Goods and Services Tax

Goods and Services Tax – Started By: – Ayush Kathuria – Dated:- 12-9-2017 Last Replied Date:- 3-10-2017 – Dear SirWe are from Refrigeration industry and we supply machinery for cold storage.Can you please let us know that according to new notification for works contracts, the new GST rate applicable on the refrigeration machinery and its installation will be 12% or not?Thanks in Advance. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Sl. No. 120 of Schedule IV of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 are classifiable under heading 8418 attracting g

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vable property such contract. Earlier installation of machinery was part of definition of works contract service. Now emphasis is laid on immovable property.. Regarding reduced rate from 18 to 12% is for those who provide works contract service to Govt. Departments. Your chapter is NOT closed here. Now here dispute is 'what is immovable property?' Machinery embedded to earth is also immovable property as per various case laws pertaining pre-GST era.. You can raise the issue before GST Council and you may get benefit. – Reply By Ayush Kathuria – The Reply = Thank you Sethi Ji,Is it for govt. Jobs only??There is no mentioning of govt works contract with the cold storage part of the notification, it is mentioned with the other parts o

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additions and alterations to abandoned or damaged structures on land that are required to make them workable; (iii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise. In pre-GST era your activity was covered under this notification. Now definition of 'works contract ' has changed. More emphasis is laid on construction of original works. Even then in view of the language of the above Notification Serial No.V(e), you can get the benefit of word, Infrastructure for GST rate of 12 %. It is stretching. The issue is not litigation-free. Better option is to seek clarification from GST Council. You must make efforts. Chances are bright. – Reply By Ayush Kathuria – The

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Goods and Services Tax – Compensation cess on various motor vehicles – Amendment Notification – TMI Updates – Highlights

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GST – GST Law and Procedure – 039 – Chapter Thirty Nine GST on Charitable and Religious Trusts The provisions relating to taxation of activities of charitable institutions and religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are not exempt. In fact, there are many services that are provided by such entities which would be within the ambit of GST. GST exemptions for specified services supplied by charitable and religious trusts have been provided in notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 S.Nos.1, 13 and 80. Notification No.12/2017-Central Tax (Rate) dated 28th June 2017, S.No.1 This notification exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide entry No. 1 of the notification, which specifies that services by an entity registered under Section 12AA of Income-tax Act, 1961 by way

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T only if following conditions are satisfied. (a) Entities are registered under Section 12AA of the Income-tax Act, and (b) Services or activities by the entity are by way of charitable activities as listed in the notification. There could be many services provided by charitable and religious trusts which are not covered by the definition of charitable activities as given in the notification. Such services would attract GST. For instance, services of transportation of passengers for a pilgrimage or grant of advertising rights to a person on the premises of the charitable or religious trust or on publications of the trust or granting admission to events, functions, celebrations, shows against admission fee or ticket etc. would be leviable to GST: Notification no.12/2017-Central Tax (Rate) dated 28th June, 2017, S.No.13 This notification exempts services supplied by a person by way of: (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general

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vices other than by way of conduct of any religious ceremony such as granting rights to collect parking fee in the parking lot of the trust or granting photography rights in the premises against a fee or allowing advertisements on the premises of the religious place or in the publications of the trust shall be leviable to GST. The notification also exempts renting of precincts of a religious place meant for general public owned by an entity registered under specified sections of the Income Tax Act subject to the consideration charged for such renting not exceeding the prescribed ceilings as given above. The term religious place , as defined in clause (zy) of the said notification, means a place which is primarily meant for conduct of prayers or worship pertaining to religion, meditation, or spirituality . It has been clarified vide Circular No. 200/10/2016-Service Tax dated 6th September, 2016 issued in the context of identical exemption given from service tax that field formations may

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nd renting of precincts will be taxable irrespective of the manner or the name in which the consideration is received. For example, if donation is received with specific instructions or mutual understanding between the donor and the receiver that religious place will host an advertisement promoting business of the donor, such donation will be subject to GST. But if donation is received without such instructions or without a quid pro quo in the form of supply of any goods or services by the trust to the donor, it shall not be subject to GST. Notification No.12/2017-Central Tax (Rate) dated 28th June 2017, S.No.80 This notification entry exempts services by way of training or coaching in recreational activities relating to: (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Thus, services provided by way of training or coaching in recreational activities relating to arts or culture or sports such as dance, music, painting, liter

