Goods and Services Tax

Extends the time limit for furnishing the return by a composition supplier, Form GSTR-4.
Va Kar/GST/04/2017-S.O. No. 106 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
18th October, 2017
S.O. No. 106 – Dated 20th October, 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) (hereinafter referred to as

= = = = = = = =

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

= = = = = = = =

The Delhi Goods and Services Tax (Sixth Amendment) Rules, 2017.
F3(31)/Fin(R-ev-I)/2017-18/DS-VI/675-27/2017-State Tax Dated:- 20-10-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 20th October, 2017
No. 27/2017-State Tax
No. F3(31)/Fin(Rev-I)/2017-18/DS-VI/675.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereaf

= = = = = = = =

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

= = = = = = = =

ay of July,2017, for rule 124, the following rule shall be substituted, namely:-
“124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”.
6. In the principal Rules, with effect from 1st day of July, 2017, for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”.
7. In the principal Rules, with effect from 1st day of July,2017, 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 Auth

= = = = = = = =

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

= = = = = = = =

common portal.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A 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 consignm

= = = = = = = =

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

= = = = = = = =

EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance 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

= = = = = = = =

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

= = = = = = = =

has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, 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
O

= = = = = = = =

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

= = = = = = = =

y bill.
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas and for values not exceeding such amount as the Commissi

= = = = = = = =

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

= = = = = = = =

11.
0205
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat

= = = = = = = =

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

= = = = = = = =

High Temperature (UHT) milk
26.
0403
Curd; Lassi; Butter milk
27.
0406
Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh

= = = = = = = =

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

= = = = = = = =

Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberr

= = = = = = = =

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

= = = = = = = =

d name]
69.
1005
Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.
1006
Rice [other than those put up in unit container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit cont

= = = = = = = =

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

= = = = = = = =

eds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
87.
1210
Hop cones, fresh.
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice,

= = = = = = = =

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

= = = = = = = =

ptives
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 sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's pictu

= = = = = = = =

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

= = = = = = = =

thes, 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 and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147.
Liquefied petroleum gas f

= = = = = = = =

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

= = = = = = = =

the 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 thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notif

= = = = = = = =

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

= = = = = = = =

issioner 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 Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Fa

= = = = = = = =

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

= = = = = = = =

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
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part

= = = = = = = =

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

= = = = = = = =

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”;
(ii) with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been 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) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership

= = = = = = = =

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

= = = = = = = =

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 therefrom.
Place: Signature
Date: Name of Authorised Signatory
For Office Use:
Enrolment No.
Date-
(iii) 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 person, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN/Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (

= = = = = = = =

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

= = = = = = = =

e payment)
(j)
Tax paid on an intra-State supply which is subsequently held to be interState 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
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
DEC

= = = = = = = =

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

= = = = = = = =

ce 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 therefrom.
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 inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund am

= = = = = = = =

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

= = = = = = = =

ount
(1×2÷3)
1
2
3
4
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 / SEZ developer without payment of tax (accumulated 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-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/UIN Name (in case B2C)
Details of invoices covering transaction consider

= = = = = = = =

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

= = = = = = = =

eturns 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 –
2. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing th

= = = = = = = =

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

= = = = = = = =

TR-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 be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).”;
(iv) with effect from the 1st day of July,2017, in “FORM GST TRAN-2”,-
(a) in Serial No. 4, for the words “appointment date”, the words “appointed date” shall be substituted and shall be deemed to be have been substituted;
(b) in Serial No. 5, for the words “credit on”,

= = = = = = = =

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

= = = = = = = =

Clarification on taxability of printing contracts
11/11/2017 Dated:- 20-10-2017 CGST – Circulars / Ordes
GST
Circular No. 11/11/2017-GST
F. No. 354/263/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
20th October 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on taxability of printing contracts
Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other

= = = = = = = =

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

= = = = = = = =

. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.
4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the

= = = = = = = =

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

= = = = = = = =

GST Registration
Query (Issue) Started By: – Krishna V Dated:- 19-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts
Please clarify
Suppose If I have to take two Registrations with same PAN number one at New Delhi and another at Bangalore, Can I have/maintain a Single Bank Account (Current Account) and report the same for GST Registration.
Thanks in advance.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view, you can maintain a s

= = = = = = = =

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

= = = = = = = =

Adding invoices in GSTR-1
Query (Issue) Started By: – Jasbir Uppal Dated:- 19-10-2017 Last Reply Date:- 21-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Professionals,
Wishing You all a very Happy & Safe DIwali.
There is an query in relation to GSTR 1 that how we can add missing invoices in GSTR 1 (Outward Supplies).
Thanks & Regards
J S Uppal
Tax Consultant
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I think one time rectification is allowed in GSTR 1.
Reply B

