Goods and Services Tax

GST – States – J.21011/1/2017-TAX/Vol-II/Part – Dated:- 15-9-2017 – NOTIFICATION No. J. 21011/1/2017-TAX/Vol-II/Part, the 15th September, 2017. In exercise of the powers conferred by Section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under Section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the

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GST – States – FA-3-55/2017-1-V-(103) – Dated:- 15-9-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 15th September 2017 No. FA-3-55/2017-1-V-(103).- In exercise of the powers conferred by sub-section (3) of Section 1 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) read with sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 and notification No. F-A-3-55-2017-1-V(87), Bhopal 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 spec

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GST – States – CCT/26-2/2017-18/12 – Dated:- 15-9-2017 – GOVERNMENT OF GOA Department of Commercial Taxes – Notification No. CCT/26-2/2017-18/12 In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017 and Notification No. CCT/26-2/2017-18/3 dated the 08th August, 2017, Extraordinary Official Gazette No. 3, Series II No. 18, dated 8th 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 spe

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GST – States – F.No.17(131)ACCT/GST/2017/2472 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated September 15, 2017 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby 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 on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:- Table

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GST – States – 35/2017-State Tax – Dated:- 15-9-2017 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 15th September, 2017 Notification No. 35/2017-State Tax No. GSL/GSTR-61/B.5 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 and notification No. 21/2017-State Tax dated the 08th August, 2017 published vide Notification No. GSL/GSTR-61/B.2 dated the 8th August, 2017 the Commissioner of State Tax, 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

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GST – States – 34/017-State Tax – Dated:- 15-9-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 34/017-State Tax Dated the 15th September, 2017. No. (GHN-83)/GSTR-2017( 9 )-TH:-In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force from the 15th September, 2017. 2. In the Gujarat 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 under

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ithin 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 accordance w

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isos 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 Gujarat, Finance Department, Notification No. (GHN-81)/GST-2017/S.23(2)-TH dated the 15/9/2017, Notification No. 32/2017-State Tax dated 15.09.2017. . 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 br

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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-86 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (Act No,9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year: 2. The casual tax able persons mentioned i

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e (HSN) code mentioned in the corresponding entry m column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Sl.No. Products HSN Code 1. Leather articles (including bags, purses, saddlery, harness, garments) 4201,4202,4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415,4416 3. Carved wood products (including table and kitchenware) 4419 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, ouches, wallets 4601,4602 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 58, 62, 63 10. Textiles han

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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-88 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State 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 (l) 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, –

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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-87 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these Jules, they shall come into force with immediate effect. 2. In the Rajasthan Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) afte

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llowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. In the principal rules, after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once. and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by

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(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 notification No. F.Pt.-II-86 dated 15.09.2017 published in the Gazette, 6. 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, for the words, figures and brackets Section 140(1) and Section 140 (4) (a) , the words, figures, brackets and letter Section 140(1), Section 140 (4) (a) and Section 140(9) shall be substituted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoices , the words, bracke

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GST – 35/2017 – Dated:- 15-9-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 35/2017 – Central Tax New Delhi, 15th September, 2017 G.S.R. 1164 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table bel

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published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[31st day of March, 2019].] 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return. [F. No.349 /74 /2017-GST (Pt.)] (D

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GST – 34/2017 – Dated:- 15-9-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 34/2017 – Central Tax New Delhi, the 15th September, 2017 G.S.R. 1165 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Seventh 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 (1), (2) and (3), a person who has been granted registr

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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 equal to his last drawn salary reduced by th

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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 heading, after the

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GST – 33/2017 – Dated:- 15-9-2017 – Superseded vide Notification No. 50/2018 – Central Tax dated 13-09-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 33/2017 – Central Tax New Delhi, the 15th September, 2017 G.S.R. 1163 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 u

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GST – 32/2017 – Dated:- 15-9-2017 – Superseded vide Notification No. 56/2018 – Central Tax Dated 23-10-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32/2017 – Central Tax New Delhi, the 15th September, 2017 G.S.R. 1158 (E).-In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India

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7 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017. Explanation – For the purposes of this notification, the expression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Sl No. Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3. Carved

