Goods and Services Tax

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding – GST – States – 15/2017-18 – Dated:- 20-9-2017 – OFFICE THE COMMISSIONER TRADE & TAXES Department of Trade & Taxes, Govt of NCT of Delhi (GST-Policy Branch) Vyapar Bhawan, New Delhi F. No. 3 (66)/ GST-Policy /2017/837-42 Dated 20/09/2017 CIRCULAR-15 of 2017-18 Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding Sections 37, 38 and section 39 of the Delhi GST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Delhi GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th 15th and 20th of the next month respectively. Keeping in view that taxpayer

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rocess of reconciliation between the information furnished in FORM GSTR-3B with that furnished in FORM GSTR-1 and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules. 4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras. Furnishing of information in FORM GSTR- 1 & FORM GSTR-2: 5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-I, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are autopopulated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered per

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STR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same maybe reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month. Action on the system-based reconciliation: 7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GS

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has been paid as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the

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put tax liability: 10. Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month. Submission of GSTR-3B without payment of taxes: 11. Where, for some reasons, the registered person has only submitted th

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RM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26 th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-Centra1 tax dated 01.09.2017. Processing of information furnished: 13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under

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GST – States – G.S.R.042/P.A.5/2017/S.164/Amd.(3)/2017 – Dated:- 20-9-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 20th September, 2017 No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/2017.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on and with effect from the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words sixty days , the wor

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taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles on the date at the time of supply of such services in terms of section 13 of the Act. ; 6. In the said rules, in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following clause shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. . 7. In the said

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d gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. . 9. In the said rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address

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id return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. . 11. In the said rules, in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted. 12. In the said rules, 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 pers

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t July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted. 14. In the said rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. Qualification and appointment of members of the Authority for Advance Ruling.-The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. . 15. In the said rules, in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be added, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. . 16. In the said rules, with effect from the 22nd June, 2017, for FORM GST REG-13 , the following Form shall be substituted, namely:- Form GST REG-13 [See rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies /Ot

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

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registration can be granted suo-moto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. • PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. 17. In the said rules, in FORM GST TRAN-1, with effect from 1st July, 2017, in serial no. 7,- (i) in item (a), for the word, figures and bracket and 140 (6) , the sign, figures, bracket and word ,140 (6) and 140 (7)" shall be substituted; (ii) in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (iii) in item (b), – (a) after the word, figures and bracket, section 140 (5) , the words, figures and bracket and section 140(7)

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GST – States – G.O.Ms. No. 36/CT/2017-18 – Dated:- 20-9-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 36/CT/2017-18 Puducherry, the 20th September, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 15th day of September, 2017. 2. In the Puducherry 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 (l), (2) and (3), a person who has been granted registration

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onically 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 127, after clause (iii), the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; 5. In the principal rules, in rule 138, in sub-rule (1), the 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 ex

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kets and letters (including Credit Transfer Document (CTD)) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely:- Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading inputs. ; 7. In the principal rules, in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be deemed to have been substituted with effect from the 1st day of July, 2017; 8. In the principal rules, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be deemed to have been inserted with effect from the 30th day of August, 2017, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an im

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2017 (10) TMI 254 – RAJASTHAN HIGH COURT – 2017 (4) G. S. T. L. 447 (Raj.) – Composition Scheme – it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements – Held that: – problem occuring in system must be immediately reported – no coercive action (penal interest, late fees and prosecution) against any of the client of the petitioners members who are referred in the petition and are informing by email, will be protected. The composition Scheme is extended upto 30.9.2017, therefore, desirous assessee can apply – those who could not apply under composition scheme upto 16.8.2017, their applications will be accepted and if their case does not fall under composition log-in,

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Ms. Meenal Ghiya, Mr. Siddharth Ranka and Mr. Kinshuk Jain. 2. Looking to the averments which are made in the petition and the reply which has been filed, it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements. 3. In that view of the matter, we pass the following directions to come out with the immediate solution:- (i) Whosoever try to log-in to the system, if the same is not responding, assessee or Chartered Accountant/ or Tax Practitioner will inform immediately by email to the District Information Officer of the concerned District, appointed by Central/State Government. (ii) Address of the each District Head will be provided. Mr. R.B. Mathur will provide the a

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Goods and Services Tax – Started By: – neela kandan – Dated:- 19-9-2017 Last Replied Date:- 29-9-2017 – My friend is a MD of IT company.He wants to know whether he can avail ITC for the telephone bills paidregards – Reply By Himansu Sekhar – The Reply = Telephone bills in the name of the company allowed. – Reply By Himansu Sekhar – The Reply = If the bills are in his own name or the telephones are used in his residence even if in the name of the company the credit is not allowed refer sec 17(5) of cgst act – Reply By Ganeshan Kalyani – The Reply = Credit is allowed if the input is used in course or furtherance of business. If telephone is used partially for business and partly for person use then credit is allowed of the input tax which is

