Goods and Services Tax

Goods and Services Tax – 02/2017-GST-Order – 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, the18th 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

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Filing of Special Leave Petition against Orders of Hon ble High Courts staying Collection of Tax under GST- reg. – Central Excise – F. No. 275/11/2017-CX.8A – Dated:- 18-9-2017 – F. No. 275/11/2017-CX.8A Ministry of Finance Department of Revenue Central Board of Excise & Customs (Legal Cell) 'C' Wing, 5th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 18.09.2017 INSTRUCTION To, 1. All Principal Chief Commissioners/ Chief Commissioners of Customs, GST & CX; 2. All Director Generals of Customs, GST & CX; 3. Sub: – Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GS

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of law of general or public importance is involved or there is manifest injustice resulting from the impugned order or judgment. No right of appeal is conferred upon any party but only a discretion is vested in the Supreme Court to interfere by granting leave to an applicant to enter in its appellate jurisdiction not open otherwise and as of right. The Board vide Instruction F. No. 276/72/2016-CX.8A dated 18.07.2016 (Copy available on CBEC website) had discussed as to the conditions under which SLP can be filed before the Apex Court. 3. Principally, all orders/judgments, whether interim or final, are appealable. Where the levy of GST has been questioned or stayed, irrespective of the fact that matter is still pending before the High Court

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Goods and Services Tax – GST – Generation of E-way bill / Challan shall be mandatory (irrespective of value) in case of interstate movement of goods for Job work or by exempted persons in case of handicraft goods. – TMI Updates – Highlights

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Goods and Services Tax – Anti-Profiteering Authority – Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended. – TMI Updates – Highlights

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Goods and Services Tax – Revision of FORM GST TRAN-1 – option to revise the TRAN-1 once within such period as may be extended by the Commissioner in this behalf. – TMI Updates – Highlights

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Rule 120A – Rules – Transitional Provisions – Central Goods and Services Tax Rules, 2017 – Rule 120A – Revision of declaration in FORM GST TRAN-1 1[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

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Goods and Services Tax – Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 – See Rule 3(3A) – TMI Updates – Highlights

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Goods and Services Tax – Started By: – kamalakara ks – Dated:- 17-9-2017 Last Replied Date:- 25-9-2017 – Industrial building given on lease basis . Lease amount is ₹ 600 lacks interest free deposit which is refundable after the expiry period of 6 years . No monthly rent . How valuation of rental income for the purposes of GST payment . How GST invoice to be issued. How tenant take GST credit as he is not paying monthly rent . – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 7 (1) (a) of CGST Act, 2017 the expression supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a pe

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Goods and Services Tax – TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 – Persons liable to deduct TDS specified. – TMI Updates – Highlights

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Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 17-9-2017 Last Replied Date:- 25-9-2017 – Dear Sir/Madam, As per sec 31 of CGST act,a registered person is required to issue payment voucher in case supplies are procured from unregistered vendor.My question in large scale corporates there is abundance of such expenses which are small in amount like tea exp,stationer exp.Will I have to issue payment voucher in each such case?Futher in case of self invoicing under RCM option has been given to prepare monthly consolidated bill;is there any similar relaxation in case of payment voucher.Also what if document series of the payment voucher is not filed in table 13 of GSTR-1.Can I file the same later on or is there any way out? Loo

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ds and Services Tax Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. – Reply By CAPurnima Bothra – The Reply = Firstly thank you sir for your prompt reply. If expenses per day exceeds 5000 then i have prepare payment voucher.Does this mean I have to prepare payment voucher even for smallest expense also like tea expense of ₹ 100,printing stationery ₹ 50 and so on (if purchased from unregistered vendor and sum of expense per day exceeds ₹ 5000).In the above scenario when there is abundance of s

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Goods and Services Tax – Started By: – moiz lokhandwala – Dated:- 16-9-2017 Last Replied Date:- 19-9-2017 – I'm getting same upload error message. I cannot upload json file for GSTR1 for Jul.2017

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 16-9-2017 Last Replied Date:- 19-9-2017 – Dear Sir, I have filed GSTR-1 for July 2017. By error I have entered GSTIN no of buyer A instead GSTIN of buyer B. How this error can be rectified . My GSTR -2 and GSTR-3 for above period is still pending – Reply By RAMESH PRAJAPATI – The Reply = While filing GSTR-1 [Table 9 (A)] of the next month i.e. August – you can amend the tax invoice details furnished in the GSTR-1 return of July. – R

