Goods and Services Tax

Ninth amendment to APGST Rules
G.O.MS.No. 488 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 488 Dated: 31-10-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.
They shall be deemed to have come into force with effect on and from 13th October, 2017.
AMENDMENTS
In the said Rules,-
(i) in rule 3

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d of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;

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etter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/
Bill of export
Integrated
Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or
SEZ
Developer
6C. Deemed exports
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8
4A.Suppies made to SEZ unit or SEZ

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Seeks to further extend the due dates for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 till 30th day of November, 2017 and 11th day of December, 2017 respectively
17–C.T./GST- 54/2017 – State Tax Dated:- 31-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 17-C.T./GST
Dated: 3

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Seeks to extend the due date for submission of details in FORM GST-ITC-04 till the 30th day of November, 2017
16–C.T./GST- 53/2017 – State Tax Dated:- 31-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 16-C.T./GST
Dated: 31/10/2017
Notification No. 53/2017 – State Tax
In pursuance of sectio

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Seeks to extend the due date for submission of details in FORM GST-ITC-01 till the 30th day of November, 2017
15–C.T./GST- 52/2017 – State Tax Dated:- 31-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 15-C.T./GST
Dated: 31/10/2017
Notification No. 52/2017 – State Tax
In pursuance of section

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Order regarding extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the TSGST Rules, 2017
NO.F.1-11(100)-TAX/GST/2017/9433-40 Dated:- 31-10-2017 Tripura SGST
GST – States
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
NO.F.1-11(100)-TAX/GST/2017/9433-40
Dated, Agartala, the 31st October, 2017.
ORDER
Subject: extension of time limit for submitting the declaration in FORM GST T

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Order regarding extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the TSGST Rules, 2017
NO.F.1-11(100)-TAX/GST/2017/9441-48 Dated:- 31-10-2017 Tripura SGST
GST – States
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
NO.F.1-11(100)-TAX/GST/2017/9441-48
Dated, Agartala, the 31st October, 2017.
ORDER
Subject; Extension of time limit for submitting the declaration in FORM GST TRA

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Order regarding extension of time limit for submitting application in FORM GST REG-26
NO.F.1-1 (100)-TAX/GST/2017/9425-32 Dated:- 31-10-2017 Tripura SGST
GST – States
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
NO.F.1-1 (100)-TAX/GST/2017/9425-32
Dated, Agartala, the 31st October, 2017.
ORDER
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clau

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Corrigendum of the Order regarding classes of officers with their jurisdiction under TSGST Act
NO.F.IV-3(15)-TAX/17(P-1) Dated:- 31-10-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
P.N. COMPLEX, GURKHABASTI, AGARTALA
NO.F.IV-3(15)-TAX/17(P-1)
Dated, Agartala, the 31st October, 2017.
CORRIGENDUM
Please read "Entire Sepahijala District and Amtali markat area & Sekerkote market area excluding Ag

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Order regarding extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
NO.F.1-11(100)-TAX/GST/2017/9417-24 Dated:- 31-10-2017 Tripura SGST
GST – States
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
NO.F.1-11(100)-TAX/GST/2017/9417-24
Dated, Agartala, the 31st October, 2017
ORDER
Subject: Extension of t

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule of the Central Goods and Service Tax Rules, 2017.
12/2017-GST Dated:- 31-10-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/NGST-0RD/8/17/1540
Dated, Dimapur the 31st October, 2017
Order No. 12/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule of the Central Goods and S

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017.
11/2017-GST Dated:- 31-10-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/NGST-ORD/8/17/1539
Dated, Dimapur the 31st October, 2017
Order No. 11/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Go

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Extension of time limit for submitting application in FORM GST REG-26
10/2017-GST Dated:- 31-10-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/NGST-ORD/8/17/1538
Dated, Dimapur they 31st October, 2017
Order No. 10/2017-GST
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Nagaland Goods and S

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
09/2017-GST Dated:- 31-10-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/NGST-ORD/8/17/1537
Dated, Dimapur the 31st October, 2017
Order No. 09/2017-GST
Subject: Extension of time limit for intimation of details of stock held on the date

