Government waived the late fee for late filing of FORM GSTR-3B, for the month of July – Notification

Goods and Services Tax – Government waived the late fee for late filing of FORM GSTR-3B, for the month of July – Notification – TMI Updates – Highlights

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GST Software for Business, CA firm & enterprises | Easy GST Compliance

Goods and Services Tax – Started By: – Legal Raasta – Dated:- 2-9-2017 Last Replied Date:- 3-9-2017 – GST Software with reconciliation, excel/ ERP import functionality @ ₹ 5999. Manage GST compliance with our GST software easily. GST APIs available. – Reply By Rajagopalan Ranganathan – The Reply = Sir,It appears as an advertisement for promoting the sales of the software. In my opinion it is not permitted in the forum. – Reply By KASTURI SETHI – The Reply = Yes, Sir. It is a forum for sol

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The Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017.

GST – States – G.O.Ms. No. 29/CT/2017-18 – Dated:- 2-9-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No.29/CT/2017-18 Puducherry, dated 02nd September, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules ), – (i) in rule 1 17, the words of eligible duties and taxes, as defined in Explanation 2 to section 140 shall be deemed to have been omitted with effect from day of July, 2

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namely:- 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017. , (vi) for rule 125, the following rule shall be shall be deemed to have been substituted with effect from 1st day of July, 2017, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (vii) for rule 126, the following rule shall be shall be deemed to have been substituted with effect from 1st day of July, 2017, namely:- 126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the

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ecipient 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. (3) Where the e-way bill is not generated under sub-rule (2) 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: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unreg

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where the goods are transported by railways or by air or by vessel. (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01 Provided that 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 transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (l), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial n

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e informed electronically, if the mobile number or the email is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the

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rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax, may notify. Explanation. – The

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e animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under C

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esh, preserved or cooked 29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name 30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, sa

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804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901

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llet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.], [other than those put up in unit container and bearing a registered brand name] 75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit cont

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12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and

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802/4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government 114. 4817/4907 Postal items, like envelope, Post card etc., sold by Government 115. 48/4907 Rupee notes when sold to the Reserve Bank of India 116. 4907 Cheques, lose or in book form 117. 4901 Printed books, including Braille books 118. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 119. 4903 Children's picture, drawing or colouring books 120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 121. 5001 Silkworm laying, cocoon 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 13

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senger baggage 146. Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit; (v) Vibhuti sold by religious institutions; (vi) Unbranded honey; (vii) Wick for diya; (viii) Roli; (ix) Kalava (Raksha sutra); (x) Chandantika. 147. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 148. Kerosene oil sold under PDS 149. Postal baggage transported by Department of Posts 150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 151. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601) (x) in the principal rules, after rule 138, the following rules shall be inserted, name

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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. (5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner sha

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ded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. 138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. FORM GST EWB-01 (See rule 138) E-Way Bill PART-A GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers havi

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ds Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See Rule 138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer incharge (if known) Date Time FORM GST INV – 1 [See rule 138A (2)] Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GST

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n of Business (Please Select the Appropriate) (i) Proprietorship or HUF (ii) Partnership (iii) Company (iv) Others 5. Particulars of Principal Place of Business (a) Address Building No. or Flat No. Floor No. Name of the Premises or Building Road or Street City or Town or Locality or Village Taluka or Block District State PIN Code Latitude Longitude (b) Contact Information (the e-mail address and mobile number will be used for authentication) E-mail Address Telephone STD Mobile Number Fax STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) 6. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating

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ear> 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) On account of order Sl. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to Section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j)

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the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation/Status DECLARATION [rule 89(2)(g)] (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any othe

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fund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax BRC/FIRC Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (6+9 – 10) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl.No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export 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 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of

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pplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of Sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) GSTIN/UIN Name (in case B2C) Details of invoices covering transaction considered as intra -State/inter-State transaction earlier Transaction which were held inter State/intra-State supply subsequently Invoice details Integrated tax Central tax State/UT tax Cess Place of Supply Integrated tax Central tax State/UT tax Cess Place of Supply No. Date Value Taxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> – (in words) claimed by M/s (Applicant s Name) GSTIN/ Temporary ID- for the tax

