Goods and Services Tax

2018 (4) TMI 1398 – CESTAT ALLAHABAD – TMI – Nature of activity – Service or sale – transfer of “rights and privilege of export of sugar quota” – whether the transaction is service or in goods? – Held that: – reliance placed in decision of Hon'ble Supreme Court in the case of Vikas Sales Corporation [1996 (5) TMI 363 – SUPREME COURT OF INDIA], where it was held that DEPB has an intrinsic value that makes it a market commodity. Therefore, DEPB, like REP licence qualifies as “goods” within the meaning of the sales tax laws of Delhi, Kerala and Mumbai and its sale is exigible to tax.
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The transaction in question regarding sale of rights and privilege of export of sugar quota is sale of goods and no service is involved – appeal dismissed – decided against Revenue. – E/70503/2017-EX[SM] – 70765/2018 – Dated:- 19-9-2017 – Mr. Anil Choudhary, Member (Judicial) Shri Pradeep Kumar Dubey (Supdt.) AR for Appellant Shri Shubham Agrawal (Advocate) for Respondent Per: Anil Choudhary The issue

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not include newspapers, actionable claims, stocks, shares and securities. what is relevant to note is that this definition is not only inclusive in nature, but takes in all kinds of movable property. It excludes from its ambit certain items, but for such exclusion may have fallen within the ambit of the said definition. It was further held that the licenses have a value of its own. It is by itself a property and it is for this reason that it is freely bought and sold in the market, for all purposes and intent, it is goods. Unrelated to the goods which can be imported on its basis, this commands a value and is treated as such. This is because it enables its holder to import goods which he cannot do otherwise. 4. The said ruling was again followed by a full Bench of Hon'ble Supreme Court in Yasha Overseas v/s Commissioner of Sales Tax and others, alongwith other appeals, reported in (2008) 8 SCC 681, wherein the Hon'ble Supreme Court was considering the ruling in the case of Vika

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the purchaser, on payment of consideration, buys something for its value. DEPB credit is thus clearly goods within the meaning of sales tax laws and its sale is clearly exigible to tax. We may observe here, if DEPB (or for that matter REP licence!) has to be compared with a lottery ticket, it can only be compared with a lottery ticket that has won the prize. The prize-winning lottery ticket ceases to be a mere piece of paper having no value itself. It acquires inherent value and becomes itself a thing of value. Imagine a situation where prize-winning lottery tickets are freely available for sale. (As a matter of fact, clandestine sale of the prize-winning lottery ticket for conversion of black money into white is not completely unknown!) In buying the prize-winning lottery ticket the purchaser would pay the consideration for the value that the piece of paper has acquired and in that situation we fail to see how that ticket can be described as anything else but goods . If any more analo

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GST – States – 15/2017-GST – Dated:- 19-9-2017 – GOVERNMENT OF JAMMU AND KASHMIR COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX SOLINA RAMBAGH SRINAGAR Notification No. 15/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jammu and Kashmir Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kas

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2017 (11) TMI 1103 – RAJASTHAN HIGH COURT – 2018 (360) E.L.T. 477 (Raj.) – Clandestine removal – Whether the Hon’ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of laboureres and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director? – maintainability of appeal – section 35-G of CEA.
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Held that: – this appeal is under 35-G where it will be difficult for us to reverse the finding of fact arrived at by the Tribunal that witnesses in the panchnama were not examined by the Commissioner of Excise – The fact which has been recorded by the Tribunal is a finding of fact and being last fact finding authority, it could not be disturbed.
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Cross-examination of witnesses – Held that: – In view of the finding given by the Tribunal and not cross-examination of witn

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as framed in Excise Appeal No.69/2017 the following substantial questions of law:- (a) Whether the Hon ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of labourers and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director ? and; (b) Whether the Hon ble CESTAT is correct in setting aside the demand of non-payment of Central Excise Duty of ₹ 3,17,41,935/- by holding that the statements of concerned persons used as corroboratory evidences were not legally sustainable as crossexamination of witnesses was not allowed by the adjudicating authority whereas the assessee had not claimed that statements of said persons were factually wrong or they had any bias or malice towards the assessee and cross examination of such persons would not have reduced the weight of

