Goods and Services Tax

2017 (10) TMI 1017 – ALLAHABAD HIGH COURT – 2017 (5) G. S. T. L. 368 (All.) – Access to registration certificate of partnership firm – case of appellant is that even though the G.S.T. ID/ password for a partnership firm has been provided to the petitioner, but on logging with the said ID/password, he is not able to access the registration certificate of his partnership firm which is migrated to G.S.T. – Held that: – respondent may seek instructions if any arrangement has been made to resolve such kind of problems. – Writ Tax No. – 583 of 2017 Dated:- 6-9-2017 – Mr. Pankaj Mithal And Mr. Umesh Chandra Tripathi, JJ. For The Petitioner : Piyush Agrawal For The Respondent : C.S.C.,A.S.G.I.,C.B.Tripathi,Krishna Agarwal Order Rejoinder affidavi

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GST – States – 81/ST-2 – Dated:- 6-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 6th September, 2017 No 81/ST-2.- In exercise of the powers conferred by rule 123 of the Haryana Goods and Services Tax Rules, 2017 read with sub-rule (2) of rule 123 of the Central Goods and Services Tax Rules, 2017, the Governor of Haryana, hereby constitutes the State Level Screening Committee for Anti-Profiteering Authority consisting of the following members namely:- (i) Sh. Rajesh

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GST – States – 28/017-State Tax – Dated:- 6-9-2017 – Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur, the 6th September 201 7 Notification No. 28/017 – state Tax No. F-10-72/2017/CT/V (122).- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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

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Tripura State Goods and Service Tax (Sixth Amendment) Rules, 2017. – GST – States – F.1-11(91)-TAX/GST/2017(Part-V) – Dated:- 6-9-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) N

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GST – States – F.No.12(56)FD/Tax/2017-83 – Dated:- 6-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 06, 2017 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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 return in FORM GSTR-3B for

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Goods and Services Tax – GST – Dated:- 5-9-2017 – F.No.332/04/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** Subject: FAQs on levy of GST on supply of services to the Co-operative society- reg. S. No. Question Answer 1. The society collects the following charges from the members on quarterly basis as follows: 1.Property Tax-actual as per Municipal Corporation of Greater Mumbai (MCGM) 2.Water Tax- Municipal Corporation of Greater Mumbai (MCGM) 3.Non- Agricultural Tax- Maharashtra State Government 4.Electricity charges 5.Sinking Fund- mandatory under the Bye-laws of the Co-operative Societies 6.Repairs & maintenance fund 7.Car parking Charges 8.Non Occupancy Charges 9.Simple interest for la

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he society are liable to GST. 3. Sinking fund, repairs & maintenance fund, car parking charges, Non- occupancy charges or simple interest for late payment, attract GST, as these charges are collected by the RWA/Co-operative Society for supply of services meant for its members. 2. As per guidelines on maintenance charges upto ₹ 5000/- no GST is applicable. Maintenance charges means only maintenance or collection of all charges This is applicable to only the reimbursements of charges or share of up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members. Here, charges mean the indivisual contributions made by members of the society to avail ser

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viable on such supply of services. 4. At present we are following quarterly billing-whether we should change to monthly billing in view of the monthly return to be filed under GST Rules. It is individual business decision. *[Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.]

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Goods and Services Tax – GST – Dated:- 5-9-2017 – The tweets received by askGST_GoI handle were scrutinized and developed into a short FAQ of 50 tweets. It should be noted that the tweets received or the replies quoted are only for educational and guidance purposes and do not hold any legal validity. For complete provisions relating to law and rules, notifications and other information available on the CBEC website (www.cbec.gov.in; www.cbec-gst.gov.in) may be referred to. S. No. Questions / Tweets Received Replies Registration 1. If I buy raw material from supplier unregistered in GST, do I have to pay GST in RCM and can I avail ITC of the same? Yes, you have to pay GST via RCM. You can avail ITC of the GST so paid if you are otherwise eligible. 2. Can an unregistered dealer supply goods to other States if his turnover is below ₹ 20 lakhs? No. The supplier would be liable to obtain registration in case of inter-State supplies irrespective of his turnover. 3. Existing taxpayer r