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on 12AA of Income-tax Act from a provider of services located outside India, for purpose of providing charitable activities are exempt from GST entry no. 10 of Notification no.9/2017-Integrated Tax (Rate) dated 28.06.2017 and the trust is not liable to pay GST on import of such services under reverse charge mechanism. However, this exemption shall not apply to online information and database access or retrieval (OIDAR) services received by charitable trusts. OIDAR services have been defined in section 2(17) of the IGST Act, 2017 and include services such as advertising on the internet, provision of e-books, music, movie, software, online gaming etc. However, compliance is not on the charitable trust under reverse charge. Services by and to Educational Institutions (including institutions run by charitable trusts) : Activities of a school, college or an institution run by a trust which do not come within the ambit of charitable activities as defined in the notification, will not be exem

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ces by way of,- (i) pre-school education and education up to higher secondary school or equivalent, (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational educational course; Approved vocational educational course has been defined in clause (h) of paragraph 2 (Definitions) of the notification. However, it may be noted that only such services as provided by an educational institution to its students, faculty and staff are exempt. Services provided to others such as renting of property (renting of book shops, canteen premises in school, renting of premises for holding a competitive examination) will be leviable to GST. GST on arranging yoga and meditation camp by charitable trusts :As discussed above, services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of advancement of religion, spirituality or yoga are exempt. Fee or considerati

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ttee constituted under the Haj Committee Act, 2002 in respect of a religious pilgrimage facilitated by the the Government of India, under bilateral arrangement, are exempt from GST. [Entry 60 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017]. Religious Yatras or pilgrimage organised by any charitable or religious trust are not exempt. GST on running of public libraries by charitable trusts :No GST is applicable on activities of public libraries (including those run by charitable or religious trusts) by way of lending of books, other publications or knowledge-enhancing content/material. This activity has been specifically exempted by entry No. 50 of Notification No. 12/2017- Central Tax Rate dated 28th June, 2017. GST on hospital managed by charitable trusts : Entry 74 of Notification No. 12/2017-Central Tax Rate exempts (a) healthcare services by a clinical establishment, an authorised medical professional or paramedics and (b) services provided by way of transport

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hment to carry out diagnostic or investigative services of diseases. This exemption is applicable to the services provided by a clinical establishment, an authorised medical professional or paramedics of a religious or charitable trust also. Supply of food and beverages to the indoor patients as advised by the doctor/nutritionists is a part of composite supply of healthcare services and not separately taxable. Other supplies of food or drinks by a hospital to patients or their attendants or visitors would be taxable Similarly, supply of services other than healthcare services such as renting of shops, auditoriums in the premises of the clinical establishment, display of advertisements etc. will be leviable to GST. GST on services provided to charitable trusts : Services provided to charitable or religious trusts are not outside the ambit of GST. Unless specifically exempted, all goods and services supplied to charitable or religious trusts are leviable to GST. GST on supply of goods by

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Goods and Services Tax – Started By: – Ramesh C Behera – Dated:- 12-9-2017 Last Replied Date:- 14-9-2017 – Hi,We are a Subsidiary of an MNC . Our Parents company supplies Capital Goods to its customers in India. When there is any breakdown capital goods, supplied to said customers, our Parent company send us the spares free of cost paying duty, GST, Freight and clearing charges with an instruction to supply these parts as a replacement of the spares free of cost to the customer.Please let us know the GST implication on the Free of Cost Supply made by us. – Reply By Rajagopalan Ranganathan – The Reply = Sir, First of all please clarify where your parent company is located? If it is located outside taxable territory (India) then the spares s

