Goods and Services Tax

Goods and Services Tax – GST – Dated:- 25-8-2017 – To guide taxpayers in relation to GST matters, CBEC has issued a range of frequently asked questions related to GST law, procedures, tax rates, specific industry or sector. The information is available on CBEC GST portal http://cbec-gst.gov.in under Services section. Taxpayers can search for information using key words or a topic like Textiles, Restaurants, Composition levy scheme, Registration procedure, Return filing, Job work, input tax cred

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Goods and Services Tax – GST – Dated:- 25-8-2017 – MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th August, 2017/Bhadra 2, 1939 (Saka) The following Act of Parliament received the assent of the President on the 23rd August, 2017, and is hereby published for general information:- THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 27 OF 2017 [23rd August, 2017.] An Act to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Integrated Goods and Services Tax (Extension to Jamm

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Goods and Services Tax – GST – Dated:- 25-8-2017 – MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th August, 2017/Bhadra 2, 1939 (Saka) The following Act of Parliament received the assent of the President on the 23rd August, 2017, and is hereby published for general information:- THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 [23rd August, 2017.] An Act to provide for the extension of the Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Central Goods and Services Tax (Extension to Jammu and Kas

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Kashmir shall be inserted; (c) in section 109, in sub-section (6),- (i) after the words each State or Union territory , the words except for the State of Jammu and Kashmir shall be inserted; (ii) in the first proviso, for the words Provided that , the following shall be substituted, namely:- Provided that for the State of Jammu and Kashmir, the State Bench of the Goods and Services Tax Appellate Tribunal constituted under this Act shall be the State Appellate Tribunal constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017: Provided further that ; (iii) in the second proviso, for the words Provided further that , the words Provided also that shall be substituted. Repeal and saving. 3. (1) The Central Goods and Services Tax

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 25-8-2017 – Query 1: Our as our GST portal account Credit Ledger shows balance of ₹ 13,22,658.00 for the month of July and the payable as per the Liability ledger for July shows Rs. 6,06,618.00. Hope we need not pay anything for July. We have submitted our account but when we try to file it asks to clear the liability first for Rs. 6,06,618.00 without considering the credit of Rs. 13,22,658.00. Please help. Query 2: At the time of GSTR 3B filing We entered the Outward supplies Taxable Value and Tax Values and Inwards Supply's Tax Value. After submitted the 'Payment of Tax' column is shown Tax Liability as our full sales Tax value. The value is not less my I

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outward supplies in Column no 3.1 and Inward supplies in Column no 4. So, we need to follow the below process: After save and submit the return the 'Payment of Tax' Column show the liability of ₹ 40,000. But, don't be panic on seeing the value of the tax liability. We can adjust the tax liability as below: Tax Liability – ITC = Tax Payable ⇓ Tax payable – Tax paid in Cash = Zero (Tax Liability) How to adjust this in GSTR-3B You just open the 'Payment of Tax' box as given column 6.1 (Payment of Tax). It is showing as below: After ABC and Co, offset (adjust) the ITC available in the following way: After Offset (adjustment) the liability is ZERO. So, The system/GSTN portal can't adjust the ITC. We only have

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Goods and Services Tax – GST – By: – RAMESH PRAJAPATI – Dated:- 25-8-2017 Last Replied Date:- 30-8-2017 – Section 8 of the CGST Act 2017 provides that the tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. Therefore, it is necessary to understand the composite and principal supply as stated under Section 8. First of all, to know whether it is a new idea introduced in the GST era or it is something old adopted from the Central Excise / Service tax regime. The composite supply is defined under Section 2 (30) of CGST Act 2017 which reads as under: Composite Supply means a supply made by a taxable person to a recipient consisting of two or more taxable sup

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ciples of interpretation of specified descriptions of services or bundled services (1) Unless otherwise specified, reference to a service (herein referred to as main service) shall not include reference to a service which is used for providing main service. (2) Where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description. (3) Subject to the provisions of sub-section (2), the taxability of a bundled service shall be determined in the following manner, namely:- (a) if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which gives such bundle its essential character; (b) if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which results in highest liability of service tax. Explanation

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the ordinary course of business. Majority of service providers in a particular area of business provide similar bundle of services. For example, bundle of catering on board and transport by air is a bundle offered by a majority of airlines. The nature of the various services in a bundle of services also helps in determining whether the services are bundled in the ordinary course of business. If the nature of services is such that one of the services is the main service and the other services combined with such service are in the nature of incidental or ancillary services which help in better enjoyment of a main service. For example, service of stay in a hotel is often combined with a service or laundering of 3-4 items of clothing free of cost per day. Such service is an ancillary service to the provision of hotel accommodation and the resultant package would be treated as services naturally bundled in the ordinary course of business. The different elements are integral to one overall s

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 25-8-2017 Last Replied Date:- 18-2-2018 – The Central Government vide Notification No. 20/2017-Integrated Tax (Rate) ,dt. 22-08-2017, has amended the GST rate on Government contracts to 12 percent from 18 percent. This rate would be applicable for ongoing as well as new contracts. Amended rate structure for construction and works contracts are as follows: @18 Percent (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first

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under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. @12 Percent (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Miss

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n 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership compo

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2018 (3) TMI 1450 – KERALA HIGH COURT – [2017] 105 VST 242 (Ker) – Detention of goods – it was alleged that there was no nexus between the documents accompanied and actual goods under transport – Held that: – the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be released – petition disposed off. – W. P. (C) No. 28154 of 2017 (T) Dated:- 25-8-2017 – K. Vinod Chandran, J. R. Muralidharan (Aroor), for the petitioner. V. K. Shamsudheen, Government Pleader, for the respondents JUDGMENT The petitioner is aggrieved with Ext.P5 de

