Goods and Services Tax

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
Order No. 04/2017 Dated:- 29-9-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 29th September, 2017
Order No. 04/2017-GST
Subject: Extension of time limit for intimation of deta

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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
Order No. 4 Dated:- 29-9-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, September 29, 2017
Purattasi 13, Hevelambi, Thiruvalluvar An

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The Manipur Goods and Services Tax (Seventh Amendment) Rules, 2017.
5/10/2017-FD(TAX)/07(R) Dated:- 29-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTIWENT
(EXPENDITURE SECTION)
Imphal, the 29th September, 2017
No. 5/10/2017-FD(TAX)/7(R):- exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the. Manipur Goods and Services Tax Rules, 2017, namely.
(1) These rules may be called the Manipur Goods and Services Tax (Seventh Amendment) Rules, 2017.
2. In the Manipur Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4)

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n rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
(vi) in FORM GST REG-29, –
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.
VIVEK KUMAR DEWANGAN,
Principal Secretary (Finance)
Government of Manipur;
Note:- The principal rules were published in the Gazette of Manipur, Extraordinary, No. 109 28th June, 2017 vide notification No. 5/10/2017-FD(TAX), dated the 22nd June, 2017 and Gazette of Manipur, Extraordinary, No. 131

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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
04/2017-GST Dated:- 29-9-2017 Jharkhand SGST
GST – States
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 29th September, 2017
Order No. 04/2017-GST
Subject: Extension of time limit for intimation of details of stock held

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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.
Order No. 04/2017-MGST Dated:- 29-9-2017 Maharashtra SGST
GST – States
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 29th September 2017.
ORDER
Order No. 04/2017-MGST
No. JC(HQ)-1/GST/2017/Order/19/ADM-8
Subject: Extension of time limit for intimation of details of st

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-54/2017-1-V-(117) Dated:- 29-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 29th September 2017
FA-3-54/2017-1-V-(117).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
AMENDMENT
1. In the Madhya Pradesh Goods and Services Tax Rules, 2017,-
(i) In rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures, letters and word “31st Octob

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Last Date for filing of return in FORM GSTR-3B
04/2017 – State Tax Dated:- 29-9-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION No. 04 /2017-State Tax
Delhi, the 29th September, 2017
(Reference notification no. 35/2017 of GOI)
No. F. 2(3)/Policy-GST/2017/870-81.-In exercise of the powers conferred by sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017, read with notification dated 11.08.2017 and notification no. 22/2017-State Tax, dated 22.08.2017, 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 electr

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The Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2017.
36/2017-State Tax Dated:- 29-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 36/2017-State Tax
Dated the 29th September, 2017.
No. (GHN-92)/GSTR-2017(10)-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 (Eighth Amendment) Rules, 2017.
2. In the Gujarat Goods and Services Tax Rules, 2017,
(i) in rule 2

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The Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-105 Dated:- 29-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(Tax Division)
NOTIFICATION
Jaipur, dated: September 29, 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. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2017.
2. In the Rajasthan Goods and Services Tax Rules, 2017.
(i

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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
04/2017 Dated:- 29-9-2017 CGST – Circulars / Ordes
GST
Superseded vide Order No. 05/2017-GST dated 28-10-2017
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 29th September, 2017
Order No. 04/2017-GST
Subject: Extension

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Exempting supply of services associated with transit cargo to Nepal and Bhutan.
30/2017 Dated:- 29-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2017- Union Territory Tax (Rate)
New Delhi, the 29th September, 2017
G.S.R. 1213 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance

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Exempting supply of services associated with transit cargo to Nepal and Bhutan.
31/2017 Dated:- 29-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 31/2017-Integrated Tax (Rate)
New Delhi, the 29th September, 2017
G.S.R. 1212 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Rev

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Exempting supply of services associated with transit cargo to Nepal and Bhutan.
30/2017 Dated:- 29-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2017- Central Tax (Rate)
New Delhi, the 29th September, 2017
G.S.R. 1211 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) N

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Eighth amendment to CGST Rules, 2017
36/2017 Dated:- 29-9-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 36/2017 – Central Tax
New Delhi, the 29th September, 2017
G.S.R. 1214 (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 (Eighth Amendment) Rules, 2017.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the figu

