Goods and Services Tax

GST – States – 80/ST-2 – Dated:- 5-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 5th September, 2017 No. 80/ST-2. – In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Sixth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereafter called the said rules), for the existing rules 122 to 126, the following rules shall be substituted and shall be deemed to be substituted from 1st day of July, 2017, namely:- 122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017. 123. Constitution of the Standing Committee and Screening Committee.- The constitution of the Stan

= = = = = = = =

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

= = = = = = = =

all be deemed to be substituted from 1st day of July, 2017, namely:- 137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017. . 4. In the said rules, for rule 138, the following rule shall be substituted and shall come into force, from such date, as the State Government may, by notification in the official gazette, appoint, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. (2) Where the goods are transported by the registered per

= = = = = = = =

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

= = = = = = = =

ement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State 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. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered 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. Explanation 2.- The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as

= = = = = = = =

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

= = = = = = = =

e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated eway bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) 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 common portal prior to the movement of goods. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informe

= = = = = = = =

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

= = = = = = = =

oner may, by order, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.- For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection wit

= = = = = = = =

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

= = = = = = = =

eneration and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swin

= = = = = = = =

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

= = = = = = = =

attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26. 0403 Curd; Lassi; Butter milk 27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 28. 0407 Birds' eggs, in shell, fresh, preserve

= = = = = = = =

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

= = = = = = = =

ac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled,whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled 50. 0803 Bananas, including plantains, fresh or dried 51. 0804 Dates, fig

= = = = = = = =

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

= = = = = = = =

not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68. 1004 Oats [other than those put up in unit container and bearing a registered brand name] 69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 70. 1006 Rice [other than those put up in unit container and bearing a registered brand name] 71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 72. 1008 Buckwheat, millet and canar

= = = = = = = =

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

= = = = = = = =

ng a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 86. 1209 Seeds, fruit and spores, of a kind used for sowing. 87. 1210 Hop cones, fresh. 88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 89. 1212 Locust beans

= = = = = = = =

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

= = = = = = = =

2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104. 3002 Human Blood and its components 105. 3006 All types of contraceptives 106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 108. 3825 Municipal waste, sewage sludge, clinical waste 109. 3926 Plastic bangles 110. 4014 Condoms and contraceptives 111. 4401 Firewood or fuel wood 112. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 113. 4802/4907 J

= = = = = = = =

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

= = = = = = = =

oconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136. 8445 Amber charkha 137. 8446 Handloom [weaving machinery] 138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 139. 8803 Parts of goods of heading 8801 140. 9021 Hearing aids 141. 92 Indigenous handmade musical instruments 142. 9603 Muddhas made of sarkanda and phool bahari jhadoo 143. 9609 Slate pencils and chalk sticks 144. 9610 00 00 Slates 145. 9803 Passenger b

= = = = = = = =

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

= = = = = = = =

orce, from such date, as the State Government may, by notification in the official gazette, appoint, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) 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. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be

= = = = = = = =

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

= = = = = = = =

sical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) 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: Provided 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. 138C. Inspection and verification of goods.-(1) A 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

= = = = = = = =

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

= = = = = = = =

Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 10 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number FORM GST EWB-03 (See rule138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or B

= = = = = = = =

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

= = = = = = = =

supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status . 6. In the said rules, in FORMS, for FORM GST ENR-01 and FORM-GST-RFD-01 ,the following forms shall be substituted and shall be deemed to have been substituted with effect from 1st July, 2017, namely:- Form GST ENR-01 [See rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal Name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Wa

= = = = = = = =

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

= = = = = = = =

rom UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory For Office Use: Enrolment No. Date- ; FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To

= = = = = = = =

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

= = = = = = = =

s not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Stat

= = = = = = = =

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

= = = = = = = =

ch tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status ANNEXURE-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amou

= = = = = = = =

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

= = = = = = = =

efund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+ 9 – 10) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr.No. Invoice details Goods/Services(G/S) Shipping bill/Bill of export/Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2