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in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. Net input tax credit means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. Adjusted total turnover means the turnover in a State or a Union territory, as defined under clause (112) of Section 2 excluding the value of exempt supp

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Input credit allowed

Goods and Services Tax – Started By: – Davinder Singh – Dated:- 1-9-2017 Last Replied Date:- 2-9-2017 – Dear ExpertsKindly confirm the Input credit allowed against the followings1. Expenses paid for staff welfare like Food Exp. , Hotel Bill, and factory canteen exp. 2. Building Repair Expenses 3. Printing & Stationery expenses4. cab on rent expensesKindly Provide the specific proof to availing the above said expensesthx. regard – Reply By Ganeshan Kalyani – The Reply = ITC on factory cantee

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HOW TO SURRENDER GST NO – MIGRATED FROM EXISTING LAW

Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 1-9-2017 Last Replied Date:- 2-9-2017 – MANY TAXPAYERS WERE MIGRATED FROM SERVICE TAX / VAT PROVISIONS TO GST DESPITE THE FACT THAT THEIR TAXABLE TURNOVER UNDER GST IS LESS THAN 20 LAKH AS SUCH WERE NOT LIABLE TO REGISTRATION.THERE IS NO ONLINE OPTION AVAILABLE FOR SURRENDER OF SUCH GSTN. CAN ANYBODY PLEASE EXPLAIN THE PROCEDURE FOR THE SAME – Reply By KASTURI SETHI – The Reply = On common portal of GST I have seen provision for cancellation of registrationm. Pl.re-check. – Reply By Ganeshan Kalyani – The Reply = Yes, cancellation of GST number is there in GST website. – Reply By SHIVKUMAR SHARMA – The Reply = Please refer Article No.4457 dtd.31.08.2017 written by Shri Vinod Chaur

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Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003– reg. – Trade Notice

Customs – Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003– reg. – Trade Notice – TMI Updates – Highlights

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payment after three monts

Goods and Services Tax – Started By: – arun aggarwal – Dated:- 1-9-2017 Last Replied Date:- 3-9-2017 – SirIn our trade the practice of payment to the vendor is from 3 to six months and sometimes more.I would like to know the implications of the GST in this situation.ThanxArun – Reply By KASTURI SETHI – The Reply = You may receive payment late but tax is to be paid as per the date of invoice or completion of service or the date of receipt of payment from service recrivrt, whichever is earlier. –

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GST on freight

Goods and Services Tax – Started By: – Murari Agrawal – Dated:- 1-9-2017 Last Replied Date:- 1-9-2017 – We are doing Job Work and we bring the inputs from Principal on his Challan and pay the freight to local Stand Tempo/Matador driver. Since freight is paid to non GTA, we are not paying reverse GST. Subsequently, the freight is realised from the principal by raising an Invoice. My query is whether we should charge GST on such invoice. Thanks. – Reply By KASTURI SETHI – The Reply = Three wheele

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EXPORT WITH PAYMENT OF IGST

Goods and Services Tax – Started By: – shalimar taxi – Dated:- 1-9-2017 Last Replied Date:- 2-9-2017 – Dear Expert, In case of Export to Nepal with payment of IGST . we do not need to debit any amount in any account ledger. Should we pay IGST during the liability show in GSTR-3 or GSTR 3B return? Do we not need mention debit entry no. on Export Invoices? Thanks in advance . – Reply By Kishan Barai – The Reply = No need to show it on export invoice, while filing of S/B you need to mention your G

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NEPAL EXPORT ON PAYMENT OF IGST

Goods and Services Tax – Started By: – shalimar taxi – Dated:- 1-9-2017 Last Replied Date:- 1-9-2017 – Dear Expert,We have to export few consignment to Nepal on payment of IGST. We want to know that how to debit /pay Liability of IGST and accounting process of payment of IGST. During the EXCISE regime we debited duty in PLA or RG23 A Part-II and mentioned Sr. No. on Export Invoice etc. But, now how to debit and in which ledger? Thanks in advance – Reply By KASTURI SETHI – The Reply = Whatever a

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GST on commission

Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 1-9-2017 Last Replied Date:- 2-9-2017 – Dear Pofessionals, Is GST applicable on commissions paid to associates. For Example :- 'A' is into Direct Selling business like Amway and Vestige. 'A' give commissions to its independent associates on sales generated by him or his team. Commission if is distributed among many people for same sale. 'A' deduct TDS but is GST applicable on this also? Regards J S Uppal – Rep

