Goods and Services Tax

GST – States – 38/1/2017-Fin(R&C)(14)/2406 – Dated:- 21-9-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division – Notification 38/1/2017-Fin(R&C)(14)/2406 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, 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 G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 175. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 175. dated 21st September 2017- In exercise of the powers conferred by section 99 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby constitutes the Bihar Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the Advance ruling pronounced by the Advance Ruling Authority, consisting of – (i)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 171. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 171. dated 21st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the G.S.T. Council, 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 (Fourth Amendment) Rules, 2017. (2) It shall extend to whole State of Bihar (3) Save as otherwise provided, they shall come into force with effect from 17th August, 2017. 2. In the Bihar Goods and services Tax Rules, 2017, (i) In sub-rule (4) of rule 3, for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the minist

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (v) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- 'Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion as suppliers may not furnish Bank Account details. ; (viii) With effect from the 28th June 2017, for FORM GST REG-13 , the following FORM shall be substituted, namely :- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Account Number Type of Account IFSC Bank Name Branch Address 7. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution /power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with UIN generated and allotted to respective UN Body/Embassy etc. 8. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date: (Signature) Name of Authorized Person: Or (Signature) Place: Date: Name of Proper Of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 169. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 169. dated 21st September 2017- In exercise of the powers conferred by sub-sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, read with section 168 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table bel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 164. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 164, dated 21st September 2017-In exercise of the powers conferred under section 146 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Order No. 03/2017-GST – Dated:- 21-9-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Order No. 03/2017-GST New Delhi, the 21st September, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 26/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2017- Union Territory Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1187 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 int

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 25/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 25/2017- Union Territory Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1186 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Sect

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 24/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2017-Union Territory Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1185.(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notificati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 6 – (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – . [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note:-The principal notification was published in the Gazett

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 26/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2017-Integrated Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1184 (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 inter-state su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 25/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 25/2017-Integrated Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1183 (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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sectio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 24/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2017-Integrated Tax (Rate) New Delhi, the 21st September, 2017 G.S.R 1182 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 12 – (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 18 – . [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note:-The principal notification was published in the Gazette of India, Ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 26/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2017-Central Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1181 (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 exempts intra state supply o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 25/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 25/2017- Central Tax (Rate) New Delhi, the 21st September, 2017 G.S.R.1180 (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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 24/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2017-Central Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1179 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Central Tax (Rate), dated the 28thJ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

stry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 6 – (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – . [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Central Tax(Rate), dated the 28thJune, 2017, vide number G.S.R. 690 (E), dated the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Rajesh Mishra – Dated:- 20-9-2017 Last Replied Date:- 25-9-2017 – I m a manpower service provider.In GST what type of return I hv to fill.Challan already deposited in time.Pl provide d process. – Reply By KASTURI SETHI – The Reply = Now Manpower Service is not under RCM. Normal returns are to be filed. GSTR 3 B, GSTR-1, 2 & 3. – Reply By Himansu Sekhar – The Reply = All the return as kasturi sir advised – Reply By MARIAPPAN GOVINDARAJAN – The Reply = First file GSTR 3B. Also file TRAN – 1 for carrying your balance credit to the GST regime; file GSTR 1 uploading your invoices; file GSTR 2 on confirming the inward supplies as in Form GSTR 2A and file return GSTR 3 by means of self assessment and als

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Notification regarding GST rate for branded cereal, pulses and flour – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 20-9-2017 – The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, interalia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name: a) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered. b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST. c) A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a regist

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Constitution of National Anti-profiteering Authority (NAA) under GST-reg. – Trade Notice – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – gvenugopal g – Dated:- 20-9-2017 Last Replied Date:- 25-9-2017 – In the month of July-2017, while making the payment Challan, we had inadvertently selected CESS instead of SGST, so again we have generated another challan and paid the correct SGST amount.Is it possible to get the refund of Cess (showing un-adjusted Cess in Electronic Credit Ledger), which we have wrongly paid in the month of July-2017 – Reply By KASTURI SETHI – The Reply = Refund is admissi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 20-9-2017 – New Delhi, Sep 19 (PTI) Fearing that a staggering ₹ 65,000 crore could get stuck in GST refunds, exporters today asked the government to fast-track the refund process and avoid further deterioration in their liquidity situation . The Committee on Exports, chaired by Revenue Secretary Hasmukh Adhia, today met 8 export promotion associations to understand their concerns post the implementation Goods and Services Tax (GST) from July 1. If refund does not start flowing immediately then about ₹ 65,000 crore would be stuck by the end of October. This will further deteriorate exporters' liquidity situation, FIEO Director General Ajay Sahai told reporters after the meeting. He hope

