Goods and Services Tax – LUT – Export – Till mandatory self-sealing is operationalized, sealing of containers, wherever required to be carried out under the supervision of the officer, shall be done u
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Goods and Services Tax – If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted. – TMI Updates – Highlights
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Goods and Services Tax – Furnishing of LUT – export of goods or services – Till the time FORM GST RFD-11 is available on the common portal, hard copy may be furnished, duly filled, to the jurisdiction
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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Introduction: In this article we shall be discussing about how to generate new E-way bill online under GST Welcome to new E-way BILL SYSTEM, a system for hassle free movement of goods throughout the Country with one E-way Bill. Now all the taxpayers, transporter and related stakeholders who are responsible for the movement of goods from one state to another, can take a sigh of relief. This is because, for any movement of goods across India, the taxpayers can generate a single e-way bill online through a portal called gst.kar.nic.in. With this single E-way bill, the goods can be transported from one state to another without any hindrance. What is gst.kar.nic.in/ewaybill? Gst.kar.nic.in is the central tax website link from where the supplier, receiver or transporter can generate ewaybill for the movement of goods across India. In other words, if you want to generate the eway bill,
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ic.in/ewaybill and select the option E-Way Bill Registration . Here, the tax payer has to enter his GSTIN and on validation, the system shows him his GSTIN details and request for send OTP. The OTP will be sent to the tax payer s registered mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the tax payer. Understanding the website after logging in Once you are registered with the gst.kar.nic.in, the next step is to log in into the system, i.e. on gst.kar.nic.in. Once you are logged in, a new window opens up where you can see the following details on the left side of the window: Eway bill Consolidated E-way bill Option to reject Reporting Masters – where you can create items, customers, products etc. User management Registration. Features of New e-Way Bill system: This new system facilitates the tax payers to enter his master entries for customers, suppliers, transporters and products. This information will help him
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you are generating an E-way bill for outward supply, then enter name and GSTIN for the consignee. After that, you need to enter items details. Further, details of items shall be auto populated, if the item has been created from the masters (option on the homepage after logging in). Select mode of transportation. The user shall select the mode of transportation like by road, air, rail etc. If a user is carrying out the transportation through the third party, then he /she will generate the E-way bill by entering the transporter id and transporter document number and date given by the transporter. Once the transport ID is selected, the generated e-way bill shall be forwarded to the concerned transporter, and then the transporter shall enter vehicle number. Auto verification and generation of 12 digit code Once the request has been submitted by the user, the system will verify the details automatically and shows a message, if there is any error. Further, if all the details are correct, the
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2018 (3) TMI 1017 – MADRAS HIGH COURT – [2017] 1 GSTL 14 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
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Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
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There will be a direction to the Commissioner of Commercial Taxe
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3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 10.07.2017 and 11.09.2017 to the respondent stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2
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ndent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5.Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in
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2018 (3) TMI 1016 – MADRAS HIGH COURT – [2017] 1 GSTL 12 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
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Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
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There will be a direction to the Commissioner of Commercial Taxe
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3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over
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r the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5.Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was del