= = = = = = = =

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

= = = = = = = =

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE. 15/2017 Dated:- 19-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F No. S34/40/2017-DBK.Cus
Dated: 19.10.2017
PUBLIC NOTICE. 15/2017
Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.
Attention of Importers / Exporters, Custom Brokers & Trade is invited to Board's Instruction No. 15/2017 – Customs dated 09/10/2017 on the above mentioned subject whereby Board has issued guidelines for refund of IGST paid on exports of goods under Rule 96 of CGST Rules 2017.
Export General M

= = = = = = = =

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

= = = = = = = =

ls / bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details are matched. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.
3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately.
3.2 For the month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are advised to submit the requisite details once GSTN develops the utility.
Valid return in

= = = = = = = =

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

= = = = = = = =

orm. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars.
However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.
5.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available

= = = = = = = =

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

= = = = = = = =

Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the KGST rules, 2017.
18/2017 Dated:- 19-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (18/2017)
NO. FD 47 CSL 2017, BENGALURU, DATED: 19-10-2017.
In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Karnataka Goods and Services Tax Rules, 2017 read with Notification No. (17/2017) FD 47 CSL 2017 dated 19th October 2017, the Government of Karnataka hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export su

= = = = = = = =

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

= = = = = = = =

Seeks to notify certain supplies as deemed exports under section 147 of the KGST Act, 2017.
17/2017 Dated:- 19-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (17/2017)
NO. FD 47 CSL 2017, BENGALURU, DATED: 19-10-2017.
In exercise of the powers conferred by section 147 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendation of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
Table
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.
Supply of capital goods by a regi

= = = = = = = =

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

= = = = = = = =

0.1% rate for merchant exporters
Query (Issue) Started By: – satbir singhwahi Dated:- 18-10-2017 Last Reply Date:- 29-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir
Pls guide i

= = = = = = = =

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

= = = = = = = =

Tenth Amendment to CGST Rules 2017: Key Updates and Clarifications for Streamlined Tax Compliance and Effective Implementation.
Notifications
GST
Central Goods and Services Tax (Tenth Amendme

= = = = = = = =

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

= = = = = = = =

Authority Ordered to Assist Petitioner in Completing GST Migration Due to Password Issue.
Case-Laws
GST
Since the password has not been issued to the petitioner the petitioner is unable to co

= = = = = = = =

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

= = = = = = = =

High Court Orders Review of 2% VAT Application on Pre-July 2017 Works Contracts, Not GST.
Case-Laws
GST
Levy of VAT or GST – case of petitioner is that the works contract for which the agreem

= = = = = = = =

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

= = = = = = = =

GST Deemed Exports: Supplies for Advance Authorisation, EOUs, and EPCG Scheme Get Benefits and Exemptions.
Notifications
GST
Notified supplies, when the supply of goods shall be treated as de

= = = = = = = =

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

= = = = = = = =

CBEC ISSUED 41 NOTIFICATIONS IN A DAY TO GIVE EFFECT TO GST COUNCIL DECISIONS IN 22ND MEET
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 18-10-2017

Introduction: This article discusses in summarized form about 41 notification issued by CBEC in a day to give effect to the decisions of GST Council.
CBEC has issued below 41 notifications in a day to give effect to GST Council decisions in 22nd meet. A brief summary of them is as below:
S. No.
Description
Notification No.
Date of Notification w.e.f
1
UTGST: Order removing difficulties in composition scheme implementation
Order No. 01/2017- Union Territory Tax
13/10/2017
2
Union Territory Tax rate on leasing of motor vehicles notified
Notification No. 37/2017-Union Territory Tax (Rate)
13/10/2017
3
UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt
Notification No. 36/2017-Union Territory Tax (Rate)
13/10/2017
4
UTGST exempti

= = = = = = = =

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

= = = = = = = =

BEC notifies Revised Turnover Limit for opting Composition Scheme
Notification No. 16/2017-Union Territory Tax
13/10/2017
12
IGST on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc.
Notification No. 39/2017-Integrated Tax (Rate)
13/10/2017
13
Integrated Tax rate on the leasing of motor vehicles
Notification No. 38/2017-Integrated Tax (Rate)
13/10/2017
14
IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt
Notification No. 37/2017-Integrated Tax (Rate)
13/10/2017
15
IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim
Notification No. 36/2017-Integrated Tax (Rate)
13/10/2017
16
CBEC amends IGST Rate on various Products as per 22nd GST Council Decision
Notification No. 35/2017-Integrated Tax (Rate)
13/10/2017
17
IGST under RCM on services provided by Overseeing Committee members to RBI
Notification

