Goods and Services Tax

Rule 138A – Rules – E-way Rules – Central Goods and Services Tax Rules, 2017 – Rule 138A – 3[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 in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel. 4[Provided further that in case of imported goods, the person in charge of a con

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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 in 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.] ******************** Notes:- 1. Inserted vide Notification no. 27/2017

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nce 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 auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identif

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Goods and Services Tax – Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Movement of goods and generation of e-way bill – To be effective from the date to be notified. – Notification – TMI Updates – Highlights

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GST rates on mobile recharge business – Goods and Services Tax – Started By: – ravi tanwar – Dated:- 31-8-2017 Last Replied Date:- 20-9-2017 – Hi,I am a proprietor of a multi recharge company. Please

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Goods and Services Tax – GST – Dated:- 31-8-2017 – The Schedule to the Goods and Service Tax (GST) (Compensation to States) Act 2017, specifies the maximum rate at which Goods and Service Tax Compensation Cess may be collected. In respect of motor vehicles, the maximum rate, at which Goods and Service Tax Compensation Cess may be collected, is 15%. Consequent to the GST Council s recommendation, the Cabinet in its meeting on 30th August, 2017 approved promulgation of an ordinance to suitably am

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 31-8-2017 – Introduction: Through GST migration process, all the taxpayers registered under existing laws have been automatically migrated to GST regime. But the exemption threshold limit for registration under GST has been increased to ₹ 20 Lakhs. Such persons below taxable limit apply for cancellation of registration or may be cancelled by proper officer on his own motion for the reasons prescribed u/s 29(1) of CGST Act, 2017. This article discusses in detail about GST registration cancellation procedure. Conditions for cancellation of GST Registration Cancellation by the registered person himself A registered GST person can himself/herself cancel their registration in one of the following conditions: If your turnover is not more than 20 lakh and you have registered on the portal, but you do not want to file the return. Then, you should get it deactivated asap, otherwise, you may receive a tax notice from the go

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ler is cancelled with retrospective effect, it may result in denial of credits to the buyers who have purchased from such dealers. The concerned person will receive a legal notice showing the cause of registration and will be given an opportunity to explain themselves before the actual cancellation. The following persons are allowed to cancel a GST registration: The registered person himself A proper GST officer The legal heir of the registered person can request cancellation through an application, in case of death of the person The voluntary registrations can only be cancelled after one year or more from the date of GST registration. Payment of Pending Tax after cancellation The GST cancelled person will have to pay all the dues and liable taxes prior to cancellation. The person will have to pay his due taxes either by reversing the input credit in semi-furnished/furnished/raw stock of goods one day before the date of cancellation or by paying taxes on these goods. (whichever is high

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on date or from the date of response in GST REG 18 form. Application for Revocation of Cancellation of registration by proper officer – Sec 30 of CGST Act & Rule 23 Submit an application in Form GST REG-21 for revocation of cancellation of registration within 30 days from the date of service of the order of cancellation of registration Application for revocation cannot be filed if cancellation is on account of failure to furnish returns or failure to pay liability unless such return is filed / liabilities are discharged. For justified reasons, PO shall revoke cancellation of registration within 30 days of application or receipt of clarification by passing an order in Form GST REG-22. For unjustified reasons, PO shall issue SCN in Form GST REG-23. Reply shall be filed in within 7 days in Form GST REG-24. For justified reasons, PO shall revoke cancellation of registration within 30 days of application or receipt of clarification by passing an order in Form GST REG-22. For unjustified

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 31-8-2017 – Taxation of textile sector is opaque and non-neutral across its various segments and regions. Many textile outputs are either exempt under the central and state tax regimes or are subjected to relatively low tax rates. Most of the indirect taxes fall on inputs and services. On the whole, the textile sector is lightly taxed and also subsidized. Textile exports are supported through payments of un-rebated taxes (duty drawback) on textile inputs and other subsidies. The GST shall replace a number of earlier central and state taxes. India has a number of schemes for rebating or subsidizing textile exporters Registration According to sections 22 and 24 of the CGST Act, 2017, every supplier shall be liable to be registered under the Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds rupees 10 lakh in the North-east States including S

