Goods and Services Tax

GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/461 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/461 Dated 14th September 2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for all registered persons who failed to furnish the

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CORRIGENDUM – Notification F.No. FIN/REV-3/GST/1/08- E dated the 30th June, 2017 – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/460 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.No.FIN/REV-3/GST/1/08 (Pt-1)/460 CORRIGENDUM Dated 14th September 2017 In the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.No. FIN/REV-3/GST/1/08-"E" dated the 30thJune, 2017, in the Schedule,- (i) in Sl. No.59, in column (2), for 9 , r

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/459 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No. FIN/REV-3/GST/1/08 (Pt-1)/459 CORRIGENDUM Dated 14th September 2017 In the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.No. FIN/REV-3/GST/1/08 (Pt-1)/453 dated 13th September, 2017 in line 6, for paragraph 5 read paragraphs 3.20 and 3.21 . Sd/- TEMJEN TOY Addl. Chief Secretary & Finance Commissioner Dated 14th September 2

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GST – States – F.NO.FlN/REV-3/GST/1/08 (Pt-1)/457 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No. FlN/REV-3/GST/1/08 (Pt-1)/457 CORRIGENDUM Dated 14th September 2017 In the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.No.FIN/REV-3/GST/1/08 (Pt-l) D dated 30th June, 2017:- (A) In Schedule I-2.5%,- (i) in Sl. No.59, in column (3), for 1106 10 0713 ; (ii) in Sl. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in Sl.No. 92,- (a) in column (2), for 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmyra sugar, mishri, batasha, bura ; (iv) in Sl.No.185, in column (3), for Agarbatti , read Agarbatti, lobhan ; (v) in Sl. No. 220, in column (3),- (a) for

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, read (other than Fountain pen ink and Ball pen ink) ; (ii) in SI. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in SI. No. 233, in column (3), omit Sewing needles ; (iv) in Sl. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm , (v) in Sl. No.323, in column (2), for 852290 , read 842290 , (vi) in Sl. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in Sl. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-14%- (i) in Sl. No. 158, in column (3), for optical fibres optical fibres, bundles or cables , read optical fibres, optical fibre bundles or cables . (ii) in Sl. No. 161, in column (3), for Optical Fiber , read Optical

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The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017 – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/466 – Dated:- 14-9-2017 – Download Pdf – Notification – Circular

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2017 (9) TMI 1165 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 435 (Del.) , [2017] 1 GSTL 36 (Del) – GST on legal services – Issuance of two fresh Notifications by Central Government by way of corrigendum – N/N. 8 and 13/2017–Central Tax (Rate) dated 28th June, 2017 – legal services being taxable on reverse charge basis – the Govt. of NCT of Delhi has also to issue a notification on the same lines by way of corrigendum to N/N. 13/2017-State Tax (Rate) dated 30th June, 2017 – Held that: – The issue concerning exemption of lawyers from registration under Section 23 (2) of the CGST Act; the position concerning those lawyers whose registration under the Finance Act 1994 has ‘migrated’ to the CGST Act in terms of Section 22(2) thereof and other is

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Advocates with Mr. S.K. Kamra, Assist. Commissioner in person, Through: Mr. Atmaram N.S. Nadkarni, ASG, Mr. Sanjeev Narula, CGSC, Mr. Salvadom Santosh Rebellor and Ms. Sneha Prabhu Tendular, Mr.Ajit Yadav, Mr. Gautam Sharma, Mr. Abhishek Bhardwaj, Advocates for R-1 & R-3 ORDER 1. Mr Atmaram N.S. Nadkarni, learned Additional Solicitor General of India, makes a statement that the Central Government will issue two fresh notifications, by way of corrigendum to Notification Nos. 8 and 13/2017 – Central Tax (Rate) dated 28th June, 2017, which will be fully consistent with the decision of the GST Council as reflected in paras 10.10, 10.10.1 and 10.10.2 of the minutes of the 14th GST Council meeting held on 19th May, 2017 (which were approved

