GST on petrol, diesel requires wider discussion: Nitish

Goods and Services Tax – GST – Dated:- 18-9-2017 – Patna, Sep 18 (PTI) Bihar Chief Minister Nitish Kumar today said the issue of implementing the Goods and Services Tax (GST) on petrol and diesel requires a wider discussion in the GST Council. Prices of petrol and diesel would continue to go up and down and their rate varies every day, Kumar told reporters on the sidelines of the weekly 'Lok Samvad' (interaction with the public) programme. Kumar, however, said taxes on petrol and diesel are a major source of development programmes everywhere in the country. The issue of implementing the GST on petrol and diesel requires a wider discussion in the GST Council, he said. Talking to reporters separately, Deputy Chief Minister Sushil Kum

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GST return filing software online | Easy GST compliance management

Goods and Services Tax – Started By: – Legal Raasta – Dated:- 18-9-2017 Last Replied Date:- 13-12-2017 – Every person registered under GST has to furnish the details of sales, purchases and tax paid and collected theron by filing GST return monthly/quaterly.Visit us to gain complete knowledge on GST Software portal. – Reply By Ganeshan Kalyani – The Reply = What is the cost of the software? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = As already mentioned, this is a discussion forum, not a p

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GST Returns on Export of Manufactured Goods

Goods and Services Tax – Started By: – King Dranzer – Dated:- 18-9-2017 Last Replied Date:- 25-9-2017 – I want to Export Computer Cases to USA. If I export locally manufactured Computer cases bought from a supplier which includes 18% GST can I file a GST return on it. What will be the procedure. – Reply By Nandan Khambete – The Reply = Dear Mr.Dranzer, As per the information given by you, it appears that your going to purchase the Computer from local supplier in India who will charges you applicable GST and you will export the same to USA. First of all, you will have to get registered under GST if the turnover crosses 20lacs a year. Once you are registered under GST, GST paid on purchases can be claimed as Input Tax Credit in GSTR 2. W.r.t

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GST ON SALES PROMOTION

Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 18-9-2017 Last Replied Date:- 19-9-2017 – SIR, ONE OF MY CLIENT PURCHASED CELL PHONES FROM UN REGD.PERSON AND GIFTED ON ACCOUNT OF SALE PROMOTION SCHEME. GST UNDER RCM PAID . WHETHER HE IS ELIGIBLE TO CLAIM ITC PAID UNDER RCM – Reply By Himansu Sekhar – The Reply = No, the gift is a supply without consideration. When the supply is not leviable to gst, the credit cannot be availed. Similar is the situation in supply of samples in m

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GST ON SANITATION SERVICES

Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 18-9-2017 Last Replied Date:- 25-9-2017 – SIR, I AM PROVIDING SANITATION SERVICES TO STATE HOSPITALS RUN BY PUNJAB HEALTH SYSTEM CORPN. PL.ADVISE ME WHETHER IT IS TAXABLE SERVICE OR NOT – Reply By KASTURI SETHI – The Reply = Taxable under SAC 999459 18% – Reply By Himansu Sekhar – The Reply = Yes it is taxable – Reply By MARIAPPAN GOVINDARAJAN – The Reply = What Shri Sethi indicated is correct. – Reply By Ramaswamy S – The Reply =

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PROCEDURE FOR SHIFTED OF FINISHED GOODS FROM AP KARNATAKA TO UP

Goods and Services Tax – Started By: – nandankumar roy – Dated:- 18-9-2017 Last Replied Date:- 25-9-2017 – SIRJI,WE ARE SUPPLYING GOVT ORDER ALL OVER INDIA BASIS. ON ORDER OF RITES (FUNDED BY CENTRAL GOVT, IN INVOICE MAIN SUPPLIERS ADDRESS -RITES-DELHI ) AND ON CONSIGNEE ADDRESS BASIS TO ALL OVER INDIA ,NOW WHAT HAPPENED , WE SUPPLIED MEDICINE APPX 2 LACS TAB EACH TO AP AND KARNATAKA ( AS THEY ARE NOT TAKING THE THE MATERIALS FROM TRANSPORTER MAY BE COMMUNICATION GAP OF RITES ) AND NOW FOR THAT