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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Managing Director Tamil Nadu Water Supply & Drainage Board, The Executive Director Tamil Nadu Water Supply & Drainage Board, The Chief Engineer Tamil Nadu Water Supply & Drainage Board and The Commissioner of Commercial Taxes – 2018 (3) TMI 968 – MADRAS HIGH COURT – [2017] 1 GSTL 6 (Mad), [2018] 2 GSTL 21 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017, 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
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Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a positi
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nt and other Governmental organisation. 2. The contractors used to remit 2% tax on value for the works executed by them towards the Works Contract Tax under the Tamil Nadu Value Added Tax, 2006 [hereinafter called as the TNVAT ] in terms of Section 6 of the TNVAT Act. 3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 10.07.2017, 11.07.2017 and 11.0
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ch, it is seen that the Government also is in the process of discussing as to how the modality has to be worked out and what is the relief petitioner/ association entitled to. 10. In any event, since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5.Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. Thi
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2018 (3) TMI 900 – MADRAS HIGH COURT – [2017] 1 GSTL 15 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017, 29.08.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
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Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
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There will be a direction to the Commissioner of Commercial Taxes to conside
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he enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 29.08.2017 and 11.09.2017 to the respondent stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the resp
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spond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5. Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST C
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GST – States – Va Kar/GST/07/2017-S.O. No. 087 – Dated:- 5-10-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 4th October, 2017 S.O. No. 87- Dated- 5th October, 2017- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017 and S.O. 61 dated 18 August, 2017 published in the Jharkhand Gazette, 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 specified in the corresponding entry in column (3) of
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2017 (10) TMI 1120 – MADRAS HIGH COURT – TMI – Recovery of the arrears of central excise duty – Garnishee notice – Section 11 of the CEA, 1944 – Held that: – the petitioner has now paid only four instalments and defaulted in payment of the fifth instalment – the first instalments of ₹ 21.54 lakhs was paid on 11.09.2017, and even before the petitioner could take steps to pay the second installment before 22.9.2017, one of the secured creditors, who had lent monies to the petitioner, viz. ICICI Bank had moved the National Company Law Tribunal (Division Bench) Chennai (NCLT) by filing CP/564(IB)/CB/2017, under Section 7 read with Rule 4 of the Insolvency and Bankruptcy Code, 2016 – the petitioner can no longer maintain the present Writ
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ion will be initiated against them under Section 11 of the Central Excise Act, 1944. 3. When this Writ Petition came up for hearing, this Court granted an interim order on 07.09.2017, directing the petitioner to show their bona fides by paying a sum of ₹ 43.08 lakhs in two instalments on or before 22.9.2017, and the said interim order reads as follows :- Heard the learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel accepting notice for the respondents. 2. The petitioner is aggrieved by the garnishee notice issued by the third respondent for recovery of the arrears of central excise duty. 3. The first respondent was magnanimous enough to grant permission to the petitioner to pay the arrears in 18 equ
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ere will be an interim order as prayed for. It is needless to state that the petitioner shall not commit any default in payment of future instalments. List on 05.10.2017 for further directions. 4. The learned counsel appearing for the petitioner submits that the first instalments of ₹ 21.54 lakhs was paid on 11.09.2017, and even before the petitioner could take steps to pay the second installment before 22.9.2017, one of the secured creditors, who had lent monies to the petitioner, viz. ICICI Bank had moved the National Company Law Tribunal (Division Bench) Chennai (NCLT) by filing CP/564(IB)/CB/2017, under Section 7 read with Rule 4 of the Insolvency and Bankruptcy Code, 2016, and the NCLT has passed an order on 13.9.2017, appointing
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2017 (10) TMI 881 – MADRAS HIGH COURT – 2017 (6) G. S. T. L. 262 (Mad.) , [2017] 1 GSTL 7 (Mad) – Jurisdiction under GST – determination of rate of IGST on import of goods – Maintainability of petition – alternative remedy of appeal – case of petitioner is that the respondent is neither a proper officer nor an adjudicating authority as defined and contemplated under the CGST Act or the IGST Act – Held that: – a Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified.