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restricted to so much of the input tax as is attributable to the purposes of his business. – Reply By Himansu Sekhar – The Reply = I agree with the experts. – Reply By KASTURI SETHI – The Reply = The reply of Sh.Ranganathan, Sir covers (includes) the replies of all experts. ITC is available but conditionally and has to be taken care of the phrase, in the course of or for furtherance of business . In the Company's office telephone which is in the name of Director of the Company, ITC is admissible as telephone is being used in course of or for furtherance of business of the Company. – Reply By Ganeshan Kalyani – The Reply = Telephone service may invite audit point. Say for e.g. a director is having telephone at home which is paid by the c

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Goods and Services Tax – Started By: – SHIVKUMAR SHARMA – Dated:- 19-9-2017 Last Replied Date:- 22-9-2017 – Dear Experts One of my friend having manufacturing unit at Surat and having additional place of business also at surat.They have lying few quantity of duty paid finished goods in closing stock at additional place of business on 30.06.2017, Please confirm whether we can avail input tax credit of excise duty involve in closing stock at additional place of Business while filing GST TRN-1. Please not that stock lying on 30.06.2017at additional place of business was not shown in ER-1 of June 2017 as the same was duty paid goods. please share your expert opinion at the earliest Thanks & Regars – Reply By Rajagopalan Ranganathan – The R

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er: Under central excise factory had separate excise registration and additional place did not had excise registration. Now, manufacturing unit will claim input credit on inputs, capital goods and service tax credit. The excise excess credit shown in the return of June 2017 can be claimed in GST by carry forwarding the same in GST TRAN 1. The closing stock which is lying at depot (additional place of business) is an excise paid stock. Those stock will be sold by applying GST rate. So input tax credit contain in the closing stock is eligible as credit. This can be claimed in GST by showing in GST TRAN 1. – Reply By Himansu Sekhar – The Reply = Question which is to be resolved- own invoice will not be a valid document for taking the credit in

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R-1 return or VAT returns. – Reply By KASTURI SETHI – The Reply = Sh.Himsnsu Sekhar Ji,. We should not forget that Sh.Shiv Kumar Sharma is himself an expert. I always read his replies with eagerness and with an intent to get something new that is new idea. It is a fact and not exaggeration. – Reply By Himansu Sekhar – The Reply = No doubt about his enormous contribution and my due regards for his knowledge and wisdom.The issue he has raised is a genuine concern of many a persons. We need a solution. – Reply By Ganeshan Kalyani – The Reply = Stock lying at factory- the input credit is availed and utilised. The closing credit balance of input tax is shown in the excise return. The same closing credit can be disclosed in GST TRAN 1 and claim t

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Goods and Services Tax – GST – Detention of goods under transport – discrepancy in documents – the statutory provisions provide a mechanism for adjudication following detention of goods including for

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Service Tax – Import of services – GST – The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is loc

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Goods and Services Tax – Started By: – Subodh Modak – Dated:- 19-9-2017 Last Replied Date:- 25-9-2017 – Sir, I have submitted in 3B form with SGST tax amount ₹ 24000/- instead of 2400/-.The turnover is 40000/- And rate is 12%. The form is submitted . Before filing the correction is required to be done. System is asking for the payment and thereafter filing can be done. Do I have to pay this amount? what is the alternative. there is no credit available in ledger. subodh modak – Reply By KASTURI SETHI – The Reply = You need not to deposit. GSTR 3 B in your case stands submitted but not FILED . It is saved and submitted up to the stage of indicating your liability. When you file GSTR-1, GSTR-2 (Auto populated) and GSTR-3, your exact lia

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The Reply = As you know GSTR 3 B is Provisional, after filing GSTR 3 B, if mistake is not auto corrected, you will not be able to file GSTR 3 B till December, 17. You will have to deposit late fee till December, 17. Thus your all GSTR 3 B will be late. So take up the matter with Helpdesk or with the jurisdictional Range Officer. Due tax along with interest should be deposited but not liability being shown in GSTR 3 B. You cannot and should not deposit liability being shown in GSTR 3 B but you will have to face late fee till December, 17 as the system will not allow you to file GSTR 3 B till December, 17. – Reply By Subodh Modak – The Reply = Thanks to all for sharing views. I think the IT Companies doing programming making a fun of tax pay

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ople suffered a lot during Demonentisation drive. Now undet GST they feel more frustrated than Demonentisation. The phase of Demonentisation has gone for ever thought it's hangover is present. Its side effects will vanish slowly but what about GST. It is not one nation one tax. It is one nation five taxes. So many facilities have been snatched from the common man. Common man is concerned with Roti Kapda and Makan. Common man has nothing to do with high image of India in the world. The graph of crime has gone up. Women do not feel safe. – Reply By Ganeshan Kalyani – The Reply = Atleast six months time should have been given to the assesses to get prepared for GST. The law was introduced in instalment. Law was finalised on the last week o