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All about E-way Bill under GST

Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 18-9-2017 Last Replied Date:- 28-12-2017 – After the implementation of GST from 1st July, 2017, waybill under erstwhile acts were discarded. However, it was believed that with the abolition of way bill, the long queues which were often witnessed at state borders will not be seen anymore. But, during the transition phase, the states have allowed to use their own way bill for the temporary period i.e. till e-way bill under GST would be effective. Even after two and half months of the appointed date the much awaited E-way bill is still not made operational by the government. The government has issued notification no. 27/2017 of central tax on 30th August, 2017 which hereby amends the CGST Rules, 2017 and also explains the procedure in respect to E-way bill under Rule 138 of the CGST Rules, 2017. However, the specific date from which E-way bill will come into play has not yet been notified by the government. The procedure is in it

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orted by a non – motorized conveyance; where the goods are being transported from the port, airport, air cargo complex and land custom station to an inland container depot or a container freight station for clearance by customs; and in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Procedure for generating E – way Bill on the GST common portal in different circumstances is as follows:- Case 1 – Goods transported by own conveyance / hired / railways / air / vessel – E-way bill is generated in Form GST EWB -01 electronically on the common portal by registered person as consignor or recipient of supply as consignee by filing the requisite details in Part A and furnishing information of vehicle number in Part B of the aforesaid form. Case 2 – Goods handed over to a transporter for transportation by road – E-way bill shall be generated by transporter on the common portal

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ement of goods. Case 5 – Where E-way bill is not generated by the consignor or the consignee – In case value of goods is more than 50,000 rupees and consignor or consignee has not generated e-way bill, in such case transporter shall generate Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be. If required consolidated e-way bill may also be generated. The information furnished in Part A of Form GST EWB-01 shall be made available to registered supplier on the common portal and the same may be utilized in furnishing Form GSTR-1. Case 6 – Where goods are transported for a distance of less than 10kms within State or Union territory from a place of business of the consignor to the place of business of the transporter for further transportation- In such case the supplier or the transporter may not furnish details of conveyance in Part B of Form GST EWB-01. Case 7 – Movement caused by unregistered supplier- In case movement of goods is caused by u

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n-in-charge of a conveyance – Invoice / Bill of Supply / Delivery challan Copy of E-way bill or E-way bill number – Either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance. Cancellation of E-way Bill – E-Way Bill may be cancelled within 24 hours of its generation in case same has been generated but either goods have not been transported or are not transported as per the details furnished in the e-way bill. However, if such bill has been verified in transit, then such bills cannot be cancelled. Detention / Interception of Vehicle – In the case of detention/ interception of vehicle for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. Important Note: – E-way Bill generated for any State shall be valid in every State or Union Territory. The facility of generation and cancellation of e-way bill may also be made available through SMS. Most probably the E-way bill will come into

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Trans1 return

Goods and Services Tax – Started By: – Narendra Soni – Dated:- 18-9-2017 Last Replied Date:- 21-9-2017 – Dear experts Refer GST Trans 1 Return. In 5 c table, what is coloumn 7 ITC reversal retable to 3 and 5 . Kindly suggest what amount to be entered in this coloumn. Expert opinion is expected urgently to file correct return. – Reply By Nandan Khambete – The Reply = It is differential liability of Dealer assuming C / F Forms will not be received,Eg. Vat applicable for your goods is 6% and you h

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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

GST – Order No. 02/2017 – Dated:- 18-9-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Order No. 02/2017-GST New Delhi, the 18th September, 2017 Subject: 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 In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of th

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Extension of last date for filing GST Returns.