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he marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
(vi) in FORM GST REG-29, –
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610

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How to file LUT/Bond for SEZ units under GST
By: – PARAS MEHRA
Goods and Services Tax – GST
Dated:- 28-9-2017

Introduction
On receiving large number of representations from exporter, the Central Board of Excise and Customs (CBEC) in order to grant significant relief to the exporter who were facing lot of difficulties under GST regime, had issued circular just to clarify the issues relating to furnishing of bonds/letter of undertaking (LUT) for exports without payment of IGST.
These clarifications brought huge relief for the exporters with respect to export without payment of IGST
Export or Import to SEZ unit is an interstate supply of goods or service and hence they are mainly covered under IGST act.
IGST Act provides fo

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cuss the case I, i.e. supply to SEZ under bond or LUT made without payment of tax.
Supply to SEZ under bond or LUT are also called Zero-rated supplies
Supply to SEZ units under bond or LUT is made in such cases where goods or services are supplied without payment of IGST, it is therefore also called “Zero-rated supplies.
One needs to file certain documents with the department to supply the goods and services to the SEZ units. The list of documents is as under:
* You need to deliver LUT on stamp paper / while in case of Bonds it can be provided on non-judicial stamp paper both should be signed by the appropriate authority of the organization.
* In both LUT / Bond Fill appropriately Form GST-RFD-11 on the letter head of the organizatio

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could be processed smoothly without any hassles and complexity.
Assignment of the officer's jurisdiction is entirely depending upon the principal place of business of the exporter.
Receipt of Acceptance letter
Once you submit the above-said document and LUT / Bond with appropriate authority and the respective officer verify and check the credentials of the information submitted as per the document.
The authority will issue acknowledgement as a token of compliance in the form letter after getting their signature on the documents within 3 days.
Conclusion
We have tried to cover almost all the relevant point in this article further if you need further guidance and assistance and have any doubt or query related to GST feel free to write

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ANTI PROFITEERING PROVISIONS AND AUTHORITY IN GST (PART-1)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-9-2017

The GST law contains a unique provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
The provisions are contained in the GST law as per following provisions:
CGST Act, 2017
Section 171 on Anti-profiteering measures
IGST Act, 2017
Section 20 which stipulate that provisions of CGST Act, 2017 shall apply mutatis mutandis to IGST Act
UTGST Act, 2017
Section 21 which stipulate that provisions of CGST Act, 2017 shall apply mutatis mutandis to UTGST Act
SGST Act, 2017
Section 171 on Anti-profiteering measures
The Rules for Anti Profiteering are contained in Chapter

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s or both to the consumers.
The authority constituted by Central Government will have powers to impose a penalty in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit.
During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest.
Functions of Anti-Profiteering Authority (APA)
The Authority under section 171 of the GST law shall have the following monitoring functions :
* Input tax credit availed by taxpayer have actually resulted in commensurate reduction in price of goods / services
* The reduction in prices on account of reduction in tax rates have actually resulted in a commensurate reduction in price of goods / services.
Authority for Checking Anti-Profiteering Activities
The Government has notified anti-p

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f Anti-Profiteering Authority (APA)
* To be set up under Anti-Profiteering Rules, 2017
* Does not cover State of J&K
* Investigation by Director General of Safeguards
* To determine methodology & procedure
* Cooperation with other agencies (income tax, police, revenue intelligence etc)
* Power to summon
* Order monitoring by IGST / SGST / CGST authority
* Tenure of 2 years.
Duties of APA
As per Rule 127, APA shall be duty bound to :
* to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
* to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
* to pass an appropriate order.
The powers to take action are also listed as duties whereby it can order pr

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The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.O. Ms. No. 121 Dated:- 28-9-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No.121, Commercial Taxes and Registration (B1), 28th September 2017, Purattasi 12,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-41(d)/2017
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth