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E-Way rules under GST

Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 1-9-2017 – Introduction: This article discusses in detail about E-way rules prescribed under GST. E-way bill is a kind of permit in electronic format that will have details of goods being transported. The date of from which E way bill would come into force has not been notified yet. Below is the list of forms prescribed under E-way rules Sl. No Form No. Remarks Mainly to be used by 1 FORM GST EWB-01 – Part -A E-Way Bill To be filed by registered person causing movement of goods or by transporter 2 FORM GST EWB-01 – Part -B E-Way Bill To be filed by Transporter or by registered person 3 FORM GST EWB-02 Consolidated E-Way Bill To be filed by Transporter 4 FORM GST EWB-03 – Part -A Verification Report Summary report to be filed by PO within 24 hours of inspection 5 FORM GST EWB-03 – Part -B Verification Report Final report to be filed by PO within 3 days of inspection 6 FORM GST EWB-04 Report of detention Complaint to be f

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the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether: in his own conveyance, or in 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. Where the e-way bill is not generated as above 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. The registered person orthe transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than ₹ 50,000/-. Where the movement is caused by an

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the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. If the goods are transferred from one vehicle to another then transporter would be required to a new e-way bill. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01. Where the goods are transported for a distance of less than 10 Kms within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. 6. Consolidated E-way Bill In case of multiple consignments, transporter needs to generate a consolidated e -way bill. Where multiple consignments are intended to be transported in one conveyance, the transporter

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l be informed electronically, if the mobile number or the e- mail is available. 9. Where an e-way bill has been generated but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. But, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. 10. An e-way bill or a consolidated e-way bill generated shall be valid for the period as mentioned in the table below from the date on which E-way Bill was generated, for the distance the goods have to be transported, as mentioned: Sr. no. Distance Validity period 1. Upto 100 km One day (24 Hours from the time E-way bill was created) 2. For every 100 km or part thereof thereafter One additional day The Commissioner may, by notification, extend th

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ed are specified in Annexure to rule 138(14). These items are for mass consumption like: vegetables, fruits, food grains, Milk, Honey, meat, bread, curd, books, jewellery, contraceptives, judicial and non judicial stamp papers, newspapers, khadi, raw silk, Indian flag, human hairs, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, Kerosene, hearing aids, currency etc. where the goods are being transported by a non-motorised conveyance; where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Rule 138A – Documents and devices to be carried by a person-in-charge of a conveyance The person in charge of a conveyance shall carry- the invoice or bill of supply or delivery

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y bill to the Radio Frequency Identification Device prior to the movement of goods. 5. Where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- tax invoice or bill of supply or bill of entry; or a delivery challan, where the goods are transported for reasons other than by way of supply. 138B – Verification of documents and conveyances. The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra- State movement of goods. 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 t

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Relaxation of Legal Metrology (Packaged Commodities) Rules, 2011 for implementation of the GST [Last Date to revise MRP: 30th September, 2017]

Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 1-9-2017 – Introduction A maximum retail price (MRP) is a manufacturer calculated price that is the highest price that can be charged for a product sold in India. However, retailers may choose to sell products for less than the MRP. MRP differs from systems using a recommended retail price because in those systems the price calculated by the manufacturer is only a recommendation, not enforceable by law. All retail products in India must be marked with MRP. Retailers cannot charge customers over the MRP. Some retailers may charge slightly below MRP to draw more customers to their stores. In some remote areas, tourist spots, and in situations where a product is difficult to obtain, consumers are often charged illegally over the MRP. MRP includes GST MRP is the maximum retail sale price inclusive of all taxes. Accordingly, the MRP on a pre-packaged commodity is inclusive of all taxes that can be levied from the consumer, inc