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Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 8306 22. Metal bidriware 8306 23. Musical instruments 92 24. Horn and bone products 96 25. Conch shell crafts 96 26. Bamboo furniture, cane/Rattan furniture 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 2[29. Chain stitch Any chapter 30. Crewel, namda, gabba Any chapter 31. Wicker willow products Any chapter 32. Toran Any chapter 33. Articles made of shola Any chapter] [F. No. 349/58/2017-GST(Pt.)] (Dr.Sreeparvath

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Goods and Services Tax – Started By: – shreya singal – Dated:- 14-9-2017 Last Replied Date:- 17-9-2017 – Hi, everyone… I have some purchases in july and paid GST on that using GSTIN which I got. But due to some reasons(I didn't get Login credentials back then along with GSTIN) they cancelled my previous number and I created new one in August. Now the purchases which I made in July…can I claim ITC on them in August. Because now I cannot file return for July as my registration is considered to be done in August. Pls, tell me how to claim ITC of those July month's purchases. – Reply By KASTURI SETHI – The Reply = You can take ITC for July, 17 in August, 17. While filing GSTR 3B and other Returns for August, you can claim ITC. Your

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By which when they file return the tax will auto populate in your new number and you will be able to claim the credit. Thanks. – Reply By KASTURI SETHI – The Reply = Procedure has been explained beautifully by Sh.Ganesh Kalyani, an expert. – Reply By Ganeshan Kalyani – The Reply = Thanks you Sir. Your appreciation matters me a lot. Thanks. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The views expressed by Shri Ghanesan are correct. – Reply By Himansu Sekhar – The Reply = Change of gstn is a matter of concern. The process Sri kalyaniji is the only method. – Reply By Ganeshan Kalyani – The Reply = There is facility to correct the detail submitted in GSTR 1 i.e. sales data. Your supplier would have filed the said return. Or you may confirm

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Customs – 100% EOU – The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. – TMI Updates – Highlights

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Customs – Goods imported for organising FIFA under 17, world cup, 2017, exempted from payment of Customs duty and IGST (CVD) – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Saurabh Singh – Dated:- 14-9-2017 Last Replied Date:- 17-9-2017 – I have registered as a composition dealer for manufacturing activity. Now i want to start trading activities also.Can I carry on the trading activity under same GSTIN as there is no option available to add the business activity filed.If not, please advice whether I should start the trading activities under same gst no or should apply for another registration no. – Reply By RAMESH PRAJAPATI –

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 14-9-2017 – Business Section 2(17) of Central Goods and Services Tax Act, 2017 ( Act for short) defines the term business as including the following- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a) whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a perso

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8) of the Act defines the expression Business vertical as a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. The explanation to this section provides that the following factors should be considered in determining whether the goods or services are related include- the nature of the goods or services; the nature of the production processes; the type or class of customers for the goods or services; the methods used to distribute the goods or supply of services; and the nature of regulatory environment (wherever applicable), including banking, insurance or public utilities. Registration Section 25 provides the procedure for registration. Section 25(2) provides that a person seeking registration under this Act shall be granted a single registration in a State or Union territory. However a person h

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hall pay under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply. The explanation to this sub-section clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. Units in SEZ The proviso to Rule 8(1) provides that a person having unit(s) in a Special Economic Zone or being a Special Economic Zone Developer shall make a separate application as a business vertical distinct from his other units located outside the Special Economic Zone. Registration procedure A registered person eligible to obtain separate registration business verticals may submit a separate application in form GST REG – 01 in respect of each such vertical; The application shall be forwarded to Superintendent of Central Ta

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fication, information or documents electronically in Form GST REG – 04 within a period of seven working days from the date of receipt of such notice; If the Superintendent is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents; If no reply is furnished by the applicant in response to the notice issued or where the Superintendent is not satisfied with the clarification, information or documents furnished, he shall for reasons to be recorded in writing, reject such application and inform the applicant electronically in Form GST REG – 05; Deemed Registration If the Superintendent fails to take any action- within a period of three working days from the date of submission of the applicant; or within a period of seven working days from the date of receipt of the clarification, informat