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on physical verification it was found that there were excess goods being transported interstate. The invoice is for 12mm commercial plywood of 1005.28 Sqm and 18 mm plywoods of 1255.83 Sqm. What was available in the vehicle, as is seen from Ext.P5, was 1020.07 Sqm of 10 mm plywoods and 1440.89 Sqm of 12 mm plywoods and 96.18 Sqm of 15 mm plywoods. Hence it was found that there was no nexus between the documents accompanied and actual goods under transport. Hence Ext.P5 was issued. 3. Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical insp

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2018 (3) TMI 1152 – PUNJAB & HARYANA HIGH COURT – [2017] 1 GSTL 3 (P&HC) – Prayer for issuance of Writ of Manamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 – Input tax credit of eligible duties – Held that: – inadvertently certain typographical errors have occurred in the writ petition – prayer as made that he may be allowed to withdraw the present writ petition with liberty to the petitioner to file fresh one on the same cause of action by furnishing correct and better particulars, is allowed – petition dismissed as withdrawn. – CWP-19205-2017 Dated:- 25-8-2017 – Mr. Ajay Kumar Mittal and Mr. Amit Rawal, J. Present: Mr. Sandeep Goyal, Advocate for the petitioner(s) JUDGMENT The peti

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2018 (3) TMI 1151 – PUNJAB & HARYANA HIGH COURT – [2017] 1 GSTL 2 (P&HC) – Prayer for issuance of Writ of Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 – Input tax credit of eligible duties – Held that: – inadvertently certain typographical errors have occurred in the writ petition – prayer as made that he may be allowed to withdraw the present writ petition with liberty to the petitioner to file fresh one on the same cause of action by furnishing correct and better particulars, is allowed – petition dismissed as withdrawn. – CWP-19198-2017 Dated:- 25-8-2017 – Mr. Ajay Kumar Mittal and Mr. Amit Rawal, JJ. Mr. Sandeep Goyal, Advocate for the petitioner(s). JUDGMENT The petitioner

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GST – States – 08/2017 – Dated:- 25-8-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Dimapur, the 25th August, 2017 NOTIFICATION-08/2017 NO.CT/LEG/GST-NT/12/17: ln pursuance of sub-rule (1) of rule 26 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendation of the GST Council hereby makes the following amendment in the Notification-07/2017 of the Government of Nagaland, Office of the Commissioner of Taxes NO.CT/LEG/GS

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2017 (9) TMI 750 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 113 (Del.) – Interpretation of statute – Rule 96A of the Central Goods and Services Tax Rules, 2017 – Circular No. 4/4/2017 – Prior to the implementation of the Integrated Goods and Service Tax Act, 2017, there was no service tax on the export of services provided by the Petitioner. Post the IGST Act, the export services provided by the Petitioner are covered under ‘zero rated supply’ under Section 16(1)(a) of the IGST Act – In order to avail of the input tax credit, the Petitioner, being a new entrepreneur with an export turnover of less than ₹ 1 crore per annum, has to necessarily furnish a bond with a bank guarantee – Such a condition does not apply to an exporter with an

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r UOI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Namrata Bharti, Advocate ORDER C.M. No. 30757/2017 (exemption) 1. Allowed subject to all just exceptions W.P. (C) No. 7460/2017 2. Notice. Mr. Rajesh Gogna, learned CGSC, accepts notice for the Union of India. Mr. Harpreet Singh, learned Senior Standing Counsel, accepts notice for the Respondents No. 3 and 4. 3. The question raised in the present petition concerns Rule 96A of the Central Goods and Services Tax Rules, 2017 and Circular No. 4/4/2017- GST issued by the Central Board of Excise and Customs (GST Policy Wing), in terms of which any person exporting goods or services without payment of integrated tax is required to furnish a bond or a letter of undertaking ( LUT ) in Form GST

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assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall furnish a fresh bond to cover such liability. (emphasis supplied) 4. The Petitioner states in para 2 of the petition that it is a web developer and IT software solution services provider in the international and domestic market. Prior to the implementation of the Integrated Goods and Service Tax Act, 2017 ( IGST Act ), there was no service tax on the export of services provided by the Petitioner. Post the IGST Act, the export services provided by the Petitioner are covered under zero rated sup

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2017 (8) TMI 1194 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 114 (Del.) – Constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 – Clean Energy Cess progressively increased and stood at ₹ 400 per tonne from @ ₹ 100 per tonne – Clean Energy Cess that was already paid by the Petitioner under the FA 2010 – no input credit – new GST regime
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Held that:- For the purpose of providing compensation to States for loss of revenue arising out of the implementation of the GST regime, Section 8 contemplates the cess being collected in such a manner as may be prescribed. This has led to the enactment of the Goods and Services Tax Compensation Cess Rules, 2017. Notification No.1/2017-Compensation Cess (Rate), dated 28th June 2017 issued by the Ministry of Finance, Department of Revenue has re-introduced the cess @ ₹ 400 per tonne of coal. If the Act is vulnerable to being challenged for lack of legislative competence then the Rules can fare no

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A, 2010, the Petitioner will be required to pay the cess under the impugned Act. This would be subject to the directions issued hereinbefore. – W.P. (C) No. 7459/2017 and C.M. Nos. 30754 of 2017 (stay) & 30755 of 2017 (exemption) Dated:- 25-8-2017 – S. Muralidhar And Prathiba M. Singh, JJ. For the Petitioner : Mr. J.K. Mittal, Mr. Rajveer Singh, Ms. Nidhi Gupta, Advocates For the Respondents : Mr. Ravi Prakash, CGSC with Mr. Nitish Gupta, Mr. Farman Ali, Advocates with Ms. Aarti Saxena, Deputy Secretary ( DOR ) ORDER C.M. No. 30755/2017 (Exemption) 1. Allowed, subject to all just exceptions. W.P. (C) No. 7459/2017 & C.M. No. 30754/2017 (Stay) 2. Notice. Mr. Ravi Prakash, learned Central Government Standing Counsel, accepts notice for Respondent No. 1, the Union of India. 3. The challenge in this petition is to the constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 ( Act ). The context in which the challenge is laid is that the Petitioner is a