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UTTAR PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
KA.NI.-2-1422/XI-9(42)/17 Dated:- 28-9-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
No.-KA.NI.-2-1422/XI-9(42)/17-U.P.GST Rules-2017-Order-(51)-2017
Lucknow : Dated : September 28, 2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UP Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (UP Act no.1 of 1904). the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
1. Short title and commencement
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall

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s shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.":
(ii) in sub-rule (5), for the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3) or sub-rule (3A)" shall be substituted:
3. Amendment of rule 120
In the said rules, after rule 120, the following rule shall be inserted, namely:-
"120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the period specified in rule 117, rule 118, rule 119 or rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the period specified in the said rules or such further period as may be extended by the Commissioner in this behalf."
4. Amendment of rule 122
In the said rules, in rule 122, in clause (b), after the words "Commissioners of State tax or central t

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:
(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at anytime.";
6. Amendment of rule 127
In the said rules, in rule 127. after clause (iii), the following clause shall be inserted, namely:-
(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.":
7. Amendment of rule 138
In the said rules, in rule 138, in sub-rule (1), the following provisos shall be inserted at the end. namely:-
"Provided that where goods are sent by a principal located in one Slate 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 wh

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ices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted and be deemed to have been inserted with effect from July 01, 2017;
(iii) after the words "Designation/Status", appearing at the end the following words, letters and figures shall be inserted, and be deemed to have been inserted with effect from July 01, 2017 ;
"Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a)."
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading "inputs.";
9. Amendment of FORM GSTR-4
In the said rules, in "FORM GSTR-4", in Serial No.8, in entry 8B(2), for the words "Intra-State Supplies", the words "Inter-State Supplies" shall be substituted, and be deemed to have been substituted with effect

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40/2017-1-V-(115) Dated:- 28-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 28th September 2017
FA-3-40/2017-1-V-(115).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Prade

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The Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(18)/2452 Dated:- 28-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(18)/2452
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th day of September, 2017.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in rule 3-
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding anything contained in sub-rules

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-rule (5), for the word “Board”, the word “Commissioner” shall be substituted;
4. 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 the Commissioner in this behalf.”;
5. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
6. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a j

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all be substituted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
(1) Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5(a).
(2) Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRAN 3 besides availing credit in table 7A under the heading “inputs.”;
8. In the principal rules, with effect from the
1st day of July, 2017, in “FORM GSTR-4”, in Serial No. 8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
9. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be insert

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The Principal Commissioner of Central Goods And Service Tax And Central Excise Versus Bhavani Ceramic Pvt Ltd.
Central Excise
2017 (10) TMI 501 – GUJARAT HIGH COURT – 2017 (356) E.L.T. A20 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 28-9-2017
Tax Appeal No. 773 of 2017
Central Excise
MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department has filed this appeal challenging the judgment of the CESTAT dated 06.03.2017 raising following question for our consideration:
“Whether the Tribunal is correct in law when the significant document submitted by the assessee corroborated by the conformational statements of the as

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ssued for the subsequent periods. The audit officer who took objection of ratio is not able to give any correct ratio.
In audit report, they have mentioned ratio of 205 whereas they have recovered the duty as per 1.8 ratio. Thus there is no base ratio of 2.5. Thereafter audit has also been conducted in the year 2009 and 2010 by Central Excise Audit Section as well as A.G. Audit and ratio was found in order as declared by the assessee and further no any objection was taken by the audit party.
Thus the subsequent show cause notice was not required to be issued.”
3. These findings were confirmed by the Tribunal. It can thus be seen that the entire issue is based on appreciation of evidence of record and essentially one of facts. No que

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Sub.: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg.
123/2017 Dated:- 28-9-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS-IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL:
URAN, DIST. RAIGAD, MAHARASHTRA-400707
F.No.S/12-Gen-82/2015-16 AM(X)
Date: 28.09.2017
PUBLIC NOTICE NO. 123/2017
Sub.: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg.
Attention of all the importers, exporters, customs brokers, and other stake holders is invited to the processing of refund of IGST pa

