Goods and Services Tax

Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 16-9-2017 Last Replied Date:- 16-9-2017 – Dear Experts,I am a pharmaceutical co and selling medicine and food suppliments. I charged in my invoice the value of medicine and freight. medicine is of 12% gst rate. the bifurcation of bill in which i colleced the gst tax areMedicine value : 12000 @ 12%freight charged : 1000 @ 18%.My query is that i am not a service provider and whether the freight charged on bill is correct.or i have to charged freight on bill just as medicine i.e. 12% just as taken as value of supply concept. please clarify me. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 15 (1) (c) the value of supply shall include incidental expense

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Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 16-9-2017 Last Replied Date:- 16-9-2017 – Dear Experts,I have made payments through reverse charge and paid the entire amount through cash ledger in the month of july 2017. I am providing exempt service i.e. transportation of passenger as well as taxable service. Is reverse charge paid by me can be setoff against my output tax liability. I am a transport company with a authorised service center of TATA. both are running in only one

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Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 16-9-2017 Last Replied Date:- 25-9-2017 – I have booked 2 flight tickets for business meeting of a client of departure and return. Can i take credit of taxes paid on ticket and under which head i can adjust the input in GST portal. Moreover I have paid a hotel in cash of rs 1000, can i book input on this also or not. A small attention to this query is highly appreciated. – Reply By Himansu Sekhar – The Reply = If the gstn is mentio

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 16-9-2017 Last Replied Date:- 16-9-2017 – Dear Sir,Good Morning to all ExpertsWe have 4 manufacturing units in tamilnadu. All units are registered under one gstin number.Now we want to close the one unit due to no production. What is the procedure to be followed.Experts please guide us.Thanks & Regards,S.Ramakrishnan – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You may amend the certificate of registration by deleting

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GST – States – 14031/CT., Pol-41/1/2017 – Dated:- 16-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14031/CT., Pol-41/1/2017 Dated. 16.09.2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) and notification No. 12250/CT, dt. 08.08.2017, l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, specify that the return for the month as specified in Column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3

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GST – States – F.1-11(100)-TAX/GST/2017 – Dated:- 16-9-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA No. F.1-11(100)-TAX/GST/2017 Dated, Agartala, the 16th September, 2017. NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules. 2017 and notification dated the 8th August, 2017 published in the Tripura Gazette in Extraordinary Issue on 8th August, 2017, the Chief Commissioner. on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Ta

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GST – States – S.R.O. No. 411/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September, 2017 S.R.O. No. 411/2017- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely – 1. (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1st of July, 2017 (4) Rule 8 shall be deemed to have come into force on 1st of August 2017 2. In the Odisha Goods and Services Tax Rules, 2017 (herei

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f ninety days from the said date. 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 said 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 sp

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requirement of obtaining registration 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 Odisha, Finance Department, Notification No. 27473, dated 16.09.2017 published in the Gazette vide number S.R.O. No. 403 dated 16.09.2017 6. In the said rules 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 head

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GST – States – S.R.O. No. 410/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September 2017 S.R.O. No. 410/2017.-in exercise of the powers conferred by sub-section (3) of Section 1 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Service Tax Council, do hereby 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 be ow under clause (d) of sub-section of Section 51 of the said Act, namely – (a) an authority or a board o

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GST – States – S.R.O. No. 401/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September 2017 S.R.O. No. 401/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017(Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Service Tax Council do hereby waive the late fee payable under section 47 of the said Act in full, for all registered persons who failed to furnish the return in FORM GSTR-3B for the

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GST – States – 11/2017-GST – Dated:- 16-9-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM NOTIFICATION No. 11/2017-GST The 16th September, 2017 No.CT/GST-14/2017/29.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, read with notification No. 4/2017-GST dated the 08th August, 2017 published in the Assam Gazette, Extraordinary, vide number 463 dated the 09th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specif

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Goods and Services Tax – Started By: – mithun saha – Dated:- 15-9-2017 Last Replied Date:- 16-9-2017 – In my grocery shop i am using two types of Invoice .. one is Invoice being used for Taxable products like oil, Sugar, Pasta etc and Bill of supply for non taxable items like Rice cereals salt etcIs it ok ?Or it would have been better if i used only one type of invoice for both taxable item and non taxable item ( nil rate , exempt items)regardsmithun – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 31 (3) (c) of CGST Act, 2017 a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such part

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Goods and Services Tax – Exemption granted to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration – TMI Updates – Highlights

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Goods and Services Tax – Exemption granted to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration – Notification (28 items) – TMI Updates – Highlights

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Goods and Services Tax – Exemption granted from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration, except Jeweller

