Goods and Services Tax

West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2017
1763-F.T. Dated:- 10-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue
NOTIFICATION No. 1763-F.T.
Dated, Howrah, the 10th day of October, 2017.
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 29th day

= = = = = = = =

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

= = = = = = = =

"ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted;
(v) in rule 120A, the marginal heading "Revision of declaration in FORM GST TRAN-1" shall be inserted;
(vi) in FORM GST REG-29, –
(a) for the heading, "APPLICATION FOR CANCELLATION OF PROVISIONAL REGISTRATION", the heading, "APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted.
By order of the Governor,
RAJSEKHAR BANDYOPADHYAY,

= = = = = = = =

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

= = = = = = = =

Coimbatore Road Contractors Welfare Association Versus State of Tamil Nadu, The Chief Engineer, Chennai, The Regional Officer, Chennai, The Superintending Engineer, Salem And The Commissioner of Commercial Taxes, Chennai
GST
2017 (12) TMI 515 – MADRAS HIGH COURT – 2017 (7) G. S. T. L. 4 (Mad.) , [2017] 1 GSTL 11 (Mad)
MADRAS HIGH COURT – HC
Dated:- 10-10-2017
W.P.No.26222 of 2017 And W.M.P.No.27871 of 2017
GST
MR. T. S. SIVAGNANAM, J.
For The Petitioner : Mr.S.Doraisamy
For The Respondents : Mr.K.Venkatesh Government Advocate
ORDER
Heard Mr.S.Doraisamy, learned counsel for the petitioner and Mr.R.Rajeswaran, learned Special Government Pleader accepts notice for respondents 1 to 4. With the consent on either side, the Writ Petition is taken up for final disposal.
2. The petitioner is an association registered under the provisions of the Tamil Nadu Societies Registration Act, 1975 bearing Registration No.242/2010. The Association was formed for the Welfare of

= = = = = = = =

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

= = = = = = = =

ion made representations on 05.07.2017, 28.08.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable.
4. Alternatively, the petitioner/Association stated that if the petitioners are compelled to pay anything over and above 2%, the respondents, in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/Association have not been considered and no orders were passed.
5. When the case came up for hearing, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered today.
6. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents 5 & 6 and it appears that he had personally spoken t

= = = = = = = =

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

= = = = = = = =

for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6. Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account'

= = = = = = = =

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

= = = = = = = =

Aphro Ecommerce Solutions Pvt. Ltd. Versus Union of India & Others
GST
2017 (11) TMI 731 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 10-10-2017
W.P.(C) 7460/2017 & C.M. No. 30756/2017 (stay)
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. Anup Jain, Advocate with Mr. Udit Gupta, Mr. Praneet Das, Advocates
For the Respondents : Mr. Rajesh Gogna, CGSC with Ms. Vipra Bhardwaj, Advocate for R-1. Mr. Harpreet Singh, Sr. Standing Counsel
ORDER

= = = = = = = =

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

= = = = = = = =

Power delegation under MGST Act.(other than Registration and Composition)-Special commissioner Additional Commissioner and Joint Commissioner.
D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Dated:- 10-10-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 10th October 2017.
Order
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,-
(a) please

= = = = = = = =

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

= = = = = = = =

Power delegation under MGST Act.(other than Registration and Composition)-Assistant commissioner of state tax. (Investigation)
D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Dated:- 10-10-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017.
Order
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.- In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017, pleased to delegate and assign to the authorities holding any of the posts, mentioned in column (2) of the Schedule-II appended hereto, the functions and perform the duties as the officer stated in column (b) of the Schedule-I appended hereto, in relation to the sections of the sa

= = = = = = = =

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

= = = = = = = =

x (Investigation- 7), Mumbai.
MUM-INV-D-007
8
Assistant Commissioner of State Tax (Investigation- 8), Mumbai.
MUM-INV-D-008
9
Assistant Commissioner of State Tax (Investigation- 9), Mumbai.
MUM-INV-D-009
10
Assistant Commissioner of State Tax (Investigation- 10), Mumbai.
MUM-INV-D-010
11
Assistant Commissioner of State Tax (Investigation- 11), Mumbai.
MUM-INV-D-011
12
Assistant Commissioner of State Tax (Investigation- 12), Mumbai.
MUM-INV-D-012
13
Assistant Commissioner of State Tax (Investigation-13), Mumbai.
MUM-INV-D-013
14
Assistant Commissioner of State Tax (Investigation-14), Mumbai.
MUM-INV-D-014
15
Assistant Commissioner of State Tax (Investigation-15), Mumbai.
MUM-INV-D-015
16
Assistant Commissioner of State Tax (Investigation-16), Mumbai.
MUM-INV-D-016
17
Assistant Commissioner of State Tax (Investigation-17), Mumbai.
MUM-INV-D-017
18
Assistant Commissioner of State Tax (Investigation-18), Mumbai.
MUM-INV-D-018
19
Assistant Commissioner of

