amount mentioned in the said sub-rule, the facility of export under LUT will be deemed to have been withdrawn. If the amount mentioned in the said sub-rule is paid subsequently, the facility of export under LUT shall be restored. As a result, exports, during the period from when the facility to export under LUT is withdrawn till the time the same is restored, shall be either on payment of the applicable integrated tax or under bond with bank guarantee. c) Form for bond/LUT: Till the time FORM GST RFD-11 is available on the common por

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prosecuted should sufT1ce for the purposes of Notification No. 37/2017-Central Tax dated 4th October, 2017. Verification, if any, may be done on post-facto basis. e) Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 2(d) above by the exporter. If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted. f) Bank guarantee: Since the facility of export under LUT has been extended to all registered persons, bond will be required to be furnished by those persons who have been prosecuted for cases involving an amount exceeding Rupees two hundred and fifty lakhs, A bond, in all cases, shall be accompanied by a bank guarantee of 15% of t

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to be done. A copy of the sealing report would be forwarded to the Deputy/Assistant Commissioner having jurisdiction over the principal place of business. i) Purchases from manufacturer and Form CT-1: It is clarified that there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer without payment of tax under the GST regime. The transaction between a manufacturer and a merchant exporter is in the nature of supply and the same would be subject to GST. j) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them under GST regime. Therefore, supplies to EOUs are taxable like any other taxable supplies. EOUs, to the extent of exports, are eligible for zero rating like any other exporter. k) Realization of export proceeds in Indian Rupee: Attention is invited to para A (v) Part-I of RBI Master Circular No. 14/2015-16 dated 01St July, 2015 (updated as on 05th November, 201

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accordance with the applicable RBI guidelines. It may also be noted that the supply of services to SEZ developer or SEZ unit under LUT will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange. l) Jurisdictional officer: In this backdrop, it is hereby informed that the Bond or the letter of undertaking in place of Bond, in all cases, will be accepted by the jurisdictional Assistant Commissioners in respect of Assessment Circles and in the absence of Assistant Commissioner of State Taxes it will be accepted by the State Tax Officer of the Assessment Circle or any other officer as may be specified by the Territorial Deputy Commissioner. In respect of Large Taxpayers Unit, Chennai and Fast Track Assessment Circles, Coimbatore, Bond or the letter of undertaking in place of Bond will be accepted by respective Deputy C

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GST – States – F. No.AC/Export Cell/W.208/2017-18/566-571 – Dated:- 10-10-2017 – Office of the Special Commissioner (GST) Export/KCS Branch, Department of Trade & Taxes Govt. of NCT of Delhi 8th Floor, Vyapar Bhawan, I.P. Estate, New Delhi-110002 F. No.AC/Export Cell/W.208/2017-18/566-571 Dated: 10-10-2017 Circular Subiect:- Issues related to Bond/Letter of Undertaking (LUT) FOR Export without payment of Integrated Goods & Service Tax (IGST). Ref : Notification No. 37/2017 Central Tax dated 04-10-2017, Circular No. 08-08-2017-GST dated 04-10-2017 issued by CBEC, Ministry of Finance, Govt. of India. In supersession of earlier Circular No.-AC/Export Cell/W-208/2017-18, dated 2-8-2017 and Circular No. AC/Export Cell/W-208/2017-18/848-877, dated 7-9-2017 except as respects things done or omitted to be done before such supersession. 1 All registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish. Letter of Un

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of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of Integrated tax shall be restored. 2. Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. 3. Bank Guarantee: Since the facility of export under LUT has been extended to all registered persons, bond will be required to be furnished by those persons who have been prosecuted for cases involving an amount exceeding Rupees Two hundred and fifty lakhs. A bond, in all cases, shall be accompanied by a bank guarantee of 15% of the bond amount. 4. Clarification regarding running bond: The exporters shall furnish a running bond where the bond amount would cover the amount of sell-assessed estimated tax liability on the export. The exporter shall ensure that the outstanding Integrated tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the said liability