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Goods and Services Tax – Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 – Circular – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 19-9-2017 – Introduction Tax Deducted at Source (TDS) is a system introduced by Income Tax Department, where person responsible for making specified payments such as salary, commission, professional fees, interest, rent, etc. is liable to deduct a certain percentage of tax before making payment in full to the receiver of the payment. It is one of the modes/methods to collect tax, under which, certain percentage of amount is deducted by a recipient at the time of making payment to the supplier. It is similar to pay as you earn scheme also known as Withholding Tax, in many other countries. The Central Excise Act, 1944 or the provisions contained in Chapter V of the Finance Act, 1994 did not make any provisions for deduction of tax at sources for supply of goods or for supply of services. The VAT of the State Government made provisions in respect to deduction of tax at sources from the buyer and depositing the same with the

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e Government is not defined. Local authority; or As per section 2(69) of the CGST Act, 2017, local authority means – a Panchayat as defined in clause (d) of article 243 of the Constitution; a Municipality as defined in clause (e) of article 243P of the Constitution; a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; a Cantonment Board as defined in section 3 of the Cantonments Act 2006; a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; a Development Board constituted under article 371 of the Constitution; or a Regional Council constituted under article 371A of the Constitution. Governmental agencies; or A Government or state agency, often an appointed commission, is a permanent or semi-permanent organization in the machinery of government that is responsible for t

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s itself as a nodal agency for coordination amongst the ministries of the Govt. of India . Most notably as an international feature, what appear to be independent agencies (or apex agencies) include some that have active roles for Ministers, such as, The National Security Council, The Indian Council of Agricultural Research, The Aeronautical Development Agency The Defence Intelligence Agency, and the Planning Commission, which is chaired ex officio by the Prime Minister. Such persons or category of persons as may be notified by the Government on the recommendations of the Council. The Central or State Government has power to specify such person or a category of such persons as may be notified on the recommendations of the GST Council. Accordingly, in continuation to the smooth applicability of TDS provisions, the Central Government vides Notification No. 33/2017 – Central Tax, dated 15.09.2017, has specified the category of person to whom TDS is required to be deducted, are as follows:

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excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice. Point of taxation As per section 51(1) of the CGST Act, 2017, TDS is require to be deducted by the deducter where the total value of supply of taxable goods and/ or services, under a contract, exceeds 2,50,000/- (excluding the amount of Central tax, State tax, Union Territory tax, Integrated tax and cess indicated in the invoice). Thus, individual supplies may be less than ₹ 2,50,000/-, but if contract value is more than ₹ 2,50,000/-, TDS will have to be deducted. This can be understood by way of following example: Department of Health has entered into three agreements with a supplier, are as follows: Contract for cleaning : Contact value – ₹ 2,20,000/- (including GST of ₹ 20,000/-) Contract for renting of vehicle, i.e., Cars : Contact value – ₹ 2,95,000/- (including GST of ₹ 45,000/-) Contract for security guards : Contact value – ₹ 3,5

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ssible for the supplier (i.e., the deductee) to take credit of TDS in his electronic cash ledger. LOS as well as POS is in different states. In such case, IGST would be levied. TDS to be deducted would be TDS (Integrated tax) and it would be possible for the supplier to take credit of TDS in his electronic cash ledger. LOS as well as POS is in Mumbai State and the recipient is located in Rajasthan State. The supply would be intra-State supply and CGST plus SGST would be levied. In such case, transfer of TDS (CGST plus SGST of Mumbai State) to the cash ledger of the supplier (CGST plus SGST of Mumbai State) would be difficult as it will require the registration of recipient in the state of Mumbai. So in such case, TDS would not be deducted. Thus, when both the supplier as well as the place of supply is different from that of the recipient, no TDS would be made. These situations can be understood by way of following Table: Particulars Situation (a) Situation (b) Situation (c) LOS Rajasth

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ra-State supplies of goods or services or both received by a deductor (or recipient) under section 51 of the CGST Act, from any supplier, who is not registered, from the whole of the CGST leviable thereon under sub-section (4) of section 9 of the CGST Act, i.e., supplies from unregistered persons, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the CGST Act. Accordingly, a deductor (or recipient) is not required to pay GST under RCM in case of supplies received from unregistered suppliers provided deductor is not required to take registration in any cases other than case covered by clause (vi) of section 24 of the Act, i.e., persons who are required to deduct tax under section 51, whether or not separately registered under this Act . Now, point of discussion is that whether a deductor (or recipient) is required to deduct TDS in respect of supplies received from registered supplier [cases covered by section

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ion. Since, deductor would have paid whole tax under RCM, and then there is no requirement to deduct tax at source again at the time of payment. According to the second school of thoughts, TDS may be deducted at the time of making of payment to the supplier as in section 51 of the CGST Act, 2017, law is silent and it is no where specifically specified that in case of RCM, deductor is not required to deduct TDS. For cases covered by section 9(4) of the CGST Act, 2017 With reference to Notification No.9/2017-Central Tax (Rate), dated 28.06.2017, whole tax in respect to all intra-state supplies is exempt from levy of GST under RCM. Accordingly, deductor will not be required to pay GST under RCM [section 9(4)]. But, in this case also, whether deductor is required to deduct TDS on payment to be made to such deductee (or supplier)? For this purpose, according to one school of thoughts, TDS may not be deducted at the time of making of payment to the supplier. As whole of supply is exempt from