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It appears that the petitioner did not dispute the classification as under entry 84329010, but submitted that the correct rate of IGST should be at 12%. The respondent has taken a decision by classifying the goods by fixing the rate of tax at 18% and in support of such conclusion has given certain reasons. Exercising jurisdiction under Article 226, I do not propose to venture into as what would be the appropriate classification of t
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ordered re-assessment of the bill of entry No.2544081, dated 21.07.2017. As against the impugned order, the petitioner has an alternate remedy of filing an appeal before the Commissioner of Customs (Appeals), Chennai, under Section 128(1) of the Customs Act, 1962. The petitioner has not availed such remedy and is before this Court challenging the impugned order. 3. Thus, the first hurdle, the petitioner has to across is to convince this Court that despite the existence of an alternate remedy, the petitioner is entitled to challenge the impugned order by way of this Writ Petition. 4. The first contention raised by the petitioner is that the impugned order is wholly without jurisdiction inasmuch as adjudication under the provision of the Central Goods and Service Tax Act, 2017, (CGST Act) read with Integrated Goods and Service Tax Act, 2017, (IGST Act), is to be done by a proper officer in terms of Section 2(91) of the CGST Act, or an adjudicating authority as defined under Section 2(4)
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f the goods, which was elaborately reiterated by Dr.Krishnanadh. 5. In my considered view, a Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. Infact, under the normal course in respect of classification disputes, the High Court cannot entertain an appeal against an order passed by the CESTAT as appeal lies to the Hon'ble Supreme Court in respect of classification issues or matters concerning rate of tax. 6. The impugned order is on request made by the petitioner to furnish a speaking order under Section 17(5) of the Customs Act, 1962. A cursory reading of the impugned order would clearly show that the petitioner submitted themselves to the jurisdiction of the respondent in appearing before the respondent and requesting for an order with reasons. In such circumstances, it has to be seen as to whether the plea of lack of jurisdiction now raised by the petitioner is sustainable. The respondent
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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Commissioner of Municipal Administration, The Commissioner, Coimbatore Corporation, The Chief Accounts Officer, Coimbatore Corporation, The Cheif Engineer, Coimbatore Corporation, The Commissioner, GST Policy Section, The Commissioner of Commercial Taxes – 2017 (10) TMI 783 – MADRAS HIGH COURT – [2017] 1 GSTL 13 (Mad), 2018 (10) G. S. T. L. 165 (Mad.) – Works contract – levy of VAT or GST – case of petitioner is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable – Held that: – there will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order – petition allowed by way of remand. – W. P. No. 24853 of 2017 Dated:- 5-10-2
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ernment issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed. 8. When the case came up for hearing o
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etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5. Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime
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Allied Laws – F. No. 10(1)/2017-DBA-II/NER – Dated:- 5-10-2017 – MINISTRY OF COMMERCE & INDUSTRY DEPARTMENT OF INDUSTRIAL POLICY & PROMOTION NOTIFICATION New Delhi, the 5TH October, 2017 Subject: Scheme of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. F. No. 10(1)/2017-DBA-II/NER -In pursuance of the decision of the Government of India to provide budgetary support to the existing eligible manufacturing units operating in the States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim under different Industrial Promotion Schemes of the Government of India, for a residual period for which each of the units is eligible, a new scheme is being introduced. The new scheme is offered, as a measure of goodwill, only to the units which were eligible for drawing benefits under the earlier excise duty exemption/refund schem
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esh & Uttarakhand- Notification nos. 49/2003-CE dated 10.06.2003 and 50/2003-CE dated 10.06.2003 as amended from time to time; 2.3 North East States including Sikkim- Notification no 20/2007-CE dated 25.04.2007 as amended from time to time. 3. SHORT TITLE AND COMMENCEMENT 3.1 The scheme shall be called Scheme of Budgetary Support under Goods and Services Tax (GST) Regime to the units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. The said Scheme shall come into operation w.e.f. 01.07.2017 for an eligible unit (as defined in para 4.1) and shall remain in operation for residual period (as defined in para 4.3 ) for each of the eligible unit in respect of specified goods (as defined in para 4.2 ). The overall scheme shall be valid upto 30.06.2027. 3.2 OBJECTIVE: The GST Council in its meeting held on 30.09.2016 had noted that exemption from payment of indirect tax under any existing tax incentive scheme of Central or St