= = = = = = = =

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

= = = = = = = =

gt; – (in words) claimed by M/s (Applicant s Name) GSTIN/ Temporary ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: Integrated goods and Services Tax (e) ITC: Input tax credit (f) POS: Place of Supply (Respective State) (g) SEZ: Special Economic Zone (h) Temporary ID: Temporary Identif

= = = = = = = =

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

= = = = = = = =

itory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4). . 7. In the said rules, in FORM GST

= = = = = = = =

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

= = = = = = = =

Central Excise – D.O.F.No.275/65/2013-CX.8A – Dated:- 5-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS D.O.F.No.275/65/2013-CX.8A New Delhi: 05.09.2017 SUB: Defence against Writ Petitions/PILs relating to GST- reg. After the implementation of GST w.e.f. from 1st July, 2017, a number of Writ Petitions/PILs are being filed in various High Courts challenging or seeking clarification on various aspects of GST Law and rate of tax on some products. As GST is at its inception stage, it is important to defend the issues effectively to defend the interest of Government. 2. Board has already issued Instructions of even no. dated 19.06.2015 and 08.12.2015 (Copy available on CBEC website) g

= = = = = = = =

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

= = = = = = = =

, necessary authorisation will be issued by the Board to Principal Commissioner/ Commissioner and a proposal may be sent to the Commissioner (Legal), CBEC well in time. The Principal Commissioner/ Commissioner in whose favour the authorization is to be issued may also be indicated. Simultaneously, policy comments if any, may be sought directly from the concerned Policy Section of the Board or GST Council, as the case may be. All the petitions filed in the High Courts should be examined carefully and a self-contained reference should be made directly to the Policy Wing/ GST Council clearly pointing out the exact policy issue (s) on which the comments are required. 4. It is expected that Principal Chief Commissioner/ Chief Commissioner/ Princ

= = = = = = = =

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

= = = = = = = =

GST – States – 08–C.T./GST – Dated:- 5-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 08-C.T./GST Dated: 05/09/2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39, read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XVIII of 2017) and in supersession of notifications No. 01-C.T./GST dated 08.08.2017, No. 02-C.T./GST dated 08.08.2017 and No. 03-C.T./GST dated 08.08.2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for fu

= = = = = = = =

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

= = = = = = = =

GST – States – 27/2017-State Tax – Dated:- 5-9-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE, MUMBAI GST Bhavan, Mazgaon, Mumbai 400 010 dated the 5th September 2017 NOTIFICATION Notification No. 27/2017-State Tax 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, the 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 Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017, published in the Maharashtra Government Gazette, Part-II, Extraordinary No. 6

= = = = = = = =

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

= = = = = = = =

GST – States – FA-3-59/2017-1-V-(99) – Dated:- 5-9-2017 – Commercial Tax Department Mantralaya, Vallabh Bhwan, Bhopal Bhopal, the 5th September 2017 No. FA-3-59/2017-1-V-(99). exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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

= = = = = = = =

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

= = = = = = = =

GST – States – 28/2017-State Tax – Dated:- 5-9-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 28/2017-State Tax, Dated, the 5th September, 2017. No. (GHN 78)/GST-2017/S.128(1)-TH:- In exercise of the powers conferred by section 128 of the Gujarat Goods and Service Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the aforesaid Act, for all registered persons

= = = = = = = =

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

= = = = = = = =

GST – 29/2017-Central Tax – Dated:- 5-9-2017 – Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 29/2017-Central Tax New Delhi, the 5th September, 2017 G.S.R. 1129(E).- 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 Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No. 18/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GIC decides to extend Date of GSTR 1, GSTR 2 and GSTR 3 for the month of July to 10th, 25th and 30th September 2017 respectively. – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – Dated:- 4-9-2017 – Kolkata, Sept 4 (PTI) The ₹ 20,000 crore plywood, plyboard, medium density fibreboard and particle-board industry is hopeful of reduction in GST rate to 18 per cent from the current 28 per cent in the forthcoming council meeting. The plywood, MDF and particle board industry is very hopeful that GST rate will be brought down to at least 18 per cent which is very high at 28 per cent, Federation of Indian Plywood and Panel Industry president