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not validated by PFMS, then the IGST refund, even if sanctioned, may not get credited to the accounts of the exporters.
4. It is reported that “closed” bank accounts of the exporters still exist in the system and PFMS has invalidated such accounts making the prospective disbursal of IGST refund to such closed accounts impossible. Accordingly, the list of accounts, which are not validated by PFMS pertaining JNCH(Export) is uploaded on the website of the “Jawahar Lal Nehru Customs House” (http://www.jawaharcustoms.gov.in) under the heading “Latest Updates” for wider publicity and necessary action at the end of the concerned exporters.
5. In view of the above, exporters are advised to update their bank accounts immediately and not to make an

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Assistant Commissioner of central Goods And Service Tax, Division – VIII (VEJALPUR) Versus Vodafone Essar Gujarat Limited
Central Excise
2017 (10) TMI 82 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 105 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 28-9-2017
TAX APPEAL NO. 761 of 2017
Central Excise
MR. AKIL KURESHI AND MR. BIREN VAISHNAV
For The Appellant : Priyank P Lodha, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department is in appeal against the judgment of CESTAT dated 20.01.2017 raising following questions for our consideration:
“Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in setting aside the penalty as bein

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The assessee relied on the decision of this Court in case of Mundra Ports & Special Economic Zone Ltd. v. C.C.E & Customs reported in 2015 (39) S.T.R. 726 (Guj.). The department on the other hand relied on the judgment of the Bombay High Court in case of 2014 (35) STR 865. The Tribunal by the impugned judgment confirmed the stand of the department that the cenvat credit was not available to the assessee. The Tribunal was of the opinion that the issue is squarely covered by the judgment of Bombay High Court in case of Bharti Airtel. The decision in case of Mundra Ports & Special Economic Zone Ltd. (supra) referred by this Court involved different facts. With respect to penalty however, the Tribunal was of the opinion that being a disputable

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ent view. We may record that the view taken by the Tribunal that the assessee is not entitled to cenvat credits on such inputs is challenged by some of the telecom companies and the Tax Appeals are admitted.
4. The question of penalty has to be viewed in such background. When the assessee bonafide carrying a belief which cannot be stated to be wholly untenable that cenvat credit on such inputs was available, claimed the same with full knowledge of the department, merely because eventually such credit was disallowed, would not give rise to penalty proceedings. Learned counsel for the department submitted that the penalty was imposed under rule 15 of the CENVAT Credit Rules. Subrule (1) thereof provides that if any person takes cenvat credit

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Regarding IGST credit
Query (Issue) Started By: – Jasbir Uppal Dated:- 27-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear professionals,
The IGST paid on import of goods from out of Indian Territory which is out credit should be showing in cash balance on GSTN portal but it is not shown and the taxpayer is unable to adjust the liability of RCM. In GSTR-3B there is no mechanism for adjustment IGST with liability of RCM.
Professionals brother and sister please give the valuable views.
With regards
J.S. Uppal
Tax Professional
Reply By Himansu Sekhar:
The Reply:
No, it is just like any credit if you upload the particulars in gstr2. It will not be shown in the cash balance.
Reply By Hi

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cash, TDS/TCS made on account of tax payer. Money can be deposited in this ledger by Internet banking, debit card, credit card, RTGS, NEFT, over the counter payments of authorized banks. (The credit card needs to be registered on the portal) Payments can be debited from this ledger the debit entry no. is to be reflected in the return. This information will be reflected on real time basis.
Then can the taxpayer meat out the tax liability under RCM with this amount.
Reply By Himansu Sekhar:
The Reply:
RCM can be paid from casdh ledger.
It has no relationship with imports igst.
Reply By KASTURI SETHI:
The Reply:
Under RCM deposit of tax in cash makes you eligible for taking ITC. Thus such cash deposit lying in your electronic ledger has

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ANNUAL SUBSCRIPTION
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 27-9-2017 Last Reply Date:- 29-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Colleagues,
Please discuss the following issue-
Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI attracts GST?
If so what is the rate?
Whether the Institute is to raise invoices against all the members?
Whether the Institute is pay to tax under revserse charge if the member is not registered under GST?
Whether the tax paid on annual subscription can be taken as input tax credit by the members who registered with GST?
Reply By Himansu Sekhar:
The Reply:
Sir,
The annual subscription is subject to tax at 18%. In

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