Goods and Services Tax

Goods and Services Tax – Started By: – suresh kumar – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – Dear Sir/madam,I am the Transporter, Im transporting consignment inter-state my transporting fee according to the number of consignment. How Much Service tax should be paid from the value of consignment. – Reply By Himansu Sekhar – The Reply = Please refer to issue Id 112693 , the issue has been elaborated – Reply By KASTURI SETHI – The Reply = Also read Notification No.22/17-Central Tax (Rat

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Goods and Services Tax – Started By: – NITIN DESAI – Dated:- 28-8-2017 Last Replied Date:- 29-8-2017 – SIR, WE ARE MANUFACTURER AND EXPORTER. WE EXPORT OUR GOODS UNDER PAYMENT OF IGST. MY QUERY IS WHILE PREPARING INVOICE AND SHIPPING BILL ON WHICH VALUE IGST SHALL BE CALCULATED, IT IS ON FOB VALUE OR CFR/CFI VALUE. FOR SUCH IGST WE HAVE TO CLAIM REFUND ON EXPORT UNDER GSTR-1. IN OTHER WORD HOW CUSTOM DEPARTMENT VERIFY OUR TAXABLE VALUE ON WHICH WE HAVE DEBITED IGST I.E. ON FOB OR CFR OR CFI. THANKS. N R DESAI – Reply By KASTURI SETHI – The Reply = Whatever amount of IGST you pay on export of goods you will get refund or rebate. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 20 of IGST Act, 2017 provisions of CGS

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Goods and Services Tax – Started By: – Mina Agarwal – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – Is filing trans 1 necessary before filing GSTR 3B as entities have not received C form and Fforms yet. – Reply By Rajagopalan Ranganathan – The Reply = Sir, If you want to pay duty through electronic credit ledger then you have to file TRNS 1 prior to filing GSTR 3B. If you prepared to pay the entire tax by cash then Filing TRNS 1 prior to filing GSTR 3B is not required. – Discussion-Forum –

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 28-8-2017 Last Replied Date:- 29-8-2017 – Matrix of Input Tax Credit on opening stock in Transitional Provision Introduction: This article presents a matrix about how to claim input tax credit on opening stock as per transitional provisions u/s 140 of CGST Act, 2017 in respect of various type of situations. Matrix of Input Tax Credit on opening stock in Transitional Provision as per section 140 of CGST Act, 2017: In case of a Excise and VAT Registered Manufacturer S. No. Type of Purchase Section Stock CGST Credit Amount Section Stock SGST Credit Amount i) Excise plus Vat Invoice 140(1) FG, SMG, RM Cenvat C/f as per Return of Excise 140(1) FG, SMG, RM Vat C/f as per Vat returns ii) Excise plus CST Invoice 140(1) FG, SMG, RM Cenvat C/f as per Return of Excise 140(1) FG, SMG, RM Vat C/f as per Vat returns iii) Excise plus Sales tax exempt Invoice 140(1) FG, SMG, RM Cenvat C/f as per Return of Excise 140(1) FG, SMG, RM Vat

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as CGST 140(1) FG, SMG, RM Vat C/f as per Vat Returns ii) Excise plus CST Invoice 140(3) FG, SMG, RM 100% of Excise in Bill as CGST 140(1) FG, SMG, RM Vat C/f as per Vat Returns iii) Excise plus Sales tax exempt Invoice 140(3) FG, SMG, RM 100% of Excise in Bill as CGST 140(1) FG, SMG, RM Vat C/f as per Vat Returns iv) Import Invoice 140(3) FG, SMG, RM 100% of Excise & SAD in BOE as CGST 140(1) FG, SMG, RM Vat C/f as per Vat returns v) Non Excise plus Vat Invoice 140(3) FG, SMG, RM NIL 140(1) FG, SMG, RM Vat C/f as per Vat Returns vi) Non Excise plus CST Invoice 140(3) FG, SMG, RM NIL 140(1) FG, SMG, RM Vat C/f as per Vat Returns vii) Kaccha Bill or No Invoice 140(3) FG, SMG, RM NIL 140(1) FG, SMG, RM Vat C/f as per Vat Returns viii) Credit of Excise and VAT on Capital Goods NA NIL 140(2) Balance unclaimed can be C/f In case of a Importer Trader, FSD or SSD registered in Excise and Vat S. No. Type of Purchase Section Stock CGST Credit Amount Section Stock SGST Credit Amount i) Impor