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ld not have reduced the weight of evidentiary value of their statements. 5. While passing the order, the Tribunal observes as under:- 115. In view of the above discussion and findings, I pass the following order:- ORDER (I) I confirm under Section 11A (2) of the Central Excise Act 1944, Central Excise duty of ₹ 3,17,41,935/- (including cess and other levies as applicable) (Rupees three crore seventeen lacs forty one thousand nine hundred and thirty five only) against M/s Goyal Tobacco Co. P Ltd., D-21, Krishnapuri, Old Ramgarh Mod, Jaipur and order its recovery from them along with interest leviable under Section 11AB/11AA of the Act ibid. (ii) I impose under Section 41 AC of the Act ibid read with Rule 19 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, a penalty of ₹ 3,17,41,935 ( Rupees three crore seventeen lacs forty one thousand nine hundred and thirty five only) on M/s Goyal Tobacco Co. P

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option is given to M/s Goyal Tobacco Co. P Ltd, B-21, Krishanpuri, Old Ramgarh Mod, Jaipur to redeem the same on payment of fine of ₹ 20,000/- (Rupees twenty thousand only) in lieu of confiscation. This option should be exercised within 90 days from the receipt of this order. At the time of release of the goods, Central Excise officer shall draw proper samples of the goods for future reference. (iv) I order under Rule 25 of the Central Excise Rules, 2002 order confiscation of 26 bags of Orchha Pouch of Unmanufactured Tobacco of MRP ₹ 2 each, total valued at ₹ 1,56,000/- and quantity of 4500 pouches of big Zipper of unmanufactured tobacco of MRP ₹ 4, total valued at ₹ 1800/-. However in terms of Section 34 of the Central Excise Act, 1944, an option is given to M/s Goyal Tobacco Co. P Ltd. B-21, Krishanapuri, Old Ramgarh Mod, jaipur to redeem the same on payment of fine of ₹ 25,000/- (Rupees twenty five thousand only) and ₹ 250/- (Rupees two hun

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of ₹ 3,17,41,935/- by holding that the statements of concerned persons used as corroboratory evidences were not legally sustainable as cross examination of witnesses was not allowed by the adjudicating authority whereas the assessee had not claimed that statements of said persons were factually wrong or they had any bias or malice towards the assessee and cross examination of such persons would not have reduced the weight of evidentiary value of their statements. 7. Counsel for the appellant contended that the Tribunal has seriously committed an error in holding as under:- It appeared that an attempt was made by the noticee to prove that the seized three pouch packing machine were not in working condition and could not produce the notified goods. On request of the noticee photography of the seized machines was carried out under panchnama dated 13.7.2011. It appeared from the said photographs of the seized machined as well as Panchnama to the proceedings carried out on 13.7.2011 a

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Company, they used to pack the Laxmi brand tobacco pouches with the help of 3 automatic pouch packing machines installed at 269, Govind Nagar (East), Old Ramgarh Moad, Jaipur and one tobacco mixer. (iv) that since he joined the company , he used to pack the tobacco pouch packing Laxmi brand at 269, Govind Nagar (East). Old Ramgarh Moad, Jaipur as and when required; 9. Whereas further the statement of Shri Shyam Babu Goyal, labour of M/s Goyal Tobacco Co P Ltd, B- 21, Krishnapuri, Old Ramgarh Mode, Jaipur was recorded on the spot on 18.01.2011 under Section 14 of the Central Excise Act, 1944 wherein he interalia stated that: (i) that he was working as lobour for packing of Laxmi brand tobacco pouches of ₹ 2/- and ₹ 4/- for last 10 years. He was alotted the tobacco and packing material by Sh Pramod Sharma. (ii) that he used to pack ₹ 4/- Laxmi brand tobacco pouches manually with other 13-15 lobours. HE also looked after the lobour staff payment for packing which was mad