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ove, a fresh list of documents to be submitted for acceptance of FORM GST RFD-11 with Letter of Undertaking (LUT) at Export Cell Window, 1st Floor, Vypar Bhawan, Deptt. of Trade & Taxes, I.P. Estate, New Delhi as under:- 1 The registered person/exporter will submit request letter on its letter head for acceptance of GST RFD-11 signed by the proprietor/partner/director/authorised signatory as the case may be. 2 Form GST RFD-11 duly filled and signed with seal on company/firm's letter head. 3 Letter of Undertaking (prescribed format available on www.cbec.gov.in) on company/firm's letter head (in duplicate) duly signed by competent authority. 4 Undertaking/declaration on letter that he has not prosecuted for any office under the Central Goods and Services Tax Act, 2017 (12 of 2017 or Delhi GST Act, 2017 or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. 5 Copy of GST Registration Certificate Provisional/Permanent

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The Uttarakhand Goods and Services Tax (SIXTH Amendment) Rules, 2017 – GST – States – 792/2017/9(120)/XXVII(8)/2017 – Dated:- 10-10-2017 – PDF DOWNLOAD – Notification – Circular

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GST – States – 1763-F.T. – Dated:- 10-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1763-F.T. Dated, Howrah, the 10th day of October, 2017. In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 29th day of September, 2017. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the figures, le

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2017 (12) TMI 515 – MADRAS HIGH COURT – 2017 (7) G. S. T. L. 4 (Mad.) , [2017] 1 GSTL 11 (Mad) – Rate of tax of GST – works contract – case of petitioners is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable – Held that: – since the petitioner's representations are pending, it is to appropriate for the respondents to respond to the same by giving them a reply. The appropriate person, who would be in a position to give reply, is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
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There will be a direction to the Commissioner of Commercial Taxes to consider the representations given by the petitioner/Association and pass orders on merits and in accordance with law – petition disposed off. – W.P.No.26222

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al Goods and Services Tax Act, 2017 with effect from 01.07.2017 certain terms has arisen, which has compelled the petitioner to submit representations to the respondents. 3. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards works contract. The State Government is empowered to levy towards contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards the works contract. Therefore, the petitioner/Association made representations on 05.07.2017, 28.08.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable. 4. Alternatively, the petitioner/Association stated that if the petitioners are compelled to pay anything over and above 2%, the respondents, in addition to

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The appropriate person, who would be in a position to give reply, is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 8. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5 .Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017

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2017 (11) TMI 731 – DELHI HIGH COURT – TMI – Interpretation of statute – requirement of furnishing of Bond with bank guarantee or filing of LUT- Rule 96A of the Central Goods and Services Tax Rules, 2017 – Circular No. 4/4/2017 – Held that: – Respondent Nos. 2 and 4, has produced before the Court, Notification No. 37/2017-Central Tax, dated 4th October 2017, issued by the Central Board of Excise and Customs, whereby the grievance of the Petitioner in the present petition no longer survives – pe

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GST – States – D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 – Dated:- 10-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017. Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,- (a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner to the Special Commissioner of State Tax, to all the Additional Commissioners of Stat

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GST – States – D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 – Dated:- 10-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017. Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.- In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017, pleased to delegate and assign to the authorities holding any of the posts, mentioned in column (2) of the Schedule-II appended hereto, the functions and perform the duties as the officer stated in column (b) of the Schedule-I appended hereto, in relation to the sections of the said Act as mentioned in column (c) of the said Schedule-I, for the period during which any such authority continue to hold such post :- Schedule-I

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ai. MUM-INV-D-009 10 Assistant Commissioner of State Tax (Investigation- 10), Mumbai. MUM-INV-D-010 11 Assistant Commissioner of State Tax (Investigation- 11), Mumbai. MUM-INV-D-011 12 Assistant Commissioner of State Tax (Investigation- 12), Mumbai. MUM-INV-D-012 13 Assistant Commissioner of State Tax (Investigation-13), Mumbai. MUM-INV-D-013 14 Assistant Commissioner of State Tax (Investigation-14), Mumbai. MUM-INV-D-014 15 Assistant Commissioner of State Tax (Investigation-15), Mumbai. MUM-INV-D-015 16 Assistant Commissioner of State Tax (Investigation-16), Mumbai. MUM-INV-D-016 17 Assistant Commissioner of State Tax (Investigation-17), Mumbai. MUM-INV-D-017 18 Assistant Commissioner of State Tax (Investigation-18), Mumbai. MUM-INV-D-018 19 Assistant Commissioner of State Tax (Investigation-19), Mumbai. MUM-INV-D-019 20 Assistant Commissioner of State Tax (Investigation-20), Mumbai. MUM-INV-D-020 21 Assistant Commissioner of State Tax (Investigation-21), Mumbai. MUM-INV-D-021 22 Assi