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30th September, 2017. Manufacturers/ Packers/ Importers can declare such revised MRP on their unsold stock through stickers/ online printing/ stamping, with the following conditions: Difference cannot exceed the net price increase on account of incidence of tax after factoring in and taking into consideration extra availability of input tax credit under GST [including deemed credit available to traders under proviso to section 140(3) of the CGST Act,2017], Original MRP shall continue to be displayed and the revised MRP shall not overwrite on it, and Manufacturers or packers or importers shall make at least two advertisements in one or more newspapers in this regard and also by circulation of notices to the dealers and to the Director of Legal Metrology in the Central Government and Controllers of Legal Metrology in the States and Union Territories, indicating the change in the price of such packages. It may be noted that the order on MRP issued by the Department of Consumer Affairs app

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the revised prices so fixed, advertised and communicated by the Manufacturer/ Packer/ Importer. Downward revision: As per proviso to Rule 6(3) of the Legal Metrology (Packaged Commodities) Rules, 2011 reduced MRP may be declared by putting a separate revised MRP sticker, and the same shall not cover the MRP declaration made by the Manufacturer/ Packer/ Importer. Further, Advertisement and intimation to Legal Metrology authorities will not be mandatory in case of such downward revision, Either the Manufacturer/ Packer/ Importer as the case may be or a Wholesaler/ Retailer shall affix the sticker displaying reduced MRP as per the price fixed and communicated by the Manufacturer/ Packer/ Importer. Time limit to revise the MRP The time limit is 30th September 2017 or till the stock remains unsold, whichever is earlier. Revision in case of unused wrappers any packaging material or wrapper which could not be exhausted by the manufacturer or packer or importer prior to 1st July, 2017, may be

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BRAND PROMOTION AS BUSINESS AUXILIARY SERVICE ?

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 1-9-2017 – Though we are now in an era where goods and services, both shall be taxed under one tax, i.e. Goods and Services Tax (GST), the indirect tax Tribunal, CESTAT has recently settled a confusion or dispute on taxability of brand promotions activities as business auxiliary services. In GST, it would remain a service only. The case on hand is Datamini Technologies (India) Ltd. v. CCE, Thane-I 2016 (12) TMI 1535 – CESTAT MUMBAI = (2017) 51 STR 145 (Cestat, Mumbai-TM) which is a majority order after reference to third member. It is a common order for Datamini and Zenith Computers Ltd. The activities involved are of promotion of a brand, logos of Intel Corporation and Microsoft Corporation, suppliers of components of personal computers manufactured by the assessee which were incorporated as foot note to the advertisements of personal computers. The revenue demanded Service Tax under business auxiliary services on the

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ure personal computer. The portion of definition relating to sale of goods referred to in Section 65(19) (i) of Finance Act, 1994 will not apply. Assessees are manufacturers of branded products and it cannot be inferred that in process of promoting their own products, they marketed components in personal computers for consideration paid by Intel Corporation and Microsoft Corporation. Assessees are reimbursed some portion of cost of advertising and publicity conducted upon inclusion of logos of two entities in their advertising and publicity material. The reimbursements are drawn from a fund created out of contribution of two entities that is directly linked to purchases effected in past by assessee. There is no connect between source of contribution for publicity campaign and outcome of publicity campaign. The scale and reputation of assessee is incomparable with two global giants. It is therefore, difficult to conceive that products of these two entities will find additional acceptabi

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iliary service'. Since there was a difference of opinion, the following question was refereed to third member for decision by majority: Whether the Member (Judicial) is correct in holding that the appellants are engaged in the activity of promoting the brand of Intel Microsoft consequently, the activity of 'promotion or marketing of logo or brand' does not cover under the category of Business Auxiliary Service by relying on the judgment of Jetlite (India) Ltd. 2010 (12) TMI 40 – CESTAT, NEW DELHI . Tax under Section 65(105)(zzb) of Finance Act, 1994 is liable upon rendering of 'service provided or to be provided to a client by any person in relation to business auxiliary service'. Section 65(19) of Finance Act, 1994 defines the activity thus – 'Business Auxiliary Service' means any service in relation to – promotion or marketing or sale of goods produced or provided by or belonging to the client; or promotion or marketing of service provided by the client; o