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since it was charged on the invoice raised on you. Now you are supplying those material to customets as free supply. This transaction does not have consideration. Hence in my view GST is not applicable. – Reply By Himansu Sekhar – The Reply = Free of cost goods against warranty is not chargeable to gst as in the price charged from the original equipments includes the replacement price and charged gst. If you have taken credit on such item, please reverse the same. – Reply By Ramesh C Behera – The Reply = As explained in my previous post, My Parent company is located in Singapore. What ever spares sent to us is custom duty and IGST Paid. We get the spares ( duty and GST Paid) free of cost and just have to supply these spares to the customer

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Goods and Services Tax – GST – Dated:- 12-9-2017 – New Delhi, Sep 12 (PTI) The government has notified levy of increased GST cess of up to 7 per cent on mid-size, large and SUV cars. The GST Council on September 9 had decided to hike cess on mid-size cars by 2 per cent, on large cars by 5 per cent and on SUVs by 7 per cent to bring tax rates on these cars at pre-GST levels. The Finance Ministry late last night notified the hike in quantum of cess to be levied on cars, following which the new rates came into effect. The effective GST rate on mid-size cars will be 45 per cent, and on large cars it would be 48 per cent. The rate will be 50 per cent on sports utility vehicles (SUVs), which include cars with length exceeding 4,000mm and having

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hike the cess from 15 per cent to up to 25 per cent. The Council then on September 9 decided on the quantum of hike in cess in various segments. After the GST council meet, Finance Minister Arun Jaitley had said that in large vehicles where affordability of consumers is high, the cess has been increased. The pre-GST rate has not been restored… Even though we had a headspace of hiking cess by 10 per cent, it has been hiked by up to 7 per cent, Jaitley had said. The highest pre-GST tax incidence on motor vehicles worked out to about 52-54.72 per cent, to which 2.5 per cent was added on account of Central Sales Tax, octroi etc. Against this, post-GST the total tax incidence came to 43 per cent. With the revision in cess quantum with yesterd

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Goods and Services Tax – Started By: – Tax DEPTT – Dated:- 12-9-2017 Last Replied Date:- 13-9-2017 – What is the due date for final deposit of GST for July, 2017? – Reply By KASTURI SETHI – The Reply = Three days before the last date of filing return. For example : GSTR-3B and GSTR-1 will not be treated as ' FILED by the Common Portal until you offset your liability. Challan takes maximum a period of three days for credit into Central Govt. Accounts. – Reply By Ganeshan Kalyani – The Reply

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Goods and Services Tax – Started By: – illayyear yanapu – Dated:- 12-9-2017 Last Replied Date:- 14-9-2017 – Sir,Assessee was engaged in repairing of Ships, Wherein assessee is in India and Place of supply is also India and Ship belong to Foreign company. Assessee has to bill to foreign company in dollars. How GST would attract for this transaction. In my view it is not a export of service due to place of supply is in India. Guide us…Thanksillayyear – Reply By RAMESH PRAJAPATI – The Reply = Th

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Goods and Services Tax – Started By: – saravanan rengachary – Dated:- 12-9-2017 Last Replied Date:- 25-9-2017 – Hi,Customer has deducted 2% on total invoice value towards late supply (Liquidity Damage). Can we issue Credit Note and adjust the tax liability.regardssaravanan. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 34 (1) of CGST Act, 2017 where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who h

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Goods and Services Tax – Started By: – brajesh yadav – Dated:- 12-9-2017 Last Replied Date:- 12-9-2017 – dear sir, please tell me how can i open Json file GSTR 2 & GSTR 2A hw – Reply By Shilpi Bajoria – The Reply = offline utility for GSTR 2 filing is not available yet. please wait till further updates as the last date for GSTR 2 filing has been extended to 31st october 2017. so no need to hurry in this field. – Reply By KASTURI SETHI – The Reply = GSTR 2 can be filed only after the last da

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Goods and Services Tax – Started By: – SHUBHAM SHARMA – Dated:- 12-9-2017 Last Replied Date:- 13-9-2017 – As a result of the recent GST Council Meeting held on 09 th of Sep. 2017, the application for opting for composition scheme has been extended to 30/09/2017.But the option for the same is not working on GST portal.The link on the GST Portal is still showing 16 th August as the last date to opt for compositon scheme. – Reply By MADAN RAHEJA – The Reply = The decisions taken on 9th September h