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tronic cash ledger which can be used for payment of tax. Q.28 Please clarify ITC credit status for the following condition: If commission received without deducting GST in cases where distributor under exemption or composition scheme? Ans. The section concerning GST deduction (section 51 of CGST Act, 2017) has not been operationalized till now. But if the distributor is under threshold exemption or under composition scheme, the requirement for GST deduction depends upon the taxable supply and value of contract rather than the nature of the supplier. Accordingly, if a person is providing taxable supplies and value of contract is exceeding 2.5 lakhs then TDS is required to be deducted by the deductors, i.e., specified persons. From the above, prima facie, following points may be considered: TDS may not be required to be deducted where recipient is liable to pay whole GST under reverse charge mechanism [Section 9(3) of the CGST Act, 2017]. TDS may not be required to be deducted where supp

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rnment account by the deductor by 10th of the succeeding month. The deductor would be liable to pay interest if the tax deducted is not deposited within the prescribed time limit. TDS Certificate As per section 51(3) of the CGST Act, 2017, a TDS certificate is required to be issued by deductor (the person who is deducting tax) in Form GSTR-7A to the deductee (the supplier from whose payment TDS is deducted), within 5 days of crediting the amount to the Government. The certificate shall contain following: Contract value, Rate of deduction, Amount deducted, Amount paid to the Government, and such other prescribed particulars. As per section 51(4) of the CGST Act, 2017, any deductor fails to issue the certificate, would be liable to pay a late fee of ₹ 100/- per day from the expiry of the 5th day till the certificate is issued. This late fee would not be more than ₹ 5000/-. For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount ex

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shall be made available to each of the suppliers in Part C of FORM GSTR-2A electronically through the Common Portal and the said supplier may include the same in FORM GSTR-2. The amounts deducted by the deductor get reflected in the GSTR-2 of the supplier (deductee). The supplier can take this amount as credit in his electronic cash register and use the same for payment of tax or any other liability. The following information will be declared by the deductor in GSTR-7: S.No. Particulars 1. GSTIN of the deductee 2. Contract Number 3. Contract Date 4. Contract Value 5. Invoice Number 6. Invoice Date 7. Invoice Value 8. Date of payment to deductee 9. Value on which TDS is to be deducted Consequences of not complying with TDS provisions S. No. Event Consequence 1. TDS not deducted Interest to be paid along with the TDS amount else the amount shall be determined and recovered as per the law 2. TDS certificate not issued or delayed beyond the prescribed period of five days Late fee of &#8377

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Goods and Services Tax – Started By: – Mayuri Shete – Dated:- 19-9-2017 Last Replied Date:- 21-9-2017 – If we have paid Rs.3,25,000 against our URD liability for the month of July-2017. & again in the month of Aug-2017 we have fresh liability of ₹ 3,50,000/-against URD transactions. so how much tax payment should be done through challan in this month? ₹ 25000/-or ₹ 3,50,000/-? please advise. – Reply By Vamsi Krishna – The Reply = RCM shall be paid in cash & can be utilised on payment of output liability.So in your case you need to dischrage 3,50,000 in cash ledger and can be utilised against output liability. – Reply By Mayuri Shete – The Reply = When we discharged our RCM liability of ₹ 3,25,000/-in July-20

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August 2017. The last date will be 20.9.2017. Whatever amount you pay through bank challan it will be reflected in your Electronic Cash Ledger. You can use this for payment of tax on supplies made by you at any time. There is no time limit for utilising the amount deposited in Electronic Cash ledger. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Vamsi Krishna – Reply By Mayuri Shete – The Reply = We have discharged our RCM liability for July-2017 on 20.8.17 itself, filed GSTR3-B for July-2017. But then the amount is not reflecting in our Electronic credit ledger. we paid the amount on 16.08.2017. it was reflecting in cash ledger on 20.08.2017.we filed GSTR3B. now cash ledger is showing zero balance & credi

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ll have an option in GSTR-2 for credit. Pls wait till dead line of GSTR-1. Once GSTR-2 window opens, the RCM liability that is paid shall be allowed and added to the input ledger. – Reply By Mayuri Shete – The Reply = @ Vamsi Krishna, checked liability ledger. RCM liability adjusted against cash.will wait till 10.10.17 for RCM payment done to be added in our credit ledger.Thanks to all the experts for this valuable information. – Reply By Ganeshan Kalyani – The Reply = There is a practise of paying reverse charge liability in cash and availing the credit in the same month. Since you had no liability in the month of July 2017 on sales, you paid GST in cash under reverse charge. You have liability in August 2017. You can claim the credit of t