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exemption immediately before 1st day of July, 2017. The eligibility of the unit shall be on the basis of application filed for budgetary support under this scheme with reference to: (a) Central Excise registration number, for the premises of the eligible manufacturing unit, as it existed prior to migration to GST; or (b) GST registration for the premises as a place of business, where manufacturing activity under exemption notification no. 49/2003-CE dated 10.06.2003 and 50/2003-CE dated 10.06.2003 were being carried prior to 01.07.2017 and the unit was not registered under Central Excise. 4.2 Specified goods means the goods specified under exemption notifications, listed in paragraph 2, which were eligible for exemption under the said notifications, and which were being manufactured and cleared by the eligible unit by availing the benefit of excise duty exemption, from: (a) The premises under Central Excise with a registration number, as it existed prior to migration to GST; or (b) The
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ization of the Input tax credit of the Central Tax and Integrated Tax. (ii) 29% of the integrated tax paid through debit in the cash ledger account maintained by the unit in terms of section 20 of the Integrated Goods and Services Act, 2017 after utilization of the Input tax credit Tax of the Central Tax and Integrated Tax. Provided where inputs are procured from a registered person operating under the Composition Scheme under Section 10 of the Central Goods and Services Act, 2017 the amount i.e. sum total of (i) & (ii) above shall be reduced by the same percentage as is the percentage value of inputs procured under Composition scheme out of total value of inputs procured. Explanation:- Explanation-I a Sum total worked out under clause (i) & (ii) (a) ₹ 200 b Percentage value of inputs procured under Composition Scheme out of total value of inputs procured 20% c Admissible amount out of (a) above (a) Rs(200-20% of 200) = ₹ 160 Explanation- II (a) Calculation of (ii)
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ility of determination of special rate under the respective exemption notifications would not apply under this scheme. 5.4 Budgetary support under this scheme shall be worked out on quarterly basis for which claims shall be filed on a quarterly basis namely for January to March, April to June, July to September & October to December. 5.5 Any unit which is found on investigation to over-state its production or make any mis-declaration to claim budgetary support would be made in-eligible for the residual period and be liable to recovery of excess budgetary support paid. Activity relating to concealment of input tax credit, purchase of inputs from unregistered suppliers (unless specifically exempt from GST registration) or routing of third party production or other activities aimed at enhancing the amount of budgetary support by mis-declaration would be treated as fraudulent activity and, without prejudice to any other action under law may invite denial of benefit under the scheme ab-
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ed on one time basis, binding itself to pay the amount repayable under para 9 below. Any other document evidencing the details required in clause (a) to (c) may be accepted with the approval of the Commissioner. 5.8 For the purpose of this Scheme, manufacture means any change(s) in the physical object resulting in transformation of the object into a distinct article with a different name or bringing a new object into existence with a different chemical composition or integral structure. Where the Central Tax or Integrated Tax paid on value addition is higher than the Central Tax or Integrated Tax worked out on the value addition shown in column (4) of the table below, the unit may be taken up for verification of the value addition: Table Serial No. Chapter Description of goods Rate (%) Description of inputs for manufacture of goods in column (3) (1) (2) (3) (4) (5) 1. 17 or 35 Modified starch or glucose 75 Maize, maize starch or tapioca starch 2. 18 Cocoa butter or powder 75 Cocoa bean
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ded from time to time shall apply mutatis-mutandis. 5.9.1 In cases where an entity is carrying out its operations in a State from multiple business premises, in addition to manufacture of specified goods by the eligible unit, under the same GST Identification Number (GSTIN) as that of the eligible unit, the eligible unit shall submit application for reimbursement of budgetary support alongwith additional information, duly certified by a Chartered Accountant, relating to receipt of inputs, input tax credit involved on the inputs or capital goods received by the eligible unit and quantity of specified goods manufactured by the eligible unit vis-a-vis the inputs, input tax credit availed by the registrant under the given GSTIN. 5.9.2 Under GST, one business entity having multiple business premises would generally have one registration in a State and it may so happen that only one of them (eligible unit) was operating under Area Based Exemption Scheme. In such situations where inputs are r