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 12-9-2017 Last Replied Date:- 13-9-2017 – Dear Professional Colleague, Due dates for filing GSTR-1, 2 & 3 extended till October; GSTR-3B to be filed for August-December months The GST Council, in its 21st meeting held at Hyderabad today, has recommended the following measures to facilitate taxpayers: Due dates for filing GSTR-1, GSTR-2 and GSTR-3 for July month extended by a month In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule for filing GST Returns has been approved: Sl. No. Details / Return Tax Period Revised due date 1 GSTR-1 July, 2017 10-Oct-17 For registered persons with aggregate turnover of more than ₹ 100 crores, the due date shall be 3rdOctober 2017 2 GSTR-2 July, 2017 31-Oct-17 3 GSTR-3 July, 2017 10-Nov-17 Note: Due dates for filing of the above mentioned returns for subsequent periods shall be notified at a later date. GSTR-4 (Return by Composition S

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of inter-state supply of handicraft goods made under the cover of e-way bill Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of ₹ 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of ₹ 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move under the cover of an e-way bill, irrespective of the value of the consignment. Exemption from mandatory registration in case of inter-state supply of job work services (except jewellery, goldsmiths and silversmiths wares) made to registered persons and goods moves under the cover of e-way bill: Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of ₹ 20 lacs (Rs. 10 lacs in special category

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from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later. Committee to be set up for examining export related issues The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports. Group of Ministers to be constituted to monitor and resolve the IT challenges The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation. – Reply By samiuddin ansari – The Reply = Please elaborate whether the Committee of officers of Centre and State under the Chairmanship of Revenue Secretary would also decide the matter relates to export goods stuffing of containers at the premises of registered or non registered exporters under the supervision of Centre or State Govt. GST officers, if exporters requested for physic

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Goods and Services Tax – Started By: – Tpse Sanwe – Dated:- 12-9-2017 Last Replied Date:- 13-9-2017 – Hello everyone,I am foreigner, based outside India.1st time i work with an indian company and i have some questions with GST. I hope you can help. I want to use my company to invoice the indian company. but they say it is going to be subject to tax. i am ok with that but I would like to know how much is the rate. is it 18% ?When we have the tax certificate, does it mention company name only or also the name of the person on it ?In the other hand they say if they pay on my personnal account, then no tax. do you confirm ?Thanks for your help !Best RegardsTpse – Reply By KASTURI SETHI – The Reply = No GST on employee's service to employer

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GST – States – 07-Rc.085/2016/Taxation/A1 – Dated:- 12-9-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Tuesday, September 12, 2017 Avani 27, Hevelambi, Thiruvalluvar andu-2048 No. 07-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) and the Commissioner of State Tax, on the recommendations of the Council, hereby extends the time limit f

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2018 (2) TMI 39 – ALLAHABAD HIGH COURT – 2018 (9) G. S. T. L. 4 (All.) – Rectification of mistake – migration to GST – defect in issuance of ID/password inasmuch as instead of containing the PAN number of the partnership firm, it depicts the PAN number of one of its partner – Held that: – a week's time sought for getting instructions and to ensure that the mistake, if any, is rectified and a fresh ID/password with the correct PAN number is issued to the petitioner so that there may not be difficulty in the migration of the registration certificated and consequently, filing of the return for the month of July and August, 2017 – petition allowed. – Writ Tax No. – 633 of 2017 Dated:- 12-9-2017 – Mr. Pankaj Mithal And Mr. Umesh Chandra Tripat

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n of India seek a week's time for getting instructions and to ensure that the mistake, if any, is rectified and a fresh ID/password with the correct PAN number is issued to the petitioner so that there may not be difficulty in the migration of the registration certificated and consequently, filing of the return for the month of July and August, 2017. List/put up on 19.9.2017. In the meantime, it is provided that the respondents would not initiate any penal action against the petitioner for non filing of GST for the month of July and August, 2017 and for not depositing the tax in respect thereof provided the returns are filed within two weeks of the issuance of the correct ID/password and the tax is accordingly paid within another two we