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2018 (4) TMI 1398 – CESTAT ALLAHABAD – TMI – Nature of activity – Service or sale – transfer of “rights and privilege of export of sugar quota” – whether the transaction is service or in goods? – Held that: – reliance placed in decision of Hon'ble Supreme Court in the case of Vikas Sales Corporation [1996 (5) TMI 363 – SUPREME COURT OF INDIA], where it was held that DEPB has an intrinsic value that makes it a market commodity. Therefore, DEPB, like REP licence qualifies as “goods” within the meaning of the sales tax laws of Delhi, Kerala and Mumbai and its sale is exigible to tax.
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The transaction in question regarding sale of rights and privilege of export of sugar quota is sale of goods and no service is involved – appeal dismissed – decided against Revenue. – E/70503/2017-EX[SM] – 70765/2018 – Dated:- 19-9-2017 – Mr. Anil Choudhary, Member (Judicial) Shri Pradeep Kumar Dubey (Supdt.) AR for Appellant Shri Shubham Agrawal (Advocate) for Respondent Per: Anil Choudhary The issue

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not include newspapers, actionable claims, stocks, shares and securities. what is relevant to note is that this definition is not only inclusive in nature, but takes in all kinds of movable property. It excludes from its ambit certain items, but for such exclusion may have fallen within the ambit of the said definition. It was further held that the licenses have a value of its own. It is by itself a property and it is for this reason that it is freely bought and sold in the market, for all purposes and intent, it is goods. Unrelated to the goods which can be imported on its basis, this commands a value and is treated as such. This is because it enables its holder to import goods which he cannot do otherwise. 4. The said ruling was again followed by a full Bench of Hon'ble Supreme Court in Yasha Overseas v/s Commissioner of Sales Tax and others, alongwith other appeals, reported in (2008) 8 SCC 681, wherein the Hon'ble Supreme Court was considering the ruling in the case of Vika

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the purchaser, on payment of consideration, buys something for its value. DEPB credit is thus clearly goods within the meaning of sales tax laws and its sale is clearly exigible to tax. We may observe here, if DEPB (or for that matter REP licence!) has to be compared with a lottery ticket, it can only be compared with a lottery ticket that has won the prize. The prize-winning lottery ticket ceases to be a mere piece of paper having no value itself. It acquires inherent value and becomes itself a thing of value. Imagine a situation where prize-winning lottery tickets are freely available for sale. (As a matter of fact, clandestine sale of the prize-winning lottery ticket for conversion of black money into white is not completely unknown!) In buying the prize-winning lottery ticket the purchaser would pay the consideration for the value that the piece of paper has acquired and in that situation we fail to see how that ticket can be described as anything else but goods . If any more analo

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GST – States – 15/2017-GST – Dated:- 19-9-2017 – GOVERNMENT OF JAMMU AND KASHMIR COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX SOLINA RAMBAGH SRINAGAR Notification No. 15/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jammu and Kashmir Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kas

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2017 (11) TMI 1103 – RAJASTHAN HIGH COURT – 2018 (360) E.L.T. 477 (Raj.) – Clandestine removal – Whether the Hon’ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of laboureres and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director? – maintainability of appeal – section 35-G of CEA.
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Held that: – this appeal is under 35-G where it will be difficult for us to reverse the finding of fact arrived at by the Tribunal that witnesses in the panchnama were not examined by the Commissioner of Excise – The fact which has been recorded by the Tribunal is a finding of fact and being last fact finding authority, it could not be disturbed.
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Cross-examination of witnesses – Held that: – In view of the finding given by the Tribunal and not cross-examination of witn

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as framed in Excise Appeal No.69/2017 the following substantial questions of law:- (a) Whether the Hon ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of labourers and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director ? and; (b) Whether the Hon ble CESTAT is correct in setting aside the demand of non-payment of Central Excise Duty of ₹ 3,17,41,935/- by holding that the statements of concerned persons used as corroboratory evidences were not legally sustainable as crossexamination of witnesses was not allowed by the adjudicating authority whereas the assessee had not claimed that statements of said persons were factually wrong or they had any bias or malice towards the assessee and cross examination of such persons would not have reduced the weight of

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ld not have reduced the weight of evidentiary value of their statements. 5. While passing the order, the Tribunal observes as under:- 115. In view of the above discussion and findings, I pass the following order:- ORDER (I) I confirm under Section 11A (2) of the Central Excise Act 1944, Central Excise duty of ₹ 3,17,41,935/- (including cess and other levies as applicable) (Rupees three crore seventeen lacs forty one thousand nine hundred and thirty five only) against M/s Goyal Tobacco Co. P Ltd., D-21, Krishnapuri, Old Ramgarh Mod, Jaipur and order its recovery from them along with interest leviable under Section 11AB/11AA of the Act ibid. (ii) I impose under Section 41 AC of the Act ibid read with Rule 19 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, a penalty of ₹ 3,17,41,935 ( Rupees three crore seventeen lacs forty one thousand nine hundred and thirty five only) on M/s Goyal Tobacco Co. P