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ibing an organized discipline in management of commercial organizations. In the context of its employment in the definition supra, it would appear that legislative intent tends towards the latter. Marketing professionals consider the four Ps to be at the very foundation of their vocation, viz., price, product, promotion, and place. Unless all the four facets are mixed in the formulation of strategy, the expression 'marketing' may not be an appropriate usage and will not apply to the activity undertaken by the appellants. It is the products that, if at all, may be alleged to be the object of such promotion. 'Promotion of brand' as a taxable service was, as yet, an unheard of activity in the realm of taxable services; and rigorous delineation of brand and product is received wisdom which certainly could not have weighed with the authority issuing the notice or the adjudicating authority. Appellants are manufacturers of branded products and, by no stretch of imagination, c

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scale and reputation, appellants are incomparable with the two global giants. It is difficult to conceive that the products of these two entities will find additional acceptability in the market owing to the inclusion of their respective logos. The products themselves are amenable to utilization only by computer manufacturers and the publicity, if any, among the potential customers of the two appellants is unlikely to derive any economic benefits to the supplier. On the contrary, the products of the appellant are likely to find greater acceptance among potential customers owing to the acknowledged incorporation of the products of Intel and Microsoft in the computers manufactured by the appellants. Such a reversal of roles would alter the relationship in a manner that was not contemplated in the show cause notice. That the reimbursements are circumscribed by funds added in proportion to the procurements effected by the appellants from the two suppliers and not from enhanced sales attri

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Notification No. 12/2017 Method of providing Codes in invoices

Goods and Services Tax – Started By: – Lakshmi subramanian – Dated:- 1-9-2017 Last Replied Date:- 7-9-2017 – Understand from the notification, it is applicable only for HSN code and not applicable for SAC code. My view has been substantiated under following grounds. 01. HSN code and SAC code are different. The main difference between HSN code & SAC code is given below extracted from howtoexportimport.com Difference between HSN Code & SAC code Under GST India What does SAC code mean? SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services. How does HSN code work under GST system in India? HSN stands for Harmonized System of Nomenclature which is i

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Extends the period for filing an intimation in FORM GST CMP-01.

GST – States – ERTS(T) 37/2017/440 – Dated:- 1-9-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION AND STAMPS DEPARTMENT NOTIFICATION The 1st September, 2017. No. ERTS(T) 37/2017/440. – In exercise of the powers conferred by Section 168 of the Meghalaya Goods and Services Tax Act, 2017, the Government of Meghalaya hereby extends the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of Rule 3 of the Meghalaya Goods and Services Tax Rules, 2017 upto 16th August, 20

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Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July.

GST – States – 5/10/2017-FD(TAX)/05 – Dated:- 1-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 1st September, 2017 No. 5/10/2017-FD(TAX)/5.- In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, 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 i

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Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2017

GST – States – 21/CTD/2017 – Dated:- 1-9-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.21/CTD/2017 Date: 01/09/2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017, the Government of Sikkim hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017 , namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall be deemed to come into force on the 1st day of July, 2017. 2. In the Sikkim Goods and Services Tax Rules, 2017, (i) in rule 117, the words of eligible duties and taxes as defined in Explanation 2 to section 140 sha

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3 of the Central Goods and Services Tax Rules, 2017. ; (v) for rule 124, the following rule shall be substituted, namely:- 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017. ; (vi) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (vii) for rule 126, the follow

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Deduction of Tax at Source (TDS) under GST.

GST – States – FIN-CT1-TAX-0045-2017-25659/F – Dated:- 1-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT No. FIN-CT1-TAX-0045-2017-25659/F The 1st September, 2017 To All Departments of Government, All Heads of Department. Sub: Deduction of Tax at Source (TDS) under GST. Section 51 of the OGST Act, 2017 has not come into force. It was intimated that no deduction under GST should be made up to 31.8.2017 vide F.D. Memo No. CT1-TAX-0045-2017-21985/F dated 22.7.2017. Since notification of Section 5

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Deduction of Tax at Source (TDS) under GST.

GST – States – FIN-CT1-TAX-0045-2017-25659/F – Dated:- 1-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT No. FIN-CT1-TAX-0045-2017-25659/F The 1st September, 2017 To All Departments of Government, All Heads of Department. Sub: Deduction of Tax at Source (TDS) under GST. Section 51 of the OGST Act, 2017 has not come into force. It was intimated that no deduction under GST should be made up to 31.8.2017 vide F.D. Memo No. CT1-TAX-0045-2017-21985/F dated 22.7.2017. Since notification of Section 5

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