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sanction of the budgetary support. Budgetary support will be released only after the findings to these teams are available. Provided that where delay is expected in such findings of the inspection, the Deputy/ Assistant Commissioner of Central Taxes may sanction provisional reimbursement to the eligible unit. Such provisional reimbursement shall not continue beyond a period of six months. 7. MANNER OF BUDGETARY SUPPORT 7.1 The manufacturer shall file an application for payment of budgetary support for the Tax paid in cash, other than the amount of Tax paid by utilization of Input Tax credit under the Input Tax Credit Rules, 2017, to the Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be, by the 15th day of the succeeding month after end of quarter after payment of tax relating to the quarter to which the claim relates. 7.2 The Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be, after such examination of the application as
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dgetary support. 8.2 The application for imbursement of budgetary support shall be made by the eligible unit after the payment of CGST/IGST has been made for the quarter to which the claim relates, in cash in respect of specified goods after utilization of Input Tax credit, if any. 8.3 The sanctioning authority (AC/DC) with the approval of the Commissioner may call for additional information (inclusive but not limited to past data on trends of production and removal of goods) to verify the correctness of various factors of production such as consumption of principal inputs, consumption of electricity and decide on the basis of the same, if the quantum of supply have been correctly declared. 8.4 Special audit by the Chartered Accountant/Cost Accountant may be undertaken for units selected based on the risk parameters identified by CBEC in order to verify correctness of declared production capacity and production or overvaluation of supplies. Such special audit shall be undertaken only w
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hall also be paid by unit at the rate of fifteen per cent per annum calculated from the date of payment of refund till the date of repayment, recovery or return. 9.2 When any amount under the scheme is availed by wrong declaration of particulars regarding meeting the eligibility conditions in this scheme or as specified under respective exemption notification issued by the Department of Revenue, necessary action would be initiated and concluded in the individual case by the Office of concerned Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be. 9.3 The procedure for recovery: Where any amount is recoverable from a unit, the Assistant Commissioner or Deputy Commissioner of Central Tax, as the case may be, shall issue a demand note to the unit (i) intimating the amount recoverable from the unit and the date from which interest thereon is due and (ii) directing the manufacturer to deposit the full sum within 30 days of the issue of the demand note in the ac
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try whose decision shall be final and binding. 11. SAVING CLAUSE 11.1 Upon cessation of the Scheme, the unpaid claims shall be settled in accordance with the provisions of the Scheme while the recovery and dispute resolution mechanisms shall continue to be in force. Sd- . ( RAVINDER ) Joint Secretary to the Government of India Annexure A AFFIDAVIT – CUM – INDEMNITY BOND I / We Shri__________________ s/o________________(add names) in my/our capacity of_____________(designation) of________________ (Company/Unit Name) hereby solemnly affirm and declare for and on behalf of_____________(company/unit name) that an application for registration for reimbursement of budgetary support has been filed on__________ under the Scheme of Budgetary Support notified by Department of Industrial Policy and Promotion (DIPP). I/We confirm that the eligible unit is manufacturing and supplying specified goods on payment of Central GST/ Integrated GST and the claim will not include any other activity being ca
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above submission made by me / us. NAME: SIGNATURE: DESIGNATION: ADDRESS: DATE : PLACE: Note: 1. This indemnity bond should be submitted on ₹ 150/- Stamp Paper. 2. The bond is required to notorised. 3. Proprietors /Partners / Directors / Authorised Signatory has to sign the bond alongwith their name and residential address. In case the bond is signed by authorized signatory, copy of power of attorney in favour of authorized signatory needs to be enclosed. Copy for information and necessary action to: (i) All Ministries/Departments of the Government of India and the NITI Aayog. (ii) Department of Revenue, ( Central Board OF Excise and Customs, North Block, New Delhi. (iii) Chief Secretaries of the States of Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim & Uttrarakhand . (iv) Secretary ( Industries ) of the States of Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizor
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2017 (10) TMI 331 – GUJARAT HIGH COURT – 2017 (356) E.L.T. 541 (Guj.) – Period of limitation – recovery of unpaid dues of excise – mandatory penalty u/s 11AC of the CEA, 1944 read with rule 15(2) of the CCR, 2004 – Held that: – Extended period of limitation for recovery of duty of excise not paid, not levied or short paid or short levied or erroneously refunded would be available to the department only if such event was by reason of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. It is under similar circumstances that the penalty under section 11AC of the Act would attach.