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GST – 08/2017 – Dated:- 14-9-2017 – Superseded vide Notification No. 3/2018 – Integrated Tax dated 22-10-2018 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 8/2017-Integrated Tax New Delhi, the 14th September, 2017 G.S.R. 1156(E).-In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of Section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from

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pression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- TABLE Sl. No. Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3. Carved wood products (including table and kitchenware) 4419 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products (decorative and utility items) 46 7. Grass, leaf and reed and fibr

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, urns and crosses of the type used for decoration of metals of chapters 73 and 74 8306 22. Metal bidriware 8306 23. Musical instruments 92 24. Horn and bone products 96 25. Conch shell crafts 96 26. Bamboo furniture, cane/Rattan furniture 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 2[29. Chain stitch Any chapter 30. Crewel, namda, gabba Any chapter 31. Wicker willow products Any chapter 32. Toran Any chapter 33. Articles made of shola Any chapter] [F. No. 349/58/2017-GST(Pt.)] Dr. SREEPARVATHY.S.L., Under Secy. ************ Notes: 1. Substituted vide notification no. 9/2017 dated 13-10-2017, before it was read as, 9. Textile (handloom products) including 50, 58, 62, 63 2. Inserted vide notifica

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GST – 07/2017 – Dated:- 14-9-2017 – MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 7/2017-Integrated Tax New Delhi, the 14th September, 2017 G.S.R. 1155(E).-In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Central

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Goods and Services Tax – Started By: – peter vicky – Dated:- 13-9-2017 Last Replied Date:- 14-9-2017 – Dear Sir,I am the transporter of multiple goods inter-state,how should i collect service tax on consignmentfor ex: I Collect for one parcel 120 from the party for transporting charge, any amount is fixed to pay service taxexperts please give ur views. – Reply By Ganeshan Kalyani – The Reply = If you are a Goods Transport Agency (GTA) then you are exempt from registration. And you are free from collecting and paying tax to the exchequer. The consigner or consignee whoever pays the freight shall pay tax under reverse charge. – Reply By Rajagopalan Ranganathan – The Reply = Sir, If you issue consignment note for transporting the goods then y

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ng in view the quantum of work and inter state transportation of work, it appears to me your work is beyond the conditional exemption as detailed above. So be careful while claimg any kind of exemption under GTA. – Reply By KASTURI SETHI – The Reply = Dear Querist (GTA), I further add that preference-wise liability for payment of GST on freight is as under:- 1. Consignee 2. Consignor\ 3. Any third person 4. Transporter (by road) If above three persons refuse to pay GST on freight, whatever may be the reason, GTA is legally required to pay GST on freight for transportation of goods by road. So your freedom from registration as well as GST liability is restricted. Your degree of freedom exists until or unless refusal by above three persons i.

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 13-9-2017 Last Replied Date:- 14-9-2017 – REGISTERED DEALERS SOLD GOODS WORTH RS. 10,000/- TO COMPOSITE DEALER AND GST OF 5% CHARGED RS. 500/- TOTAL VALUE RS. 10,500/-COMPOSITE DEALER OUT OF ABOVE INVOICE RETURNED GOODS WORTH RS. 4000/- TO REGISTERED DEALER THROUGH DEBIT NOTE. REGISTERED DEALERS ISSUES A CREDIT NOTE FOR THE SAME.CAN COMPOSITE DEALER REFLECTS GST IN DEBIT NOTE. – Reply By Ganeshan Kalyani – The Reply = Composite dealer cannot raise tax invoice. In my view they cannot raise debit note indicating tax component. – Reply By KASTURI SETHI – The Reply = I think Querist is talking about composition and not composite. So reply posted by Sh.Ganeshan Kalyani , an expert is c

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GST – GST Law and Procedure – 008 – Chapter Eight Non-resident taxable person in GST Introduction Non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. A non-resident taxable person making taxable supply in India has to compulsorily take registration. There is no threshold limit for registration. A non-resident taxable person cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India using a valid passport (and need not have a PAN number in India). A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or it