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Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 16-9-2017 Last Replied Date:- 16-9-2017 – Dear Experts,I am a pharmaceutical co and selling medicine and food suppliments. I charged in my invoice the value of medicine and freight. medicine is of 12% gst rate. the bifurcation of bill in which i colleced the gst tax areMedicine value : 12000 @ 12%freight charged : 1000 @ 18%.My query is that i am not a service provider and whether the freight charged on bill is correct.or i have to charged freight on bill just as medicine i.e. 12% just as taken as value of supply concept. please clarify me. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 15 (1) (c) the value of supply shall include incidental expense

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Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 16-9-2017 Last Replied Date:- 16-9-2017 – Dear Experts,I have made payments through reverse charge and paid the entire amount through cash ledger in the month of july 2017. I am providing exempt service i.e. transportation of passenger as well as taxable service. Is reverse charge paid by me can be setoff against my output tax liability. I am a transport company with a authorised service center of TATA. both are running in only one

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Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 16-9-2017 Last Replied Date:- 25-9-2017 – I have booked 2 flight tickets for business meeting of a client of departure and return. Can i take credit of taxes paid on ticket and under which head i can adjust the input in GST portal. Moreover I have paid a hotel in cash of rs 1000, can i book input on this also or not. A small attention to this query is highly appreciated. – Reply By Himansu Sekhar – The Reply = If the gstn is mentio

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 16-9-2017 Last Replied Date:- 16-9-2017 – Dear Sir,Good Morning to all ExpertsWe have 4 manufacturing units in tamilnadu. All units are registered under one gstin number.Now we want to close the one unit due to no production. What is the procedure to be followed.Experts please guide us.Thanks & Regards,S.Ramakrishnan – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You may amend the certificate of registration by deleting

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GST – States – 14031/CT., Pol-41/1/2017 – Dated:- 16-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14031/CT., Pol-41/1/2017 Dated. 16.09.2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) and notification No. 12250/CT, dt. 08.08.2017, l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, specify 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 before the dates as specified in the corresponding entry in column (3

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GST – States – F.1-11(100)-TAX/GST/2017 – Dated:- 16-9-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA No. F.1-11(100)-TAX/GST/2017 Dated, Agartala, the 16th September, 2017. NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules. 2017 and notification dated the 8th August, 2017 published in the Tripura Gazette in Extraordinary Issue on 8th August, 2017, the Chief Commissioner. on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Ta

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GST – States – S.R.O. No. 411/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September, 2017 S.R.O. No. 411/2017- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely – 1. (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1st of July, 2017 (4) Rule 8 shall be deemed to have come into force on 1st of August 2017 2. In the Odisha Goods and Services Tax Rules, 2017 (herei

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f ninety days from the said date. 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 said 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 sp

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requirement of obtaining registration under clauses (i) and (ii) of section 24 the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation- For the purposes of this rule. the expression handicraft goods has the meaning as assigned to It in the Government of Odisha, Finance Department, Notification No. 27473, dated 16.09.2017 published in the Gazette vide number S.R.O. No. 403 dated 16.09.2017 6. In the said rules 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 head

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GST – States – S.R.O. No. 410/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September 2017 S.R.O. No. 410/2017.-in exercise of the powers conferred by sub-section (3) of Section 1 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Service Tax Council, do hereby 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 be ow under clause (d) of sub-section of Section 51 of the said Act, namely – (a) an authority or a board o

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GST – States – S.R.O. No. 401/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September 2017 S.R.O. No. 401/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017(Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Service Tax Council do hereby waive the late fee payable under section 47 of the said Act in full, for all registered persons who failed to furnish the return in FORM GSTR-3B for the

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GST – States – 11/2017-GST – Dated:- 16-9-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM NOTIFICATION No. 11/2017-GST The 16th September, 2017 No.CT/GST-14/2017/29.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, read with notification No. 4/2017-GST dated the 08th August, 2017 published in the Assam Gazette, Extraordinary, vide number 463 dated the 09th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specif

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Goods and Services Tax – Started By: – mithun saha – Dated:- 15-9-2017 Last Replied Date:- 16-9-2017 – In my grocery shop i am using two types of Invoice .. one is Invoice being used for Taxable products like oil, Sugar, Pasta etc and Bill of supply for non taxable items like Rice cereals salt etcIs it ok ?Or it would have been better if i used only one type of invoice for both taxable item and non taxable item ( nil rate , exempt items)regardsmithun – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 31 (3) (c) of CGST Act, 2017 a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such part

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Goods and Services Tax – Exemption granted to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration – TMI Updates – Highlights

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Goods and Services Tax – Exemption granted to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration – Notification (28 items) – TMI Updates – Highlights

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