= = = = = = = =

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

= = = = = = = =

ioner of State Tax (Investigation-31), Mumbai.
MUM-INV-D-031
32
Assistant Commissioner of State Tax (Investigation-32), Mumbai.
MUM-INV-D-032
33
Assistant Commissioner of State Tax (Investigation-33), Mumbai.
MUM-INV-D-033
34
Assistant Commissioner of State Tax (Investigation-34), Mumbai.
MUM-INV-D-034
35
Assistant Commissioner of State Tax (Investigation-35), Mumbai.
MUM-INV-D-035
36
Assistant Commissioner of State Tax (Investigation-36), Mumbai.
MUM-INV-D-036
37
Assistant Commissioner of State Tax (Investigation-37), Mumbai.
MUM-INV-D-037
38
Assistant Commissioner of State Tax (Investigation-38), Mumbai.
MUM-INV-D-038
39
Assistant Commissioner of State Tax (Investigation-39), Mumbai.
MUM-INV-D-039
40
Assistant Commissioner of State Tax (Investigation-40), Mumbai.
MUM-INV-D-040
41
Assistant Commissioner of State Tax (Investigation-41), Mumbai.
MUM-INV-D-041
42
Assistant Commissioner of State Tax (Investigation-42), Mumbai.
MUM-INV-D-042
43
Assistant

= = = = = = = =

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

= = = = = = = =

issioner of State Tax (Investigation-1), Pune.
PUN-INV-D001
56
Assistant Commissioner of State Tax (Investigation-2), Pune.
PUN-INV-D002
57
Assistant Commissioner of State Tax (Investigation-3), Pune.
PUN-INV-D003
58
Assistant Commissioner of State Tax (Investigation-4), Pune.
PUN-INV-D004
59
Assistant Commissioner of State Tax (Investigation-5), Pune.
PUN-INV-D005
60
Assistant Commissioner of State Tax (Investigation-6), Pune.
PUN-INV-D006
61
Assistant Commissioner of State Tax (Investigation-7), Pune.
PUN-INV-D007
62
Assistant Commissioner of State Tax (Investigation-8), Pune.
PUN-INV-D008
63
Assistant Commissioner of State Tax (Investigation-1), Kolhapur.
KOL-INV-D-001
64
Assistant Commissioner of State Tax (Investigation-2), Kolhapur.
KOL-INV-D-002
65
Assistant Commissioner of State Tax (Investigation-3), Kolhapur.
KOL-INV-D-003
66
Assistant Commissioner of State Tax (Investigation-1), Solapur.
SOL-INV-D-001
67
Assistant Commissioner of State Tax

= = = = = = = =

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

= = = = = = = =

Power delegation under MGST Act.(other than Registration and Composition)-Deputy commissioner of state tax.(Investigation).
D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Dated:- 10-10-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017.
Order
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 and section 167 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017, is pleased to de

= = = = = = = =

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

= = = = = = = =

M-INV-E-004
5
Deputy Commissioner of State Tax (Investigation – 5), Mumbai
MUM-INV-E-005
6
Deputy Commissioner of State Tax (Investigation – 6), Mumbai
MUM-INV-E-006
7
Deputy Commissioner of State Tax (Investigation), Raigad
RAI-INV-E-001
8
Deputy Commissioner of State Tax (Investigation -1), Thane
THA-INV-E-001
9
Deputy Commissioner of State Tax (Investigation – 2), Thane
THA-INV-E-002
10
Deputy Commissioner of State Tax (Investigation), Palghar
PAL-INV-E-001
11
Deputy Commissioner of State Tax (Investigation – 1), Pune
PUN-INV-E-001
12
Deputy Commissioner of State Tax (Investigation – 2), Pune
PUN-INV-E-002
13
Deputy Commissioner of State Tax (Investigation), Solapur
SOL-INV-E-001
14
Deputy Commissioner of Sta

= = = = = = = =

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

= = = = = = = =

Power delegation under MGST Act.(other than Registration and Composition) State tax officer.
D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8. Dated:- 10-10-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 10th October 2017.
Order
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,-
(a) pleased to delegate the powers and duties conferred or