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exempted products. 8. My all outward supplies are export services. In this case is it compulsory to register under GST? Yes. Since, exports are zero rated, one needs to register for GST to claim refunds. 9. Can a person operating two different companies with different names but with same PAN get two GST registrations? One PAN holder gets one registration in every state, but he has the option of getting different registrations for different business verticals. 10. Whether job worker is required to register? Whether composition scheme is available to a job worker? Job workers making taxable supplies above the threshold aggregate turnover need to register. Composition scheme is not available to job-workers. They, however, can avail benefit of section 143 of the CGST Act. 11. I am a service provider with turnover of ₹ 50 lakhs in one state only. Am I eligible for the composition scheme? Service providers, except restaurants/caterers, are not eligible for composition scheme. 12. I am

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a financial year. 15. I have registered as a composition dealer. If my turnover crosses ₹ 75 lakhs, can I continue in the scheme for the remaining financial year? No, taxpayer becomes ineligible for composition scheme on the day the turnover crosses ₹ 75 lakhs. 16. If I was registered earlier but am not required to register under GST, what to do about provisional ID and accumulated ITC? Please apply for cancellation of registration under Section 29(1) of the CGST Act, 2017 read with Rule 24(4) of CGST Rules, 2017. You will be required to calculate and pay ITC availed on goods held in stock on the date of cancellation of registration. 17. I was registered under Central Excise or Service Tax, but could not migrate and therefore have taken a new registration. Will I be eligible for transitional credit? In your new registration application, if you have referred to your past registration no. of Central Excise or Service Tax, you will be eligible for transitional credit under Sec

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tration for making inter-state purchases. 21. Is GST registration mandatory for small retailers to buy from dealers/wholesalers? There is no such requirement under GST law. Transition 22. After implementation of GST, will EOU scheme continue or not? GST has no special dispensation for EOUs. As to whether they exist for any other purpose may be seen from the FTP. 23. I was unregistered in excise before and now in 18% slab? Can I take credit of stock if I don t have invoices? Deemed credit will be available to you for stock as duty paying documents are not available, subject to provisions of section 140 (3) of the CGST Act, 2017 read with Rule 140(4) of CGST Rules, 2017. 24. I enjoyed SSI Exemption in Excise and did not register; how do I now take credit of stock lying with me? Credit may be availed on the basis of document evidencing payment of duty on inputs as per section 140(3) of the CGST Act, 2017 read with Rule 140(4) of CGST Rules, 2017. 25. For textile trader or manufacturers, w

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ide the link of the same. No there is no particular format. Rule 46 of the CGST Rules, 2017 prescribes the particulars to be contained in Invoice. 30. Whether from 1st July sequence of invoice no. will change? Or can we follow the same sequence? Same sequence can be followed provided conditions laid down in Section 31 of the CGST Act, 2017 read with Rule 46 of CGST Rules, 2017 are met. 31. Whether existing UT-1, Bond will suffice? Whether existing ARE 1 form will exist? Circular No. 4/4/2017-GST dated 07.07.2017 has clarified that the existing Bonds/LUTs shall be valid till 31.07.2017 after which the Bonds/LUTs shall have to be executed in the newly prescribed formats. New formats of bond and LUT have been prescribed under Rule 96A of CGST Rules, 2017. ARE-1 procedure is being dispensed with except in respect to commodities which continue to attract Central Excise duty. 32. Can we get ITC for capital expenditures like vehicles, solar panels etc for company use? ITC on capital goods is

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tion scheme. What is to be the treatment of ITC? Not eligible for ITC under composition scheme. Your ITC lying in balance will lapse. 37. I paid for a service in June 2017 but am likely to receive the service in August 2017. Can I avail ITC for the same? Credit on such inputs services will be allowed subject to satisfaction of conditions prescribed in Section 140 (5) of the CGST Act. 38. For taxpayers with centralized registration under Excise/ST, what is to be treatment of CENVAT after migration? CENVAT credit lying in balance in the return filed for period upto 30.06.17 is to be allowed as CGST credit as per Section 140(8) of the CGST Act, 2017 read with Rule 117(2) of CGST Rules, 2017. Others 39. Which documents should be used in case of inter-state supply of goods until e-way bill rules are notified? The documents specified under Rule 48 of the CGST Rules, 2017 may please be referred. Triplicate copy of invoices for supply of goods and duplicate copy of invoice for supply of servic