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option is given to M/s Goyal Tobacco Co. P Ltd, B-21, Krishanpuri, Old Ramgarh Mod, Jaipur to redeem the same on payment of fine of ₹ 20,000/- (Rupees twenty thousand only) in lieu of confiscation. This option should be exercised within 90 days from the receipt of this order. At the time of release of the goods, Central Excise officer shall draw proper samples of the goods for future reference. (iv) I order under Rule 25 of the Central Excise Rules, 2002 order confiscation of 26 bags of Orchha Pouch of Unmanufactured Tobacco of MRP ₹ 2 each, total valued at ₹ 1,56,000/- and quantity of 4500 pouches of big Zipper of unmanufactured tobacco of MRP ₹ 4, total valued at ₹ 1800/-. However in terms of Section 34 of the Central Excise Act, 1944, an option is given to M/s Goyal Tobacco Co. P Ltd. B-21, Krishanapuri, Old Ramgarh Mod, jaipur to redeem the same on payment of fine of ₹ 25,000/- (Rupees twenty five thousand only) and ₹ 250/- (Rupees two hun

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of ₹ 3,17,41,935/- by holding that the statements of concerned persons used as corroboratory evidences were not legally sustainable as cross examination of witnesses was not allowed by the adjudicating authority whereas the assessee had not claimed that statements of said persons were factually wrong or they had any bias or malice towards the assessee and cross examination of such persons would not have reduced the weight of evidentiary value of their statements. 7. Counsel for the appellant contended that the Tribunal has seriously committed an error in holding as under:- It appeared that an attempt was made by the noticee to prove that the seized three pouch packing machine were not in working condition and could not produce the notified goods. On request of the noticee photography of the seized machines was carried out under panchnama dated 13.7.2011. It appeared from the said photographs of the seized machined as well as Panchnama to the proceedings carried out on 13.7.2011 a

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Company, they used to pack the Laxmi brand tobacco pouches with the help of 3 automatic pouch packing machines installed at 269, Govind Nagar (East), Old Ramgarh Moad, Jaipur and one tobacco mixer. (iv) that since he joined the company , he used to pack the tobacco pouch packing Laxmi brand at 269, Govind Nagar (East). Old Ramgarh Moad, Jaipur as and when required; 9. Whereas further the statement of Shri Shyam Babu Goyal, labour of M/s Goyal Tobacco Co P Ltd, B- 21, Krishnapuri, Old Ramgarh Mode, Jaipur was recorded on the spot on 18.01.2011 under Section 14 of the Central Excise Act, 1944 wherein he interalia stated that: (i) that he was working as lobour for packing of Laxmi brand tobacco pouches of ₹ 2/- and ₹ 4/- for last 10 years. He was alotted the tobacco and packing material by Sh Pramod Sharma. (ii) that he used to pack ₹ 4/- Laxmi brand tobacco pouches manually with other 13-15 lobours. HE also looked after the lobour staff payment for packing which was mad

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crossexamine the Panch witnesses and the Seizing Officer of the goods seized in contravention of the FERA & Customs Duty Act and that the opportunity has not been given. Therefore, it is violative of natural justice. It is true that the petitioner had confessed that he purchased the gold had brought it. He admitted that he purchased the gold and converted it as a Kara. In this situation, bringing the gold without permission of the authority is in contravention of the Customs Duty Act and also Fera. When the petitioner seeks for cross-examination of witnesses who has said that the recovery was made from the petitioner necessarily an opportunity requires to be given for the cross-examination of the witnesses as regards the place at which recovery was made. Since the dispute concerns the confiscation of the jewellery, whether at conveyor belt or at the green channel, perhaps the witnesses were required to be called. But in view of confession made by him, it binds him and, therefore, i

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exemption. Under these circumstances, we do not find any illegality in the order passed by the authority warranting interference. 10. Learned counsel has also relied upon the decision in case of Naresh J. Sukhawani vs. Union of India, 1995 SCC Supl. (4) 663, which reads as under:- It must be remembered that the statement made before the Custom officials is not a statement recorded under Section 161 of the Criminal Procedure Code, 1073. Therefore, it is material peace of evidence collected by the Customs officials under Section 108 of the Customs Act. That material incriminates the petitioner including him in the contravention of the provisions of the Customs Act. The material can certainly be used to connect the petitioner in the contravention inasmuch as Mr.Dudani s statement clearly inclupates not only himself but also the petitioner. It can, therefore, be used as substantative evidence connective petitioner with the contravention by exporting foreign currency out of India. Therefore