= = = = = = = =

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

= = = = = = = =

Sub-section (1) of section 64.
(8)
Sub-section (1), (6) and (7) of section 65.
(9)
Section 70.
(10)
Sub-section (2) of section 71.
(11)
Section 73.
(12)
Section 74.
(13)
Section 75
(14)
Section 76.
(15)
Section 78.
(16)
Section 79.
(17)
Section 84.
(18)
Sub-section (3) and (5) of section 113.
(19)
Clause (a) of section 121.
(20)
Section 123.
(21)
Sub-section (5) of 126.
(22)
Section 127.
(23)
Sub-section (1) of section 142.
(24)
Sub-section (2) of section 150.
(25)
Section 154.
2. The powers and duties assigned or delegated by or under this order shall be exercised within their jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to time.
PARAAG JAIIN NAINUT

= = = = = = = =

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

= = = = = = = =

Power delegation under MGST Act.(other than Registration and Composition) Assistant commissioner of state tax.
D.C. (A and R)-2/GST/PWR/Sections/2017-18/ADM-8. Dated:- 10-10-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017
Order
No. D.C. (A and R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,-
(a) pleased to delegate the powers

= = = = = = = =

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

= = = = = = = =

Sub-section (1) of section 62.
(6)
Section 63.
(7)
Sub-section (1) of section 64.
(8)
Sub-sections (1), (6) and (7) of section 65.
(9)
Sub-sections (1) and (5) of section 66 except in relation to the nomination of the Chartered Accountant or the Cost Accountant.
(10)
Section 70.
(11)
Sub-section (2) of section 71.
(12)
Section 73.
(13)
Section 74.
(14)
Section 75
(15)
Section 76.
(16)
Section 78.
(17)
Section 79.
(18)
Section 84.
(19)
Sub-sections (1) and (5) of section 113.
(20)
Clause (a) of section 121.
(21)
Section 123.
(22)
Sub-section (5) of section 126.
(23)
Section 127.
(24)
Sub-section (1) of section 142.
(25)
Sub-section (2) of section 150.
(26)
Section 153.
(27)
Section 154.
2. The p

= = = = = = = =

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

= = = = = = = =

Power delegation under MGST Act.(other than Registration and Composition) Deputy commissioner of state tax.
D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 Dated:- 10-10-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 10th October 2017
Order
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.-In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,-
(a) pleased to delegate the powers and duties

= = = = = = = =

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

= = = = = = = =

of section 62.
(6)
Section 63
(7)
Sub-section (1) of section 64.
(8)
(a) Proviso to sub-section (4) of section 65 and
(b) sub-sections (6) and (7) of section 65.
(9)
Sub-sections (1) and (5) of section 66.
(10)
Section 70.
(11)
Sub-section (2) of section 71.
(12)
Section 73.
(13)
Section 74.
(14)
Section 75
(15)
Section 76.
(16)
Section 78.
(17)
Section 79.
(18)
Section 80.
(19)
Section 84.
(20)
Sub-sections (1) and (5) of section 113.
(21)
Clause (a) of section 121.
(22)
Section 123.
(23)
Sub-section (5) of section 126.
(24)
Section 127.
(25)
Section 134.
(26)
Sub-section (1) of section 142.
(27)
Sub-section (2) of section 150.
(28)
Section 153.
(29)
Section 154.
2. The powers and duties as

= = = = = = = =

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

= = = = = = = =

The Goa Goods and Services Tax (Eighth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(19) Dated:- 10-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(19)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 29th day of September, 2017.
2. In the Goa Goods and Services Tax Rules

= = = = = = = =

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

= = = = = = = =

Last Date for filing of return in FORM GSTR-3B
S.O. 209. Dated:- 10-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 10th October 2017
S.O. 209, dated the 10th October 2017-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 and notification S.O. No.169 dated 21st September, 2017 published in Bihar Gazette, Extra ordinary, vide Gazette No. 875 dated 21st September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below

= = = = = = = =

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

= = = = = = = =

The Bihar Goods and Services Tax (Sixth Amendment) Rules, 2017.
S.O. 205. Dated:- 10-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 10th October 2017
S.O. 205, dated the 10th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) They shall come into force with effect from 29th September, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in ru