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. 43. What to do with stock lying with me on 1.07.2017. Do I need to charge GST? Yes, you need to charge GST but you can use transition credit, if available on the said goods. 44. I am a small manufacturer who supplies cycle parts to two manufacturing units in the same area. For every supply, I generate an invoice and take 500 Rs. flat for cartage and loading charges. What tax rate to be charged on the cartage and loading expenses? This will be a composite supply where the principal supply (the goods) cannot be supplied without the cartage / unloading / transportation expenses. Therefore, the GST rate applicable will be the same as that of the principal supply, i.e, cycle parts, as provided under Section 8 of the CGST Act, 2017. 45. I run a restaurant where I serve alcohol and provide food etc. How do I generate my invoices. What will attract GST and what will attract VAT? Since, you are providing both taxable and non-taxable supply. You will charge VAT on the non-taxable supply (which

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 5-9-2017 Last Replied Date:- 6-9-2017 – Dear Experts,One of my client located in Tamil nadu and procuring orders within India to overseas client for supply of goods. Since the provision of service terminated in india, we are liable to charge GST based on the place of provision of service under earlier regime. We are procuring orders from tamilnadu as well as outside tamilnadu and the commission billing only to overseas customers. Now my query is whether to charge CGST & SGST or IGST for all the commission received from overseas irrespective of the location. Whether this levy based on the procurement of orders or our customers located in outside india.Thanks in

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l fall under the category of export of services. Under GST Exports of Goods and Services are Zero rated. Hence your client can raise bill either without GST and claim refund of GST paid on input , input services and capital goods related to such export of services or pay IGST at an applicable rate and claim refund of this IGST. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Ranganathan – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear Shri. Ranganathan Sir,We do only getting orders from Indian customers on behalf of foreign suppliers. Here is that, the goods will be imported into India not export from India by the customers. This orders will be routed through us. As per my understanding even under servic

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Goods and Services Tax – Started By: – Mayuri Shete – Dated:- 5-9-2017 Last Replied Date:- 12-9-2017 – X Enterprise supply us material for which he is giving us VAT invoice.& for transport of the same he prepares other invoice as X Transport. but for transport of goods he is not issuing goods consignment note & simple invoice is there mentioning Truck no. & goods details. So we confirmed from him that he sends us material from his own Truck & he is the owner of the firm. So we didn't pay service tax on transport invoice that he has sent us.Is it correct?now under GST, instead of VAT GST is there in his invoice & same thing with transport invoice. So now GST to be paid on transport charges?please advise – Reply By SH

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THI – The Reply = Using own truck for transportation of goods by road is out of definition of GTA. – Reply By Mayuri Shete – The Reply = But in that case, do we have to pay GST as service taken by URD then? – Reply By Ganeshan Kalyani – The Reply = The definition states that any person providing transportation of goods by road. Any person includes an individual. – Reply By KASTURI SETHI – The Reply = When using own truck is not taxable, the question of paying tax on the basis of URD does not arise. – Reply By Mayuri Shete – The Reply = thank you very much for the valuable information. – Reply By CA.Tarun Agarwalla – The Reply = Along with the agreement of views of extremed. Exports .My submission is As the person is charging for transportat

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Goods and Services Tax – Started By: – Tushar More – Dated:- 5-9-2017 Last Replied Date:- 6-9-2017 – An individual providing Lodging Facilities to students for ₹ 5000/- p.m. Whether GST will be applicable or not. Also whether GST is applicable or not if he provides both Lodging and Food to students.Please clarify whether any exemption is available on this. Please note that the thresold has been crossed. – Reply By Rajagopalan Ranganathan – The Reply = Sir, The rate of CGST is 9% in respect of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seve

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rvice under SAC 9963 i.e., services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.' by charging for fooding seperately. My query is since hotels are meant for temporary stay, unlike hostels. Can i claim exemption is hostel services by showing it under SAC 9963. Also, since a seperate SAC is available for host