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Tax (Investigation-34), Mumbai. MUM-INV-D-034 35 Assistant Commissioner of State Tax (Investigation-35), Mumbai. MUM-INV-D-035 36 Assistant Commissioner of State Tax (Investigation-36), Mumbai. MUM-INV-D-036 37 Assistant Commissioner of State Tax (Investigation-37), Mumbai. MUM-INV-D-037 38 Assistant Commissioner of State Tax (Investigation-38), Mumbai. MUM-INV-D-038 39 Assistant Commissioner of State Tax (Investigation-39), Mumbai. MUM-INV-D-039 40 Assistant Commissioner of State Tax (Investigation-40), Mumbai. MUM-INV-D-040 41 Assistant Commissioner of State Tax (Investigation-41), Mumbai. MUM-INV-D-041 42 Assistant Commissioner of State Tax (Investigation-42), Mumbai. MUM-INV-D-042 43 Assistant Commissioner of State Tax (Non Resident Circle), Mumbai. MUM-INV-D-043 44 Assistant Commissioner of State Tax (Investigation-1), Thane. THA-INV-D-001 45 Assistant Commissioner of State Tax (Investigation-2), Thane. THA-INV-D-002 46 Assistant Commissioner of State Tax (Investigation-3), Thane.

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Investigation-5), Pune. PUN-INV-D005 60 Assistant Commissioner of State Tax (Investigation-6), Pune. PUN-INV-D006 61 Assistant Commissioner of State Tax (Investigation-7), Pune. PUN-INV-D007 62 Assistant Commissioner of State Tax (Investigation-8), Pune. PUN-INV-D008 63 Assistant Commissioner of State Tax (Investigation-1), Kolhapur. KOL-INV-D-001 64 Assistant Commissioner of State Tax (Investigation-2), Kolhapur. KOL-INV-D-002 65 Assistant Commissioner of State Tax (Investigation-3), Kolhapur. KOL-INV-D-003 66 Assistant Commissioner of State Tax (Investigation-1), Solapur. SOL-INV-D-001 67 Assistant Commissioner of State Tax (Investigation-2), Solapur. SOL-INV-D-002 68 Assistant Commissioner of State Tax (Investigation-1), Nashik. NAS-INV-D-001 69 Assistant Commissioner of State Tax (Investigation-2), Nashik. NAS-INV-D-002 70 Assistant Commissioner of State Tax (Investigation-3), Nashik. NAS-INV-D-003 71 Assistant Commissioner of State Tax (Investigation-1), Dhule. DHU-INV-D-001 72 As

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GST – States – D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 – Dated:- 10-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017. Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 and section 167 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017, is pleased to delegate and assign to the the authorites holding any of the posts, mentioned in column (2) of the Schedule appended hereto, the functions and pe

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006 7 Deputy Commissioner of State Tax (Investigation), Raigad RAI-INV-E-001 8 Deputy Commissioner of State Tax (Investigation -1), Thane THA-INV-E-001 9 Deputy Commissioner of State Tax (Investigation – 2), Thane THA-INV-E-002 10 Deputy Commissioner of State Tax (Investigation), Palghar PAL-INV-E-001 11 Deputy Commissioner of State Tax (Investigation – 1), Pune PUN-INV-E-001 12 Deputy Commissioner of State Tax (Investigation – 2), Pune PUN-INV-E-002 13 Deputy Commissioner of State Tax (Investigation), Solapur SOL-INV-E-001 14 Deputy Commissioner of State Tax (Investigation), Kolhapur KOL-INV-E-001 15 Deputy Commissioner of State Tax (Investigation), Nashik NAS-INV-E-001 16 Deputy Commissioner of State Tax (Investigation), Dhule DHU-INV-E-0

