Goods and Services Tax

Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 25-9-2017 Last Replied Date:- 29-9-2017 – I require ward / circle in VAT and excise / service tax commissioner jurisdiction of following address at Jaipur for the purpose of casual dealer registration. amrudon Ka Bagh, Amar Jawan Jyoti, Ambedkar Circle JaipurPlease help – Reply By Himansu Sekhar – The Reply = Please contact the respective help desk – Reply By Rajagopalan Ranganathan – The Reply = Sir,You please contact the juris

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 25-9-2017 Last Replied Date:- 26-9-2017 – We are into construction of residential flats and in the month of June'17 we have entered into JDA ( Joint development Agreement) with the land owners where in out of the total flats to be constructed few of them are ear marked/allocated. This has taken place on 23rd Jun'17 and as per Rule 3 of point of taxation of ST, the liability arises on the services provided to the land owner at the time of receipt of advance in the form of Land/Development rights. Since we have received the consideration (land/development rights) before construction of the flats, this is treated as Advance and ST has been paid accordingly @ 4.5% (consider

= = = = = = = =

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

= = = = = = = =

edit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. Rule 118 of CGST Rules, 2017 states that every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. In my opinion the use of the word 'shall' indicates the mandatory nature of the provisions.

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 25-9-2017 Last Replied Date:- 29-9-2017 – Dear Sir, I am very confused about exempt / Non-GST inward supplies. It is mandatory to fill details in GSTR-3B Column 5, which type of expenses to report. Whether SAC is mandatory to fill in GSTR-1 return in Column HSN Wise summary details (We are service provider) Thanks & Regards, Jatinder Kumar Jatinder Kumar – Reply By Ramaswamy S – The Reply = SAC/ HSN is mandatory in GSTR-1 – Reply By Jatinder Kumar – The Reply = Thank you very much Sir, What should i do, we have already filed GSTR-1 without mention SAC Thanks & Regards, Jatinder Kumar – Reply By Ramaswamy S – The Reply = Customer can update in GSTR2 or you can once the

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 25-9-2017 Last Replied Date:- 30-9-2017 – Dear Sir,We have purchased goods / services through Credit Card (in the name of Partner) and credit card charges like interest charges, finance charges, etc. debited in firm Profit and Loss A/c.We also debited GST on credit card interest charges in firm Profit & Loss A/c.Please guide me, how to reflect interest charges, finance charges, GST paid on such charges in GST Return.ITC not claimed by us due to credit card in the name of Partner.Telephone Bills are also in the name of partner's therefore ITC not claimed, where it is shown in returnThanks & Regards,Jatinder Kumar – Reply By Rajagopalan Ranganathan – The Reply = Sir,

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 25-9-2017 Last Replied Date:- 28-9-2017 – We are manufacture registered under earlier Vat,Excise & Service Tax act. We want to take transit credit of Vat & Excise Credit (Which was shown balance in Last return filed by us on 30.06.17) under Trans -1 return. While filing Trans-1 there is a details regarding the inputs held in stock u/s. 7(a), 7(b). 7(c), 7(d) which is applicable to us. since all credit related document

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 25-9-2017 Last Replied Date:- 25-9-2017 – Respected Sir,We have purchased some goods / services from registered dealers, ITC not claimed by us on such goods / services due to our GSTIN not mentioned on tax invoices.Please guide me, ITC not availed by us report in GST return.Thanks & Regards,Jatinder Kumar – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can get amend the invoice incorporating your GST number and after that a

= = = = = = = =

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

= = = = = = = =

Dated:- 25-9-2017 – The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. – 2017 (9) TMI 1308 – SUPREME COURT OF INDIA In an important decision though related to Karnataka Value Added Tax (VAT) but equally important in the GST era for reversal of Input Tax Credit on exempted by-products. While interpreting the provisions of Section 17 of KVAT, hon'ble Supreme Court in the case of 2017 (9) TMI 1308 – SUPREME COURT OF INDIA, held that: – Fourthly, the entire scheme of the KVAT Act is to be kept in mind and Section 17 is to be applied in that context. Sunflower oil cake is subject to input tax. The Legislature, however, has incorporated the provision, in the form of Section 10, to give tax credit in respect of such goods which are u