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not liable to registration under section 23(1) (b) of CGST Act, 2017 as an agriculturist to the extent of supply of produce out of cultivation of land is not liable for registration. Rate of Tax In pre-GST period, following tax rate structure was applicable on textile industry- Garment manufacturers could opt for complete excise duty exemption or pay a concessional excise duty of 2% (with abatement of 40%), i.e. effective rate of 1.2% was applied for branded garments with MRP of >Rs 1000 without availing input tax credit as most of the raw materials especially cotton based sector did not suffer excise duty. There was also an option of paying excise duty @ 7.5% (if opted for 12.5% payment with abatement of 40%) on condition of claiming Cenvat Credit. The sales tax or VAT would also be paid at lower rates or at concessional rates under composition schemes as applicable in different states. Keeping in mind the indirect taxes paid by textile sector, the following position emerged on ind

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ts and made ups** 1. Silk Nil 5% 5% 5% / 12% 2. Wool Nil 5% 5% 5% / 12% 3. Cotton 5% 5% 5% 5% / 12% 4. Other vegetable fibres Nil / 5% 5% 5% 5% / 12% 5. Manmade fibres / filaments 18% 18% 5% 5% / 12% * – 5% GST rate with no refund of unutilized input tax credit. ** – (i) 5% GST rate for garments / made ups of sale value not exceeding ₹ 1000 per piece. (ii) 12% GST rate for garments / made ups of sale value exceeding ₹ 1000 per piece. Thus, the GST rate structure for the Textiles Sector enables ease of classification and determination of rate. The main demand of the textile traders has been not to put any tax on fabrics. However, the same has not been accepted because of the following reasons: Nil GST on fabrics will break the input tax credit chain and then the garments / made ups manufacturers will not be able to get the credit of tax on previous stages Nil GST on fabrics will result in zero rating of imported fabrics, while domestic fabrics will continue to bear the burde

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suit lengths which are fabrics. GST rate on fabric is 5 percent irrespective of composition. Dhoti is classifiable under Chapter 52 or Chapter 54 as fabrics. Old dhoti is classifiable under heading 63.09 as worn clothing. The tax for chapter 63 is similar to apparels and related to sale value whereas cotton fabrics/man-made fabrics, irrespective of value, are taxed at 5%. Whatever be the classification, as presumably the old cotton dhoti would be below the sale value of ₹ 1000/- per piece, it would be taxed at 5%. Rate on coin mats, mattings and floor coverings falling under Chapter 57 is 5 percent. The rate of 5% would be chargeable on the job process relating to the textile yarns (other than Man Made Fibre/Filament) and fabrics. Sarees are treated as fabrics and a saree remains fabrics only as no new item emerges having distinct name, character and use. Stitching of two or more different kinds of fabrics also does not take away its classification. Therefore, the sarees whether

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mption cover enjoyed by many of the Khadi Institutions (KIs) has been removed. KIs are now mandated to obtain registration under GST and also pay GST on various Khadi products which is 5%. The products of the Village Industries sector were either taxed @ 0-14.30% before-GST and post-GST the same products attracts tax @ 12-28%. In pre-GST regime, only Khadi yarn produced in Khadi sector was exempted, while other Khadi products attracted 5% GST. Ministry of MSME has approached Ministry of Finance to consider the sector for exemption from GST or to ensure a seamless flow of input tax credit in order for Khadi Institutions to claim input tax credit. Credit Restrictions Vide Notification No. 5/2017-Central Tax (Rate) dated 28.06.2017, it has been notified that in case of the following items / products, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of on the output supplies of such goods (other than nil rated or fully exempt supplies), no ref