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GST – States – D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8. – Dated:- 10-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010 dated the 10th October 2017. Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,- (a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner, to all the State Tax Officers, for carrying out the functions under various sections

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GST – States – D.C. (A and R)-2/GST/PWR/Sections/2017-18/ADM-8. – Dated:- 10-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017 Order No. D.C. (A and R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,- (a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner to all the Assistant Commissioners of State Tax, for carrying out the functions u

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1) and (5) of section 66 except in relation to the nomination of the Chartered Accountant or the Cost Accountant. (10) Section 70. (11) Sub-section (2) of section 71. (12) Section 73. (13) Section 74. (14) Section 75 (15) Section 76. (16) Section 78. (17) Section 79. (18) Section 84. (19) Sub-sections (1) and (5) of section 113. (20) Clause (a) of section 121. (21) Section 123. (22) Sub-section (5) of section 126. (23) Section 127. (24) Sub-section (1) of section 142. (25) Sub-section (2) of section 150. (26) Section 153. (27) Section 154. 2. The powers and duties assigned or delegated by or under this order shall be exercised within their jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to t

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GST – States – D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 – Dated:- 10-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017 Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,- (a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner to all the Deputy Commissioners of State Tax for carrying out the purposes under vario

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of section 65. (9) Sub-sections (1) and (5) of section 66. (10) Section 70. (11) Sub-section (2) of section 71. (12) Section 73. (13) Section 74. (14) Section 75 (15) Section 76. (16) Section 78. (17) Section 79. (18) Section 80. (19) Section 84. (20) Sub-sections (1) and (5) of section 113. (21) Clause (a) of section 121. (22) Section 123. (23) Sub-section (5) of section 126. (24) Section 127. (25) Section 134. (26) Sub-section (1) of section 142. (27) Sub-section (2) of section 150. (28) Section 153. (29) Section 154. 2. The powers and duties assigned or delegated by or under this order shall be exercised within their jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to time. PARAAG JAIIN N

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GST – States – 38/1/2017-Fin(R&C)(19) – Dated:- 10-10-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division __ Notification 38/1/2017-Fin(R&C)(19) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 29th day of September, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the f

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GST – States – S.O. 209. – Dated:- 10-10-2017 – Bihar Government Commercial Tax Department Notification The 10th October 2017 S.O. 209, dated the 10th October 2017-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 and notification S.O. No.169 dated 21st September, 2017 published in Bihar Gazette, Extra ordinary, vide Gazette No. 875 dated 21st September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the l

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GST – States – S.O. 205. – Dated:- 10-10-2017 – Bihar Government Commercial Tax Department Notification The 10th October 2017 S.O. 205, dated the 10th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) They shall come into force with effect from 29th September, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31st Octob

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Customs – 128/2017 – Dated:- 10-10-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NHAVA SHEVA-II JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, DIST. RAIGAD, PIN400707 F.NO.S/12-GEN-MISC-151/17-18DBKNS-II DATED:10/10/2017 PUBLIC NOTICE NO 128/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg. Attention of Importers /Exporters, Custom Brokers & Trade isinvited to Board s Instruction No.15/2017 – Customs dated 09/10/2017 on the above mentioned subject whereby Boardhas issued guidelines for refund of IGSTpaid on exports of goods under Rule 96 of CGST Rules 2017. Export General Manifest 2. Filing of correct EGM is a must for treating shipping bill or bill of export as a refund claim. The concerned airlines/s

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nce, the details available in the Customs System have been made available for viewingin their ICEGATE login. 3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately. 3.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Webportal. Exporters are advised to submit the requisite details once GSTN develops the utility. Valid return in Form GSTR-3 or Form GSTR-3B 4. Filing of valid return in GSTR-3 or GSTR-3B is another pre-condition for considering shipping bill/Bill of Export as clai

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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 the account declared with Customs in their GST registration details. 5.1 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 correctedin the Customs system so that their bank ac

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