= = = = = = = =

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

= = = = = = = =

Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.
128/2017 Dated:- 10-10-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, NHAVA SHEVA-II
JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, DIST. RAIGAD, PIN400707
F.NO.S/12-GEN-MISC-151/17-18DBKNS-II
DATED:10/10/2017
PUBLIC NOTICE NO 128/2017
Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.
Attention of Importers /Exporters, Custom Brokers & Trade isinvited to Board's Instruction No.15/2017 – Customs dated 09/10/2017 on the above mentioned subject whereby Boardhas issued guidelines for refund of IGSTpaid on exports of goods under Rule 96 of CGST Rules 2017.
Export General Manifest
2. Filing of correct

= = = = = = = =

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

= = = = = = = =

s must file their GSTR-1 very carefullytoensure that all relevant details are matched. For their convenience, the details available in the Customs System have been made available for viewingin their ICEGATE login.
3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately.
3.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Webportal. Exporters are advised to submit the requisite details once GSTN develops the utility.
Valid return in Form GSTR-3 or Form GSTR-3B
4. Filing of va

= = = = = = = =

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

= = = = = = = =

ment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.
5.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account

= = = = = = = =

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

= = = = = = = =

TRANSITIONAL PROVISIONS
Query (Issue) Started By: – RAJNI TOMAR Dated:- 9-10-2017 Last Reply Date:- 11-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
We are situated in Haryana; we were traders and registered under the existing law (Service Tax, VAT) and having import export number. We also having Branches in few states in the pre -GST regime they were also registered in VAT, & Service tax.
Now, we have registered in GST and having closing stock as on 30.06.2017. In this stock some goods imported, purchased from manufacture and some stock transfer received from our Branched against Form F.
We want to take credit on closing stock as on 30.06.2017. We have purchased Invoices showing Excise duty and Bill of Entry also. W

= = = = = = = =

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

= = = = = = = =

by Sh.Himansu Sekhar Ji. TRANS-I is for those who are already registered with VAT, Central Excise & Service Tax and TRANS-2 for those who are newly registered under GST laws.
Reply By Ganeshan Kalyani:
The Reply:
Sir, branches are considered as extended warehouse of the factory. Though you have received goods from factory under stock transfer invoice but actually those goods have suffered excise duty. Also, since goods were manufactured by your factory and material was dispatched to branches, so the goods lying at the breaches are duty paid and are considered to have excise invoice i.e. duty paid documents. Hence , in my view you are eligible to claim 100% credit of the duty paid.
Reply By Ganeshan Kalyani:
The Reply:
Sir, i welcome vi

= = = = = = = =

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

= = = = = = = =

Deadline for Filing GSTR-1 for July 2017 Stands Firm; No Extensions Granted, Taxpayers Must Comply with Original Date.
News
GST
No extension of last date for filing GSTR-1 for July, 2017

= = = = = = = =

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

= = = = = = = =

No extension of last date for filing GSTR-1 for July, 2017
GST
Dated:- 9-10-2017

The last date for filing GSTR-1 for the month of July, 2017 is 10th October, 2017. An extension of two months has already been given. There will be no further extension given to taxpayers for filing their GSTR-1 return for July. Taxpayers who have not yet filed their GSTR-1 for July are advised to do so immediately.
Once a taxpayer files GSTR-1 by 10th October, the corresponding entries in GSTR-2A of

= = = = = = = =

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

= = = = = = = =

Refund Process for IGST on Exports: Rule 96 Updates, Compliance Steps, and Documentation for CGST Rules 2017.
Circulars
Customs
Refund of IGST paid on export of goods under Rule 96 of CGST Ru

= = = = = = = =

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

= = = = = = = =

GST Support Scheme Offers 58% CGST or 29% IGST Refund for Businesses in Specified States to Ease Financial Burden.
Notifications
Indian Laws
Scheme of budgetary support under Goods and Servic

= = = = = = = =

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

= = = = = = = =

ITC eligible on purchases (tyre, consumables & labour bills) of GTA
Query (Issue) Started By: – gvenugopal g Dated:- 9-10-2017 Last Reply Date:- 10-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hi All,
Our Company engaged in Freight Forwarding (GTA) and we are charging our customers CGST @6% and SGST @6% on freight charges. We are paying the entire GST collection without adjusting ITC (on our purchase & labour bills).
Kindly clarify whether we (GTA) are eligible to take

= = = = = = = =

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

= = = = = = = =

Sensex, Nifty inch up on GST relief
GST
Dated:- 9-10-2017

Mumbai, Oct 9 (PTI) Wide fluctuations prevailed in the stock market today before key indices Sensex and Nifty closed with measly gains, with institutional investors lending all- crucial support.
The GST Council last week offered relief to exporters and small and medium businesses. Caution prevailed as earnings season for the September quarter kicks off this week, traders said.
The 30-share Sensex rallied to the day's h