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Since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even
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ral Excise Act, 1944? ii) Whether the Ld. CESTAT is correct by not imposing penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 merely on the ground of limitations without considering that the extended period of limitation is available in the facts and circumstances of the case or otherwise? iii) Whether in the facts and circumstances of the case, CESTAT was justified in setting aside the Order in Original passed by the Commissioner and in allowing the appeal filed by M/s Adani Gas Pvt. Ltd.? 2. The issue pertains to extended period of limitation for recovery of unpaid dues of excise and imposition of penalty under section 11AC of the Central Excise Act, 1944 read with rule 15(2) of the Cenvat Credit Rules, 2004. 3. The Tribunal by the impugned judgment while confirming the duty demand, held both the issues against the department, primarily observing that the entire issue was within the knowledge of the department through series of c
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gorically stated that all information had been submitted to the range Sept on 07.09.2007. We find that even though the same has been mentioned at paragraph 4.1 of the show cause notice, no contrary eyidence indicating non receipt of the relevant invoices had been brought on record by the revenue. On going through the said letter dt.07.09.2007(page 479 of Appeal paper book) we find that the Appellant had furnished detailed statement of CENVAT credit availed along with copies of invoices. Hence, no facts was suppressed from the department in availing the credit. Therefore, in our view, the demand is barred by limitation. 26. It cannot be denied that the issue of eligibility of CENVAT credit on capital goods inputs and input services availed at various daughter stations, from where the CNG was ultimately cleared/sold during course of pendency of application for centralised registration, rests on interpretation of the relevant provisions of law and all facts had been disclosed to the depar
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of willful misstatement, suppression of fact or in contravention of the provisions of the Rules, evaded payment of central excise duty. He was not even sure whether this was a case of willful misstatement or suppression of fact or contravention of provisions of the Rules. 27. In view of the above decision of Hon'ble Gujarat High Court, penalty under section 11Ac of Central Excise Act, 1944 read with Rule 15(2) of CENVAT Credit Rules 2004 is not attracted. 4. From the factual findings recorded by the Tribunal, it can be seen that since October, 2005, the assessee had corresponded with the department on the issue of centralized registration along with which necessary information was furnished about the business of the assessee of compression of natural gas and distribution/sale of CNG from various daughter stations. Even the intention of availing CENVAT credit was made clear to the department as early as on 27.02.2007. With respect to subsequent show cause notice, the Tribunal noted
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2017 (10) TMI 255 – SUPREME COURT OF INDIA – 2018 (10) G. S. T. L. 526 (SC) – Input tax credit under the Central Goods and Services Tax Act, 2017 – e-auction – whether lessee can claim input tax credit? – Held that: – the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act – the Monitoring Committee directed to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required. – Interlocutory Application Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 56590, 76163, 76167, 90519, 90523,83141, 72931 and 98421, Writ Petition(s)(Civil) No(s). 562/2009 Dated:- 5-10-2017 – Mr. Ranjan Gogoi, Mr. Abhay Manohar Sapre And Mr. Navin Sinha Amicus Curiae : Mr. Shyam Divan, Sr. Adv.(A.C.), Mr. A.D.N Rao, Adv. (A.C.) And Mr. Siddhartha Chowdhury, Adv. (A.C
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Adv. Mr. Rajat Jariwal, Adv. Mr. Aakash Bajaj, Adv. Mr. Sanjeev K.Kapoor, Adv. For M/s. Khaitan, Adv. Mr. Maninder Singh, ASG Mr. Sarad Kumar Singhania, Adv. Mr. Asha G. Nair, Adv. Mr. R. Balasubramanian, Adv. Mr. G.S. Makker, Adv. Ms. Pinky Anand, ASG Mr. G.S. Makker, AOR. Mr. Rajesh Ranjan, Adv. Mr. Kabir Hathi, Adv. Ms. Asha Gopalan Nair, Adv. Ms. Saudamini Sharma, Adv. Mr. Sumit Teterwal, Adv. CBI : Mr. Maninder Singh, ASG Mr. Rajiv Nanda, Adv. Mr. R. Balasubramaniam, Adv. Mr. P.K. Dey, Adv. Mr. N.K. Karhail, Adv. Mr. Raj Bahadur, Adv. Mr. M.K. Maroria, Adv. Mr. Maninder Singh, ASG Mr. Nalin Kohli,Adv. Mr. Col.R.Bala, Adv. Ms. Vimla Sinha,Adv. Mr. Prabhas Bajaj, Adv. Mr. Akshay A., Adv. Mr. Inderjeet Singh, Adv. Ms. Vishakha Ahuja,Adv. Mrs. Anil Katiyar, Adv. IA.72931 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR IA.83141 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, A