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 4-9-2017 Last Replied Date:- 15-11-2017 – DEAR EXPERTS,MY CLIENT IS A REGULAR DEALER UNDER VAT. NOW HE OPTED COMPOSITION SCHEME UNDER GST BUT STOCK HELD ON APPOINTED DAY INCLUDE TAXFREE, TAXABLE AND EVEN HE HAS STOCK WHICH ARE PURCHASED FROM UNREGISTERED DEALER. IN TRANSITIONAL PROVISIONS OR ANY OTHER SEC OF GST HAS NOT MENTIONED THAT YOU HAVE PAY TAX FOR INPUT HELD IN STOCK FOR WHICH CREDIT IS TAKEN OR FIRSTLY, IT IS TAXFREE UNDER EARLIER LAW AND NOW IT BECAME TAXABLE UNDER GST OR YOU HAVE TO PAY TAX ON REVERSE CHARGES BASIS PURCHASED FROM UNREGISTERED DEALER UNDER EARLIER LAW . WHETHER MY INTERPRETATION TO THE SEC IS CORRECT??? – Reply By Rajagopalan Ranganathan – The Rep

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – Dated:- 4-9-2017 – MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 2nd September, 2017/Bhadra 11, 1939 (Saka) THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT ORDINANCE, 2017 NO. 5 OF 2017 Promulgated by the President in the Sixty-eighth Year of the Republic of India. An Ordinance to amend the Goods and Services Tax (Compensation to States) Act, 2017. WHEREAS Parliament is not in session and the President is satisfied that the circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance: Short ti

= = = = = = = =

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

= = = = = = = =

GST – States – Trade Notice No. 05/2017-18 – Dated:- 4-9-2017 – 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 – 9860-80 Trade Notice No. 05/2017-18 Dated 04.09.2017 Sub.: Facilitating taxpayers on filing of GST returns by way of live demonstration on GST Seva Kendras – Reg. It is brought to the notice of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned that Central Goods and Services Tax Commissionerate, Jabalpur has set up GST Seva Kendras in the Headquarters office and in all th

= = = = = = = =

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

= = = = = = = =

GST – States – 01-G/2017 – Dated:- 4-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, NOTIFICATION (01-G/2017) No. KGST.CR.01/2017-18, Dated: 04.09.2017 In exercise of the powers conferred by sub-section (6) of section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the time limit for furnishing the return by an Input Service Distributer under sub-section (4) of section 39 of the said Act read with

= = = = = = = =

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

= = = = = = = =

GST – States – CIRCULAR NO. 05/2017-GST – Dated:- 4-9-2017 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 05/2017-GST Dated Dispur the 4th September, 2017. Sub : System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding. No. CT/GST-15/2017/11. – Sections 37, 38 and section 39 of the Assam GST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Assam GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Council extended the date for filing of FORM GSTR-1 an

= = = = = = = =

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

= = = = = = = =

accordance with the provisions of sub-rule (6) of rule 61 of the Rules. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras. (1) Furnishing of information in FORM GSTR- 1 & FORM GSTR-2: It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward supplies in FORM GSTR-2 by:- (a) adding, deleting or modifying the invoice level details communicated in FOR

= = = = = = = =

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

= = = = = = = =

orted or excess reported in FORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same may be reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month. (3) Action on the system-based reconciliation: After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the revised figures of output tax liability and eligible input tax credit, Table 12 of Part-B of FORM GSTR-3 shall be made a

= = = = = = = =

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

= = = = = = = =

dance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the return in FORM GSTR-3 to complete the process. It may be noted that where the transitional credit as declared in FORM GST TRAN-I is credited

= = = = = = = =

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

= = = = = = = =

-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month. (7) Submission of GSTR-3B without payment of taxes: Where, for some reasons, the registered person has only submitted the return in FORM GSTR-3B and has not made the payment of taxes by debiting the same from his electronic cash or credit ledger, the retur