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COMMISSION PAID TO OVERSEAS AGENT IN US DOLLARS – Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 5-9-2017 Last Replied Date:- 8-9-2017 – If commission paid to Overseas Agent in

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 5-9-2017 Last Replied Date:- 14-9-2017 – We have registered under GST in Maharashtra State. We have cleared machine to our vendor ( situated in Hyderabad) for assembly purpose under challon 214/86 pre GST regime. Now our vendor is completed his assembly job and we have to clear the same machine to our customer (Situated in Hyderabad) form vendor place.We will raise our Invoice in customer name with charging IGST and send it t

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Goods and Services Tax – Started By: – pawan kumar – Dated:- 5-9-2017 Last Replied Date:- 6-9-2017 – what is meaning of aggregate turnover in gstr1. is turnover ralated to Pan base or Gst no.wise. if co. have 5 gstr no.on one pan . will aggregate turnover in gstr 1 of branch will be include of all 5 gst no… – Reply By KASTURI SETHI – The Reply = Here aggregate does not mean clubbing of all five units. Aggregate turnover of single unit is to be mentioned in the return. Aggregate turnover exclu

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 5-9-2017 Last Replied Date:- 8-9-2017 – Sir, I am a registered person having GSTIN and receiving rental income from BANK, Whether I am liable to pay GST on rental income or not. Please let me know whether I am liable to submit bill to the bank (under primary liability and charge GST) on other hand what will be status if BANK pay GST under RCM. – Reply By KASTURI SETHI – The Reply = You are liable to pay GST on rental income if you cross threshold exemption. Renting is not under RCM. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Sethi. – Reply By Subodh Modak – The Reply = Sir, A different question. I was having vat no and now gst no. I hv taxable

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HSN AND TAX RATE – Goods and Services Tax – Started By: – mithun saha – Dated:- 5-9-2017 Last Replied Date:- 8-9-2017 – I WOULD LIKE TO KNOW GST HSN CODE AND RATE OF SCRAP GUNNY BAGTHANKS MITHUN SAHA

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Goods and Services Tax – Started By: – ravi jain – Dated:- 5-9-2017 Last Replied Date:- 6-9-2017 – Reply By Rajagopalan Ranganathan – The Reply = Sir, Your query is not clear. As far as GST Act is c

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Goods and Services Tax – Started By: – kamdev senapati – Dated:- 5-9-2017 Last Replied Date:- 8-9-2017 – We have applied for registration in the month of August-17 and the registration has approved on 28th of August.Whether we need to file return for the month of Jule or wait for Augsut Return..Kindly Suggest…. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If you began the business in August 2017 only you are not required to file return for July. If your business is a continuing one before

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 5-9-2017 Last Replied Date:- 10-9-2017 – JOB WORK PROCEDURES Introduction: This article discusses in detail about Job work procedures including the following: Concept of Job work Registration & its nature Job work procedures under GST Related ITC provisions & rules Monthly & Quarterly Reporting and Transition provisions. What is Job work ? As per section 2(68) of CGST Act, Job work means any treatment or process undertaken by a person on goods belonging to another registered person. Who is Job worker ? Job worker is a person who is treating or processing the goods belonging to other person. The job worker is required to carry out the process specified by the owner on the goods. Who is Principal or Manufacturer ? The registered person to whom these goods belong is called Principal or Manufacturer. He is real owner of the goods. The ownership of the goods does not transfer to the job-worker but it rests with t

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b worker s premises shall be included in the aggregate turnover of the principal. Job work procedure – Sec. 143 1. A registered person (i.e. Principal ) may send any inputs, or capital goods, without payment of tax, to a job worker for job work and from there to subsequent job worker and likewise and shall: a) bring back to any of his business place without payment of tax: Capital Goods other than mould & dies, Jigs & fixtures, or tools – within 3 years; Input Goods- within 1 year or b) after completion of job work, he may supply the finished goods directly from the place of business of job worker on payment of tax within India or export them with or without payment of tax, provided that: Principal has to declare the place of business of the job worker as his additional place of business except where – The job worker is registered u/s 25; or The Principal is engaged in supply of such goods as may notified by the Commissioner. 2. It is the responsibility of Principal to keep &am