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crossexamine the Panch witnesses and the Seizing Officer of the goods seized in contravention of the FERA & Customs Duty Act and that the opportunity has not been given. Therefore, it is violative of natural justice. It is true that the petitioner had confessed that he purchased the gold had brought it. He admitted that he purchased the gold and converted it as a Kara. In this situation, bringing the gold without permission of the authority is in contravention of the Customs Duty Act and also Fera. When the petitioner seeks for cross-examination of witnesses who has said that the recovery was made from the petitioner necessarily an opportunity requires to be given for the cross-examination of the witnesses as regards the place at which recovery was made. Since the dispute concerns the confiscation of the jewellery, whether at conveyor belt or at the green channel, perhaps the witnesses were required to be called. But in view of confession made by him, it binds him and, therefore, i

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exemption. Under these circumstances, we do not find any illegality in the order passed by the authority warranting interference. 10. Learned counsel has also relied upon the decision in case of Naresh J. Sukhawani vs. Union of India, 1995 SCC Supl. (4) 663, which reads as under:- It must be remembered that the statement made before the Custom officials is not a statement recorded under Section 161 of the Criminal Procedure Code, 1073. Therefore, it is material peace of evidence collected by the Customs officials under Section 108 of the Customs Act. That material incriminates the petitioner including him in the contravention of the provisions of the Customs Act. The material can certainly be used to connect the petitioner in the contravention inasmuch as Mr.Dudani s statement clearly inclupates not only himself but also the petitioner. It can, therefore, be used as substantative evidence connective petitioner with the contravention by exporting foreign currency out of India. Therefore

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inference from the evidence and circumstances must be carefully distinguished from conjectures or speculation. The mind is prone to take pleasure to adapt circumstances to one another and even in straining them a little to force them to form parts of one connected whole. There must be evidence direct or circumstance to deduce necessary inference in proof of the facts in issue. There can be no inferences unless there are objectives facts, direct or circumstances from which to infer the other fact which it is sought to establish. In some cases the other facts can be inferred with as much practical as if they had been actually observed. In other cases the inferences do not go beyond reasonable probability. If thee are no positive proved facts, oral, documentary or circumstantial from which the inferences can be made the method of inferences can be made the method of inference fails and what is left is mere speculation on conjecture. Therefore, when an inference of proof that a fact in dis

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GST – States – 82/ST-2 – Dated:- 19-9-2017 – HARYANA GOVERNMENT EXCISE & TAXATION DEPARTMENT Notification The 19th September, 2017 No. 82/ST-2.- In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 and Notification No. 69/ST-2, dated 10th August, 2017, the Commissioner of State Tax, Haryana, on the recommendations 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 on or before the last dates as specified in the corresponding entry in column (3) of the said Table,

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GST – States – F.No. 3240/CTD/GST/2017/4 – Dated:- 19-9-2017 – F.No. 3240/CTD/GST/2017/4 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 19th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No.6 of 2017) and the Notification issued vide F.No.3240/CTD/GST/2017, dated 08th August, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shal

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GST – States – F.No. 3251/CTD/GST/2017 – Dated:- 19-9-2017 – F.No.3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt.19.09.2017 NOTIFICATION Subject: Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017. In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to registration and composition under the Puducherry Goods and Services Tax Act, 2017 or

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9 Cancellation of registration. v. sub-sections (1), (2) of section 30 Revocation of cancellation of registration. vi. rule 6 Validity of Composition levy vii. sub-rule (1), (2), (3), (4), (5) of rule 9 Verification of the application and approval. viii. sub-rule (4) of rule 10 Issue of registration certification. ix. sub-rule (2), proviso of rule 12 Grant of registration to person required to deduct tax at source or to collect tax at source. x. sub-rule (1) of rule 16 Suo moto registration. xi. sub-rule (2) of rule 17 Assignment of Unique Identity Number to certain special entities. xii. sub-rule (2), (4), (5), proviso of rule 19 Amendment of registration. xiii. sub-rule (1) of rule 22 Cancellation of registration. xiv. sub-rule (1), (2)b,

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GST – States – FA-3-64/2017-1-V-(105) – Dated:- 19-9-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 19th September 2017 FA-3-64/2017-1-V-(105): In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS 1. The amendments made by – (i) serial no. 2, 3, 4 and 5 shall be deemed to have come into force with effect from 15.09.2017 ; (ii) serial no. 6, 7 and 8 shall be deemed to have come into force with effect from as provided in it. 2. In the Madhya Pradesh Goods and Services Tax. Rules, 2017, (hereinafter r