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inference from the evidence and circumstances must be carefully distinguished from conjectures or speculation. The mind is prone to take pleasure to adapt circumstances to one another and even in straining them a little to force them to form parts of one connected whole. There must be evidence direct or circumstance to deduce necessary inference in proof of the facts in issue. There can be no inferences unless there are objectives facts, direct or circumstances from which to infer the other fact which it is sought to establish. In some cases the other facts can be inferred with as much practical as if they had been actually observed. In other cases the inferences do not go beyond reasonable probability. If thee are no positive proved facts, oral, documentary or circumstantial from which the inferences can be made the method of inferences can be made the method of inference fails and what is left is mere speculation on conjecture. Therefore, when an inference of proof that a fact in dis

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GST – States – 82/ST-2 – Dated:- 19-9-2017 – HARYANA GOVERNMENT EXCISE & TAXATION DEPARTMENT Notification The 19th September, 2017 No. 82/ST-2.- In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 and Notification No. 69/ST-2, dated 10th August, 2017, the Commissioner of State Tax, Haryana, 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 specified in the corresponding entry in column (3) of the said Table,

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GST – States – F.No. 3240/CTD/GST/2017/4 – Dated:- 19-9-2017 – F.No. 3240/CTD/GST/2017/4 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 19th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No.6 of 2017) and the Notification issued vide F.No.3240/CTD/GST/2017, dated 08th August, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shal

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GST – States – F.No. 3251/CTD/GST/2017 – Dated:- 19-9-2017 – F.No.3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt.19.09.2017 NOTIFICATION Subject: Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017. In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to registration and composition under the Puducherry Goods and Services Tax Act, 2017 or

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9 Cancellation of registration. v. sub-sections (1), (2) of section 30 Revocation of cancellation of registration. vi. rule 6 Validity of Composition levy vii. sub-rule (1), (2), (3), (4), (5) of rule 9 Verification of the application and approval. viii. sub-rule (4) of rule 10 Issue of registration certification. ix. sub-rule (2), proviso of rule 12 Grant of registration to person required to deduct tax at source or to collect tax at source. x. sub-rule (1) of rule 16 Suo moto registration. xi. sub-rule (2) of rule 17 Assignment of Unique Identity Number to certain special entities. xii. sub-rule (2), (4), (5), proviso of rule 19 Amendment of registration. xiii. sub-rule (1) of rule 22 Cancellation of registration. xiv. sub-rule (1), (2)b,

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GST – States – FA-3-64/2017-1-V-(105) – Dated:- 19-9-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 19th September 2017 FA-3-64/2017-1-V-(105): In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS 1. The amendments made by – (i) serial no. 2, 3, 4 and 5 shall be deemed to have come into force with effect from 15.09.2017 ; (ii) serial no. 6, 7 and 8 shall be deemed to have come into force with effect from as provided in it. 2. In the Madhya Pradesh Goods and Services Tax. Rules, 2017, (hereinafter r

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te: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. In the principal rules, after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rul

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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 Madhya Pradesh, Commercial Tax Department, Bhopal, notification No. FA-3-62/2017/1/V(102) dated 15.09.2017. ;, 6. In the principal rules, with effect from the day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the w

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GST – States – Va Kar/GST/04/2017-S.O. No. 080 – Dated:- 19-9-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 19th September, 2017 S.O. No.- 80 – Dated – 19th September, 2017- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of notification S.O 76 dated 13 September, 2017, published in the Jharkhand Gazette, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as th

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R-2 All Upto 31st October, 2017 3. GSTR-3 All Upto 10th November, 2017 Explanation.- For the purposes of this notification, the expression turnover has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act. 2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette. 3. This notification shall be deemed to be effective from the 11th day of September, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand K. K. Khandelwal, Principal Secretary-cum Commi

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GST – States – G.O.Ms. No. 417 – Dated:- 19-9-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O. MS. No. 417 Dated: 19-09-2017 NOTIFICATION The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017 In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No:16 of 2017), the Government of Andhra Pradesh hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Department as subsequently amended:- 2) These amended rules (i) to (vi) and (ix) shall be deemed to have come into force with effect on and from 1st July,2017 and rules (vii) and (viii) shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint. Amendments In the said Rules,- (i) for rule 122, the following rule shall be substituted, namely:- 122. Constitution of the Authority.- The constitution of the

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be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (v) for rule 126, the following rule shall be substituted, namely:- 126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017. ; (vi) for rule 137, the following rule shall be substituted, namely:- 137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017. (vii) for rule 138, the following shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to i

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of FORM GST EWB-01: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the moveme

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may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods. (8) The information furnished in Part A of FORM GST EWB-01

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for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. no. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Chief Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall

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arance by Customs; and (d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Chief Commissioner of State Tax, in consultation with the Chief Commissioner of Central Tax goods, may notify. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS . ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in uni

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0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentr

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s and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled,whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 Other nu

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berries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68. 1004 Oats [other than those put up in unit container and bearing a registered brand name] 69. 1005 Maize (corn) [other than those put up

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s vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 86. 120

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96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104. 3002 Human Blood and its components 105. 3006 All types of contraceptives 106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 107. 3304 Kajal [other than kajal pencil stic