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Article 279 A of the Constitution of India, which was inserted by the Constitution (One Hundred and First Amendment) Act 2016 (hereafter the COI 101st Amendment Act ), states that the Goods and Services Tax Council (GST Council) shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Union, the States and local bodies which may be subsumed in the goods and services tax. Further Clause 4 (f) states that the GST Council may recommend special rates for a specified period to raise additional resources during any natural calamity or disaster. The idea was to have all the cesses and levies abolished and subsumed under the GST. Additional revenue could be raised only for natural calamities and disasters. 5. A very forceful case is made by Mr. J. K. Mittal, learned counsel for the Petitioner, that Parliament did not propose or intend to use the GST regime to impose new cesses. Significantly Clause 18 of the Constitution (One Hundred and Twenty-Secon

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purpose was to compensate the States for loss of revenue, that had to be done by some other means. Section 18 does not permit the levy of such cess. 7. Interestingly, when the Goods and Services Tax (Compensation To States) Bill, 2017 was introduced in the Parliament, it made an express reference to only Section 18 of the COI 101st Amendment Act. Para 2 of the Statement of Objects and Reasons accompanying the Bill preceding the Act reproduces Section 18 of the COI 101st Amendment Act. The Long Title of the Act also makes a reference only to the COI 101st Amendment Act. 8. The Court sees prima facie merit in the contention of the Petitioner, based on the history of the abolition of the Clean Energy Cess and the introduction of the GST regime, that the power of Parliament to enact the impugned Act cannot be traced to Section 18 of the COI 101st Amendment Act. There is therefore a prima facie case made out as regards the legislative competence of the Parliament to enact the impugned Act.

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e, Department of Revenue has re-introduced the cess @ ₹ 400 per tonne of coal. If the Act is vulnerable to being challenged for lack of legislative competence then the Rules can fare no better. 11. The situation in which the Petitioner is placed is that, for stocks of coal on which the Petitioner has already paid the Clean Energy Cess, the Petitioner has to again pay the fresh levy of cess at the rate of ₹ 400/- per tonne under the Act. Further, for the Clean Energy Cess that was already paid by the Petitioner under the FA 2010 no input credit is given. Mr. Mittal draws the attention of the Court to the frequently asked questions ( FAQs ) issued by the Central Board of Excise and Customs ( CBEC ) in which Question 42 and answer given thereto read as under: Question 42: Whether credit of Green Cess (Clean Energy Cess) paid on coal and available at the time of transition be eligible for being carried over? Answer: No Credit of Clean Energy Cess cannot be carried forward on tr

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gy cess @ 400/- per tonne as per the cess levied under the provisions of Chapter VII of the Finance Act, 2010. Further, w.e.f. 01.07.2017, the Petitioner have to charge cess from customers @ 400/- per tonne under the Goods and Services Tax (Compensation to States) Act, 2017 while selling this stock which will result in double taxation of around ₹ 7.68 crores on the stock of coal on which cess has already been paid. The last date payments of such cess is 25th of August 2017 for the supply made in the month of July 2017. The Petitioner, as narrated hereinabove, already made representation to the Respondents and also had meetings with officers of the Respondents No. 2, but no response and only through the press report came to know that cess already paid will not be available for credit and it will lead to double cess on the same stock. 13. The Court, at this stage, is of the view that, the Petitioner has made out a prima facie case for partial ad interim relief subject to conditions

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0 already stands paid. Subject to the Petitioner furnishing to the satisfaction of the officers proof of such payment, the Petitioner will be given credit for such payment and will not be required to make any further payment under the impugned Act for effecting sales and clearances. Till such time the said exercise is completed, no coercive steps will be taken against the Petitioner to recover the levy under the impugned Act. 16. It is made clear however, that on those stocks for which the Petitioner is not able to produce a satisfactory proof of already having paid the Clean Energy Cess under the FA, 2010, the Petitioner will be required to pay the cess under the impugned Act. This would be subject to the directions issued hereinbefore. 17. Reply be filed within four weeks. Rejoinder thereto, if any, be filed before the next date of hearing. 18. List on 26th October 2017. 19. Dasti under the signatures of the Court Master. – Case laws – Decisions – Judgements – Orders – Tax Manageme

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Kundan Care Products Limited, Augmont Enterprises Private Limited, Zaveri And Company Private Limited, Sunanda Polymers, Shri Sai Vishwas Polymers, Khandwala Enterprises Private Limited, Diamond Forever Interenational, Versus Union of India & Anr. – 2017 (8) TMI 1142 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 118 (Del.) – Denial of credit already accrued to the Petitioner on gold dore bar – Notification dated 17th August 2017 challenged – reversal of 5/6th of the CENVAT Credit which had already accrued to the Petitioner on account of payment of additional duty of customs levied under Section 3(1) of the Customs Tariff Act, 1975 paid at the time of importation of gold dore bar seeked – Held that:- The Court is of the view that the Petitioners