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FG 100% of Excise & SAD in BOE as CGST 140(1) FG Vat C/f as per Vat returns ii) Excise plus Vat Invoice 140(3) FG 100% of Excise in Bill as CGST 140(1) FG Vat C/f as per Vat Returns iii) Excise plus CST Invoice 140(3) FG 100% of Excise in Bill as CGST 140(1) FG Vat C/f as per Vat Returns iv) Excise plus Sales tax exempt Invoice 140(3) FG 100% of Excise in Bill as CGST 140(1) FG Vat C/f as per Vat Returns v) Non Excise plus Vat Invoice 140(3) FG Deemed Credit CGST 140(1) FG Vat C/f as per Vat Returns vi) Non Excise plus CST Invoice 140(3) FG Deemed Credit CGST 140(1) FG Vat C/f as per Vat Returns vii) Kaccha Bill or No Invoice 140(3) FG Deemed Credit CGST 140(1) FG Vat C/f as per Vat Returns viii) Credit of Excise and VAT on Capital Goods NA NIL 140(2) Balance unclaimed can be C/f In case of a Trader unregistered in Excise but registered in Vat S. No. Type of Purchase Section Stock CGST Credit Amount Section Stock SGST Credit Amount i) Import Invoice 140(3) FG 100% of Excise &

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cise plus Vat Invoice 140(3) FG 100% of Excise in Bill as CGST 140(3) FG 100% of VAT in Bill as SGST iii) Excise plus CST Invoice 140(3) FG 100% of Excise in Bill as CGST 140(3) FG Deemed Credit as SGST iv) Excise plus Sales tax exempt Invoice 140(3) FG 100% of Excise in Bill as CGST 140(3) FG Deemed SGST Credit as v) Non Excise plus Vat Invoice 140(3) FG Deemed Credit CGST 140(3) FG 100% of VAT in Bill as SGST vi) Non Excise plus CST Invoice 140(3) FG Deemed Credit CGST 140(3) FG Deemed SGST Credit as vii) Kaccha Bill or No Invoice 140(3) FG Deemed Credit CGST 140(3) FG Deemed SGST Credit as viii) Credit of Excise and VAT on Capital Goods NA NIL NA NIL In case of a Unregistered Manufacturer Unregistered both under Excise & VAT S. No. Type of Purchase Section Stock CGST Credit Amount Section Stock SGST Credit Amount i) Import Invoice 140(3) RM,SMG,FG 100% of Excise & SAD in BOE as CGST 140(3) RM,SMG,FG Deemed Credit as SGST ii) Excise plus Vat Invoice 140(3) RM,SMG,FG 100% of E

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Goods and Services Tax – Started By: – CHHAVI KHAITAN – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – In TRAN 1, under column 7(a), what amount should be entered in 'value' and 'eligible duty paid' field if we dont have excise duty paid invoice? – Reply By Rajagopalan Ranganathan – The Reply = Sir, Where duty paid invoices are not available you can fill up the column 7B. but this facility is available only for persons other than manufacturer or service provider. In this colu

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GST application on builders – Goods and Services Tax – Started By: – katkoori baburao – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – Sir,What is the GST application on builders – Reply By KASTURI

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – Dear Experts,how to deal in Trading when purchase form Composite scheme dealer ? Shall we collect tax on sale of particular products which were bought from Composite scheme dealer ? – Reply By Himansu Sekhar – The Reply = Yes, you have no scope to take ITC. Every supply under sec 7 with a consideration subject to sch. I and Ii should be chargeable to gst. – Reply By KASTURI SETHI – The Rep

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GST – States – 09/2017 – Dated:- 28-8-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Dimapur, the 28th August, 2017 NOTIFICATION- 09/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner, on the recommendation of the GST Council her

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GST – States – 38/1/2017-Fin(R&C)(12) – Dated:- 28-8-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(12) Dated 28/08/2017 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 (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 18th day of August, 2017. 2. In the Goa Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of I

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

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hrough international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- [FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permane

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Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded 10 The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has co

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the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.] (x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b),- (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxe

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GST – States – 04/2017-GST – Dated:- 28-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 CIRCULAR No. 04/2017-GST Dated Dispur, the 28th August, 2017. Subject: – Issue related to classification and GST rate on lottery tickets – regarding No. CT/GST-10/2017/197.- Supply of lottery has been treated as supply of goods under the Assam Goods and Services Tax Act, 2017. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to SGST/CGST/IGST. However, entries in the respective notifications mention classification for lottery as – . In this connection, references have been received by t