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y to the lessee and the lessee would be responsible for all compliances as may be required under Act. We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required. With the aforesaid directions I.A. No.56590 of 2017 is disposed of. I.A. No.72931 and 83141 of 2017 We have heard Shri Maninder Singh, learned Additional Solicitor General for the Union of India. We have perused the contents of I.A. No.72931 and 83141 of 2017 filed on behalf of the Ministry of Steel and also the additional affidavit filed on behalf of the Ministry of Mines dated 11.09.2017. In view of the contradictory stand taken in the aforesaid two sets of applications by the Union of India, we would like to know the precise stand of the Union of India and the precise prayer(s) with regard to the ceiling/cap. Requisite application in terms of the above may be filed on or before
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Goods and Services Tax – Facility of LUT extended to all exporters / registered persons subject to conditions – TMI Updates – Highlights
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gst rates for sewing machine parts – Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 4-10-2017 Last Replied Date:- 4-10-2017 – KIndly guide the gst rates for sewing machine parts, it
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Goods and Services Tax – Started By: – shailendra singh – Dated:- 4-10-2017 Last Replied Date:- 4-10-2017 – Dear All,Please consider a case where Company 'A' purchases a Car for transportation of passengers and sells it after 2 years of use.(a). Whether Company 'A' was right in claiming ITC at time of purchase of car?(b). Is there any provision for reversal of ITC since the Car was sold after using it for 2 years?(c) Whether 'A' needs to charge GST at time of selling the
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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 4-10-2017 Last Replied Date:- 4-10-2017 – Q1. Purchase of lights,wires,fans,furniture an AC for the use in the corporate office and can we claim ITC on those purchases which are using in the office ?Q2. Purchase of gym equipment for the employees in the office gym, can we claim itc on those purchase ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 16 91) of CGST Act, 2017 Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the
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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 4-10-2017 – How to Change Email and Mobile no. on GST portal Introduction: In this article we shall be discussing about guidelines for changing email and mobile number of primary authorized signatories mentioned at the time of enrolment or new registration. The steps which need to be followed by the user taxpayer for changing of email and mobile number: Step-1: Login to GST portal (http://www.gst.gov.in/) with your user id and password. Step-2: Click on the registration bar and select the non-core amendment. Step-3: Click on the authorized signatory tab. Step-4: Add new authorized signatory whose email and mobile number user wants to use. Step-5: Go to verification tab and s
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 4-10-2017 Last Replied Date:- 7-10-2017 – Anti-Profiteering Rules The GST Council in its meeting on 18th June, 2017 approved and the Government has notified the Anti-Profiteering related Rules vide Chapter XV of the Central GST Rules, 2017 (Rules 122 to 137) which extend to whole of India except to State of Jammu and Kashmir. These rules contain rules inter alia, in relation to- Definitions of Committee, Authority, Interested party and Screening Committee Constitution of the Authority (Rule 122) Constitution of the Standing Committee and Screening Committees (Rule 123) Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority (Rule 124) Secretary to the Authority (Rule 125) Power to determine the methodology and procedure (Rule 126) Duties of the Authority (Rule 127) Examination of application by the Standing Committee and Screening Committee (Rule 128) Initia
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enefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. Within two months of receiving an application, the Standing Committee would examine it and send it to the State Level Screening Committee. Based on its recommendations, the Director General of Safeguards (DGS) would investigate the complaint with in a period of three months. Thereafter, DGS, which has the power to issue summons, will conduct investigation and give its findings to the authority. ADG, Safeguards will act as Secretary to the National Anti-Profiteering Authority and will coordinate between the authority and the DG Safeguards office. According to the anti-profiteering rules, the authority will suggest return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with an 18 per cent interest, as also impose penalty. The authority will have a chairman of the rank of a secretary and four nominated membe