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ATHIBA M. SINGH JJ. Petitioner Through: Mr. Tarun Gulati, Mr. Kishore Kunal, Mr. Prashant Tahiliani, Advocates. Respondents Through: Mr. Vikas Mahajan, CGSC with Mr. S.S.Rai, Advocate for UOI/R1. Mr. Harpreet Singh, Senior Standing Counsel for R2. O R D E R 1. Notice. Mr. Vikas Mahajan, learned Central Government s Standing Counsel accepts notice for Union of India/Respondent No. 1. Mr. Harpreet Singh, learned Senior Standing Counsel accepts notice for Central Board of Excise and Customs/Respondent No. 2. 2. It is pointed out by Mr. Neeraj Kishan Kaul, learned Senior Counsel for the Petitioners that the challenge in these petitions is inter alia to the impugned Notification dated 17th August 2017, whereby the Respondents have inserted Rule

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he conditions and the credit of the CVD paid on imported gold dore bars accrued to them. 3. However, it is stated that in exercise of rule-making powers under Section 164, the Respondent issued the impugned Notification on 17th August 2017 which inserted Rule 44 A on the CGS Rules and has sought to deny the credit already accrued to the Petitioner. Rule 44 A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars. The contention is that the impugned Notification has singled out only imported gold d

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GST 3B- RECTIFICATION – Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 24-8-2017 Last Replied Date:- 26-8-2017 – WE HAVE SUBMITTED GSTR 3B WITH WRONG FIGURES RESULTING IN TAX LIABILITY. IN THE ABSENCE OF TAX PAYMENT RETURN 3B IS NOT ALLOWING TO BE FILED . AS WE UNDERSTAND THAT ONCE WE WILL SUBMIT GSTR 1-2 & 3 BY 15-9-2017 IT WILL BE RECTIFIED. BUT WHETHER GSTR 3B WILL BE TREATED AS FILED OR NOT FILED? CAN WE FILE IT WITHOUT PAYMENT? ONCE WE WILL FILL FORM GSTR3, DO WE STILL HAVE TO FILL 3B? WHEN WE WILL HAVE TO PAY PENALTY FOR LATE FEES IN CASE 3B IS NOT TREATED AS FILED. – Reply By KASTURI SETHI – The Reply = When the dues are cleared, you will receive the status as filed. This return cannot be revised. This return will be

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ything right. – Reply By ROHIT GOEL – The Reply = THE CORRECT 3B SHOULD BE NIL. BUT WRONG DATA UNDER REVERSE CHARGE WAS FILED WHICH DO NOT RELATE TO THIS GSTN. NO TAX IS DUE AND IN FACT NO FIGURE IS TO BE REPORT UNDER 3B. OUR PROBLEM IS HOW TO UPLOAD 3B WITHOUT PAYMENT OF TAX WHEN THE SAME IS NOT DUE. AND ALSO TO AVOID DEFAULT OF FORM 3B – Reply By KASTURI SETHI – The Reply = Only helpdesk can solve your problem. They are very cooperative persons. They solved my problem. Try. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Yes, I endorse the views of Shri Sethi. – Reply By Ganeshan Kalyani – The Reply = First payment of tax is to be made and then filing of Form GSTR . If any mistake in found in return submitted for July 201 and September 20

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Goods and Services Tax – Started By: – NAREN KHATRI – Dated:- 24-8-2017 Last Replied Date:- 12-9-2017 – I RECENTLY REGISTERED WITH GST (PREVIOUS NOT IN ANY REGIME).. DOING JOB WORK OF TEXTILE CLOTHES WITH 5% GST.. AND HAVING CLOSING STOCK 30.06.2017 OF COLOURS & OTHER MATERIALS WHICH USED IN DOING JOB-WORK PROCESS.. I HAVE FOLLOWING QUERIES .. 1. WHICH FORM SHOULD I HAVE USED TRAN 1 OR TRAN 2 IN TRAN 1 COLUMN SAID Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No AS I AM NEWLY IN GST SO… ?? 2. I HAVE BILLS FOR CLOSING STOCK SHOWING ONLY VAT NO EXCISE PORTION SHOWN.. SO WHICH ITC CAN I CLAIM.. VAT AND 60% / 40% (DEEMED CREDIT) 3. IN WH

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 24-8-2017 Last Replied Date:- 26-8-2017 – Dear Sir/s, We are going to opt for submitting Trans-1 and utilize the Cenevat balance as well as transitional credits for payment of GST against outward supplies of July'17 but facing problem for followings. 1. No excel utility provided for submitting C Form details beyond 100 nos. 2. We have submitted details of 100 C Form, but after filing it is showing only up to Sl 41, the remaining are disappeared. but if we submit again it shows duplicate not allowed . 3. Where to fill details of Service Tax Invoices of transitional period i.e. issued in June but received and accounted far in July'17. 4. How we can utilize the available

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be in touch with Helpdesk as advised by Sh.Ranganathan Sir. – Reply By KASTURI SETHI – The Reply = Pl.read Substantive in place of Substantial . – Reply By MohanLal tiwari – The Reply = Thanks Sir, please keep us updated as I could neither filed Trans-1 Nor GSTR-3B. Please also advise whether liability payable if any due to non receipt of C Forms can be adjusted against Cenvat credit being transferred to GST portal through TRANS-1. – Reply By KASTURI SETHI – The Reply = Yes. It is your right. Wait for upgradation/improvement into the software of GST. – Reply By MohanLal tiwari – The Reply = Sir, Some of experts have advised not to file VAT Credit & pending C / H / I Form details or file with zero – zero figures as no liability is payabl

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Goods and Services Tax – Started By: – katkoori baburao – Dated:- 24-8-2017 Last Replied Date:- 26-8-2017 – Sir, How can we view GSTR 3B report after uploading the return. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If GSTR 3B is correctly filed the Status will be shown as FINAL. You can view the return by clicking the VIEW button. – Reply By katkoori baburao – The Reply = Sir, We are able to view the GSTR 3B under Dashboard -> Returns -> GSTR3B. But We are not getting the option to v