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te: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. In the principal rules, after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rul

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under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Madhya Pradesh, Commercial Tax Department, Bhopal, notification No. FA-3-62/2017/1/V(102) dated 15.09.2017. ;, 6. In the principal rules, with effect from the day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the w

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GST – States – Va Kar/GST/04/2017-S.O. No. 080 – Dated:- 19-9-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 19th September, 2017 S.O. No.- 80 – Dated – 19th September, 2017- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of notification S.O 76 dated 13 September, 2017, published in the Jharkhand Gazette, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as th

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R-2 All Upto 31st October, 2017 3. GSTR-3 All Upto 10th November, 2017 Explanation.- For the purposes of this notification, the expression turnover has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act. 2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette. 3. This notification shall be deemed to be effective from the 11th day of September, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand K. K. Khandelwal, Principal Secretary-cum Commi

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GST – States – G.O.Ms. No. 417 – Dated:- 19-9-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O. MS. No. 417 Dated: 19-09-2017 NOTIFICATION The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017 In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No:16 of 2017), the Government of Andhra Pradesh hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Department as subsequently amended:- 2) These amended rules (i) to (vi) and (ix) shall be deemed to have come into force with effect on and from 1st July,2017 and rules (vii) and (viii) shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint. Amendments In the said Rules,- (i) for rule 122, the following rule shall be substituted, namely:- 122. Constitution of the Authority.- The constitution of the

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be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (v) for rule 126, the following rule shall be substituted, 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 Central Goods and Services Tax Rules, 2017. ; (vi) for rule 137, the following rule shall be substituted, namely:- 137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017. (vii) for rule 138, the following shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to i

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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 unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the moveme

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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 (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods. (8) The information furnished in Part A of FORM GST EWB-01

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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 Chief Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall

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arance 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 Chief Commissioner of State Tax, in consultation with the Chief Commissioner of Central Tax goods, may notify. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS . ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in uni

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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 Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentr

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s 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, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled,whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 Other nu

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

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s 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 container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 86. 120

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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 palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104. 3002 Human Blood and its components 105. 3006 All types of contraceptives 106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 107. 3304 Kajal [other than kajal pencil stic

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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 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136. 8445 Amber charkha 137. 8446 Handloom [weaving machinery] 138. 8802 60 00 Spacecraft (including satellites) and suborbital

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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) (viii) after rule 138, as amended, the following rules shall be inserted, namely:- 138A.Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Chief Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of th

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ces.-(1) The Chief 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 Chief Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Chief Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Chief Commissioner or an officer authorised by hi

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TIN 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 A.7 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 having annual turnover up to five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See Rule 138) Consolidated E-Way Bill

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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 GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status . I. for FORM GST ENR-01 , the following Form shall be substituted, namely:- Form GST ENR-01 [See Rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aa

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provided= the= > 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 identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Place: Date: Signature Name of Authorised Signatory For Office Use: Enrolment no Date- . II. With effect from the 1st day of July, 2017 for FORM GST RFD-01 , the following Form shall be substituted and shall be deemed to be have been substituted, namely:- FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable perso

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

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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 other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inver

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ated 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 tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+ 9 -10) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr.No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export/Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit/S

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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 period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest

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dit 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 the State, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall

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Goods and Services Tax – F. No. D-22011/AP/1/2017/1120-1167 – Dated:- 19-9-2017 – Directorate General of Safeguards (Central Board of Excise and Customs) Second Floor, Bhai Vir Singh Sahitya Sadan Bhai Vir Singh Marg, Gole market New Delhi – 110001 F. No. D-22011/AP/1/2017/1120-1167 Dated 19/09/2017 Ph : 011- 23741537-38 Fax : 011-23741542 To, All Chief Commissioners of GST and Central Excise All Chief Commissioners of Customs All Directors General Sir/Madam, Subject: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. Please refer to this office letter of even no dated 07/08/2017 on the above subject, vide which you were requested to recommend the names of willing retired/serving officers who met the prescribed eligi