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work As per section 19, the principle can take ITC in respect of inputs, semi finished goods or capital goods sent to job worker: from principal s own place of business; or directly from the place of the supplier of such goods without being first received at the premises of the principal. The principal need not wait till the inputs are first brought to his place of business. But, 4 conditions as specified under rule 45 are to be complied with Condition 1 – Delivery Challan (Rule -55) The inputs or capital goods shall be sent to the job worker under the cover of a delivery challan issued by the principal. The challan shall be issued even for the inputs or capital goods directly sent to the job worker Condition 2 – Details in delivery challan (Rule -55) The goods shall be sent under cover note of delivery challan containing below details: date and number of the delivery challan name, address and GSTIN of the consigner and consignee HSN code, description and quantity of goods Taxable valu

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ithin 1 year from date of being send out or receipt by job worker (Sec 143). Effective date for goods send depends on place of business: If sent from principal s place of business- Date of goods send out If sent directly from the place of supply of the supplier of such good- Date of receipt by job worker. If the inputs or capital goods are not returned to the principal or otherwise supplied by the principal with in time as per section 143, such inputs or capital goods will be treated as supply from effective date and tax will be payable on such deemed supply and the challan issued will be treated as an invoice for such supply and such supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay tax along with interest. Transitional provisions for relating to Job work-Sec 141 & Rule-119 As per section 141, if Inputs / semi-finished goods are sent to the job worker in accordance with the provisions of the existing law before the appointed day and the job worker re

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A – The Reply = No. Only quarterly reporting in ITC-04 with in 25 day. – Reply By SURESH ASTEKAR – The Reply = Dear Sir, As regards intimation, please note that Section 143(1) specifically requires that inputs or capital goods may be sent under intimation. However, this provision does not make it clear as to whether the intimation should be given for each and every time when the inputs / capital goods are sent or is it on a periodical basis. Please throw light on this aspect. 143. (1) A registered person (hereafter in this section referred to as the principal ) may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall – Reply By CA.VINOD CHAURASIA – The Reply = Itc-04 & e way Bill are the intimation to GST authorities. – Reply By ANOOP BADJATIYA – The Reply = SIR, HOW TO REMOVE THE JOBWORK MATERIAL ON W

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 5-9-2017 – A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route. Accordingly, it s an official shipping document that travels with a shipment, identifies its consignor, consignee, origin and destination, describes the goods, and shows their weight and freight. The Central Government vide Notification No. 27 /2017 – Central Tax dated 30.08.2017 has amended the CGST Rules, 2017, to incorporate the provisions of e-way bill. Detailed analysis of the provisions of e-way bill in question answer form are as follows: When the provisions of e way bill applicable in India? Ans. E way bill provisions shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Accordingly, th

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as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. Further, as per Rule 138(3) of the CGST Rules, 2017, where the e-way bill is not generated by the consigner or consignee and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01. It may be noted that as per explanation 2 of the Rule 138(3) of the CGST Rules, 2017, the information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipie

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ed supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Whether detail of conveyance is required to be given in the case where goods are to be transported less than 10 KMs? Ans. As per third proviso to Rule 138(3) of the CGST Rules, 2017, where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. It may be noted that details in Part A of Form GST EWB-01 is required to be given if value of goods is exceeding ₹ 50,000. Whether unique e-way bill be made available to parties? Ans. As per Rule 138(4) of the CGST Rules, 2017, upon generation of the e-way bill on the common portal, a unique e-w

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d in one conveyance? Ans. As per Rule 138(6) of the CGST Rules, 2017, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. Whether transporter is liable to generate e way bill in case where consigner or consignee has not generated e way bill? Ans. As per Rule 138(7) of the CGST Rules, 2017, where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the