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Goods and Services Tax – Started By: – sandeep deshpande – Dated:- 24-8-2017 Last Replied Date:- 25-8-2017 – What happens to open advances which are collected issuing proforma Invoices upto 30th June 2017 ? How do we invoice for same in current regime if goods and services against the same were not supplied upto 30th June 2017. – Reply By Rajagopalan Ranganathan – The Reply = Sir,Had you paid service tax on the advance amount received prior to the appointed date, that is, 1.7.2017. If the answe

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Reverse charge Sec.9(3) CGST Act 17 – Goods and Services Tax – Started By: – illayyear yanapu – Dated:- 24-8-2017 Last Replied Date:- 24-8-2017 – Dear sir, As we going through the Sec.9(3) of CGST Act'17, it is stating that The Government may, on the recommendations of the council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. Here, recipient means un-registered dealer and/or registered dealer? Even if such specified supply of good

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except GTA Service. The table is given below: – S. No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 1. 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person 3. 2401 Tobacco leaves Agriculturist Any registered person 4. 5004 to 5006 Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person 5. – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agen

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paid by the receiver of service irrespective of the fact that both are registered. In your example a banking company or financial institution or a non banking financial company will pay as receiver under RCM. – Reply By KASTURI SETHI – The Reply = The issue of supply of service by unregistered person to registered person where registered person is to pay GST is as per Section 9(4) of CGST Act and this is in addition to Notification No. 13/17-CT(Rate) dated 28.6.17 – Reply By KASTURI SETHI – The Reply = Regarding the manner of accounting turnover in this aspect, Section 2(6) of the CGST Act, provides that value of inward supplies on which tax is payable by a person on reverse charge basis is not to be included in the aggregate turnover of an

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 24-8-2017 Last Replied Date:- 25-8-2017 – DEAR SIR/ MADAM,MY CLIENT HAS TAKEN GST REGISTRATION ON PROVISIONAL BASIS. NOW HE WANT TO CHANGE HIS NAME OF THE BUSINESS AND PRINCIPLE PLACE OF BUSINESS. WHILE OPTING FOR AMENDMENT OF REGISTERATION NON CORE FIELD NAME OF BUSINESS , PRINCIPLE PLACE OF BUSINESS WERE NOT EDITABLE.NOW WHETHER CAN I WAIT FOR NOTIFICATION OR TAKE NEW REGISTRATION AND IF I TAKE NEW REGISTRATION WHETHER GST PORTAL

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Goods and Services Tax – Started By: – AnilKumar Vyas – Dated:- 24-8-2017 Last Replied Date:- 25-8-2017 – Dear Experts,Thanks for your continuous valuable support and suggestions…………..We purchased some capital goods on behalf of us but now we would like to issue invoice to our customer for those capital items.Please suggest, is movement of capital goods required, if that will be used in our factory for manufacturing of customer product? Also request to give the reference of section or r

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Goods and Services Tax – Started By: – MELVIN KOSHY – Dated:- 24-8-2017 Last Replied Date:- 24-8-2017 – Assume a Contractor who is quoting for a Govt. Dept Work. An illustration on arriving at final rate of an item by a Contractor for an item to be quoted in price bid is as followsBASIC PRICE (A)Subtract DISCOUNT (B)Add TRANSPORTATION (C)Add PROFIT (D)Add GST at 18% on (A+B+C+D) = (E)TOTAL (F) = A+B+C+D+EAmount quoted by Contractor in price bid = FAs we know, Govt. Dept will incur 12% towards G

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 24-8-2017 Last Replied Date:- 30-3-2018 – The main objective of transitional provisions is to provide a safe cushion for existing taxpayers to adapt the new legislation without any shock. In the same lines, filing of GST TRAN forms is the second stage for persons under GST in the month of August, 2017. It is important to claim the benefits of ITC and save working capital needs of the persons. There is lot of confusion among industry and trade on understanding of the transitional provisions as well as filing requirement of form GST TRAN, therefore this article is written to provide conceptual clarity on objective of transitional form and how to file this form along with data requirement and calculation mechanics for detailed field wise submission in this form. The GST tax portal is likely to offer from 21st August, 2017 forms to claim credit on sales made or services rendered before the rollout of GST, which the taxpayers

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days of the appointed day) 2. Tax or duty credit on goods held in stock on the appointed day where taxpaying documents not available FORM GST TRAN-2 Upto 31.12.2017 ( within six tax periods from the appointed date 3 Declaration to be made under clause (c) of sub-section (11) of section 142 , i.e., composite supply case under earlier taxation regime FORM GST TRAN-1 Upto 30.09.2017 (within ninety days of the appointed day) 4. Declaration of stock held by a principal and job-worker FORM GST TRAN-1 Upto 30.09.2017 (within ninety days of the appointed day) 5. Details of goods sent on approval basis FORM GST TRAN-1 Upto 30.09.2017 (within ninety days of the appointed day) Before understanding of the transitional provisions and this form minutely in its field wise requirement, first take a look at few important points in this regard: TRAN form needs to be filed by the persons who do want to claim transitional credit. It needs to be filed online only at the common portal i.e. www.gst.gov.in. T

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x credit carried forward in the return filed under existing laws Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) Sl. no. Registration no. under existing law (Central Excise and Service Tax) Tax period to which the last return filed under the existing law pertains Date of filing of the return specified in Column no. 3 Balance cenvat credit carried forward in the said last return Cenvat Credit admissible as ITC of central tax in accordance with transitional provisions 1 2 3 4 5 6 Total This table has to be filed by all persons registered under GST (except composition dealers under GST laws.) This Part is to be filed in respect of only those taxes for which the dealer is registered under existing laws. (eg. VAT/Excise/Service Tax etc.) Section 140(1): A registered person shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending