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Addition to earlier Rules/Amendment to Rules, Notifications and Circular relating to Nagaland GST Act, 2017.
FIN/REV-3/GST/1/08 (Pt.1) Dated:- 31-10-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
CIRCULAR
Dated: 31st October 2017
No.FIN/REV-3/GST/1/08 (Pt.1)::: The undersigned is directed to forward herewith Notification Nos. FIN/REV-3/GST/1/08 (Pt-1)/36-57 dated 26th October 2017 which is in addition to earlier Rules/Amendment to Rules,

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Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4.
ERTS(T) 65/2017/Pt I/035 Dated:- 31-10-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 31st Oct, 2017.
No. ERTS(T) 65/2017/Pt I/35 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Ac

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Extends the time limit for the return FORM GST ITC-01.
ERTS(T) 65/2017/Pt I/036 Dated:- 31-10-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 31st Oct, 2017.
No. ERTS(T) 65/2017/Pt I/36 – In pursuance of section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1)

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Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017 by the due date.
ERTS(T) 65/2017/Pt I/040 Dated:- 31-10-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 31st Oct, 2017,
No. ERTS(T) 65/2017/Pt I/40 – In exercise of the powers conferred by section 128 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017),

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Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September 2017.
ERTS(T) 65/2017/Pt I/042 Dated:- 31-10-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 31st Oct, 2017.
No. ERTS(T) 65/2017Pt I/42 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the M

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
ERTS(T) 65/2017/Pt/043 Dated:- 31-10-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 31st Oct, 2017.
No. ERTS(T) 65/2017/Pt/43 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax A

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Government extends last date of filing of GSTR-2 for July, 2017 to 30th November, 2017;
GST
Dated:- 30-10-2017

Government extends last date of filing of GSTR-2 for July, 2017 to 30th November, 2017;
The last date for filing of GSTR-3 for the month of July, 2017 extended to 11th December, 2017
The last date for filing of GSTR-2 for the month of July, 2017 is 31st October, 2017. The competent authority has approved the extension of filing of GSTR-2 for July, 2017 to 30th November,

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GST Credit appearing as Ineligble in Bill To -Ship To Transactions
Query (Issue) Started By: – Sachin Mohite Dated:- 30-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Dear Sir/ Madam,
One of our client (A) of Maharashtra Supplied Material to (C) of Gujarat on the instruction of his customer (B) at Maharashtra. Consideration is paid by B to A and B further raised invoice to C.
A has applied IGST, as material moving outside Maharashtra, in its Invoice to B as per Section 7 of IGST and accordingly uploaded Return showing Place of Supply as Gujarat.
However in GSTR 2 of B on Portal, said invoice is appearing but showing ineligible for tax credit to B.Since apply of IGST by A is as per provisio

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Software Developed for GST.
Reply By MUKUND THAKKAR:
The Reply:
Where is B is located ?
Reply By Sachin Mohite:
The Reply:
B is Located in Maharashtra
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
You can approach the Helpdesk.
Reply By MUKUND THAKKAR:
The Reply:
if you are loacated in Maharashtra and supplier A is also Maharashtra in transcation is Bill to Ship to than your supplier should be charge only CGST and SGST not IGST. please makes necessary correction in GSTR-2 by adding invoice mode and rectify mistakes.
Reply By Ganeshan Kalyani:
The Reply:
Place of supply is that place where invoice is raised. Here invoice is raised within the State. Hence CGST , SGST will be applicable.
Reply By Sachin Mohite:
The Reply:
Dear Sir

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. Thus in the said contract B is the 2nd Person and C will be the third person. In Invoice by A to B IGST is charged and also in invoice by B to C IGST is charged.
In our case material is delivered at the instruction of 2nd Person (B) only and not at the instruction of 3rd Person (C). Thus Section 10(1)(b) can not be invoked in our case as in our opinion Section 10(1)(a) squarely apply and attract IGST for Invoice to B by A [ as per Section 7 read with section 10(1)(a) ] since the material is moving out of Maharashtra and the movement of goods terminate at Gujarat.
As per Section 20 of IGST Act, for Input Tax Credit, Provisions of CGST Act will apply. Further as per Section 16 of CGST Act, condition for claiming Input Tax Credit is as fol