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GST – 26/2017 – Dated:- 28-8-2017 – Superseded vide Notification No. 43/2017 Dated 13-10-2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 26/2017 – Central Tax New Delhi, 28th August, 2017 G.S.R. 1071 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Com

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GST – 25/2017 – Dated:- 28-8-2017 – Superseded vide Notification No. 42/2017 Dated 13-10-2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 25/2017 – Central Tax New Delhi, 28th August, 2017 G.S.R. 1070 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 27-8-2017 Last Replied Date:- 27-8-2017 – Dear expertsWe had paid our service tax RCM liability for the month of June 17 on 05.07.2017 through on line Challans.kindly suggest in which cell of Trans1 the details of such challans are to be filled to avail ITC.It is urgent please. – Reply By Rajagopalan Ranganathan – The Reply = Sir You are permitted to file ST-3 return for the period April 2017 to June 2017 on or before 15.8.2017. The

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Goods and Services Tax – Started By: – CA Deep Upadhyay – Dated:- 27-8-2017 Last Replied Date:- 27-8-2017 – One of my clients is involved in stone mining, crushing and selling of crushed stones viz. Grit, Kapchi, Stone Dust etc. He mainly use following capital assets viz. Dumper Trucks, Earth Moving Motor Equipment (viz. JCB 3DX, L&T PC 200 etc.), Crusher Plants for operations. My major queries are: 1. Whether I am allowed to take ITC of GST paid on purchase of Dumper Trucks / Earth Moving Equipment or not? 2. Whether I am allowed to take ITC of GST paid on Tyre & Tubes of Dumper Trucks / Earth Moving Equipment or not? 3. Whether I am allowed to take ITC of GST paid on lubrication oil for Crusher Plant or Not? Relevant legal provis

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icated by you is eligible to avail as credit under CGST Act, 2017 by your client. Section 17 (5) of CGST Act 2017 is not applicable to your client. – Reply By Himansu Sekhar – The Reply = I am quoting the answer through thefaq released by the department Question 21: Will GST charged on purchase of all earth moving machinery including JCB, tippers, dumpers by a mining company be allowed as input credit? Answer: The provision of Sec. 17(5) (a) of the CGST Act, 2017 restricts credit on motor vehicle for specified purposes listed therein. Further, in terms of the provision of Section 2(76) of the CGST Act, 2017 the expression motor vehicle shall have the same meaning as assigned to it in Clause (28) of Section 2 of the Motor Vehicle Act, 1988,

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Goods and Services Tax – 06/06/2017 – Dated:- 27-8-2017 – Circular No. 06/06/2017-CGST F. No. 354/149/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** New Delhi, the 27th August, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Madam/Sir, Subject: – Issue related to classification and GST rate on lottery tickets – regarding Supply of lottery has been treated as supply of goods under the Central Goods and Services Tax (CGST) Act, 2017. 2. Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating

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Goods and Services Tax – Started By: – Subodh Modak – Dated:- 26-8-2017 Last Replied Date:- 27-8-2017 – Under maharashtra value added tax developers and builders were not allowed any Set off. The incomplete work is carried forward as work in progress. Do they will be entitled for credit of vat amount paid in last 12 months? And the Central exise amount paid separately or otherwise ? Please clarify – Reply By KASTURI SETHI – The Reply = In case VAT returns have no closing balance of input credit on account of VAT, they cannot carry forward via TRANS-1. However, the issue is worth raising to the Board. If you fight legally you may get deemed credit. You must apply for such benefit to the Chairman GST Council or Finance Minister direct. – Rep

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Added Tax Rules, 2005 . You have stated that under Maharashtra value added tax developers and builders were not allowed any Set off. Therefore in view of the above provision you will not be entitled for credit of vat amount paid in last 12 months. Under CGST Act, 2017 Section 140 (1) (iii) states that the registered person shall not be allowed to take credit where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. There is a difference between the CGST Act and Maharashtra SGST Act, 2017. As far as CENVAT credit is concerned you are not entitled to the credit provided the same is notified as not eligible. Otherwise it is allowable. – Reply By KASTURI SETHI

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Amendment of core fields of registration – Goods and Services Tax – Started By: – Subodh Modak – Dated:- 26-8-2017 Last Replied Date:- 25-9-2017 – There is providing to amend non core fields of regist