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f the claim. Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all registrations on the same PAN and in the same State) C Forms F Forms H/I Forms Registration No. in existing law Balance of ITC of VAT and [Entry Tax] in last return Turnover for which forms Pending Difference tax payable on (3) Turnover for which forms Pending Tax payable on (5) ITC reversal relatable to [(3) and] (5) Turnover for which forms Pending Tax payable on (7) Transition ITC 2- (4+6-7+9) If the taxable person was engaged in inter-state sale, the credit as is attributable to any claim related to section 3, 5(3), 6, 6A or 8(8) of the CST Act, 1956 which is not substantiated in the manner, and within the three months after end of the period (quarterly for form C) to which it relates, specified in Rule 12 of the CST (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger. [Second proviso to section 140(1) of the SGST Act, 2017]

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laim is not substantiated. Hence, the credit of VAT equal to difference between 20 percent and 2 percent will not be eligible for carry forward. It may be noted in case where such person is not engaged in inter-state sale then there is no restriction to carry forward the VAT credits to in GST regime. It may further be noted that credit of CST shall not be allowed to carry forward in GST regime. Field No. 6 : Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)). Amount of unavailed CENVAT credit in respect of capital goods carried forward to electronic credit ledger as central tax Sr. Invoice / Document Invoice / document Supplier s registration no. under existing Recipients registration no. under existing Details of capital goods on which credit has been partially availed Total eligible cenvat credit under existing Total cenvat credit availed under existing Total cenvat credit unavailed under existing law (admissible as I

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after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of CENVAT credit to which the said person was entitled in respect of the said capital goods under the existing law. The registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under GST Act. In Central Excise, CENVAT Credit of capital goods is available in two years, i.e., 50 in first year and balance 50 percent in next year. In some states, VAT credit is allowed in 2-3 years. In such cases, it may be possible that some input tax credit of excise duty, State VAT or entry tax and other eligible duties paid on capital goods may not have been availed. Therefore, in such cases, unavailed credit on capital goods, not carried forward in return filed for June 2017, can be availed. Field No. 7 : Details of the inputs

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to such exempted goods or services, in accordance with the provisions of section 140(3) (kindly refer to the above given link). Section 140(6): A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day. It may be noted that the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of inputs. Such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day. Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): -Kindly refer TRAN Form Section 140(5) : A registered person shall be entitled to take credit of eligible duties and taxes in r

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nputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6) -Kindly refer TRAN Form Section 140(3) : Readers may refer given link for detailed understanding of section 140(3) of SGST Act, 2017 for State levies. Link: https://www.linkedin.com/pulse/credit-unsold-stock-under-section-1403-sgst-act-2017-kumawat Section 140(4)(b): A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods under the earlier law but which are liable to tax under GST Act, shall be entitled to take the credit of the value added tax, if any, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or tax free goods in accordance with the provisions of section 140(3) of SGST Act, 2017. Stock of goods not supported by invoices/documents evidencing payment of t

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ods sent to job-worker and held in his stock on behalf of principal under section 141 Details of goods sent as principal to the job worker under section 141 -Kindly refer TRAN Form Details of goods held in stock as job worker on behalf of the principal under section 141 -Kindly refer TRAN Form Every person to whom the provisions of section 141, i.e. principal and job worker relationship apply shall, within ninety days of the appointed day, submit a declaration electronically in above table wherein details of the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed have is to be specified. A taxable person might have sent inputs, semi finished goods and finished goods outside before 01-07-2017 for job work or testing. If these are received back before 31-12-2017, GST will not be payable. If goods or capital goods of principal are lying with agent on 30-06-2017, the agent can take input tax credit of state VAT paid on such inputs or capi

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inted day; and the principal has either reversed or not availed of the input tax credit in respect of such,- goods; or capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him. Field No. 11: Details of credit availed in terms of Section 142 (11 (c)) -Kindly refer TRAN Form For detailed understanding of section 142(11)(c), reader may refer given below link: https://www.linkedin.com/pulse/service-tax-vat-v-goods-services-section-14211-cgst-act-kumawat Field No. 12: Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) -Kindly refer TRAN Form If goods were sent on approval basis and were not with the taxable person on 01-07-2017, details are to be submitted in table 12 of the GST TRAN-1. The goods should be returned before 31-12-2017. If these are returned after 6 months, GST will be payable. Every person having sent goods on approval under the existing law and to whom sub-section (12) of secti

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in respect to stock which you have sold. – Reply By CASanjay Kumawat – The Reply = Que. A builder having both vat and excise bills will show them in TRAN-1 part 7(a) and 7(b)? Reply: Yes, builder can show but this should be in compliance with the conditions specified in section 140(3) of the CGST/SGST Act, 2017 read with Rule 117 of the CGST/SGST Rules, 2017. – Reply By R.S. Mangal – The Reply = Question. As per Section 140(7), an ISD can distribute the Input tax Credit on account of any services received prior to appointed day by it even if invoices relating to such services are received after the appointed day. This provision is notwithstanding anything contained contrary to CGST Act. Now pl provide guidance that an ISD receiving invoices relating to services received in June,2017 in August 20, 2017 after he has already filed his ST3 return for the quarter June,2017, then how he will be able to transfer such credit in new regime? The Trans 1 has no column for section 140(7). – Reply