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Are you a Tally ERP 9 user and want to file your GSTR 2?
Query (Issue) Started By: – Masoom Sahoo Dated:- 30-10-2017 Last Reply Date:- 31-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
*ClearTax brings special feature for Tally users on GSTR-2 filing.*
If you are an existing Tally ERP user, NO need for Tally upgrade to finish your GSTR-2. Click here to download ClearTax Tally Patch
*10000+* Tally users used ClearTax Tally patch to export purchase data from Tally and file G

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GST UPDATE ON DENIAL OF SUBSTANTIAL BENEFIT FOR TECHNICAL GLITCHES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 30-10-2017

It has been four months since GST has been implemented but still GST network is not free from technical glitches. Not a single return utility is error-free, whether it is online or offline. This update is about the technical errors in GST network and its impact on the admissibility of ITC.
Input tax credit (ITC) is the most crucial area of any indirect tax regime. In fact, the arrival of GST was hyped by saying that there will be free flow of ITC which was lacking in the service tax and Central excise regime. On the other hand, the free flow of ITC seems to be a dream as there are number of cases where the availment of ITC is being hindered due to technical errors. Some of such cases are given as follows:-
* If any invoice is not uploaded by the supplier and mistakenly the GSTR-1 is filed. Suppose the buyer also forgets to show the inv

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actions are possible in such a case:-
* The buyer shows it in missing invoices and it is accepted by the supplier. However, once it is accepted, the tax will be again payable by the supplier on the same. This will not be acceptable to supplier as he had already paid the tax on the said invoice; only mistake was that it was wrongly shown in the "B to C" column.
* The buyer does not opts to show it in missing invoice and issues a credit note to supplier. If the supplier accepts the same, he shall have to issue a fresh invoice and it will again create a liability on him which has already been paid.
Therefore, both the options are available in this case are not practicable. In such case also, there seems the possibility that the ITC will lapse. If not, how it will be made workable by GSTN, it is not understandable.
There are a number of similar problems that the assessees are facing everyday while filing the various returns on GSTN. There seems no solution to such problems

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view of above judgment of hon'ble Supreme Court, one thing is clear that if the assessee is legally eligible for some benefit, it cannot be denied on account of some errors, even if the same has occurred at the end of assessee himself. Going by the above analogy, in the given cases also, we can say that if the assessee forgets to upload the invoice or if the invoice is uploaded but the return is not filed due to some error at the site of GSTN; it will be termed as a technical lapse only. Therefore, the analogy drawn by the Supreme Court in the case of Formica India will be equally applicable in the GST regime too and the substantial benefit of ITC cannot be denied because of these technical lapses.
Further, some civil writ petitions are being filed against the working of GSTN and errors occurring there. One such decision has been given by hon'ble Rajasthan High Court's Jaipur bench in the civil writ petition no. 15239/2017 on 5.10.2017. This writ was filed by Rajasthan Tax

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Manual Filing of EGM by shipping lines- Refund of Integrated Goods and Services Tax paid on exports made during the month of July
TRADE FACILITY NO. 15/2017 Dated:- 30-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F. No. S25/260/2017-I&B. Cus.
Dated: 30.10.2017.
TRADE FACILITY NO. 15/2017
Subject: Manual Filing of EGM by shipping lines- Refund of Integrated Goods and Services Tax paid on exports made during the month of July-reg.
Kind attention of Exporters, Importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the letter DOF NO.450/119/2017-Cus.IV dated 25th October 2

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Amendments in the Notification number 9/2017-GST, dated the 12th September, 2017 (CT/GST-14/2017/18.
CT/GST-14/2017/053 (16/2017-GST) Dated:- 30-10-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ::: KAR BHAWAN
NOTIFICATION No. 16/2017-GST
The 30th October, 2017
No.CT/GST-14/2017/053.- In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (

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