= = = = = = = =

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

= = = = = = = =

given and under what circumstances, is the domain of the Legislature and the courts are not to tinker with the same. – Judgment in Godrej & Boyce Mfg. Co. Pvt. Ltd. & Ors. v. Commissioner of Sales Tax and Others [ 1992 (7) TMI 292 – SUPREME COURT OF INDIA] relied upon. – To the same effect are the judgments in the case of Hotel Balaji & Ors. v. State of Andhra Pradesh & Ors. [ 1992 (10) TMI 240 – SUPREME COURT OF INDIA] – In this context, if the Legislature has decided to give partial rebate of input tax under the circumstances mentioned in that provision, that has to be strictly applied. – On literal interpretation of Section 17 it can be gathered that it does not distinguish between by-product, ancillary product, intermed

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 25-9-2017 Last Replied Date:- 26-9-2017 – Introduction: This article discusses in detail whether GSTR-3B is to be filed mandatorily or not when it entails huge tax liability due to submission of some wrong information & non revision of the same or filing of the same can be avoided filing of GSTR-1, 2 & 3? Query : Sir, i have done mistake in GSTR-3B while submitting the same which has resulted in huge tax liability, so i have not filled the same as there on option to rectify the same on GST website. Can I avoid the filling of GSTR-3B and comply with law by GSTR-1, 2 & 3 in the days to come? Ans. No. The filling of GSTR-3B is mandatory as per CGST rule 61(5). For this, attention is invited to old & revised CGST rule 61(5) & newly introduced rule 61(6) vide notification no. 17 /2017 Central Tax dated 27th July 2017 and are reproduced below: Old rule 61(5) Where the time limit for furnishing of details i

= = = = = = = =

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

= = = = = = = =

based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. Earlier Rule 61(5) specified that GSTR-3B is to be filed in lieu of GSTR-3. Which meant that if you are filing GSTR-3B, you need not file GSTR-3. But, the words in lieu of have been removed in the amended Rule 61(5). Accordingly it can be construed that: • A tax payer has to file GSTR-3B • A tax payer also has to file GSTR-3 Analysis of new

= = = = = = = =

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

= = = = = = = =

yer. Revised due dates of filing GSTR-3B as per latest Notification No. 35/2017 – Central Tax dated 15th September, 2017 Month Last Date for filing GSTR-3B Aug-17 20th September 2017 Sep-17 20th October 2017 Oct-17 20th November 2017 Nov-17 20th December 2017 Dec-17 20th January 2018 From the above discussion, it is amply clear that filing of GSTR-3B is mandatory in addition of filling of GSTR-1, 2 & 3. If GSTR-3B is not filled with in time prescribed that there shall be levy of late fee @ ₹ 100 per day subject to maximum of ₹ 5,000/- per Act along penal interest for non payment of tax. However in case of GSTR-3B wrongly submitted by not filed due to excess tax liability, a request may be made to jurisdictional commissioner to allow revision of the same. The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496. – Reply By vijay kumar – The Reply = With reference to your

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 25-9-2017 – Aggregate turnover The expression aggregate turnover is used in GST provisions in many a place. The expression aggregate turnover is defined in Section 2(6) of the Central Goods and Services Tax Act, 2017 ( Act for short) as the aggregate value of- all taxable supplies; excluding the value of inward supplies on which tax is payable by a person on reverse charge basis; exempt supplies; exports of goods or services or both; and inter-State supplies of persons having the same permanent account number, to be computed on all India basis, but excludes- central tax; State tax; Union territory tax, Integrated tax; and Cess. Turnover in State or Turnover in Union territory Section 2(112) defines the expression turnover in State or turnover in Union territory as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt s

= = = = = = = =

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

= = = = = = = =

II; and Half per cent of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed. The Government may, by notification, increase the threshold limit to such higher limit, not exceeding one crore rupees as may be recommended by the Council. The aggregate turnover for opting composition scheme for the special category of States is fixed as fifty lakh rupees. Section 10(3) provides that the option availed by a registered person shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified in this section. Input service distributor Section 20 provides that the Input Service Distributor shall distribute the credit of central tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a document containing the amount of input tax credit being distributed in such manner as may be prescribed. Section 20(2) provides

= = = = = = = =

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

= = = = = = = =

are operational in the current year, during the said relevant period. Rule 39 (1)(d) provides that the input tax credit that is required to be distributed as above to one of the recipients R1 whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount C1 , to be calculated by applying the following formula- C1=(t1/T) x C Where, C is the amount of credit to be distributed; t1 is the turnover, as referred to in section 20, of person R1 during the relevant period; and T is the aggregate of turnover, during the relevant period, of all recipients to whom the input services is attributable in accordance with the provisions of section 20. Person liable for registration Section 22 prescribes the persons liable for registration. Section 22(1) provides that every supplier shall be liable to be registered und