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Goods and Services Tax – GST – By: – Ramnarayan Balakrishnan – Dated:- 14-9-2017 – The purpose of writing this article is to point out that there are no 'mutatis mutandis' CGST rate replication provisions in the SGST laws, and as such, without appropriate notifications under the SGST laws of the respective states, the levy of SGST in these states cannot be considered as legal. In the above background, it is a bit surprising that certain CGST notifications have not been replicated under SGST by the respective states even within a reasonable period of time. This gives rise to legal as well as system related (gstn.com) issues, which are analyzed below: 1. Implications from the legal perspective 1.1 States which have not yet notified e

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radesh Bihar Chattisgarh Delhi Goa Gujarat Haryana J&K Jharkhand Karnataka Madhya Pradesh Maharashtra Nagaland Odisha Rajasthan Tamil Nadu Tripura West Bengal As mentioned earlier, there are no 'mutatis mutandis' CGST rate replication provisions in the SGST laws, and as such, without appropriate notifications under the SGST laws of the respective states, the levy of SGST in these states cannot be considered as legal. As such, if we take the state of Telangana (which hasn't yet notified the above rate changes) as the example, the only option to calculate GST on GTA/ Cab is as given below: CGST (new rate which has been notified) – 6% SGST (old rate only, since new rate hasn't been notified) – 9% Total GST 15% 1.2 State whi

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t align. 2. Implications from the GSTN perspective Now, it is pertinent to note that the GSTN portal doesn t seem to be accepting any line item in which the CGST and SGST tax rates/ amounts differ, since the information pertaining to each transaction is captured as a single line item (it might have been possible, if, the CGST and SGST were captured as different line items). As such, if we create rules which have 6% CGST and 9% SGST, we may not be able to file the returns in the GSTN portal. The apt approach would be to adopt the SGST rates only as and when the respective state governments notify the same. However, owing to delay in issue of notifications by various state governments, there could be situations when the CGST and SGST are diff

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 14-9-2017 Last Replied Date:- 17-9-2017 – The Central Board of Excise and Customs has issued rules on the Electronic Way bill that requires registered entities to furnish information to the GST-Network (GSTN) website, relating to goods worth more than INR 50,000 they intend to move within a state or outside. Moving goods worth more than INR 50,000 under GST will require prior online registration of the consignment and securing an e-waybill that tax officials can inspect any time during transit to check tax evasion. GSTN will generate e-waybills valid for days, depending on the distance to be travelled one day for 100 km. According to norms, upon generation of the e-way bill on the common portal, a unique E-way Bill Number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. The person in-charge of conveyance will be required to carry the invoice or bill of supply or deli

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on the common (GSTN) portal. The salient features of e-way bills are as follows: Freight worth over INR 50,000 will require obtaining prior registration and generation of e-way bill under the GST regime Tax officials would be empowered to inspect e-way bills any time during the journey to check for tax evasion. Every registered person who causes movement of goods of consignment value exceeding INR 50,000 in relation to a supply, for reasons other than supply, or due to inward supply from an unregistered person, shall before commencement of movement, furnish information relating to the said goods in Part A of Form GST INS-01, electronically, on the common portal GSTN. The e-way bills will be valid for days from the date of generation depending upon the distance the goods have to be transported, where one day would equal 100 km. The rules propose to authorise the tax commissioner or an officer empowered by him to intercept any conveyance to verify the e-way bill or the number in physical

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t of goods shall carry while the goods are in movement or in transit storage . At present, some 40-50 per cent of goods moved by road, at a conservative estimate, are under-reported. Under these circumstances, at least having an EBN system to collect data from consignments above INR 50,000 appears to be fair and equitable to suppliers, transporters and receivers. In case an enforcement officer decides at random to inspect a truck and check the veracity of the declaration by matching with the EBN at a time when the GSTN portal is not functioning, then the vehicle should not be detained beyond 30 minutes. There can be genuine concerns with e-way bills and consequent actions on enquiry. In case of mismatch or wrong declaration by transporters, goods may be offloaded at the risk and cost of supplier/common carrier/transporter and concerned vehicle should be allowed to go so that other consignments in the truck belonging to several receivers are not held up. The e-way bill in the GST regime