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issioner, within 24 hours of generation of the e-way bill. It may be noted that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. What is the validity/time limit of e way bill generated? Whether the same can be extended? Ans. As per Rule 138(10) of the CGST Rules, 2017, an e-way bill or a consolidated e-way bill generated shall be valid for the specified period from the relevant date, for the specified distance the goods have to be transported. Distance as well as validity is as follows: S.No. Distance Validity period 1 Upto 100 km One day 2 For every 100 km or part thereof thereafter One additional day It may be noted that the Commissioner may, by notification, extend the validity period of e way bill for certain categories of goods as may be specified therein. It may be further noted that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill,

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urs of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. Whether an e way bill generated in one state is valid for other state also? Or a separate e way bill needs to be generated for different states? Ans. As per Rule 138(13) of the CGST Rules, 2017, the e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. Accordingly, no separate invoice is required to be generated for different states. Is it mandatory to generate e way bill for all the goods to be transported? Ans. As per Rule 138(14) of the CGST Rules, 2017, notwithstanding anything contained in this rule, no e-way bill is required to be generated- where the goods being transported are specified in Annexure (, i.e., most of the goods are exempt from levy of GST); where the goods are being transported by a non-motorised conveyance; where the goods are being transp

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r mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. Where the registered person uploads the invoice, the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. Notwithstanding anything contained clause (b)

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aders where the e way bill has been mapped with the said device. The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf. It may be noted that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. How report of inspection and verification of goods will be recorded by the proper officer ? Ans. As per Rule 138C(1) of the CGST Rules, 2017, summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Whether inspected/verified goods can be re-verified? Ans. As per Rule 138C(2) of the CGS

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Customs – PUBLIC NOTICE NO. 116/2017 – Dated:- 5-9-2017 – OFFICE OF COMMISSIONER OF CUSTOMS NS-II & IV JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707 F.No.S/12-Gen-82/2015-16 AM(X) Date: 05.09.2017 PUBLIC NOTICE NO. 116/2017 Sub: reg. Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the abovementioned subject. 2. In continuation to the Public Notice No. 101/2017 dated 02.08.2017 and Standing order No. 27/2017 dated 17.08.2017, as a trade facilitation measure, it has been decided that the exporters, who have filed the shipping bills between 01.07.2017 and 26.07.2017 while claiming the higher All Industry Rates (AIRs) under Duty Drawback Scheme viz

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Customs – Public Notice: – 27/2017 – Dated:- 5-9-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, -CUSTOM HOUSE, AHMEDABAD – 380009. F.No:-VIII/48-83/Cus/T/2017 Dated:- 05.09.2017 Public Notice: – 27/2017 Subject:- Clarification regarding exports under claim for drawback in the GST scenario 1. Attention of all the importers, exporters, Customs Brokers and the member of the Trade are invited towards the Circular No. 32/2017-Customs dated 27.07.2017 regarding Clarification regarding exports under claim for drawback in the GST scenario. As it is known that the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have be

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d certificate from GST officer may not be available immediately at the time of export. 3. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (N.T.) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification. 4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule

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d in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier. 5. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131 /2016-Customs (NT) shall continue. 6. As part of audit checks, the need for regular sample

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GST – States – Trade Notice No. 06/2017-18 – Dated:- 5-9-2017 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 Trade Notice No. 06/2017-18 Dated 05.09.2017 Sub.: Extension of last date for filing GST Returns for the month of July and August – Reg. It is brought to the notice of all the members of Trade

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Amendment in the notification of the Government of Mizoram, in Taxation Department, No.1/2017- State Tax (Rate), dated the 7th July, 2017, – Seeks to reduce SGST rate on specified parts of tractors from 14% to 9 % – GST – States – J.21011/1/2017-TAX/Vol-II/Pt-II(iv) – 19/2017-State Tax (Rate) – Dated:- 5-9-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION No. 19/2017- State Tax (Rate) Dated Aizawl, the 5th Sept., 2017 No. J.21011/1/2017-TAX/Vol-II/Pt-II(iv).- In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Gover

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I 8708 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors . 3. This notification shall come into force with effect from the date of its publication in the Official Gazette.. Sd/-VANLAL CHHUANGA Commr. & Secretary to the Govt. of M