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Goods and Services Tax – Started By: – SHUBHAM SHARMA – Dated:- 26-8-2017 Last Replied Date:- 26-8-2017 – SirAs the provisions for TDS and TCS has not been enabled by the GSTIN, so, how can they purchase goods / consumes services from persons who had been already migrated from VAT/ Service Tax to GST regime.So how should they proceed ? – Reply By SHUBHAM SHARMA – The Reply = In the above post they meant by persons who were liable to deduct TDS under VAT Law. – Reply By Rajagopalan Ranganathan – The Reply = Sir, TDS is governed by Section 51 and TCS is governed by Section 52 pf CGST Act, 2017. Both the sections are yet to be brought into force. Therefore GSTN has not enabled these provisions. As per Notification No. 1/2017-Central Tax dated

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eived by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act. – Reply By SHUBHAM SHARMA – The Reply = SirLet take the case of a State Government hospital who previously under the VAT regime purchases goods / consumes services from registered dealers under VAT for self consumption and deduct TDS thereon.But under GST as the provisons for TDS has not been enabled yet, how should they proceed now? – Reply By Himansu Sekhar – The Reply = Section 51 has not been enacted m

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referred to as the deductee ) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Explanation.-For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice. If the hospital mentioned by you fall under any of the four categories mentioned above then they have to deduct tax at s

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Goods and Services Tax – Started By: – FIDHA COMMUNICATIONS – Dated:- 26-8-2017 Last Replied Date:- 26-8-2017 – Dear Sir,I have transport business in kerala(Transport goods by road) with GST registration, and i issue LR to my service receivers. I need to know about GST tax rate of freight.,& i have any permission to collect tax from service receivers as per the GST rule? and in LR, GST tax is mandatory?I'm waiting for your valuable reply.Thanks&RegardsSHAMNAS V ALIYAR – Reply By Gan

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Goods and Services Tax – Started By: – Murari Agrawal – Dated:- 26-8-2017 Last Replied Date:- 21-8-2018 – We have deposited GST thru SBI on 24.08.16. Even after 24 hrs, the payment status in Challan history shows awaiting Bank Confirmation . As a result, we have not been able to file the GSTR 3B. We called GST helpline and were advised to get the Payment Certificate from the Bank and mail to GST. Our bank has issued the certificate showing successful remittance. The certificate has been mailed to helpdesk@gst.gov.in; & eservices@wbcomtax.gov.in. Now what is the remedy, pl suggest. Thanks. – Reply By Himansu Sekhar – The Reply = Please contact helpline again, they really help the people – Reply By KASTURI SETHI – The Reply = GST deposit

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 26-8-2017 Last Replied Date:- 21-10-2017 – As you are aware that Governmentof India has released a Notification No. 20/2017-Central Tax (Rate) on 22nd April 2017 making certain amendments in the previous notification No. 11/2017- Central Tax (Rate), dated the 28thJune, 2017. In the said notification, rates have been reduced from 9% to 6% on certain specific kind of services which also includes certain kind of construction contracts specifically the services relating to construction of public utility, govt. projects, etc.Following are the construction services where the rate of tax has been reduced from 9% to 6% CGST: Composite supply of works contract supplied to the Government Composite supply of works contract supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- a) a

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te participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. Composite supply of works contract excluding completion, fitting out, repair, maintenance, renovation or alteration Composite supply of works contract supplied by way of construction, erection, commissioning, or installation of original works pertaining to- 1. Railways, excluding monorail and metro; 2. A single residential unit otherwise than as a part of a residential complex; 3. Low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under

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overnment was not compensating the builders for additional tax burden due to their limited budgets whereas the builders were reanalyzing the tax impact and making representations for compensation on account of increase in GST. Moreover, the act of reducing rate is a positive step towards development of the infrastructure of the country. The corresponding notification has been released in IGST and UTGST. Thus effective rate of GST on such services has been reduced from 18% to 12%. States are yet to release corresponding notification in their respective SGST. Anuj Bansal V.P.Gupta & Co. (www.vpgco.com) – Reply By SHIVKUMAR SHARMA – The Reply = Please read the Date 22nd August 2017 Instead of 22nd April 2017 of Notification No.20/2017-Central Tax(Rate) – Reply By Anuj Bansal – The Reply = Apology for writing 22nd Aug, 2017 as 22nd April, 2017. Its a clerical mistake. Thanks Mr. Shiv Kumar for correcting. – Reply By KASTURI SETHI – The Reply = Nice article Sir. It is a mirror. – Reply