GST – States – Trade Notice No. 07/2017-18 – Dated:- 18-9-2017 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 07/2017-18 Dated 18.09.2017 Sub.: Extension of last date for filing GST Returns- Reg. In continuation to Trade Notice 06/2017-18 dated 05.09.2017 issued under even no. 9944-64, it is brought to the notice of all the members of Trade/Industry/Trade Associations/C

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Extends the period for submitting the declaration in FORM GST TRAN-1

GST – States – Order No. 2-Rc.085/2016/Taxation/A1 – Dated:- 18-9-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, MONDAY, September 18, 2017 Purattasi 30, Hevelambi, Thiruvalluvar Andu-2048 Order No. 2] Rc.085/2016/Taxation/A1 ORDER In exercise of the powers conferred by rule 120A of the Tamil Nadu Goods and Services Tax Rules, 2017 read with sectio

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Dhanaswaroopdas Proprietor, M/s. Megha Marketing Versus Assistant State Tax Officer, State Tax Officer, State Assistant Commissioner, State Commissioner of Goods And Service Tax and Government of India

2018 (4) TMI 344 – KERALA HIGH COURT – [2018] 1 GSTL 59 (Ker), 2018 (15) G. S. T. L. 689 (Ker.) – Detention of goods – consignment of goods that was being transported was not accompanied by the necessary declaration in Form KER I, which was mandated for supplies effected in the State – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – petition disposed off. – W.P.(C). No. 29675 of

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e learned counsel for the petitioner would submit that he had entrusted the goods to a transporter and the transporter was obliged to file a declaration in Form KER II, and inasmuch the respondents had not enabled the generation of a KER II declaration in the website, it was impossible for the transporter to download the KER II declaration electronically and it was under those circumstances that the detention was necessitated. It is his case that the petitioner cannot be prejudiced on account of a lapse on the part of the respondents in maintaining the necessary infrastructure for enabling assessees/transporters to download the necessary forms electronically. 2. I have heard the learned counsel appearing for the petitioner and also the lear

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the petitioner. While adjudicating the matter, the 1st respondent shall also take note of the contention of the learned counsel for the petitioner that it was on account of the non-availability of Form KER II in the website that the transporter was disabled from producing the same at the time of transportation of the goods. He shall also consider the submission of the learned counsel for the petitioner that at the time of detention, the KER II declaration in manual Form was submitted at the check post, and further, that he had also submitted the online declaration in Form KER I in the KVATIS Website. The challenge in the writ petition against the vires of the statutory rules is left open for consideration in an appropriate case. – Case la

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017.

GST – States – 02/2017-GST – Dated:- 18-9-2017 – Government of Jharkhand Taxes Department L.No.- Va.Kar/GST/16/2017-3519 Ranchi, Dated: 18/09/2017 Order No. 02/2017-GST Subiect: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Jharkhand Goods and Services Tax Rules, 2017 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017, the Co

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Notifying section 51 of the CGST Act, 2017 for TDS

GST – States – G. O. (P) No. 114/2017/Taxes – Dated:- 18-9-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 114/2017/Taxes Dated, Thiruvananthapuram, 18th September, 2017 S. R. O. No. 566/2017.-In exercise of the powers conferred by clause (c) of subsection (3) of section 1 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with clause (d) of sub-section (1) of section 51 thereof, the Government of Kerala, on the recommendations of the Council, appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said

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Hughes & Hughes Chem. Ltd. Versus Union of India & Another

2017 (10) TMI 601 – DELHI HIGH COURT – TMI – Imposition of 12% GST on sanitary napkins – Service of notice – Mr. Vikram Jetly, the learned CGSC accepts notice for Respondent No.1 – Notice be issued to Respondent No.2 by all modes returnable on 9th October 2017 – W. P. ( C) 8281/2017 Dated:- 18-9-2017 – S. Muralidhar And Prathiba M. Singh, JJ. For the Petitioner : Mr.Amit Khemka, Advocate with Mr.Rishi Sehgal, Advocate For the Respondents : Mr.Vikram Jetly, CGSC for R-1/UOI ORDER C.M.No.34059/2

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Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017

GST – States – 10/WBGST/PRO/17-18 – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No.: 10/WBGST/PRO/17-18 Dated: 18/09/2017 Subject: Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the West Bengal Goods and Services Tax Rules, 2017 read with section 168 of the West Ben

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Notifying section 51 of the WBGST Act, 2017 for TDS.