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s of which the entity is identified by the Government of that country or its PAN, if available. The application for registration made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN. On successful verification of PAN, mobile number and e-mail address the person applying for registration as a non-resident taxable person will be given a temporary reference number by the Common Portal for making the mandatory advance deposit of tax for an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The amount deposited shall be credited to the electronic cash ledger of the Non-resident person. The non-resident taxable person can make taxable supplies only after the issuance of the certificate of registration. The certific

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by a non-resident taxable person shall be available as credit to the respective recipients. Returns: The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within twenty days after the end of a calendar month or within seven days after the last day of the validity period of registration, whichever is earlier. Refund: The amount of advance tax deposited by a nonresident taxable person at the time of initial registration/ extension of registration, will be refunded only after the person has furnished all the returns required in respect of the entire period for which the certificate of registration granted to him had remained in force. Refund can be applied in the serial no. 13 of the

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Goods and Services Tax – Started By: – NAREN KHATRI – Dated:- 13-9-2017 Last Replied Date:- 14-9-2017 – RESPECTED SIR/S..HAVE SOME CLOSING STOCK OF GOODS PURCHASE FROM LUMPSUM TRADERS. ALSO HAVING BILLS BUT VAT NOT SHOWN IN BILL SEPARATELY.WHICH TYPE OF CREDIT AVAILABLE IN TRAN FORM, FULL VAT CREDIT OR DEEMED CREDIT..FURTHER WHICH TRAN FORM SHOULD BE USED TO AVAIL TRAN. CREDIT.THANKING YOU .. – Reply By Himansu Sekhar – The Reply = Deemed credit. Information to be put in both tran 1 and 2 forms. – Reply By Ganeshan Kalyani – The Reply = In my view deemed credit is for excise. For Vat full credit is eligible . – Reply By KASTURI SETHI – The Reply = Trans 1 is for those who are already registered under VAT or Central Excise. For newly regist

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Goods and Services Tax – Started By: – Mayuri Shete – Dated:- 13-9-2017 Last Replied Date:- 16-9-2017 – daily limit of an expense from URD do not cross the limit of ₹ 5000/- but if we are paying it on monthly basis GST applicable? like water tanker service availed per day are below 5000/- but same is paid at the end of the month which cross the limit of 5000/- please advise. – Reply By Himansu Sekhar – The Reply = There will be no tax. But please check this limit is the aggregate of all urd expenses, not for single bill of a day. – Reply By Ganeshan Kalyani – The Reply = If you are paying water charges on daily basis based on the invoice issued by the water supplier on daily basis then GST is not applicable. If paid on monthly basis

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ve seen several tweets by cbec in this regard. – Reply By KASTURI SETHI – The Reply = Dear Himanshu Ji,. What is legal status ? Make search and clarify. Thanks. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The threshold limit for expenses from unregistered dealer is ₹ 5000/-. It is applicable to each day of the month. Invoice is to be received on each day. If you receives invoices on monthly basis then GST will attract on reverse charge basis. – Reply By Ganeshan Kalyani – The Reply = Sri Kasturi Sir and Sri Himansu Ji, i fully agree with both of you, an experts. I too have seen in tweet it was mentioned that credit of the tax paid under reverse charge can be claimed in the same month. However, it is worth appreciation that tweet i

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Goods and Services Tax – Started By: – rohan dani – Dated:- 13-9-2017 Last Replied Date:- 14-9-2017 – Hello Friends,I AM INTO MANUFACTURING OF DISPLAY BOARDS & PANELS (ONE CAN SAY IT AS A MARKETING/ADVERTISEMENT BOARD WHICH IS PLACE OR HANG IN A STORE OR A SHOP) MADE OF MDF OR SUNBOARD OR ACRYLIC OR METAL OR COMBINATION OF METAL & MDF. I AM UNSURE OF HSN CODE & GST RATE OF EITHER . SO CAN ANYONE SUGGEST OR HELP IN THE SAME AS SOON AS POSSIBLE.THANKS – Reply By KASTURI SETHI – The Re