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 25-9-2017 Last Replied Date:- 27-10-2017 – Introduction: This article discusses in detail about the GST taxability of services of provided by hotel industry. Types of services provided by Hotel Industry: Room accommodation services. Serving of foods and liquor in restaurant and in room. Rent a cab. Mandap keeper. Banking and financial services like foreign currency exchange. Supply of packed food items as mini bar. Renting out the premises for events, conferences etc. Catering. Laundry services. Business support services. Telecommunication services like telephone, fax, wifi. Beauty parlour Gymnasium services. Club Facility Applicable GST Tax Rates Renting of hotels, inns, guest houses, clubs, campsites or other commercial places Sl. No. Room Tariff Per Day Rate of Tax 1 Less INR 1,000 0% 2 Between INR 1000 but less than 2500 12% With Full ITC 3 Between INR 2500 but less than 7500 18% With Full ITC 4 INR 7500 or above 28

= = = = = = = =

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

= = = = = = = =

vents or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like; 28% With Full ITC Point to be Noted: Serving of Alcoholic drinks will be outside the preview of GST and local sales tax or VAT shall be applied on the same. It is advisable for the hotel to issue the separate bills for alcoholic drinks and foods. RENT A CAB 1 Rent a cab (If fuel cost is borne by the service provider) 5% with No ITC. ITC shall be available if cab is booked from other cab operator. 2 Rent a cab (If fuel cost is borne by the service recipient) 18% with ITC Credit. MANDAP KEEPER 1 Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

= = = = = = = =

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

= = = = = = = =

Place of Supply Accommodation by a hotel, inn, guest house, home stay club or campsite Location of immovable property Accommodation by a hotel for organising marriage or reception or matters related thereto official, social, cultural, religious, or business function Location of immovable property Any services ancillary to the above Location of immovable property Restaurants or catering services, personal groomig, fitness, beauty treatment, health services Location where services are actually performed Time of Supply: In case of Food, time of supply would be immediately after the delivery happens In case of service, time limit of 30 days available for raising the invoice. For advance booking, the time of supply is due immediately on receipt of money. Input Tax Credit Input tax credit is available: in case of all purchases of materials for day to day operations of the Hotel. in case of purchase of capital goods like furniture & fixtures etc, cutlery, bed linen, utensils etc. Plant &a

= = = = = = = =

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

= = = = = = = =

r picture of the tax they are paying. Improved Quality of Service How many times have you had to wait in the hotel lobby wondering if you would miss your flight back home because your bill was still being prepared? With just one tax to compute, the checking-out process at hotels and restaurants will now become easier – another perk that the hospitality industry can brag about. Availability of Input Tax The tourism and hospitality industry will find it easier to claim and avail input tax credit (ITC) and will get full ITC on their inputs. Before GST, the tax paid on inputs (raw edibles for food, cleaning supplies etc.) could not be adjusted against the output without any complications. However, this will become easier in the GST regime. The Cons of GST Increased Technological Burden When the service tax was first introduced, there were a lot of mix ups. GST, thankfully, has very clear guidelines on how each industry needs to manage their accounts and file returns but it will require bus

= = = = = = = =

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

= = = = = = = =

GST – States – 26/2017-State Tax (rate) – Dated:- 25-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT SECTION (Expenditure Section) Notification No. 26/2017-State Tax (rate) Imphal, the 25th September, 2017 5/19/2017-FD(TAX).- In exercise Of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments

= = = = = = = =

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

= = = = = = = =

Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions – GST – States – 25/2017-State Tax (Rate) – Dated:- 25-9-2017 Notification – Circular

= = = = = = = =

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

= = = = = = = =

GST – States – 24/2017-State Tax (Rate) – Dated:- 25-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE SECTION (EXPENDITURE SECTION) Notification No. 24/2017-State Tax (Rate) Imphal, the 25th September, 2017 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of

= = = = = = = =

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

= = = = = = = =

GST – States – 5/10/2017-FD(TAX) – Dated:- 25-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 25th September, 2017 No. 5/10/2017-FD(TAX): In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely (1) These rules may be called the Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Manipur Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely :- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24

= = = = = = = =

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

= = = = = = = =

period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. , 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rule, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be, paid a monthly, salary and other allowances and benefits as are admissible to him when holding an equivalent Group A post in the Government of India: Provided that where a retired, officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of th