GST – States – 1665-F.T. – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1665-F.T. Dated, Howrah, the 18th day of September, 2017 In exercise of the powers conferred by sub-section (3) of section 1 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a boa

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The West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017.

GST – States – 1656-F.T. – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1656-F.T. Dated, Howrah, the 18th day of September, 2017 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, (hereinafter referred to as the rules), (i) in rule 3 – (a) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied

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rackets and figures shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:- in accordance with the provision of sub-section (4) of section 101 of the Act. (iv) 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 rules or such further period as may be extended by the Commissioner in this behalf. ; (v) 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. ; (vi) in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a princ

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o. 7A, in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (c) 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 FORM GST TRAN-3 besides availing credit in table 7A under the heading inputs. ; (viii) 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 from the 1st day of July, 2017; (ix) 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 consignm

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To specify the dates of furnishing GSTR-3B for the months of August, 2017 to December, 2017

To specify the dates of furnishing GSTR-3B for the months of August, 2017 to December, 2017 – GST – States – 11-C.T./GST – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 11-C.T./GST Dated: 18/09/2017 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for

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Addition to earlier Rules/Amendment to Rules, Notifications and Circular relating to Nagaland GST Act, 2017

GST – States – FIN/REV-3/GST/1/08 (Pt.1)/463 – Dated:- 18-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) CIRCULAR Dated, Kohima, the 18th September, 2017 No.FIN/REV-3/GST/1/08(Pt.I)::: The undersigned is directed to forward herewith Notification Nos. FIN/REV-3/GST/l/08 (Pt-1)/452,453 dated 13th September 2017 and Notification Nos. FIN/REV-3/GST/1/08 (Pt-1)/456,457,459,460,461 dated 14th September, 2017, and Notification Nos. FIN/REV-3/GST/1/08 (Pt-1)/458 dated 18th Septembe

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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.

GST – States – 05/2017-GST – Dated:- 18-9-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NO.CT/LEG/NGST-ORD/8/17 NAGALAND: DIMAPUR Dated, Dimapur the 18th September, 2017 Order No. 05/2017-GST Subject: 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 In exercise of the powers conferred by rule 120A of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the Naga

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Amendment in the Notification No. F.NO.FlN/REV-3/GST/1/08 (Pt-l) 'D' dated 30-06-2017,- regarding Tractors Parts

Amendment in the Notification No. F.NO.FlN/REV-3/GST/1/08 (Pt-l) D dated 30-06-2017,- regarding Tractors Parts – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/458 – Dated:- 18-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/458 NOTIFICATION Dated 18th Sept. 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FlN/REV-3/GST/1/08 (Pt-l) 'D' dated 30-06-2017, namely:- 2. In the said notification, in Schedule I

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Sanjeev Sharma Versus Union of India & Others

2017 (9) TMI 1357 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 261 (Del.) – Alternative system of filing the applications – the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from ‘unregistered persons’, manually with the facility to deposit the prescribed fees through the GST Portal – Held that: – it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor t

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er 2017 addressed to the GSTN have been answered as under: S. No. Issues Feedback/Input 1 By what date, the facility of filing Advance Ruling application is likely to be made available on GST Portal? Tentatively by 15th January, 2018. 2 In case it is decided to accept the forms manually, is there any mechanism available on the GSTN portal whereby applicants including an unregistered applicant can make payment of prescribe fees of R.5000/- For the intervening period a functionality is being developed to dispose of the advance ruling application manually with a facility to deposit prescribe fee under the law through GST portal for all applicants including unregistered persons. This facility will be available w.e.f. 20th October 2017 on the GS

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Notification (2484) 18-09-17 regarding period of Form GST TRAN-1

GST – States – F.No.17(131)ACCT/GST/2017/2484 – Dated:- 18-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated September 18, 2017 In exercise of the powers conferred by rule 120A of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby extend the period for submitting the dec

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017

GST – States – 02/2017-GST – Dated:- 18-9-2017 – Normal 0 false false false EN-US X-NONE

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/> ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 18th September, 2017 Order No. 02/2017-GST No. GSL/S.120A/B…3. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017. (P.D. Vaghela) Commissioner of

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