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which tracking of goods will be enabled through Radio Frequency Identification. The use of e-way bills for inter-State movement of goods is a remarkable initiative as it will enable standardization of processes and bring transparency in the system. This proposal has immense potential to root out the corrupt practices in this sector to a large extent. Moving goods with fake bills would be difficult in GST regime. Companies will have to generate electronic waybills through the GST portal for inter-state movement of goods. While this is an improvement over the earlier system, there are fears that trucks may still be stopped at State borders. – Reply By Ganeshan Kalyani – The Reply = Dear Sir, The article is very informative. Nicely compiled Sir.In the VAT regime trucks were detained for want of documents. Even if the goods were exempted the officer inspecting the vehicle did not spare the truck owner and issues notice to visit office for further verification. The vehicle would then be re

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GST – States – 726/2017/9(120)/XXVII(8)/2017 – Dated:- 14-9-2017 – Government of Uttarakhand Finance Section-8 No. 726/2017/9(120)/XXVII(8)/2017 Dehradun Dated 14th September, 2017 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) , the Governor is pleased to allow to waives the late fee payable under

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GST – States – FIN/REV-3/GST/1/08/465 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No. FIN/REV-3/GST/1/08/465 OFFICE MEMORANDUM Dated 14th September 2017 Subject: Advisory for issue of tax invoices & GST facts – reg. 1. With the introduction of the Goods and Service Tax (GST) in the State from July 1, 2017, it has become imperative upon all authorities who award contracts or execute agreements for supply of goods or services (including works contract) or both, and make payments for such supply of goods or services or both, to ensure that Government revenue is protected and secured under all circumstances. 2. All concerned may note that GST has subsumed all indirect Central and State taxes in the country. GST is administered broadly under three Acts namely, the Central GST (CGST), the State GST (SGST) and the Integrated GST (IGST). Therefore, for better administration and understanding of GST and in continuation of office memorandum of even numbe

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tually accrued (credited) to the State where the goods or services or both are finally consumed. (h) The tax invoice of the supplier is the document or the basis upon which the GST paid is transferred to the destination State (where the goods or services are finally consumed). 3. Therefore, it is very critical that the type of tax (whether CGST/SGST or IGST) are correctly recorded in the tax invoice while effecting supplies. Unless the type of tax that one pays or deducts is correctly recorded in the tax invoice of the suppliers along with the supplier GSTIN, State Code (State Code of Nagaland is 13 ) and address of the recipient (buyer), the tax so paid, in all likelihood, will be retained by the supplier's State and the consuming (recipient) State like Nagaland, in all probability, will lose the revenue. 4. For consuming States like Nagaland, it is of utmost importance for all concerned to ensure that the tax invoices issued by the suppliers correctly bears the GSTIN, type of tax

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/GST-C/160/2016 dated 11.8.2017 is furnished till further orders. (iii) The Transport Department may take extra care and ensure that no vehicle purchased (Whether by Government departments or individuals of Nagaland) from outside the State are given registration certificate in the State unless the tax invoice bears the supplier's GSTIN, type of tax as IGST with our state code as 13 sand address of the buyer so as to protect and secure the revenue of the state. 6. It is also clarified for general information that for the purpose of effecting tax deducted at source (TDS) under GST, the window for registration for applying GST Identification Number (GSTIN) is scheduled to be opened w.e.f. 18th September 2017. The necessity of DDOs obtaining GSTIN has been elaborated in the earlier circulars issued by this department. All concerned may therefore take steps to obtain Tax Deduction and Collection Account Number (TAN) from Income Tax Department and create department's e-mail id forthw

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/461 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/461 Dated 14th September 2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for all registered persons who failed to furnish the

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CORRIGENDUM – Notification F.No. FIN/REV-3/GST/1/08- E dated the 30th June, 2017 – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/460 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.No.FIN/REV-3/GST/1/08 (Pt-1)/460 CORRIGENDUM Dated 14th September 2017 In the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.No. FIN/REV-3/GST/1/08-"E" dated the 30thJune, 2017, in the Schedule,- (i) in Sl. No.59, in column (2), for 9 , r

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/459 – Dated:- 14-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No. FIN/REV-3/GST/1/08 (Pt-1)/459 CORRIGENDUM Dated 14th September 2017 In the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.No. FIN/REV-3/GST/1/08 (Pt-1)/453 dated 13th September, 2017 in line 6, for paragraph 5 read paragraphs 3.20 and 3.21 . Sd/- TEMJEN TOY Addl. Chief Secretary & Finance Commissioner Dated 14th September 2

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