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d his ST3 return for the quarter June,2017, then how he will be able to transfer such credit in new regime? The Trans 1 has no column for section 140(7). Reply In my view, ISD has to revise the return and claim the credit with reference to the section 140(1) of the CGST Act, 2017. In TRAN-I, this claim is to be shown in Table No. 5(a). This credit is to be claimed in Table No. 8 of the GSTR-2 and in GSTR-3B, in all other ITC of Table No. 4. – Reply By CASanjay Kumawat – The Reply = Que. If an manufacturer has the credit of Cenvat Credit balance as on 30.06.2017 for carried forward but does not any credit available for VAT, then whether the details related to C,F,I,H form received from 01.04.2015 till 30.06.2017 or pending of such forms is required to be disclosed in Trans 1. In our view if no VAT credit is to be carried forward then such details is not required to be mentioned. There are contrary views also in market. What is the legal position, can you guide. Reply: Forms detail is re

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Act, 2017. In TRAN-I, this claim is to be shown in Table No. 5(a). This credit is to be claimed in Table No. 8 of the GSTR-2 and in GSTR-3B, in all other ITC of Table No. 4. Q Thanks Sanjayji, I still have doubt because as per Section 142(9)(b) of CGST Act,2017 , where any return furnished under the erstwhile CE or Finance Act is revised and if pursuant to such revision Cenvat Credit is found admissible then same shall be refunded under old laws. But question is how an ISD will get the refund or whether still it can transfer credit in view of specific provision under Section 140(7) of CGSt Act. Pl advise. regards By: CASanjay Kumawat – Reply By CASanjay Kumawat – The Reply = Sir, Section 140(7) starts from the non-obstante clause, i.e., (7) Notwithstanding anything to the contrary contained in this Act, the input tax credit………….. . Therefore, in my view, you can carry forward the credit by revising your service tax return. – Reply By Prateek Diwan – The Reply = Can second stage

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is providing construction services cannot take the credit of inputs or input services. However a contractor can take if he was paying service tax under abatement scheme. – Reply By CASanjay Kumawat – The Reply = With reference to section 142(9)(b) of the CGST Act, credit admissible after revision of return will be refunded. Therefore, you may not carry forward the same through TRAN -1. – Reply By Prateek Diwan – The Reply = Continued from previous post Can second stage dealer take the credit of excise dudy paid by him to first stage dealer…if FSD provide its purchase bill evidencing payment of duty by him..?? By: Prateek Diwan Dated: 26/08/2017 Yes, second stage dealer can take the credit of eligible duties including excise duty. Legal reference : Section 140(3) of the CGST Act, 2017. By: CASanjay Kumawat Dated: 26/08/2017 Is it also complusory to tranfer that credit of excise duty received by STD on the submition of bill received from FSD…to the receipt of goods to

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osing stock, So please tell me whether i have to file tran 1 or tran 2 ? – Reply By CASanjay Kumawat – The Reply = If you are registered under GST Act then you may file Tran-1 or tran-2, as the case may be , for the purpose of claim of credit in respect to stocks lying as on 30.06.2017. – Reply By vaishali shah – The Reply = Yes.. registered under GST but not reg under previous laws… i have closiing stock with VAT invoices.. Which form to file…Tran 1 or tran 2 if tran 1 then which column if tran 2 then which column? – Reply By Sumit Poddar – The Reply = Dear sirWe are a manufacturer of Auto Parts and availing ssi benifits and was not registered under central exixse… We have finish stock lying with us on 30/06/2017 but we donot have any Duty paid document. Can we avail the benifit of 30% of IGST under gst – Reply By R.S. Mangal – The Reply = No because such benefit is not available to manufacturer or service provider unless he has duty paying documents . Refer proviso to Section 1

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table no 5. – Reply By dixita dhaduk – The Reply = Hello Sir, I would like to know how to open the submitted TRANS-1 Form? – Reply By Sushil Kumar – The Reply = Dear Sir, For a VAT dealer who is actually the first stage dealer is holding tax invoice containing excise duty for the purchases lying in stock on 30.06.2017. Is my understanding correct with respect to claiming the excise on such unsold stock in GST transition provisions. – He has to file only TRANS 1 (7a). No other section of Trans 1 are to be filled. – He is not required to file TRANS 2 at all. – He will get full actual credit of Excise Duty paid on unsold stock in the electronic credit ledger. Notional credit of 60/40 is not applicable. – He has to file the Trans 1 by 28.12.2017 – He can sell the unsold stock for indefinite period of time in 2018/2019. Restriction of selling the stock until 31.12.2017 is not applicable to them. – He can claim the benefit of above transition credit against the GST tax liability of other st

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 24-8-2017 – Introduction: This article discusses in detail about GT place of supply GTA and nature of its taxability under GST. Query 1: 'A', a buyer registered in Andhra Pradesh receives GTA services from VRl Logistics which is registered in Telangana by way of Transportation of Goods from 'B' who is a registered Dealer in Tamil Nadu. In this Case how the GST is paid under Reverse Charge Mechanism. Query 2: If transporter is registered & he do not charges GST than is it duty of consignee pay GST & get input credit of GST. And, if transporter is not registered & he sends goods from Delhi to Agra & no GST is charged, now is it duty of consignee to pay GST. Please advise the whether IGST or CGST/SGST is to be deposited? Ans: As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, goods transport agency or GTA means any person who provides service in relation to transport o

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₹ 750. Is a GTA liable to register? As per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is only engaged in making supplies of taxable goods/services, where the total tax on which is liable to be paid on reverse charge basis by the recipient as the category of persons exempted from obtaining registration under GST. Thus, a GTA does not have to register under GST if he is exclusively transporting goods even if the turnover exceeds 20 lakhs as the total tax is required to be paid by the recipient under reverse charge basis. Services Turnover GST Paid by Case I Transporting goods of registered dealers or any of the 8 items as mentioned above 12 Lakhs Registered dealer or recipient of services under RCM Transporting goods of unregistered persons 4 Lakhs No one Total Turnover 19 Lakhs Aggregate turnover being less than 20 Lakhs, GTA is not required to be registered. Case II Transporting goods of registered dealers or any of the 8 items as mentioned above 19 Lakh