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ations to the standing committee. State level panels will watch out for instances of businesses not passing on the benefits of tax reduction to consumers in the GST regime. The orders passed by the APA shall follow the principles of natural justice and as such, opportunity of being heard shall be provided. The rules are silent on further appeal against orders of APA. Nor does it stipulate that such orders shall be final. It provides that orders passed by APA have to be complied with immediately by the registered person. Orders issued by APA Within 3 months of report of DGS Opportunity of being heard By majority in case of difference of opinion Compliance by registered person immediately No clarity on whether order appealable or not Order may be for any of the following : Reduction in prices Returning money to the customer along with interest Depositing money in customer welfare fund in case the customer does not claim it or is not identifiable Imposition of penalty equivalent to the am
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business may be too harsh and even unconstitutional. There could also be disputes on undue profiteering may not actually be so as there would be other costs / overheads which may set off the profit, if any, accruing from GST efficiency. It will also add to disputes and litigation. Time period of Provision Rule 138 on anti-profiteering measures shall have a sunset clause. The rules framed for anti-profiteering indicate that it would operate for a period of only two years. Thus, it would cease to exist after two years of being in force. Caution Note APA is expected to take up cases or complaints of mass consumption or importance and may not look into small cases. However, no monetary threshold has been fixed for taking up cases for scrutiny. It may be noted that the anti-profiteering measure in GST law is meant to be a deterrent and is an enabling clause so that reduction in tax incidence due to the GST is passed on to the consumers. This is a contentious provision which should be trigge
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nce on goods and services. GST rates have been fixed with the objective of maintaining revenue neutrality in the post GST regime. Many business entities have reduced the prices of their goods and services in view of lower GST rates and also announced this publicity. To conclude, it can be said that the anti profiteering provision should be enforced in rare case as a exception, rather than rule and should not become a hindrance in free business environment and as a tool to invite corruption. (Concluded…….) – Reply By RAMESH SINGLA – The Reply = Sir, any rules have been made to determine as to whether benefit of tax reduction has been passed on? Further, do you have some instances where credit was not admissible in pre GST but is admissible now? – Reply By Dr. Sanjiv Agarwal – The Reply = Dear Mr. Singla, Yes, Rules 122 to137 of CGST Rules, 2017 deal with implementation of anti profiteering clause (section 171). The definition of input services, input and capital goods in GST are muc
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GST – States – SRO 416 – Dated:- 4-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat. Jammu Notification Srinagar, the 4th October, 2017 SRO 416.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendation of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 24, in sub-rule (4), for the figures, letters and word, "30th September", the figures, letters and word "31st October" shall be substituted; (ii) in rule 118, for the words "a period of ninety days of the appointed day", the
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ot;APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION", the heading, "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted, (b) under sub-heading PART-A, against item (i), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted (vii) In Rule 83(1) w.e.f. 8th of July, 2017 the following words and signs are deleted and substituted: (a) The word and sign (a) before (i) is a citizen of India; is deleted. (b) The word and sign (i) before the word "that" in para 2; is deleted and substituted by word and sign (a). (c) The word and sign (ii) before the word "that" in para 3; is deleted and substituted by word and sign (b). This
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GST – States – 14602/CT., Pol-41/1/2017 – Dated:- 4-10-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14602/CT., Pol-41/1/2017 NOTIFICATION Dated.04.10.2017 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Odisha Goods and Services Tax Rules, 2017 read with section 168 of the Odisha Goods and Services Tax Act, 2017 (referred to as 'the Act" hereafter), I, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Counc
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GST – States – 11/2017-State Tax – Dated:- 4-10-2017 – KERALA STATE GOODS AND SERVICES TAX DEPARTMENT [Notification No. 11/2017-State Tax] No. C1-24614/2016. Thiruvananthapuram, 4th October 2017. In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) and in supersession of notifications No. 5/2017-State Tax, dated the 31st August, 2017, No. 6/2017-State Tax, dated the 31st August, 2017 and No. 7/2017-State Tax, dated the 31st August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishi
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