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Goods and Services Tax – Started By: – RENGARAJ R.K – Dated:- 13-9-2017 Last Replied Date:- 14-9-2017 – When a person receives advance amount, he has to pay GST if the supply is not made in the same month of receipt. Now the question is: I receive cash ₹ 50,000.00 advance for a product with a GST of 18%. Whether I should pay GST for ₹ 50,000.00 or should i split the turnover by reverse working and tax to be paid for ₹ 42,373.00. What the relevant CGST/SGST provision says? Earl

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GST – GST Law and Procedure – 038 – Chapter Thirty Eight Goods Transport Agency in GST Background of levying tax on the services of Goods Transport Agency The levy of Service Tax on Road Transportation Service has always been a contentious issue. The Finance Act, 1997 had levied Service Tax on Goods Transport Operators w.e.f. 1611-1997 which was subsequently withdrawn after nationwide strike. Thereafter by the Finance (No. 2) Act, 2004 Service Tax was imposed on Transport of Goods by Road service rendered by a goods transport agency with effect from 10-09-2004. However, the levy was deferred until further notice again in view of transporters strike. The Government thereafter constituted a Committee to deal with the issue and after taking into account the recommendations of the Committee, Notification Nos. 32 to 35/2004 – ST all dated 03-12-2004 were issued, levying tax on Transport of Goods by Road with effect from 01-01-2005. The legal position prevailing under Service Tax is being c

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Act, 1994; Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called . Therefore, in the Service Tax regime, issuance of Consignment Note (C/N) was integral and mandatory requirement before any road transporter could be brought within the ambit of GTA. Position under GST Under GST laws, the definition of Goods Transport Agency is provided in clause (ze) of notification no.12/2017-Central Tax (Rate) dated 28.06.2017. (ze) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; Thus, it can be seen that issuance of a consignment note is the sine-qua-non for a supplierof service to be considered as a Goods Transport Agency. If such a consignment note is not issued by the transporter, the service provider will not come within the ambit of goods transport agency. If a consignment note is issued,

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ods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency. Charge of GST on services provided by GTA In terms of notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by notification no. 20/2017- Central tax (Rate) dated 22.08.2017, sr.no. 9 and sr. no. 11, (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use) (Heading 9965 &9967 respectively) attracts GST @2.5% or 6% CGST. Identical rate would be applicable for SGST also, taking the effective rate to 5% or 12%. However, the rate of 5%is subject to the condition that credit of input tax char

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ke ITC for the supplies effected by it and the liability under GST is discharged under reverse charge basis, the recipient of GTA service discharging the tax liability is entitled to take Input Tax Credit (ITC) of the amount of tax paid under reverse charge, provided it is used in the course or furtherance of business at his end. Further the recipient would be eligible for ITC of the GST paid by GTA on forward charge basis. Notification no. 11/2017-Central Tax (Rate), sr.no.11, (ii) also provides that supporting services in transport other than those mentioned in (i) (Heading 9967) would attract GST @9% CGST. Identical rate would be applicable for SGST also, taking the effective rate to 18%. Similar rate has been prescribed for services falling under heading 9965 in terms of notification no. 11/2017-Central Tax (Rate), sr.no. 9 (v). Person Liable to Pay GST on GTA services The liability to pay GST devolves on the recipients for supply of services by a goods transport agency (GTA) who h

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tion of persons; or (g) any casual taxable person. Thus in cases where services of GTA are availed by the above categories of persons in the taxable territory the GTA supplier has the option to pay tax (and avail ITC) @12% (6% CGST + 6% SGST);and if the GTA does not avail this option, the liability to pay GST will fall on the recipients. In all other cases where the recipients do not fall in the categories mentioned above, the liability will be on the supplier of GTA services. GTA services specifically exempt In terms of notification no.12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.21), the following services provided by a GTA (Heading 9965 or 9967) is exempt from payment of tax: Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where