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nd other allowances and benefits as are admissible to him when holding an equivalent Group "A" post in the Government of India. If a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. Besides, as per Rule 124 (5) of the Rules, the Central Government may terminate the appointment of a Technical Member of the NAA, upon the recommendations of the GST Council and subject to an opportunity of being heard. The other terms and conditions of appointment of Technical Member of the NAA remain unchanged. 3. In view of the aforesaid amendm

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Goods and Services Tax – C. No. IV/16/122017-CCO(TVM) – Dated:- 19-9-2017 – Government of India Ministry of Finance Department of Revenue Office of the Chief Commissioner Central Tax, Central Excise & Customs Thiruvananthapuram Zone Central Revenue Building I.S. Press Road, Kochi – 682018 C. No. IV/16/122017-CCO(TVM) Ph: 0484-2394100/0404 Fax : 0484-2397614 E-mail : cccochin@nic.in Dated 19.09.2017 Sub : Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg. Please refer to your letter dated 29.08.2017 wherein certain clarifications were sought on the Construction Services provided in the Real Estate Sector under the GST taxation regime. The issues raised therein were discussed by the Zonal GST

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ction, on account of Transfer of Land or Undivided Share of land, if the transaction value includes the value of the land transferred as per and as delineated in para 2 of the said Notification. This one third deemed deduction on account of transfer of Land or Undivided Share of land is irrespective of the actual value of the land transferred. However, the said deemed deduction is not available when there is no transfer of land or undivided share of land. 3. Real Estate projects based on Joint Venture Agreements entered into by a Developer and a Land Owner, if otherwise legal and proper as per the governing laws, are also eligible for the deemed deduction as specified in para 2 supra. However the said deemed deduction is not available for u

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GST – States – Va Kar/GST/04/2017-S.O. No. 079 – Dated:- 19-9-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 19th September, 2017 S.O. No.79- Dated – 19th September, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor un

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Manmohan takes potshots at note ban, hasty rollout of GST – Goods and Services Tax – GST – Dated:- 18-9-2017 – New Delhi, Sep 18 (PTI) Former prime minister Manmohan Singh today again warned of demonetisation and hasty implementation of GST adversely impacting GDP growth. Singh, who had previously cautioned against note ban shaving off 2 per cent of GDP, said demonetisation of 86 per cent of the currency in circulation and the hasty implementation of the Goods and Services Tax (GST) have impacted informal and small scale sectors, which account of about 40 per cent of the USD 2.5-trillion economy. Both demonetisation and the GST have had some impact (on GDP growth), he said. Both would affect the informal sector, the small scale sector… th

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nt in April-June quarter of 2016. In January-March quarter, the growth declined to 6.1 per cent from 8 per cent in the year- ago quarter. The government had blamed de-stocking ahead of the rollout of the Goods and Services Tax (GST) from July 1 as the primary reason for the fall in the GDP growth rate. GST unified more than a dozen central and state levies like excise duty, service tax and VAT, but its implementation has seen technical glitches with the registration and tax filing portal, forcing the government to postpone return deadlines. In April, when the supporting GST bill was passed in Parliament, the former prime minister had hailed it as a game-changer while cautioning against the difficulties in its implementation. On August 30, t

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Goods and Services Tax – GST – Dated:- 18-9-2017 – Patna, Sep 18 (PTI) Bihar Chief Minister Nitish Kumar today said the issue of implementing the Goods and Services Tax (GST) on petrol and diesel requires a wider discussion in the GST Council. Prices of petrol and diesel would continue to go up and down and their rate varies every day, Kumar told reporters on the sidelines of the weekly 'Lok Samvad' (interaction with the public) programme. Kumar, however, said taxes on petrol and diesel are a major source of development programmes everywhere in the country. The issue of implementing the GST on petrol and diesel requires a wider discussion in the GST Council, he said. Talking to reporters separately, Deputy Chief Minister Sushil Kum

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Goods and Services Tax – Started By: – Legal Raasta – Dated:- 18-9-2017 Last Replied Date:- 13-12-2017 – Every person registered under GST has to furnish the details of sales, purchases and tax paid and collected theron by filing GST return monthly/quaterly.Visit us to gain complete knowledge on GST Software portal. – Reply By Ganeshan Kalyani – The Reply = What is the cost of the software? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = As already mentioned, this is a discussion forum, not a p