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 26-8-2017 – GST Return to be filed Central Board of Excise and Customs (CBEC) vide Notification No. 18/2017, 19/2017, 20/2017 & 21/2017- Central Tax dated 08.08.2017 has relaxed / extended the due dates and time frame for filing GST returns for the initial two months of GST regime i.e., July, 2017 & August 2017. As a result, the GST payable will be required to be paid on the basis of Form GSTR-3B to be filed by the 20th of the succeeding month. Form GSTR-3B for July, 2017 will be filed by 20.08.2017 and for August, 2017 by 20.09.2017. However, the invoice wise details to be furnished as per GST rules in GSTR-1, GSTR-2 and GSTR-3 shall be filed later as per following schedule: Return Form Period /Due Date for July 2017 return Period / Due Date for August 2017 return GSTR-3B 20.08.2017 (extended to 25/28 August, 2017) 20.09.2017 GSTR-1 01.09.2017 to 05.09.2017 16.09.2017 to 20.09.2017 GSTR-2 06.09.2017 to 10.09.20

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ils of outward supplies in FORM GSTR-1 (1) (2) (3) 1 July, 2017 1st to 5th September, 2017 2 August, 2017 16th to 20th September, 2017. Time limit for filing GSTR-2 [Notification No. 19/2017-CT dated 08.08.2017] Sl. No. Month Time period for filing of details of inward supplies in FORM GSTR-2 (1) (2) (3) 1. July, 2017 6thto 10th September, 2017 2. August, 2017 21stto 25thSeptember, 2017. Time limit for filing GSTR-3 [Notification No. 20/2017-CT dated 08.08.2017] Serial Number Month Time period for filing of details in FORM GSTR-3 (1) (2) (3) 1. July, 2017 11th to 15th September, 2017 2. August, 2017 26th to 30th September, 2017. GSTR-3B Return What is GSTR-3B ? GSTR-3B is a simple return form introduced by the CBEC for the month of July and August. One must file a separate GSTR-3B for each GSTIN number. No need to provide invoice level information in this form. Only total values for each field have to be provided, this value must be for the month for which you are filing. The last date

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h July. Click search and select GSTR-3B Declare your liabilities and ITC claims in Section 3.1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional ITC cannot be claimed in GSTR 3B. It can be claimed only through Form TRANS-1 and Form TRANS-2. Enter details of interest, if payable, in section 5.1. Late fee will be computed by the system Click on Save GSTR-3B After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button. On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger. After this the Payment of Tax tile will be enabled, please click it and declare your payment details to pay the taxes and offset the liability. Click CHECK BALANCE button to view the balance available for

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Goods and Services Tax – Started By: – SHUBHAM SHARMA – Dated:- 26-8-2017 Last Replied Date:- 23-9-2017 – I had filled wrongly filled central tax figure of ₹ 2,62,020.00 as 26,20,200.00 under outwards supplies in GSTR 3B and also submitted the data. I had paid tax due as per the correct figure of ₹ 2,62,020.00 but still I had entered wrong figure and submitted data I cannot clear my dues. Now my GSTR 3B is shown as submitted but not filed. So, I just wanted to know how should I proceed further – Reply By KASTURI SETHI – The Reply = First of all you will not suffer loss. Secondly when all the sale and purchase invoices are uploaded and next final return for July, 17 is to be filed, the System will auto rectify. You may contact h

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GST – States – EXN-F(10)-22/2017 – Dated:- 26-8-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla-2, the 26th August, 2017 No. EXN-F(10)-22/2017.-In exercise of the powers conferred by sub-rule(5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Commissioner on the recommendations of the Council, specifies that the return for the month as specified in column(2) of the T

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Goods and Services Tax – Started By: – Manik Wadhwa – Dated:- 25-8-2017 Last Replied Date:- 26-8-2017 – We are exporting goods ,by purchasing from Manufacturer ,to Nepal,which are exempted from GSTWhat will be treatment of freight paid to transporter,who is carrying the goods to Nepal?Thanks – Reply By KASTURI SETHI – The Reply = Export to Nepal is at par with other countries. In case of exempted goods pay GST on freight up to port and get refund. – Reply By Manik Wadhwa – The Reply = Suppose w

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