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tation of goods, but any intermediate/ancillary service provided in relation to such transportation, like loading/unloading, packing/unpacking, trans-shipment, temporary warehousing, etc. If these services are not provided as independent activities but are the means for successful provision of GTA Service, then they are also covered under GTA. Conclusion The above discussion shows that not all transport of goods by road is by a GTA. To qualify as services of GTA, the GTA should be necessarily issuing a consignment note. Only services provided by a GTA are taxable under GST. Services of transportation of goods by a person other than GTA are exempt. Moreover, in cases where the service of GTA is availed by the specified categories of persons in the taxable territory, the recipients who avail such services are the ones liable to pay GST and not the supplier of services unless the GTA opts for collecting and paying taxes @ 12% (6% CGST + 6% SGST). In all other cases where GTA service is av

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Goods and Services Tax – Started By: – mithun saha – Dated:- 13-9-2017 Last Replied Date:- 13-9-2017 – sirmy turnover consists of Nil Rates supply ₹ 100000/( Seeds)- and Taxable goods supply ₹ 100000/( fertilizer)- . I am under composition scheme. Under composition scheme on which i have to pay tax @1% either on total ₹ 200000/- or on taxable goods supply Rs.100000/-please advise – Reply By KASTURI SETHI – The Reply = 1 % on taxable supplies only. However, for computation of &

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Goods and Services Tax – Started By: – mithun saha – Dated:- 13-9-2017 Last Replied Date:- 13-9-2017 – sir/MadamPlease advice whether i can convert from Regular to Composition scheme nowregardsMithun Saha – Reply By KASTURI SETHI – The Reply = Now from next financial year. – Reply By Himansu Sekhar – The Reply = In this financial year the transfer is not allowable – Reply By Ganeshan Kalyani – The Reply = The option has to be exercised at the beginning of the financial year. I agree with Sri Ka

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Goods and Services Tax – GST – Dated:- 13-9-2017 – In pursuance of decision taken in the 21st Meeting of GST Council held on 9th September, 2017 at Hyderabad, the Union Finance Minister,Shri Arun Jaitley today constituted a Group of Ministers and a Committee on Exports. The Group of Ministers (GoM) has been constituted under the convenorship of the Deputy Chief Minister of Bihar, Shri Sushil Kumar Modi,in order to monitor and resolve the IT challenges faced in the implementation of GST. The Members of the GoM are Shri Amar Agarwal, Minister for Commercial Taxes, Government of Chhatisgarh; Shri Krishna Byregowda, Minister for Agriculture, Government of Karnataka; Dr. T.M. Thomas Isaac, Finance Minister, Government of Kerala and Shri Etela R

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 13-9-2017 Last Replied Date:- 14-9-2017 – RECENTLY VERY FEW TRANSPORTER CHARGED 5 % BY ONE AND ANOTHER CHARGED 12 % AND ANOTHER CHARGED 18 % ON BILL AND REALLY CONFUSED WHETHER CREDIT IS ALLOWABLE ON IT TO US AS WE ARE RECIPIENT AND EARLIER PAID 5% ON TOTAL VALUE AS REVERSE CHARGE MECHANISM. PLEASE TELL CHARGED BY GTA PROVIDER IS VOID OR NOT AND IF WE HAVE ANY PROVISION NOT TO ACCEPT THIS TYPE OF BILL. IN CARGO SERVICE 18% VALID BUT WHAT ABOUT GTA PROVIDER AS WE ARE RECIPIENT OF SERVICE. PL HELP – Reply By Ganeshan Kalyani – The Reply = First of all GTA is exempted from taking GST registration. However, if they get registered then they have to charge GST on the consignment no