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y other law A co-operative society established under any law A person registered under GST A body corporate established by or under any law; or A partnership firm whether registered or not (including AOP) Casual taxable person Who will pay under Reverse Charge Basis? As per Notification No. 13/2017- Central Tax dated 28/06/2017, the person who pays or is liable to pay freight for the transportation of goods by road in goods carriage & located in the taxable territory shall be treated as the receiver of service. What if, the payment is made by sender? If the supplier of goods (consignor) pays the GTA, then the sender will be treated as the recipient & he will pay GST on reverse charge basis. What if, the payment is made by receiver? If the liability of freight payment lies with the receiver (Consignee), then the receiver of goods will be treated as a receiver of transportation services & will pay GST on reverse charge basis. Situations showing who is liable to pay GST in cas

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vidual B GTA (If GTA is registered) Rate of Tax GTA can opt for 12% GST with ITC or 5% GST with no ITC. However, the GTA has to give an option at the beginning of financial year. Input Tax credit for the recipient of GTA services In case of reverse charge, the person responsible for paying tax is the service recipient who is not supplying the GTA service so the concern of using any inputs to supply GTA service does not arise in his case. He is liable to pay GST only because of RCM. So GST paid on GTA under RCM can be availed as ITC by the person paying the tax Place of Supply As per section 12(8) of IGST Act 2017, the place of supply of services by way of transportation of goods, including by mail or courier to- (a) a registered person, shall be the location of such person (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation. So in the given query, The place of GTA supplier is Telengana & The place of supply

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he person liable for paying tax whether as consigner, consignee or goods transport agency Name, address and GSTIN (if applicable) of the GTA Tax invoice number (it must be generated consecutively and each tax invoice will have a unique number for that financial year) Date of issue Description of service Taxable value of supply Applicable rate of GST (Rates of CGST, SGST, IGST, UTGST and cess clearly mentioned) Amount of tax (With breakup of amounts of CGST, SGST, IGST, UTGST and cess) Whether GST is payable on reverse charge basis Signature of the supplier Returns to be Filed by a GTA If all the services of the GTA fall under RCM then a GTA is not required to register. If a GTA registers, then it will have to file the normal 3 monthly returns – GSTR-1 (sales), GSTR-2 (purchases-no ITC available) & GSTR-3 (monthly summary & tax liability). FAQs on GTA Rahul hired a GTA to transport his goods. The consideration charged was ₹ 1,200. Will Rahul pay GST? Rahul will not pay GST

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registered under GST. The GTA demands that Ram should pay tax under RCM. Ram argues that since he is not registered, he does not have to pay any GST. Ans: Only the persons above (Notification No. 13/2017- Central Tax (Rate) dated 28th June, 2017) are required to pay GST under RCM. Unregistered dealers (Ram) purchasing goods/services from unregistered GTA do not have to pay GST under reverse charge mechanism. If the URD hires from a registered GTA, then the registered GTA is liable to pay GST. So, Ram is not liable to pay GST under RCM. Ram now purchases garments from Assam and pays for a truck to deliver the goods to his shop in Kolkata. The GTA says that Ram has to register for GST as he is making an inter-state purchase as only registered dealers can have inter-state trade. Ans: An unregistered person can make inter-state purchases. For making inter-state sales, he will have to be compulsorily registered. Since Ram is an unregistered dealer and the GTA is also unregistered then the

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2018 (5) TMI 460 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 179 (All.) – Vires of Notification dated 21.07.2017 and the circulars dated 09.08.2017 and 10.08.2017 – various documents and the forms of the documents liable to be carried along with the goods in transit for a temporary phase till the E-Way bill system is developed – Held that: – The formats of Form 38 and Form 21 have been adopted and prescribed as a format for E-Way Bill 01 and E-Way Bill 02. This has been done and permitted as an interim measure so that the trading activity and the transit of goods may not be affected till E-Way bill system is developed and approved by the council which is likely to take some time.
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The prescription of the forms under the impugned notification is only for temporary purpose and the notification itself is for an interim period till E-Way bill system is developed and approved by the council.
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The notification as stated earlier is not in violation of any statutory provision or

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e documents liable to be carried along with the goods in transit for a temporary phase till the E-Way bill system is developed and approved by the council. The petitioner is not challenging the validity of any provision of U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') or the Rules framed thereunder, namely, Section 165 of the Act or Rule 138 of the Rules. The submission of Sri N.C. Gupta, learned counsel for the petitioner is that in view of Article 279A added to the Constitution of India, a council has been constituted and therefore, until and unless the council recommends the documents and the format of the various forms, the State Government has no authority or jurisdiction in law to prescribe the documents to be carried with the goods in transit or even the forms in which the said documents should exist. Section 165 of the Act empowers the government, i.e. the State Government to make regulations consistent with the Act and the Rules to carry

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ed by the council for the interim period has prescribed certain documents which are supposed to be carried with the goods in movement or transit storage. The prescription of such documents as per the notification dated 21.07.2017 is not in contravention of any provision of the Act or the Rules. It is rather in consonance with Rule 138 of the Rules. The next submission of Sri N.C. Gupta is that by the circulars issued under the said notification, the existing Form 38 and Form 21 prescribed under the U.P. VAT Act have been made applicable for the purposes of movement of goods. The aforesaid notification has prescribed E-Way Bill 01, E-Way Bill 02, E-Way Bill 03, etc. as the documents which are to be carried along with the goods in movement or transit storage. The formats of Form 38 and Form 21 have been adopted and prescribed as a format for E-Way Bill 01 and E-Way Bill 02. This has been done and permitted as an interim measure so that the trading activity and the transit of goods may no

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