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Goods and Services Tax – Started By: – King Dranzer – Dated:- 18-9-2017 Last Replied Date:- 25-9-2017 – I want to Export Computer Cases to USA. If I export locally manufactured Computer cases bought from a supplier which includes 18% GST can I file a GST return on it. What will be the procedure. – Reply By Nandan Khambete – The Reply = Dear Mr.Dranzer, As per the information given by you, it appears that your going to purchase the Computer from local supplier in India who will charges you applicable GST and you will export the same to USA. First of all, you will have to get registered under GST if the turnover crosses 20lacs a year. Once you are registered under GST, GST paid on purchases can be claimed as Input Tax Credit in GSTR 2. W.r.t

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 18-9-2017 Last Replied Date:- 19-9-2017 – SIR, ONE OF MY CLIENT PURCHASED CELL PHONES FROM UN REGD.PERSON AND GIFTED ON ACCOUNT OF SALE PROMOTION SCHEME. GST UNDER RCM PAID . WHETHER HE IS ELIGIBLE TO CLAIM ITC PAID UNDER RCM – Reply By Himansu Sekhar – The Reply = No, the gift is a supply without consideration. When the supply is not leviable to gst, the credit cannot be availed. Similar is the situation in supply of samples in m

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 18-9-2017 Last Replied Date:- 25-9-2017 – SIR, I AM PROVIDING SANITATION SERVICES TO STATE HOSPITALS RUN BY PUNJAB HEALTH SYSTEM CORPN. PL.ADVISE ME WHETHER IT IS TAXABLE SERVICE OR NOT – Reply By KASTURI SETHI – The Reply = Taxable under SAC 999459 18% – Reply By Himansu Sekhar – The Reply = Yes it is taxable – Reply By MARIAPPAN GOVINDARAJAN – The Reply = What Shri Sethi indicated is correct. – Reply By Ramaswamy S – The Reply =

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 18-9-2017 Last Replied Date:- 25-9-2017 – SIRJI,WE ARE SUPPLYING GOVT ORDER ALL OVER INDIA BASIS. ON ORDER OF RITES (FUNDED BY CENTRAL GOVT, IN INVOICE MAIN SUPPLIERS ADDRESS -RITES-DELHI ) AND ON CONSIGNEE ADDRESS BASIS TO ALL OVER INDIA ,NOW WHAT HAPPENED , WE SUPPLIED MEDICINE APPX 2 LACS TAB EACH TO AP AND KARNATAKA ( AS THEY ARE NOT TAKING THE THE MATERIALS FROM TRANSPORTER MAY BE COMMUNICATION GAP OF RITES ) AND NOW FOR THAT

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 18-9-2017 Last Replied Date:- 28-12-2017 – After the implementation of GST from 1st July, 2017, waybill under erstwhile acts were discarded. However, it was believed that with the abolition of way bill, the long queues which were often witnessed at state borders will not be seen anymore. But, during the transition phase, the states have allowed to use their own way bill for the temporary period i.e. till e-way bill under GST would be effective. Even after two and half months of the appointed date the much awaited E-way bill is still not made operational by the government. The government has issued notification no. 27/2017 of central tax on 30th August, 2017 which hereby amends the CGST Rules, 2017 and also explains the procedure in respect to E-way bill under Rule 138 of the CGST Rules, 2017. However, the specific date from which E-way bill will come into play has not yet been notified by the government. The procedure is in it

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orted by a non – motorized conveyance; where the goods are being transported from the port, airport, air cargo complex and land custom 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. Procedure for generating E – way Bill on the GST common portal in different circumstances is as follows:- Case 1 – Goods transported by own conveyance / hired / railways / air / vessel – E-way bill is generated in Form GST EWB -01 electronically on the common portal by registered person as consignor or recipient of supply as consignee by filing the requisite details in Part A and furnishing information of vehicle number in Part B of the aforesaid form. Case 2 – Goods handed over to a transporter for transportation by road – E-way bill shall be generated by transporter on the common portal