= = = = = = = =

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

= = = = = = = =

or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-CentraI tax dated (8) Processing of information furnished: After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under sub-section (3) of section 37 and sub-section (5) of section 38 of the Act respectively. The return shall be considered to be a valid return when the ta

= = = = = = = =

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

= = = = = = = =

GST – States – TRADE CIRCULAR NO. 09/2017 – Dated:- 4-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 09/2017 DATED: 04.09.2017 Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B Sections 37, 38 and section 39 of the WBGST Act, 2017 (hereinafter referred to as the Act ) read with rules 59, 60 and 61 of the WBGST Rules, 2017 (hereinafter referred to as the Rules ) require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Council extended the date for filing of FORM GSTR-1 and FORM GSTR-2 for the months of July and August, 2017 and approved the filing o

= = = = = = = =

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

= = = = = = = =

4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras. Furnishing of information in FORM GSTR-1 and FORM GSTR-2: 5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward supplies in FORM GSTR-2 by:- a. adding, deleting or modifying the invoice level details communicated in FORM GSTR-2A; b. adding information pertaining to details that are required to

= = = = = = = =

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

= = = = = = = =

e FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same may be reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month. Action on the system-based reconciliation: 7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the revised figures of output tax liability and eligible input tax credit, Table 12 of Part B of FORM GSTR-3 shall be made available. The common portal would populate the correct figures of tax payable in co

= = = = = = = =

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

= = = = = = = =

payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR- 3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the return in FORM GSTR-3 to complete the process. It may be noted that where the transitional credit as declared in FORM GST TRAN-1 is credited to the electronic credit ledger, the same can be utilised for the payment o

= = = = = = = =

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

= = = = = = = =

e FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month s return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month s return to be offset against the output liability of the next month. Submission of GSTR-3B without payment of taxes: 11. Where, for some reasons, the registered person has only submitted the return in FORM GSTR- 3B and has not made the payment of taxes by debiting the same from his electronic cash or credit ledger, the return shall still be subjected to the reconciliation process as detailed above. Such r

= = = = = = = =

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

= = = = = = = =

f interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-Central tax dated 01.09.2017. Processing of information furnished: 13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under sub-section (3) of section 37 and sub-section (5) of section 38 of the Act respectively. The return shall be considered to be a valid return when the tax payable as per FORM GSTR-3 has been paid in full after which t

= = = = = = = =

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

= = = = = = = =

GST – States – 1591-F.T. – Dated:- 4-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1591-F.T. Dated, Howrah, the 4th day of September, 2017 In exercise of the power conferred by Sections 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to waive the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the retu

= = = = = = = =

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

= = = = = = = =

GST – States – 05/2017-GST – Dated:- 4-9-2017 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHAT1-6 CIRCULAR NO. 05/2017-GST Dated Dispur the 4th September, 2017. Sub : System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B. No. CT/GST-15/2017/11.-Sections 37, 38 and section 39 of the Assam GST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Assam GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Council extended the date for filing of FORM GSTR-1 and FORM GSTR-2 for the months o

= = = = = = = =

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

= = = = = = = =

ns of sub-rule (6) of rule 61 of the Rules. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras. (1) Furnishing of information in FORM GSTR- 1 & FORM GSTR-2: It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward supplies in FORM GSTR-2 by:- (a) adding, deleting or modifying the invoice level details communicated in FORM GSTR-2A; (b) adding informa

= = = = = = = =

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

= = = = = = = =

ORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same may be reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month. (3) Action on the system-based reconciliation: After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the revised figures of output tax liability and eligible input tax credit, Table 12 of Part-B of FORM GSTR-3 shall be made available. The common portal w

= = = = = = = =

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

= = = = = = = =

clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the return in FORM GSTR-3 to complete the process. It may be noted that where the transitional credit as declared in FORM GST TRAN-1 is credited to the electronic credit

= = = = = = = =

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

= = = = = = = =

t tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month. (7) Submission of GSTR-3B without payment of taxes: Where, for some reasons, the registered person has only submitted the return in FORM GSTR-3B and has not made the payment of taxes by debiting the same from his electronic cash or credit ledger, the return shall still be subjecte