= = = = = = = =

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

= = = = = = = =

y a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Manipur, Secretariat Finance Department (Expenditure Section), notification No.5/10/2017- FD(TAX) dated 15.09.2017. 8. In the principal rules, with effect from the 1st day of July, 2017 i in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the. heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Section 140(

= = = = = = = =

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

= = = = = = = =

GST – States – G.O. Ms. No. 117, . II(2)/CTR/793(f)/2017 – Dated:- 25-9-2017 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT ERRATUM TO THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O. Ms. No. 117, Commercial Taxes and Registration (B1), 25th September 2017, Purattasi 9, Hevilambi, Thiruvalluvar Aandu-2048.] No. II(2)/CTR/793(f)/2017 The following erratum is issued to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at Pages 143 to 146 of Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 29th June 2017:- ERRATUM In the said Notification, in the Table, against serial number 2, in column (2), for- (2) Services supplied by an indi

= = = = = = = =

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

= = = = = = = =

GST – States – ERTS(T) 65/2017/102 – Dated:- 25-9-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 25th Sept, 2017. No. ERTS(T) 65/2017/102 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the said Act ) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the d

= = = = = = = =

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

= = = = = = = =

ame in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 26th day of August, 2017 till the date of such deposit. 3. Any other registered person 25th August, 2017 …. 2. Payment of taxes

= = = = = = = =

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

= = = = = = = =

GST – States – G.O. (P) No. 115/2017/TAXES – Dated:- 25-9-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 115/2017/TAXES. 25th September; 2017 Dated, Thiruvananthapuram, 9th Kanni, 1193 3rd Aswina, 1939. S. R. O. N6. 581/2017.-In exercise of the powers conferred under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala hereby constitute the State Level Screening Committee consisting of the following officers, namely:- (a

= = = = = = = =

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

= = = = = = = =

GST – States – No 2151/ST-Il – Dated:- 25-9-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31st Oc

= = = = = = = =

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

= = = = = = = =

GST – States – No. 2152/ST-II – Dated:- 25-9-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 120A of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31st

= = = = = = = =

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

= = = = = = = =

GST – States – 90/ST-2 – Dated:- 25-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th September, 2017 No. 90/ST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 return in FORM GSTR-3B for the month of July, 2017 by

= = = = = = = =

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

= = = = = = = =

GST – States – 86/ST-2 – Dated:- 25-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th September, 2017 No: 86/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapte

= = = = = = = =

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

= = = = = = = =

GST – States – .F.1-11(91)-TAX/GST/2017(Part-VI) – Dated:- 25-9-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-VI) Dated, Agar-tala, the 25th September, 2017. In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely: – (1) These rules may be called the, Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goods

= = = = = = = =

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

= = = = = = = =

rule 44 within a period Of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. In the principal rules. after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common

= = = = = = = =

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

= = = = = = = =

by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Notification of the Finance Department, Government of Tripura dated 22nd September, 2017 published in the Tripura Gazette in Extraordinary Issue on 22nd September, 2017. 6. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter Section 140 (

= = = = = = = =

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

= = = = = = = =

GST – States – 28469-FIN-CT1-TAX-0043/2017 – Dated:- 25-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 25th September, 2017 S.R.O. No.- In exercise of the powers conferred by sub-section (3) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government, on the recommendations of the Goods and Service Tax Council and on being satisfied that it is necessary in the public interest so to do, do hereby make the following amendments in the notification of the Government of Odisha, in the Finance Department No. 19877-FIN-CTI-TAX-0022-2017, dated the 29th June,2017, published in the Extraordinary Issue No. 1145 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 307/2017,

= = = = = = = =

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

= = = = = = = =

GST – States – (GHN-90)/GST-2017-S.9(3)(4)-TH – Dated:- 25-9-2017 – GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 25th September, 2017 Corrigendum No. (GHN-90)/GST-2017-S.9(3)(4)-TH:- In the notification of the Government of Gujarat, Finance Department No. (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th June, 2017 Notification No.13/2017-State Tax (Rate),- In the Table, against serial number 2, in column (2), for- (2) Services supplied by an individual advocate incl

= = = = = = = =

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

= = = = = = = =

GST – F. No. 336/20/2017- TRU – G.S.R. 1201(E) – Dated:- 25-9-2017 – MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1201(E).- In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 704(E), dated the 28thJune, 2017, at page 53, in the

= = = = = = = =

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

= = = = = = = =