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 13-9-2017 – Vide Circular No. 1/1/2017, dated 26.06.2017 the Board assigns the following functions to Deputy Commissioner/Assistant Commissioner as proper officer in relation to various sections of CGST Act and IGST Act: Composition levy Section 10 (5) provides that if the Deputy Commissioner/Assistant Commissioner has reasons to believe that a taxable person has paid tax under section 10(1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis apply for determination of tax and penalty. Rule 6(3) provides that where the Deputy Commissioner/Assistant Commissioner has reasons to believe that the registered person was not eligible to pay tax under section 10 (composition levy) or has contravened the provisions of the Act or the provisions of Chapt

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egistration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration. The proviso to this section provides that the Deputy Commissioner/Assistant Commissioner may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. Revocation of cancellation of registration Section 30 provides that subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the Deputy Commissioner/Assistant Commissioner on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. The Deputy Commissioner/Assistant Commissioner may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of th

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lication and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. Upon receipt of the information or clarification in FORM GST REG-24, the Deputy Commissioner/Assistant Commissioner shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of t

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plication before the expiry of two years from the relevant date in such form and manner as may be prescribed. Rule 54(5) provides that if, on receipt of any such application, the Deputy Commissioner/Assistant Commissioner is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. Rule 54 (6) provides that notwithstanding anything contained in section 54(5), the Deputy Commissioner/Assistant Commissioner may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, 90% of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and sa

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the application is found to be complete, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. Rule 90(3) provides that where any deficiencies are noticed, the Deputy Commissioner/Assistant Commissioner shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. Grant of provisional refund Rule 91(2) provides that the Deputy Commissioner/Assistant Commissioner, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund is due to the applicant of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund d

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t of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. Rule 92(2) provides that where the Deputy Commissioner/Assistant Commissioner or the Commissioner is of the opinion that the amount of refund is liable to be withheld, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. Rule 92(3) provides that where the Deputy Commissioner/Assistant Commissioner is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole

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. Rule 97 (2) provides that any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the Deputy Commissioner/Assistant Commissioner, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. Interest on delayed refund Rule 94 provides that where any interest is due and payable to the applicant under section 56, the Deputy Commissioner/Assistant Commissioner shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. Rejection of refund Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of

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as furnished the return or paid the tax, interest or penalty, as the case may be; deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law. Refund of integrated tax Rule 96 provides the procedure for refund of integrated tax paid on goods exported out of India. Rule 96(6) provides that upon transmission of the intimation of withholding refund the Deputy Commissioner/Assistant Commissioner of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. Provisional assessment Rule 60 provides that where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the Deputy Commissioner/Assistant Commissioner in writing giving reasons for payment of tax on a provisional basis. Rule 98(2) provides that the Deputy Commiss

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d. Rule 98(3) provides that the Deputy Commissioner/Assistant Commissioner shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty 5% of the amount covered under the bond. A bond furnished to the Deputy Commissioner/Assistant Commissioner under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made there under. Finalization of provisional assessment The Deputy Commissioner/Assistant Commissioner shall, within a period not exceeding six months from the date of the communication of the order of provisional assessment pass the final assessment order after taking into account such information as may be required for finalizing t

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n to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates, after giving him the reasonable opportunity of being heard. Rule 100 (2) provides that the Deputy Commissioner/Assistant Commissioner shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15. Summary assessment Section 64(1) provides that the Deputy Commissioner/Assistant Commissioner may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability

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ere under, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilized, refund claimed, and other relevant issues and record the observations in his audit notes. Rule 101 (4) provides that the Deputy Commissioner/Assistant Commissioner may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the Deputy Commissioner/Assistant Commissioner shall finalize the findings of the audit after due consideration of the reply furnished. Section 65(6) provides that on conclusion of audit, the Deputy Commissioner/Assistant Commissioner shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings in FORM GST ADT-02. Determination of tax Section 74 provides the procedure for determination of