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ement of goods. Case 5 – Where E-way bill is not generated by the consignor or the consignee – In case value of goods is more than 50,000 rupees and consignor or consignee has not generated e-way bill, in such case transporter shall generate Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be. If required consolidated e-way bill may also be generated. The information furnished in Part A of Form GST EWB-01 shall be made available to registered supplier on the common portal and the same may be utilized in furnishing Form GSTR-1. Case 6 – Where goods are transported for a distance of less than 10kms within State or Union territory from a place of business of the consignor to the place of business of the transporter for further transportation- In such case the supplier or the transporter may not furnish details of conveyance in Part B of Form GST EWB-01. Case 7 – Movement caused by unregistered supplier- In case movement of goods is caused by u

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n-in-charge of a conveyance – Invoice / Bill of Supply / Delivery challan Copy of E-way bill or E-way bill number – Either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance. Cancellation of E-way Bill – E-Way Bill may be cancelled within 24 hours of its generation in case same has been generated but either goods have not been transported or are not transported as per the details furnished in the e-way bill. However, if such bill has been verified in transit, then such bills cannot be cancelled. Detention / Interception of Vehicle – In the case of detention/ interception of vehicle for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. Important Note: – E-way Bill generated for any State shall be valid in every State or Union Territory. The facility of generation and cancellation of e-way bill may also be made available through SMS. Most probably the E-way bill will come into

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 18-9-2017 Last Replied Date:- 21-9-2017 – Dear experts Refer GST Trans 1 Return. In 5 c table, what is coloumn 7 ITC reversal retable to 3 and 5 . Kindly suggest what amount to be entered in this coloumn. Expert opinion is expected urgently to file correct return. – Reply By Nandan Khambete – The Reply = It is differential liability of Dealer assuming C / F Forms will not be received,Eg. Vat applicable for your goods is 6% and you h

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GST – Order No. 02/2017 – Dated:- 18-9-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Order No. 02/2017-GST New Delhi, the 18th September, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of th

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GST – States – Trade Notice No. 07/2017-18 – Dated:- 18-9-2017 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 07/2017-18 Dated 18.09.2017 Sub.: Extension of last date for filing GST Returns- Reg. In continuation to Trade Notice 06/2017-18 dated 05.09.2017 issued under even no. 9944-64, it is brought to the notice of all the members of Trade/Industry/Trade Associations/C

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GST – States – Order No. 2-Rc.085/2016/Taxation/A1 – Dated:- 18-9-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, MONDAY, September 18, 2017 Purattasi 30, Hevelambi, Thiruvalluvar Andu-2048 Order No. 2] Rc.085/2016/Taxation/A1 ORDER In exercise of the powers conferred by rule 120A of the Tamil Nadu Goods and Services Tax Rules, 2017 read with sectio

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2018 (4) TMI 344 – KERALA HIGH COURT – [2018] 1 GSTL 59 (Ker), 2018 (15) G. S. T. L. 689 (Ker.) – Detention of goods – consignment of goods that was being transported was not accompanied by the necessary declaration in Form KER I, which was mandated for supplies effected in the State – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – petition disposed off. – W.P.(C). No. 29675 of

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e learned counsel for the petitioner would submit that he had entrusted the goods to a transporter and the transporter was obliged to file a declaration in Form KER II, and inasmuch the respondents had not enabled the generation of a KER II declaration in the website, it was impossible for the transporter to download the KER II declaration electronically and it was under those circumstances that the detention was necessitated. It is his case that the petitioner cannot be prejudiced on account of a lapse on the part of the respondents in maintaining the necessary infrastructure for enabling assessees/transporters to download the necessary forms electronically. 2. I have heard the learned counsel appearing for the petitioner and also the lear

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the petitioner. While adjudicating the matter, the 1st respondent shall also take note of the contention of the learned counsel for the petitioner that it was on account of the non-availability of Form KER II in the website that the transporter was disabled from producing the same at the time of transportation of the goods. He shall also consider the submission of the learned counsel for the petitioner that at the time of detention, the KER II declaration in manual Form was submitted at the check post, and further, that he had also submitted the online declaration in Form KER I in the KVATIS Website. The challenge in the writ petition against the vires of the statutory rules is left open for consideration in an appropriate case. – Case la

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