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GST – States – CCT/26-2/2017-18/11 – Dated:- 12-9-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification No. CCT/26-2/2017-18/11 In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37, first proviso to sub-section (2) of Section 38 and sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax- Act, 2017 (Goa Act 4 of 2017), Central Government Notification No. 29/2017-Central Tax dated 5th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1129(E) dated 5th September, 2017 and Central Government Notification No. 30/2017-Central Tax dated 11th September, 2

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tails/return Class of taxable/registered persons Time period for furnishing of details/return 1 2 3 4 1. GSTR-1 Having turnover of more than one hundred crore rupees Upto 3rd October, 2017. Having turnover of upto one hundred crore rupees Upto 10th October, 2017. 2. GSTR-2 All Upto 31st October, 2017. 3. GSTR-3 All Upto 10th November, 2017. Explanation.- For the purposes of this notification, the expression turnover has the same meaning as assigned to it in Clause (112) of Section 2 of the aforesaid Act. 2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of Section 37, sub-section (2) of Section 38 and sub-section (1) of Section 39 of the aforesaid Act, for the month of August

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GST – States – 27/2017-State Tax – Dated:- 12-9-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 27/2017-State Tax The 12th September, 2017 No. GST/24/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and in supersession of notification No. 26/2017-State Tax, dated the 11th September, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby extends the time limit for furnishing the

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Subject :- Refund of IGST paid on export of goods under Rule 96 CGST Rules , 2017-Reg. – Customs – 54/2017 – Dated:- 12-9-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – J.21011/1/2017-TAX/Vol-I – Dated:- 12-9-2017 – NOTIFICATION No.J.21011/1/2017-TAX/Vol-I, the 12th September, 2017, In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided in the different rules, the remaining provisions shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. In the Mizoram Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), – (i) in rule 117, the words of eligible duties and taxes as defined in Explanation 2 to section 140 shall be deemed to be omitted with effect from the 1st day of July, 2017. (ii) for rule 122, the following rule shall b

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Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017. ; (v) for rule 125, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (vi) for rule 126, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- 126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017. ; (vii) for rule 137, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- 137. Tenure of Authority.- The tenure of the Authority shall be in

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ing information in Part B of FORM GST EWB-01. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that

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portal. (5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the c

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-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. no. Distance Validity period (1) (2) (3) 1. Up to 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported wit

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or Goods and Services Tax Rules of any other State shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax goods, may notify. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules a

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rozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Cru

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-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 07

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s, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10

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rand name]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82

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lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, incl

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notes when sold to the Reserve Bank of India 116. 4907 Cheques, lose or in book form 117. 4901 Printed books, including Braille books 118. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 119. 4903 Children s picture, drawing or colouring books 120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 121. 5001 Silkworm laying, cocoon 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201

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mrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandantika 147. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 148. Kerosene oil sold under PDS 149. Postal baggage transported by Department of Posts 150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 151. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601); (ix) in the principal rules, after rule 138, the following shall be inserted, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or th

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o the movement of goods. (5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138B. Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has

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ance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. 138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. FORM GST EWB-01 (See rule 138) E-Way Bill PART-A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Num

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entral tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge Date Time (if known) FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr. No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. F

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r Locality or Village State Longitude Road or Street Taluka or Block District PIN Code Latitude (b) Contact Information (the email address and mobile number will be used for authentication) Email Address Mobile Number Telephone Fax STD STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) 6. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and ad

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thers Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) (d) Exports of goods/services- without payment of tax (accumulated ITC) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure[clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Ex

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by the applicant, covered under this refund claim. Signature Name – Designation / Status DECLARATION [rule 89(2)(g)] (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id , solemnly affirm and certify that in respect of the refund amounting to Rs. -/ with respect to the tax, interest, or any other amount for the period from-to-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are

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ted tax BRC No. FIRC Date Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (6+9 – 10) No. Date Value Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr.No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/Endorsed

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ions 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) GSTIN/UIN Name (in case (in case Details of invoices covering transaction considered as intra-State /intra-State/ inter-State transaction earlier Transaction which were held inter State/intra-State supply subsequently Invoice details Integrated tax Central tax State/UT tax Cess Place of Supply Integrated tax Central tax State/UT tax Cess Place of Supply No. Date Value Taxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> – (in words) claimed by M/s- (Applicant s Name) GSTIN/Temporary ID for the tax period < ->, the incidence of tax and interest, has not been passed on