= = = = = = = =

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

= = = = = = = =

e supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc
Notification No. 31/2017-Central Tax (Rate)
13/10/2017
25
CGST order removing difficulties in implementing provisions of composition scheme
Order No. 01/2017- Central Tax
13/10/2017
26
CBEC notifies Revised Turnover Limit for opting Composition Scheme
Notification No. 46/2017-Central Tax
13/10/2017
27
Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018
Notification No. 38/2017-Union Territory Tax (Rate)
13/10/2017
28
Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018
Notification No. 32/2017- Integrated Tax (Rate)
13/10/2017
29
Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018
Notification No. 38/2017-Central Tax (Rate)
13/10/2017
30
IGST: Cross-empowerment of State Tax officers for processing & grant of refund
Notification No. 11/2017-Integrated Tax
13/10/2017
31
GST not payable on inter-

= = = = = = = =

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

= = = = = = = =

Seeks to reduce GST 2.5% rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39/2017-State Tax (Rate) Dated:- 18-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Notification No. 39/2017-State Tax (Rate)
Imphal, the 18th October, 2017
5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), The Government of Manipur, on the recommendations Of the Council, hereby notifies the state ta

= = = = = = = =

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

= = = = = = = =

fficer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case may be, may allow in this regard.
Explanation. –
(1) In this notification, “tariff item”, “sub-headin

= = = = = = = =

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

= = = = = = = =

Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the Manipur GST rules, 2017.
5/10/2017-FD(TAX)/13 Dated:- 18-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 18th October, 2017
No. 5/10/2017-FD(TAX)/13: In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Manipur Goods and Services Tax Rules, 2017 read with notification No. 5/10/2017-FD(TAX)/12, dated the 18th October, 2017, the Government of Manipur hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are requir

= = = = = = = =

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

= = = = = = = =

Seeks to notify certain supplies as deemed exports under section 147 of the Manipur GST Act, 2017.
5/10/2017-FD(TAX)/12 Dated:- 18-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
NOTIFICATION
Imphal, the 18th October, 2017
No. 5/10/2017-FD(TAX)/12: In exercise of the powers conferred by section 147 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, hereby notifies the supplies for goods listed in column (2) of the Table below as deemed exports, namely:-
Table
S.No.
Description
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisat

= = = = = = = =

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

= = = = = = = =

The Manipur Goods and Services Tax (Ninth Amendment) Rules, 2017.
5/10/2017-FD(TAX)/09(R) Dated:- 18-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 18th October, 2017
No. 5/10/2017-FD(TAX)/09(R):- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Manipur Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.

= = = = = = = =

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

= = = = = = = =

(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for “Statement 4”, the following Statement shall be substituted, namely:-
“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
Ship

= = = = = = = =

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

= = = = = = = =

THE JHARKHAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
01/2017-GST Dated:- 18-10-2017 Jharkhand SGST
GST – States
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
File No.-Va Kar/GST/16/2017 -3883
Ranchi, Dated-18/10/2017
Order No. 01/2017-GST
THE JHARKHAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax
S.O. (E). – Whereas, certain difficulties have arisen in giving effect to the provisions of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act

= = = = = = = =

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

= = = = = = = =

The Chhattisgarh Goods and Services Tax (Ninth Amendment) Rules, 2017.
F-10-87/2017/CT/V (154)-47/2017-State Tax Dated:- 18-10-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 18th October 2017
NOTIFICATION
No. 47/2017-State Tax
No. F-10-87/2017/CT/V (154). – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules. 2017, namely :-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Ninth Amendm

= = = = = = = =

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

= = = = = = = =

ords “, or such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) for “Statement 4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of su

= = = = = = = =

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

= = = = = = = =

The Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017.
42/2017-State Tax Dated:- 18-10-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 42/2017-State Tax
The 18th October, 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 (Seventh Amendment) Rules, 2017.
(2) They shall co

= = = = = = = =

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

= = = = = = = =

day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
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) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for al

= = = = = = = =

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

= = = = = = = =

pting to pay tax under section 10.”;
(v) in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted ;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely :-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely :-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invo

= = = = = = = =

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

= = = = = = = =

Extends the time limit for filing FORM GST ITC-01.
41/2017-State Tax Dated:- 18-10-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 41/2017-State Tax
The 18th October, 2017
No. GST/24/2017.-In pursuance of section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule

= = = = = = = =

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

= = = = = = = =

Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 .
40/2017-State Tax Dated:- 18-10-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 40/2017-State Tax
The 18th October, 2017
No. GST/24/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh G

= = = = = = = =

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

= = = = = = = =

Deleted……

Extends the time limit for furnishing the return in FORM GSTR-5A
39/2017-State Tax Dated:- 18-10-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 39/2017-State Tax
The 18th October, 2017
No. GST/24/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 22/2017-State Tax, dated the 7th September, 2017, published in the Extraordinary Gazette , vide number 346,Vol. XXIV, d

= = = = = = = =

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

= = = = = = = =