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 15-9-2017 Last Replied Date:- 25-9-2017 – Dear Panelist,We are supplying few of our goods with payment terms prior to dispatch and immediately on receipt of payment material is dispatched on same day or within 2-3 days.Please advise whether this payment prior to supply of goods should be considered as advance and required Receipt Voucher is to be issued or it can be taken payment against supply and GST should be charged in supply invoice. – Reply By KASTURI SETHI – The Reply = As per Section 12(2)(b) of CGST Act, your liability for deposit of GST becomes due from the date of receipt of payment from the customer. That is your time of supply. – Reply By MARIAPPAN GOVINDARAJAN –

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pient. – Reply By Ganeshan Kalyani – The Reply = Any amount received from customer before the actual supply is made is treated as advance. If the receipt of advance and supply of material against the advance falls in the same month, then GST is payable on supply of material. But if advance is received and supply of material is in next month then GST is payable on advance money.If customer is asking for receipt voucher then you may issue the same. Thanks. – Reply By KASTURI SETHI – The Reply = I agree with you, Sir. – Reply By Ramaswamy S – The Reply = Receipt voucher is to be provided for the advance received. GST is paid at the time of invoice and reference of refund voucher and the adjustment made is shown in the invoice. Since it is in t

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Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 15-9-2017 Last Replied Date:- 17-9-2017 – Dear Experts,My Client has paid GST under Reverse Charge in the month of July. whether i will get credit in the month of July itself or in Subsequent Period i.e in August???? – Reply By RAMESH PRAJAPATI – The Reply = Credit is available in the same month. In fact, while filing return, your client will be directed to claim ITC by the system itself. Nothing to worry. – Reply By KASTURI SETHI – The Reply = In other words, virtually no such sword for causing loss of ITC exists. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = It is the common opinion that the input tax credit on reverse mechanism is available on the same month itself. –

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GST – States – 09-Rc.085/2016/Taxation/A1 – Dated:- 15-9-2017 – 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, FRIDAY, September 15, 2017 Avani 30, Hevelambi, Thiruvalluvar andu-2048 No. 09-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be fur

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GST – States – Tax/4(53)/GST-NOTN/2016/08 – Dated:- 15-9-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th September, 2017 No. Tax/4(53)/GST-NOTN/2016/8:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 and No. Tax/4(53)/GST-NOTN/2016/1 dated 11th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below 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

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GST – States – 5/10/2017-FD(TAX)/06 – Dated:- 15-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 15th September, 2017 No. 5/10/2017-FD(TAX)/6.- In exercise of the powers conferred by sub-section (3) of section 1 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby 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 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 board o

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GST – States – 34/2017-State Tax – Dated:- 15-9-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.34/2017-State Tax Date: 15/09/2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) 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 u

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-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. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where 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 accordan

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provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration 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 Sikkim, Finance, Revenue & Expenditure Department, notification No. 32/2017-State Tax dated 15.09.2017 published in the Gazette. ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Secti

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GST – States – 07/2017 – Dated:- 15-9-2017 – FINANCE SECRETARIAT NOTIFICATION (NO. 07/2017) No. FD 47 CSL 2017, Bengaluru, dated: 15-09-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government hereby 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 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 board or any other body, (i) set up by an Act of Parli

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GST – States – 01-K/2017 – Dated:- 15-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, NOTIFICATION (No. 01-K/2017) No. KGST.CR.01/17-18, Dated: 15.09.2017 In exercise of powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules,2017, and Notification (No.1-C/2017) dated 8th August, 2017, published in the Karnataka Gazette, extraordinary, No.743 in Part IVA dated 8th August, 2017, 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 date as specified in the corresponding entry in column (3) of the said Table namely:- Table Sl.No.

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GST – States – F-10-73/2017/CT/V (125)-34/2017-State Tax – Dated:- 15-9-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 34/2017-State Tax Naya Raipur, 15th September, 2017 No. F-10-73/2017/CT/V (125) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (

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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. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary

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rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration 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 India, Ministry of Finance, notification No. 32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 (i) in Serial No. 5(a), in the he

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GST – States – G.O. Ms. No. 108 – SRO A-41(a)/2017 – Dated:- 15-9-2017 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 108, Commercial Taxes and Registration (B1), 15th September 2017, Aavani 30, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-41(a)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwi

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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. ; 4. In the principal rules, 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. ; 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided fur

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ices , the words, brackets and letters [ including Credit Transfer Document (CTD) ] shall be inserted; (iii) 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 Trans 3 besides availing credit in table 7A under the heading inputs. ; 7. In the principal rules, with effect from the 29th day of June, 2017, 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 substituted; 8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. C. CHAND

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GST – States – 14/2017 – Dated:- 15-9-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Dimapur, the 15th September, 2017 NOTIFICATION- 14/2017 NO.CT/LEG/GST-NT/12/17: ln exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 and Notification No. 04/2017 dated the 08th August, 2017, file NO.CT/LEG/GST-NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, the Commissioner, on the recommendations of the GST Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be f

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