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Regarding New Registration In GST. – GST – States – Circulal No. 1718032/642 – Dated:- 31-8-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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2018 (3) TMI 1074 – KERALA HIGH COURT – [2017] 1 GSTL 23 (Ker) – Detention of consignment with vehicle – requirement of security deposit for release of goods and vehicle – Held that: – it is established that the documents used by the petitioner would not suffice to cover the transportation of the goods – the detention cannot be said to be un-justified – the respondent is directed to release the goods and the vehicle covered by Ext.P3 detention notice, to the petitioner, on his furnishing a bank guarantee to cover the security deposit amount demanded in the Ext.P3 notice, before the respondent – petition disposed off. – WP(C) No. 28277 of 2017 (H) Dated:- 31-8-2017 – Mr. A.K.Jayasankaran Nambiar, J. JUDGMENT A consignment of GI Squares, th

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spondent is essentially that the goods were being transported under cover of documents which were not the documents prescribed under the SGST Act. The learned counsel for the petitioner would submit that the goods were transported under cover of a delivery note, which was prescribed under the KVAT Act, and this was necessitated since there was no prescribed format of the document that had to accompany the goods under the SGST Act. The learned Government Pleader would submit, on instructions, that the document that accompanied the goods did not contain the essential details prescribed under the SGST Act and Rules, for the purposes of transportation, and therefore, the documents used by the petitioner would not suffice to cover the transporta

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GST – States – 21/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 21/2017-State Tax The 31st August, 2017. No. GST/24/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted ; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendatio

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

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e Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading, Instructions for submission of Application for Registration, after Serial No. 15, the following Serial No. shall be inserted, namely :- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017, for FORM GST REG-13 , the following FORM shall be substituted, namely :- FORM GST REG – 13 [See Rule 17] Application/Form for grant of Unique Identity N

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ls of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Other> Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No./Flat No. Floor No. Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 6. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 7. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution

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

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GST – States – 20/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 20/2017-State Tax The 31st August, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. State Government, on the recommedations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (4), and also specifies the conditions

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ion 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017. 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017 ; (ii) file FORM GST TRAN-1 before the filing of FORM GSTR-3B ; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on. 3. July, 2017 Any ot

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GST – States – 19/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 19/2017-State Tax The 31st August, 2017 No. GST/24/2017.-In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-sect

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GST – States – 18/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 18/2017-State Tax The 31st August, 2017 No. GST/24/2017.-In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby extends the time limit for furnishing the details specifi

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GST – States – 17/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 17/2017-State Tax The 31st August, 2017 No. GST/24/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby extends the time limit for furnishing the deta

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GST – States – 16/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 16/2017-State Tax The 31st August, 2017 No. GST/24/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (i) in rule 24, with effect from 22nd July, 2017 in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted ; (ii) for rule 34, the following shall be

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the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, the case may be, sub-section (5) of section 29, . (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely :- provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX OR SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely, – (i) name and address of the recipient ; (ii) address of delivery ; and (iii) name of the country of destination ; . (v) in rule

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of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any ; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person ; (vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted ; (vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted ; (viii) in FORM GST TRAN-1, with effect from 1st July, 2017 in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July, 2017 in Sl. No. 4 and 5, in the Table, for the heading of column (1

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GST – States – 07/2017-State Tax – Dated:- 31-8-2017 – Notification No. 07/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st August 2017. In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as sp

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GST – States – 06/2017-State Tax – Dated:- 31-8-2017 – Notification No. 06/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st August 2017. In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (2) of section 38 of the

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GST – States – 05/2017-State Tax – Dated:- 31-8-2017 – Notification No. 05/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st August 2017. In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of the

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GST – States – 04/2017-State Tax – Dated:- 31-8-2017 – Notification No. 04/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st August 2017. In exercise of the powers conferred by sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the date specified in the corresponding entry

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

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GST – States – 03/2017-State Tax – Dated:- 31-8-2017 – Kerala State Goods and Services Tax Department NOTIFICATION NO. 03/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st August 2017. In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with Section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby notifies that the return for the