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notice at least six months prior to the time limit specified in sub-section (10) for issuance of order. Section 74(3) provides that Where a notice has been issued for any period the Deputy Commissioner/Assistant Commissioner may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax. Section 74(5) provides that the person chargeable with tax may, before service of notice pay the amount of tax along with interest payable under section 50 and a penalty equivalent to 15% of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the Deputy Commissioner/Assistant Commissioner and inform the Deputy Commissioner/Assistant Commissioner in writing of such payment. Section 74(6) provides that the Deputy Commissioner/Assistant Commissioner, on receipt of such information, shall

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within five years from the date of erroneous refund. Tax collected but not paid to Government Section 76 provides that every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not. Where any amount is required to be paid to the Government, and which has not been so paid, the Deputy Commissioner/Assistant Commissioner may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. The Deputy Commissioner/Assistant Commissioner shall, after considering the representation, if any, made by the p

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h other specified officer; he may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; he may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds o

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r may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter. Recovery of tax by sale of goods Rule 144 provides the procedure for recovery of tax by sale of goods under the control of Deputy Commissioner/Assistant Commissioner as detailed below Where any amount due from a defaulter is to be recovered by selling goods belonging to such person, Deputy Commissioner/Assistant Commissioner shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process; The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued inFORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of

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the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice, the Deputy Commissioner/Assistant Commissioner shall cancel the process of auction and release the goods. The Deputy Commissioner/Assistant Commissioner shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. Recovery from third person Rule 145 provides that the Deputy Commissioner/Assistant Commissioner may serve upon a person the third person, a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. Where the third person makes the payment of the amount specified in the notice issued, the Deputy Commissioner/Assistant Commissioner shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. Recovery through execution of dec

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s may be required for the recovery of the amount due; The attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached. The Deputy Commissioner/Assistant Commissioner shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Deputy Commissioner/Assistant Commissioner to that effect; Where the property subject to the attachment or distraint under sub-rule (1) is- an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; a movable property, the Deputy Commissioner/Assistant Commissioner shall seize th

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pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice. Where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the Deputy Commissioner/Assistant Commissioner may sell them forthwith. Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the Deputy Commissioner/Assistant Commissioner shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. Where,

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ent to him, the Deputy Commissioner/Assistant Commissioner shall reject the claim and proceed with the process of sale through auction. The Deputy Commissioner/Assistant Commissioner shall issue a notice to the successful bidder inFORM GST DRC-11requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate inFORM GST DRC-12specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice, the Deputy Commissioner/Assistant Commission

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the person in possession of the same from giving it to the defaulter. A copy of such order shall be affixed on some conspicuous part of the office of the Deputy Commissioner/Assistant Commissioner, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. A debtor, prohibited, may pay the amount of his debt to the Deputy Commissioner/Assistant Commissioner, and such payment shall be deemed as paid to the defaulter. Attachment of property in custody of courts or Public Officer Rule 152 provides that where the property to be attached is in the custody of any court or Public Officer, the Deputy Commissioner/Assistant Commissioner shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.

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ccordance with the provisions of clause (e) of sub-section (1) of section 79, the Deputy Commissioner/Assistant Commissioner shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorized in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. Recovery through Court Rule 156 provides that where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the Deputy Commissioner/Assistant Commissioner shall make an application before the appropriate Magistrate in FORM GST DRC- 19 to recover from the person concerned, the amount specified there under as if it were a fine imposed by him. Penalty for failure to furnish information Section 123 provides that If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under s

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conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty Confiscation of goods or conveyances Section 130 provides the procedure for confiscation of goods or conveyances and levy of penalty. Section 130(6) provides that the Deputy Commissioner/Assistant Commissioner adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such Deputy Commissioner/Assistant Commissioner , shall assist him in taking and holding such possession. Miscellaneous transitional provision Section 142(1) provides that where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the duty paid under the existing law where such goods are re