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lication. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. Net input tax credit means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. Adjusted total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the

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GST – States – J.21011/1/2017-TAX/Vol-II/Pt-II – Dated:- 12-9-2017 – NOTIFICATION No. J.21011/1/2017-TAX/Vol-II/Pt-II, the 12th September, 2017. In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Mizoram Goods and Services Tax Rules, 2017, read with Section 168 of the Mizoram Goods and Services Act, 2017 (12 of 2017), the Governor of Mizoram, on the recommendations of the Council, specifies that the return for the months as specified in column (2) of the Table below shall be

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GST – States – 10/2017-GST – Dated:- 12-9-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM NOTIFICATION No. 10/2017-GST The 12th September, 2017 NO.CT/GST-14/2017/22.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as "the said Act") and in supersession of notification No. 7/2017-GST, dated the 28

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GST – States – 09/2017-GST – Dated:- 12-9-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM Notification No. 09/2017-GST The 12th September, 2017 No.CT/GST-14/2017/18.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ) and in supersession of notification No. 8/2017-GST, dated the 6th September, 2017, published in the Assam Gazette, Extraordinary, vide number 511, dated the 6th September, 2017, except as respects things done or omitted t

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) 1. GSTR-1 Having turnover of more than one hundred crore rupees Upto 3rd October, 2017 Having turnover of upto one hundred crore rupees Upto 10th October, 2017 2. GSTR-2 All Upto 31st October, 2017 3. GSTR-3 All Upto 10th November, 2017 Explanation.- For the purposes of this notification, the expression turnover has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act. The extension of the time limit, for furnishing the details or return, as the case may be. under sub-section (l) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette. ANURAG GOEL, Commissioner of State Tax, Assa

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GST – States – F.No.16(21)Tax/Juris(GST)/CCT/2017/3697 – Dated:- 12-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT ORDER Jaipur, dated September 12, 2017 In exercise of the powers conferred by sub-section (1) of Section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) I, Alok Gupta, Commissioner of State Tax, Rajasthan, hereby make the following amendment in the order number F.16 (21) Tax/Juris(GST)/CCT/2017/3261 dated 11.07.2017, as amended from time to tim

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Goods and Services Tax – GST Council Decisions – GST on goods and services – Rates, Exemptions, Reverse Charge, Procedural aspects etc. – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 11-9-2017 Last Replied Date:- 12-9-2017 – Dear Sir,Good Morning to all expertsWe request your clarification on raising debit notes and credit notes under GST regime.Debit Note:-We receive parts from our suppliers. On some supplies there is some shortage of parts. In this stage how we have to take into account and whether we have to raise debit note for shortage and based on our debit note our supplier will raise credit note. Is this correct or not. Same is for part rejections also.Who has to upload the details in the gst returns for this shortage /rejections either us or the supplier.Request the experts to clarify this issue since it is very much confusing.Thanks &

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f such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed. The details to be given in the credit note are given in rule 53 (1) of CGST Rules, 2017. The details of credit notes issued shall be given under Column 9 of GSTR-1. The details are to be uploaded by the registered person who issues credit/Debit note. According to Section 34 (2) of CGST Act, 2017 any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note

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be prescribed. The details to be given in the debit note are given in rule 53 (1) of CGST Rules, 2017. The details of debit notes issued shall be given under Column 9 of GSTR-1 Section 34 (4) of CGST Act, 2017 stipulates that any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed. – Reply By KASTURI SETHI – The Reply = Dear Querist, Either you may issue debit note or your supplier may issue credit note. Invoice no. should be mentioned on debit/credit note. Also support the views of both experts. – Reply By

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Goods and Services Tax – GST – Dated:- 11-9-2017 – The following decisions were taken by the GST Council at its 21st meeting held in Hyderabad on 9th September, 2017. The information is being uploaded immediately after the GST Council s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law. 1, To reduce the rate of GST on following services from 18% to 12%: Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repai

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