Goods and Services Tax

GST – States – 02/2017-GST – Dated:- 18-9-2017 – Government of Jharkhand Taxes Department L.No.- Va.Kar/GST/16/2017-3519 Ranchi, Dated: 18/09/2017 Order No. 02/2017-GST Subiect: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Jharkhand Goods and Services Tax Rules, 2017 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017, the Co

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GST – States – G. O. (P) No. 114/2017/Taxes – Dated:- 18-9-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 114/2017/Taxes Dated, Thiruvananthapuram, 18th September, 2017 S. R. O. No. 566/2017.-In exercise of the powers conferred by clause (c) of subsection (3) of section 1 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with clause (d) of sub-section (1) of section 51 thereof, the Government of Kerala, on the recommendations of the Council, appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said

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2017 (10) TMI 601 – DELHI HIGH COURT – TMI – Imposition of 12% GST on sanitary napkins – Service of notice – Mr. Vikram Jetly, the learned CGSC accepts notice for Respondent No.1 – Notice be issued to Respondent No.2 by all modes returnable on 9th October 2017 – W. P. ( C) 8281/2017 Dated:- 18-9-2017 – S. Muralidhar And Prathiba M. Singh, JJ. For the Petitioner : Mr.Amit Khemka, Advocate with Mr.Rishi Sehgal, Advocate For the Respondents : Mr.Vikram Jetly, CGSC for R-1/UOI ORDER C.M.No.34059/2

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GST – States – 10/WBGST/PRO/17-18 – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No.: 10/WBGST/PRO/17-18 Dated: 18/09/2017 Subject: Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the West Bengal Goods and Services Tax Rules, 2017 read with section 168 of the West Ben

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GST – States – 1665-F.T. – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1665-F.T. Dated, Howrah, the 18th day of September, 2017 In exercise of the powers conferred by sub-section (3) of section 1 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a boa

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GST – States – 1656-F.T. – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1656-F.T. Dated, Howrah, the 18th day of September, 2017 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. 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) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, (hereinafter referred to as the rules), (i) in rule 3 – (a) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied

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rackets and figures shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:- in accordance with the provision of sub-section (4) of section 101 of the Act. (iv) 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 rules or such further period as may be extended by the Commissioner in this behalf. ; (v) in rule 127, after clause (iii), the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; (vi) in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a princ

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o. 7A, in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (c) after the words Designation/Status , the following shall be inserted, namely:- Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file FORM GST TRAN-3 besides availing credit in table 7A under the heading inputs. ; (viii) in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be deemed to have been substituted with from the 1st day of July, 2017; (ix) in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be deemed to have been inserted with effect from the 30th day of August, 2017, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignm

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To specify the dates of furnishing GSTR-3B for the months of August, 2017 to December, 2017 – GST – States – 11-C.T./GST – Dated:- 18-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 11-C.T./GST Dated: 18/09/2017 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for

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GST – States – FIN/REV-3/GST/1/08 (Pt.1)/463 – Dated:- 18-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) CIRCULAR Dated, Kohima, the 18th September, 2017 No.FIN/REV-3/GST/1/08(Pt.I)::: The undersigned is directed to forward herewith Notification Nos. FIN/REV-3/GST/l/08 (Pt-1)/452,453 dated 13th September 2017 and Notification Nos. FIN/REV-3/GST/1/08 (Pt-1)/456,457,459,460,461 dated 14th September, 2017, and Notification Nos. FIN/REV-3/GST/1/08 (Pt-1)/458 dated 18th Septembe

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GST – States – 05/2017-GST – Dated:- 18-9-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NO.CT/LEG/NGST-ORD/8/17 NAGALAND: DIMAPUR Dated, Dimapur the 18th September, 2017 Order No. 05/2017-GST 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 Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the Naga

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Amendment in the Notification No. F.NO.FlN/REV-3/GST/1/08 (Pt-l) D dated 30-06-2017,- regarding Tractors Parts – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/458 – Dated:- 18-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/458 NOTIFICATION Dated 18th Sept. 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FlN/REV-3/GST/1/08 (Pt-l) 'D' dated 30-06-2017, namely:- 2. In the said notification, in Schedule I

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2017 (9) TMI 1357 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 261 (Del.) – Alternative system of filing the applications – the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from ‘unregistered persons’, manually with the facility to deposit the prescribed fees through the GST Portal – Held that: – it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor t

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er 2017 addressed to the GSTN have been answered as under: S. No. Issues Feedback/Input 1 By what date, the facility of filing Advance Ruling application is likely to be made available on GST Portal? Tentatively by 15th January, 2018. 2 In case it is decided to accept the forms manually, is there any mechanism available on the GSTN portal whereby applicants including an unregistered applicant can make payment of prescribe fees of R.5000/- For the intervening period a functionality is being developed to dispose of the advance ruling application manually with a facility to deposit prescribe fee under the law through GST portal for all applicants including unregistered persons. This facility will be available w.e.f. 20th October 2017 on the GS