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 13-9-2017 – GST Council (GSTC) which met at Hyderabad on 9th September, 2017 for 21st time took may decisions, major ones being hike in Compensation Cess on automobiles (motor cars) and extension of return filing dates for July, 2017. Following are the key decisions taken by GSTC: Return Form GSTR-3B will continue for six months, i.e. upto December, 2017 Renewed return dates (as on 09.09.2017) for July, 2017: GSTR-1 10th October, 2017 (others) GSTR-1 3rd October, 2017 (with > ₹ 100 crore turnover) GSTR-2 31st October, 2017 GSTR-3 10th November, 2017 GSTR-4 18th October, 2017 GSTR-6 13th October, 2017 TRANS-1 31st October, 2017 Time frame for returns for August / September, 2017 to be announced later. Option to choose composition scheme can be availed till 30th September, 2017 which can be availed from 1st October, 2017. Registration of persons liable to be registered for TDS and TCS shall commence on 18th Septe

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m 2% to 7% except electric cars, hybrid cars and small cars to be effective from 11.09.2017: Small cars, 13-seater vehicles & hybrid cars : No change Mid-size cars : Cess increased by 2% Large cars: Cess increased by 5% SUV's : Cess increased by 7% GST on construction services (works contracts for public structures) for Government reduced from 18% to 12%. Handicraft traders below turnover of ₹ 20 lakhs having inter-state supplies need not register for IGST. Supply of heavy and nuclear fuel by Department of Atomic Energy to NPCIL exempt from GST. Changed timelines for GST Returns The relaxation in dates for filing various returns under GST for July is also a major decision and the following table indicates the revised timelines for returns pertaining to July, 2017 Details / Return Tax Period Revised due date GSTR-1 July, 2017 10.10.2017 GSTR-1 (turnover > ₹ 100 crore) July, 2017 03.10.2017 GSTR-2 July, 2017 31.10.2017 GSTR-3 July, 2017 10.11.2017 GSTR-4 July-Septe

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ransport of not more than thirteen persons, including the driver [falling under sub-headings 8702 10, 8702 20, 8702 30 or 8702 90] 8702 15% No change Hybrid Mid Segment Cars (engine < 1500 cc) 8703 15% No change Hybrid Large Cars (engine > 1500 cc) 8703 15% No change Hybrid Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm) 8703 15% No change Key GST rate variations in select items S.No. HSN Description Earlier GST Rate Revised GST Rate 1. 2106 Roasted Gram 12% 5% 2. 2106 Butters, including idli / dosa batter 18% 12% 3. 3307 4100 Dhoop batti, dhoop, sambhrani and other similar items 12% 5% 4. 3926 Medical grade sterile disposable gloves of plastics 28% 18% 5. 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission's outlets 5% Nil 6. 5808 Saree fall 12% 5% (with no refund of ITC) 7. 44, 68, 83 Idols of wood, stone (including marble) and metals (other than those made of precious metals) 28% 12% 8. 7102 Rough industr

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GST – States – F.1-11(100)-TAX/GST/2017 – Dated:- 13-9-2017 – 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 13th September, 2017. NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council hereby waives the late fee payable under secti

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GST – States – 30/2017-State Tax – Dated:- 13-9-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010 dated the 13th September 2017. NOTIFICATION Notification No. 30/2017-State Tax No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharash

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GST – States – 29/2017-State Tax – Dated:- 13-9-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 13th September 2017 NOTIFICATION Notification No. 29/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-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 Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ) and in supersession of the Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 5th September 2017, published in the Maharashtra Gove

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f the said Table, namely :- Table Sr. No. Details/return Class of taxable/ registered persons Time period for furnishing of details/return (1) (2) (3) (4) 1. GSTR-1 Having turnover of more than one hundred crore rupees. Upto 3rd October 2017 Having turnover of upto one hundred crore rupees. Upto 10th October 2017 2. GSTR-2 All Upto 31st October 2017 3. GSTR-3 All Upto 10th November 2017 Explanation.-For the purposes of this notification, the expression turnover has the same meaning as assigned to it in clause (112) of section 2 of the said Act. 2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of t

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