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2017 (10) TMI 182 – MADRAS HIGH COURT – TMI – Validity of assessment order – power of Special Committee to reject an application – application rejected on the ground that petitioner did not appear for several hearings – Section 16-D of the Tamil Nadu General Sales Tax Act, 1959 – Held that: – it is evidently clear that the reason for rejection is utterly perverse. The Special Committee has no jurisdiction to comment upon the observation made by the High Court in the earlier writ petitions and the expressions used in the impugned order are condemnable. The Special Committee did not appreciate the observations made by this Court as to what is the power conferred on it u/s 16-D of the TNGST Act. Without reading the order passed by the High Court, the Special Committee, in a most arbitrary and perverted manner, has passed the impugned order – none of the three members of the Special Committee had applied their mind to the observations contained in paragraph-2 of the order passed in the ea

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counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2. The petitioner in both these writ petitions has challenged the order passed by the Special Committee under Section 16-D of the Tamil Nadu General Sales Tax Act, 1959 ( TNGST Act in short). Since the petitioner approached the Special Committee seeking clarification in respect of assessments for the years 2004-2005 and 2005-2006 under the TNGST Act, two separate orders have been passed rejecting the applications, which has necessitated the petitioner to file the present writ petitions. 3. The petitioner filed returns for the relevant assessment years after which the assessing officer, viz., the second respondent called for the books and checked the accounts and noticed certain defects and omissions. The petitioner thereafter filed Form-XVII Declaration on a portion of the sales turnover and claimed certain payments. While so, on 19.10.2005, the place of business

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9, rejected the applications as the petitioner did not appear for several hearings. Challenging the same, the petitioner filed writ petitions before this Court in W.P.Nos.20849 and 20850 of 2009 and those writ petitions were allowed by a common order dated 22.10.2009 setting aside the order passed by the Special Committee dated 17.09.2009 and remanded the matter for fresh consideration. Once again the Special Committee has rejected the petitions by way of passing the impugned order. 4. On a perusal of the impugned order, it is evidently clear that the reason for rejection is utterly perverse. The Special Committee has no jurisdiction to comment upon the observation made by the High Court in the earlier writ petitions and the expressions used in the impugned order are condemnable. The Special Committee did not appreciate the observations made by this Court as to what is the power conferred on it under Section 16-D of the TNGST Act. Without reading the order passed by the High Court, the

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including directing assessing authority to make a fresh assessment. … … … 5.Going by the very contention that there was a deviation proposal from the assessing authority, considering the fact that the petitioner had challenged the assessment as an arbitrary one, as a super regional sits as a corrective mechanism either suo motu or on an application to correct assessments that are in violation of the provisions of the Act. In the circumstances, whatever be the merits of the contentions of the petitioner, when the aggrieved assessee approaches the Committee, it is but necessary, the Committee bestows its attention to the issues raised by the petitioner, then pass an order considering the same giving reasons for either accepting or rejecting.'' 5. Thus, none of the three members of the Special Committee had applied their mind to the observations contained in paragraph-2 of the order passed in the earlier writ petitions. Had it been done, then obviously the Committee could n

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n independent mind, uninfluenced by any report given by the Enforcement Wing or the direction given by the Joint Commissioner. This procedure alone would meet the ends of justice. 7. For the above reasons, the writ petitions are allowed and the order passed by the Special Committee impugned in these writ petitions are set aside. Consequently, the orders of assessment passed by the second respondent for the assessment years 2004-2005 and 2005-2006 under the TNGST Act dated 27.04.2009 and 29.04.2009 are set aside and the matter is remanded back to the second respondent for fresh consideration. The second respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment for both the assessment years by independently applying its mind to the materials placed before him without in any manner referring to the report of the Enforcement Officials or that of the concerned Joint Commissioner of Commercial Taxes. No costs. Consequently, the connected miscellaneo

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GST – States – J.21011/1/2017-TAX/Vol-II/Pt-II(vi) – Dated:- 5-9-2017 – NOTIFICATION No. J.21011/1/2017-TAX/Vol-II/Pt-II(vi), the 5th September, 2017. G.S.R. ( ) E.:- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inse

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provisions of section 140 relating to the Cenvat Credit corried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditions subject to which the shall be

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t under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 203, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely :- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the En

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e Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the docuentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has col

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on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. * PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. (x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b),- (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties an

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