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GST – States – 70/2017/9(120)/XXVII(8)/2017 – Dated:- 31-8-2017 – Government of Uttarakhand Finance Section-8 No. 70/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated:: 31th August, 2017 Notification/Amendment WHEREAS, the State Government is satisfied that it is expedient to do so in public interest; Now, THEREFORE, in exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to allow to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017 Short title and commencement 1. (1) These Rule may be called The Uttarakhand Goods and Services Tax, (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. Amendment Rule 24 2. In Rule 24 of the Uttarakhand Goods and Services Tax Rule, 2017, with effect from 22nd June, 2

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goods shall be the applicable rate of exchange as notified by the Board under section 14 of the customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. Amendment in Rule 46 4. In Rule 46 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, for the existing third proviso given in column-1, the following proviso given in column-2 shall be substituted; namely – Column-I Existing Proviso Column-2 Hereby Substituted Proviso 46. Tax invoice: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT O

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t from 1st July, 2017, for the existing sub-rule (5) given in column-1, the following sub-rule given in column-2 shall be substituted; namely – Column-I Existing sub-rule Column-2 Hereby Substituted sub-rule 61. Form and manner of submission of monthly return : (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any oth

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person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (e) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. Amendment in Rule 83 6. In Rule 83 of the Uttarakhand Goods and Service Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, in second proviso of sub-rule (3), for the word sub-section , the word sub-rule shall be substituted. Amendment in Rule 89 7. In Rule 89 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, in clause (E) of sub-rule (4), for the word sub-section , the word clause shall be substituted. Amendment in FORM GST TRAN-1 8. In FORM GST TRAN-I, with effect from 1st July, 2017, in Sl.

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GST have been extended the due date for filing various reports of audit as well as tax-returns under the Income-tax Act – Income Tax – F.No.225/270/2017/ITA.II – Dated:- 31-8-2017 – ORDER GST have been extended the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax Act dated the, 31-8-2017 The Goods and Services Tax ('GST') has come into effect on 1-7-2017. In recent days, dates for filing various returns and forms under GST have been extended by the Government. In this backdrop, representations have been filed by various stakeholders requesting for extending the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax Act from 30th September,

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Goods and Services Tax – GST – Dated:- 30-8-2017 – New Delhi, Aug 30 (PTI) Two months after the rollout of GST, Prime Minister Narendra Modi today said apprehensions with regard to the indirect tax regime have been proven to be unfounded and a smooth transition has happened. He asked chief secretaries of all states to further boost efforts to increase registration under GST (Goods and Services Tax) and to achieve a quantum jump in this regard within a month, a PMO statement said. The prime minister was chairing his 21st meeting of Pro-Active Governance and Timely Implementation (PRAGATI), a monthly interaction with top officials of states through a vide conference. GST was rolled out on July 1, ushering in a uniform indirect tax system in

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wards handling and resolution of grievances related to patents and trademarks. He noted the improvement in performance and asked the officers concerned to work towards further expediting the processing of patent and trademark applications, the statement said. Officials explained the steps taken towards speeding up the grant of patents and trademarks, including enhanced manpower, it said. The prime minister emphasized the importance of using latest available technology, to streamline the process, and reach global standards in this regard, the statement said. The projects reviewed today included the Delhi-Mumbai Industrial Corridor (DMIC), and construction of four new AIIMS at Manglagiri in Andhra Pradesh, Kalyani in West Bengal, Nagpur in Ma

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Goods and Services Tax – GST – Dated:- 30-8-2017 – The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval to the proposal of the Finance Ministry to promulgate an ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017. The approval would allow to increase the maximum rate at which the Compensation Cess can be levied from 15% to 25% on: a) motor vehicles for transport of not more than thirteen persons, including the driver [fallin

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Queries relating to GST received from various sectors have been scrutinised and developed into short FAQs – Goods and Services Tax – GST – Dated:- 30-8-2017 – Queries relating to GST received from var

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Queries relating to GST received from various sectors have been scrutinised and developed into short FAQs – Goods and Services Tax – GST – Dated:- 30-8-2017 – Queries relating to GST received from var

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