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Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136. 8445 Amber charkha 137. 8446 Handloom [weaving machinery] 138. 8802 60 00 Spacecraft (including satellites) and suborbital

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Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601) (viii) after rule 138, as amended, the following rules shall be inserted, namely:- 138A.Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Chief Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of th

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ces.-(1) The Chief Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Chief Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Chief Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Chief Commissioner or an officer authorised by hi

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TIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover up to five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See Rule 138) Consolidated E-Way Bill

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name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status . I. for FORM GST ENR-01 , the following Form shall be substituted, namely:- Form GST ENR-01 [See Rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aa

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provided= the= > give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Place: Date: Signature Name of Authorised Signatory For Office Use: Enrolment no Date- . II. With effect from the 1st day of July, 2017 for FORM GST RFD-01 , the following Form shall be substituted and shall be deemed to be have been substituted, namely:- FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable perso

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r (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATIO

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having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inver

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

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Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> – (in words) claimed by M/s (Applicant s Name) GSTIN/ Temporary ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest

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dit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. Adjusted total turnover means the turnover in the State, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall

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Goods and Services Tax – F. No. D-22011/AP/1/2017/1120-1167 – Dated:- 19-9-2017 – Directorate General of Safeguards (Central Board of Excise and Customs) Second Floor, Bhai Vir Singh Sahitya Sadan Bhai Vir Singh Marg, Gole market New Delhi – 110001 F. No. D-22011/AP/1/2017/1120-1167 Dated 19/09/2017 Ph : 011- 23741537-38 Fax : 011-23741542 To, All Chief Commissioners of GST and Central Excise All Chief Commissioners of Customs All Directors General Sir/Madam, Subject: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. Please refer to this office letter of even no dated 07/08/2017 on the above subject, vide which you were requested to recommend the names of willing retired/serving officers who met the prescribed eligi

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nd other allowances and benefits as are admissible to him when holding an equivalent Group "A" post in the Government of India. If a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. Besides, as per Rule 124 (5) of the Rules, the Central Government may terminate the appointment of a Technical Member of the NAA, upon the recommendations of the GST Council and subject to an opportunity of being heard. The other terms and conditions of appointment of Technical Member of the NAA remain unchanged. 3. In view of the aforesaid amendm

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Goods and Services Tax – C. No. IV/16/122017-CCO(TVM) – Dated:- 19-9-2017 – Government of India Ministry of Finance Department of Revenue Office of the Chief Commissioner Central Tax, Central Excise & Customs Thiruvananthapuram Zone Central Revenue Building I.S. Press Road, Kochi – 682018 C. No. IV/16/122017-CCO(TVM) Ph: 0484-2394100/0404 Fax : 0484-2397614 E-mail : cccochin@nic.in Dated 19.09.2017 Sub : Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg. Please refer to your letter dated 29.08.2017 wherein certain clarifications were sought on the Construction Services provided in the Real Estate Sector under the GST taxation regime. The issues raised therein were discussed by the Zonal GST

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ction, on account of Transfer of Land or Undivided Share of land, if the transaction value includes the value of the land transferred as per and as delineated in para 2 of the said Notification. This one third deemed deduction on account of transfer of Land or Undivided Share of land is irrespective of the actual value of the land transferred. However, the said deemed deduction is not available when there is no transfer of land or undivided share of land. 3. Real Estate projects based on Joint Venture Agreements entered into by a Developer and a Land Owner, if otherwise legal and proper as per the governing laws, are also eligible for the deemed deduction as specified in para 2 supra. However the said deemed deduction is not available for u

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GST – States – Va Kar/GST/04/2017-S.O. No. 079 – Dated:- 19-9-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 19th September, 2017 S.O. No.79- Dated – 19th September, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor un

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Manmohan takes potshots at note ban, hasty rollout of GST – Goods and Services Tax – GST – Dated:- 18-9-2017 – New Delhi, Sep 18 (PTI) Former prime minister Manmohan Singh today again warned of demonetisation and hasty implementation of GST adversely impacting GDP growth. Singh, who had previously cautioned against note ban shaving off 2 per cent of GDP, said demonetisation of 86 per cent of the currency in circulation and the hasty implementation of the Goods and Services Tax (GST) have impacted informal and small scale sectors, which account of about 40 per cent of the USD 2.5-trillion economy. Both demonetisation and the GST have had some impact (on GDP growth), he said. Both would affect the informal sector, the small scale sector… th

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nt in April-June quarter of 2016. In January-March quarter, the growth declined to 6.1 per cent from 8 per cent in the year- ago quarter. The government had blamed de-stocking ahead of the rollout of the Goods and Services Tax (GST) from July 1 as the primary reason for the fall in the GDP growth rate. GST unified more than a dozen central and state levies like excise duty, service tax and VAT, but its implementation has seen technical glitches with the registration and tax filing portal, forcing the government to postpone return deadlines. In April, when the supporting GST bill was passed in Parliament, the former prime minister had hailed it as a game-changer while cautioning against the difficulties in its implementation. On August 30, t

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