= = = = = = = =

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

= = = = = = = =

gst rate for gta and itc credit eligibility
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 9-10-2017 Last Reply Date:- 10-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
We are manufacturers of automobile parts. We use to hire transport agencies to transport our goods to our customer.
The transport agency is also registered with the gst and having a valid gstin.
Now our question, the transport agency is issuing invoice charging gst of 5%.. In another c

= = = = = = = =

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

= = = = = = = =

gst rates-gta
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 9-10-2017 Last Reply Date:- 10-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Could any please inform us the correct gst rate for Goods transport agency for outward supply. Whether it is 5% (CGST 2.5%+SGST 2.5%) or 12% (CGST 6% +SGST 6%)
Awaiting the reply
Thanks & Regards,
S.Ramakrishnan
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Sl. No. 11 of Notification No. 11/2017-Central Tax (Rate) dated 2806.2017 as amended-
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.-

= = = = = = = =

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

= = = = = = = =

gst credit on freight outward
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 9-10-2017 Last Reply Date:- 10-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Good afternoon
Could any please give opinion that the gta paid on freight outwards is eligible for ITC credit. If eligible under which rule it is eligible.
Thanks & REgards,
S.Ramakrishnan
Reply By Himansu Sekhar:
The Reply:
The issue has been deliberated in FAQs which is reproduced below:
Reply By Himansu Sekhar:
The Reply:
Question 28. Can GST charged as per transport bilti on movement of mineral from mine to the buyer be allowed as ITC to the buyer irrespective of the ownership of the transporting vehicle?
Answer: In case of an FOR co

= = = = = = = =

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

= = = = = = = =

INTRODUCTION OF VAT IN GULF COUNTRIES
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-10-2017

Yet another tax reform in the world in Gulf Countries is taking place. VAT is being introduced for the first time in Gulf countries as recommended by Gulf Cooperation Council (GCC).
Genesis
The GCC group of nations have historically worked together in designing and implementing new public policies as they recognize that such a collaborative approach is best for the region, therefore they framed a VAT agreement for all the member states.
GCC VAT AGREEMENT is a framework agreement signed by all six GCC countries:
* Broad framework that mainly states provisions for intra GCC trade
* Gives countries discretion t

= = = = = = = =

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

= = = = = = = =

rvices not exempt from tax. It shall be charged and collected by a taxable person and remitted to the tax authority. A taxable person is a person, persons or entity that carries out an economic activity that requires them to be registered for VAT.
VAT is levied at each stage in the supply chain and is collected by businesses on behalf of the Government. VAT is ultimately incurred and paid by the end consumer.
From when?
For UAE and KSA 1st January, 2018 is the go-live date for VAT and other GCC countries have time from January 1st , 2018 to January 1st, 2019 to implement VAT.
Registration for VAT will commence prior to implementation date. In UAE, Registration has commenced w.e.f. 1.10.2017.
What tax laws?
There will be three Federal

= = = = = = = =

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

= = = = = = = =

ation of different scenarios for the application of VAT and cost of implementing the same.
* Continually track policy development regarding VAT and update prepared scenarios
* Understand the key areas of impact in business and plan for adversely affected areas.
* Cash flow impact analysis as VAT is paid on an accrual basis
* Analyse the capabilities of existing accounting systems to deal with VAT
* Contract reengineering and documentation
* Analyse and understand transitional issues.
* Evaluate the impact of new tax on pricing of any supplies.
* Plan for the training of existing staff and the recruitment of skilled resources/outsourced agencies
* Prepare the implementation road map and align relevant teams
* IT preparedn

= = = = = = = =

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

= = = = = = = =

Are the reduced GST rates on commodities retrospective
Query (Issue) Started By: – Abhishek Panicker Dated:- 9-10-2017 Last Reply Date:- 10-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I would like the experts to kindly inform whether –
The tax rates on commodities which the GST council has been reducing in almost every meeting is applicable retrospectively.
This is because if it is so, then the prices of these goods should see a downward revision which necessarily does not seem to be the reality. And if this is the reality, then the Anti-Profiteering mechanism should come into play. But is the department doing so?
Moreover, even if the reduced rates are not retrospective, then the goods which are packaged prior to

= = = = = = = =

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

= = = = = = = =