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GST – States – F.No.17(131)ACCT/GST/2017/2484 – Dated:- 18-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated September 18, 2017 In exercise of the powers conferred by rule 120A of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby extend the period for submitting the dec

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GST – States – 02/2017-GST – Dated:- 18-9-2017 – Normal 0 false false false EN-US X-NONE

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/> ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 18th September, 2017 Order No. 02/2017-GST No. GSL/S.120A/B…3. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017. (P.D. Vaghela) Commissioner of

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Goods and Services Tax – 02/2017-GST-Order – 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, the18th 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

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Filing of Special Leave Petition against Orders of Hon ble High Courts staying Collection of Tax under GST- reg. – Central Excise – F. No. 275/11/2017-CX.8A – Dated:- 18-9-2017 – F. No. 275/11/2017-CX.8A Ministry of Finance Department of Revenue Central Board of Excise & Customs (Legal Cell) 'C' Wing, 5th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 18.09.2017 INSTRUCTION To, 1. All Principal Chief Commissioners/ Chief Commissioners of Customs, GST & CX; 2. All Director Generals of Customs, GST & CX; 3. Sub: – Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GS

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of law of general or public importance is involved or there is manifest injustice resulting from the impugned order or judgment. No right of appeal is conferred upon any party but only a discretion is vested in the Supreme Court to interfere by granting leave to an applicant to enter in its appellate jurisdiction not open otherwise and as of right. The Board vide Instruction F. No. 276/72/2016-CX.8A dated 18.07.2016 (Copy available on CBEC website) had discussed as to the conditions under which SLP can be filed before the Apex Court. 3. Principally, all orders/judgments, whether interim or final, are appealable. Where the levy of GST has been questioned or stayed, irrespective of the fact that matter is still pending before the High Court

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Goods and Services Tax – GST – Generation of E-way bill / Challan shall be mandatory (irrespective of value) in case of interstate movement of goods for Job work or by exempted persons in case of handicraft goods. – TMI Updates – Highlights

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Goods and Services Tax – Anti-Profiteering Authority – Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended. – TMI Updates – Highlights

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Goods and Services Tax – Revision of FORM GST TRAN-1 – option to revise the TRAN-1 once within such period as may be extended by the Commissioner in this behalf. – TMI Updates – Highlights

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Rule 120A – Rules – Transitional Provisions – Central Goods and Services Tax Rules, 2017 – Rule 120A – Revision of declaration in FORM GST TRAN-1 1[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 rules or

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Goods and Services Tax – Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 – See Rule 3(3A) – TMI Updates – Highlights

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Goods and Services Tax – Started By: – kamalakara ks – Dated:- 17-9-2017 Last Replied Date:- 25-9-2017 – Industrial building given on lease basis . Lease amount is ₹ 600 lacks interest free deposit which is refundable after the expiry period of 6 years . No monthly rent . How valuation of rental income for the purposes of GST payment . How GST invoice to be issued. How tenant take GST credit as he is not paying monthly rent . – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 7 (1) (a) of CGST Act, 2017 the expression supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a pe

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Goods and Services Tax – TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 – Persons liable to deduct TDS specified. – TMI Updates – Highlights

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Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 17-9-2017 Last Replied Date:- 25-9-2017 – Dear Sir/Madam, As per sec 31 of CGST act,a registered person is required to issue payment voucher in case supplies are procured from unregistered vendor.My question in large scale corporates there is abundance of such expenses which are small in amount like tea exp,stationer exp.Will I have to issue payment voucher in each such case?Futher in case of self invoicing under RCM option has been given to prepare monthly consolidated bill;is there any similar relaxation in case of payment voucher.Also what if document series of the payment voucher is not filed in table 13 of GSTR-1.Can I file the same later on or is there any way out? Loo

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ds and Services Tax Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. – Reply By CAPurnima Bothra – The Reply = Firstly thank you sir for your prompt reply. If expenses per day exceeds 5000 then i have prepare payment voucher.Does this mean I have to prepare payment voucher even for smallest expense also like tea expense of ₹ 100,printing stationery ₹ 50 and so on (if purchased from unregistered vendor and sum of expense per day exceeds ₹ 5000).In the above scenario when there is abundance of s

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Goods and Services Tax – Started By: – moiz lokhandwala – Dated:- 16-9-2017 Last Replied Date:- 19-9-2017 – I'm getting same upload error message. I cannot upload json file for GSTR1 for Jul.2017

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 16-9-2017 Last Replied Date:- 19-9-2017 – Dear Sir, I have filed GSTR-1 for July 2017. By error I have entered GSTIN no of buyer A instead GSTIN of buyer B. How this error can be rectified . My GSTR -2 and GSTR-3 for above period is still pending – Reply By RAMESH PRAJAPATI – The Reply = While filing GSTR-1 [Table 9 (A)] of the next month i.e. August – you can amend the tax invoice details furnished in the GSTR-1 return of July. – R

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