= = = = = = = =

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

= = = = = = = =

the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and/or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-CentraI tax dated 01.09.2017. (8) Processing of information furnished: After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under sub-section (3) of section 37 and sub-section (5) of section 38 of the Act respectively. The return shall be considered to be a valid return when the tax payable as pe

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 3-9-2017 Last Replied Date:- 8-9-2017 – What if i dont carry invoice for the month of july ;can i still claim ITC in the July month itself on the same since it has auto populated in gstr-2A. Moreover as per CGST act sec 42 such transactions will be treated as matched.Now if I cant avail ITC in month of July how will I claim the same in august month?Will supplier has to modify his GSTR-1 in this case? It would be great if you coul

= = = = = = = =

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

= = = = = = = =

CMP 03 uploading problem – Goods and Services Tax – Started By: – Casimire Samaraneyeke – Dated:- 3-9-2017 Last Replied Date:- 8-9-2017 – GST CMP 03 stock form is to be uploaded but the web site does

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – NAREN KHATRI – Dated:- 3-9-2017 Last Replied Date:- 4-9-2017 – HI.. SIR/S..NEED TO ISSUE DEBIT NOTE TOWARDS INTEREST ON LATE PAYMENT RECEIVED TOWARDS SALES.IS THIS INTEREST LIABLE TO GST..??THANKING YOU IN ADVANCE.. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 15 (2) (d) of CGST Act, 2017 the value of supply shall include interest or late fee or penalty for delayed payment of any consideration for any supply. Therefore any interest

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Shyam Naik – Dated:- 3-9-2017 Last Replied Date:- 3-9-2017 – Dear Experts, Kindly opine, what is the tax rate for Betting on Horse Race Service? The service by a race club by way of totalisator or licence to Bookmaker is taxable @28% vide SAC 9996. It appears that it covers services by the race club, and does not include any service by a licensed Bookmaker. Further, it appears that there is demacration between gambling and betting. Gambling is purely a game of chance, where as betting involves element of knowledge, skill etc, although, element of chance is not completely rulled out, is a game of Skill. The history, biography, strength, stamina, fitness etc of the horse and jockey is taken into conside

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – Dated:- 2-9-2017 – The Goods and Services Tax (GST) tax was introduced on 1st of July 2017. The last date for payment of GST for the month of July 2017 was 25th August 2017. Payment of GST is complete only when amount of tax payable is debited from electronic cash / credit ledger. Now late fee for all taxpayers who could not file GSTR 3B for the month of July 2017 has been waived, but not the interest on late payment of Tax liability. GSTR 1 is to be filed by all

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – pawan kumar – Dated:- 2-9-2017 Last Replied Date:- 4-9-2017 – A sales a goods to b of rs. 200000 on which gst is 10000. A discoubted this bill from c and received immidiate payment and later on c issued bill to b. is bill discounting business allowed in gst… – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion it is a taxable service and liable to gst. Gst is payable on the discount amount received/accrued. – Reply By Himansu Sekhar – The R

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – Dated:- 2-9-2017 – New Delhi, Sep 2 (PTI) The government is monitoring implementation of the Goods and Services Tax (GST) regularly and teething issues are being resolved immediately, Minister of State for Finance Arjun Ram Meghwal said today. Some technical issues with regard to tax payment have come to light and GST Network (GSTN) was directed to resolve them, he added. Authorities are also keeping a tab on impact of GST on prices of various commodities. Accordi

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – nandankumar roy – Dated:- 2-9-2017 Last Replied Date:- 4-9-2017 – I FILLED MY JULY'17 RETURN THRU GST OFFLINE MODE THRU EXCEL TEMPLATE AND GENERATING JSON FILE AND WHEN WE UPLOAD JSON FILE IN GST SITE , SHOWING ERROR . SO PL HELP.N K ROY – Reply By Rajagopalan Ranganathan – The Reply = Sir, It is better to contact helpdesk@gst.gov.in or the Seva Kendra function on Commissionerate Head Quarters. Since the experts giving reply in the forum are not conver

= = = = = = = =

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

= = = = = = = =