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

need immediate refund of taxes. The Gems and Jewellery Industry demanded exemption from Integrated GST (IGST) on procurement of precious metals from the nominated agencies for the purpose of manufacture and export of jewellery. They also sought a corresponding Central GST and State GST exemption on the subsequent supply made by the nominated agencies to the exporter of jewellery. The GST Council, chaired by Finance Minister Arun Jaitley and comprising state counterparts, had in its last meeting on September 9 decided to set up a committee under Adhia to look into the issues faced by the export sector. In its presentation before the committee, the FIEO stated that huge capital is blocked in refund and exporters will have to pay GST for July

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 01/2017 – Dated:- 20-9-2017 – Circular No. 01/2017 F.No.166/Cross Empowerment/GSTC/2017 Office of the Goods & Services Tax Council 5th Floor, Tower-II, Jeevan Bharti Building, Connaught Place, New Delhi Dated: 20th September, 2017 To All Chief Secretaries of the States/UTs with Legislature/Chairperson, CBEC; All Finance Secretaries / CCTs of the States / UTs with Legislature; All Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBEC). Sir / Madam, Subject: Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST – regarding Based on the decisions taken in the 9th Meeting of the GST Co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on stratified random sampling and could also take into account the geographical location and type of the taxpayers, as may be mutually agreed; 2. Further, the broad guidelines for the purposes of computation of "Turnover" as approved by the GST Implementation Committee in its meeting held on 31 August and 1st September 2017 and subsequently by the GST Council in its 21st Meeting held on 9 September 2017 are as follows: i. For taxpayers registered only under VAT, the total annual State turnover under VAT (including inter-State sales, exports and exempt goods) shall be taken as the basis for division; ii. For taxpayers registered under both VAT and Central Excise, the annual State turnover under VAT shall be taken as the basis for d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

turnover (total of VAT and Service Tax, excluding any turnover which is included in both) shall be calculated and used as the basis for division. The Service Tax turnover shall be on the basis of clauses (iv) and (v) as the case may be. 3. The State Level Committees Commercial Taxes of respective comprising Chief Commissioner/Commissioner States and jurisdictional Central Tax Chief Commissioners/Commissioners are already in place for effective coordination between the Centre and the States. The said Committees may now take necessary steps for division of taxpayers in each State keeping in view the principles stated above. Supplementary decisions, if any, may be taken by the said Committees to implement the decision of the GST Council, keepi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 32/2017-State Tax – Dated:- 20-9-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 32/2017-State Tax The 20th September, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 and notification No. 20/2017-State Tax dated the 28th August, 2017, the State Government, 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 last dates as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 31/2017-State Tax – Dated:- 20-9-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 31/2017-State Tax The 20th September, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (fifth 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 Arunachal Pradesh 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bmitted 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 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 rules, 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 Arunachal Pradesh : Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

following provisos shall be inserted, namely :- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment : Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Arunachal Pradesh, Department of Tax & Excise, notification No. 29/2017-State Tax dated 20th September, 2017 ; 8. 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(

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2017 (11) TMI 1022 – ALLAHABAD HIGH COURT – Tmi – Non-filing of GST Registration within the stipulated time – Held that: – The provisional ID and password allotted to the petitioner for the purposes of GST is not working – it is provided that no coercive action would be taken against the petitioner for not filing the GST return within the time stipulated. – Writ Tax No. – 661 of 2017 Dated:- 20-9-2017 – Mr. Pankaj Mithal And Mr. Umesh Chandra Tripathi, JJ. For The Petitioner : Suyash Agarwal F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =