Goods and Services Tax

GST – 21/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 21/2017-Integrated Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1050 (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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (

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e inserted namely:- (1) (2) (3) (4) (5) 12A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 12B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil ; (c) against serial number 36, in column (3),- (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and

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Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% – GST – 20/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 20/2017-Integrated Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1049 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is

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te or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12 – (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource

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he 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 12 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 18 – ; (ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Transport of passengers

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this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it. ; (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 12 – ; (v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road

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pers; (b) printing of books (including Braille books), journals and periodicals. 5 – (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 18 – ; (vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 – (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 18 – ; (viii) against serial number 34, in column (3), in item (i), after the word drama , the words or planetarium shall be inserted. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note:-The principal notification was published in the Gazette of India

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GST – 20/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 20/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1045 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in co

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of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of

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agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 – ; (ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 – ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agen

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e service has not been taken [Please refer to Explanation no. (iv)] or 6 – ; (v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. ; (vi) against serial number 26,- (a) in column (3), in item (i),- (A) for sub-item (b), the f

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GST – 23/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1048 (E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance

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GST – 22/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 22/2017- Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1047 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely:- In the said noti

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GST – 21/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 21/2017- Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1046 (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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vid

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d namely:- (1) (2) (3) (4) (5) 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil ; (c) against serial number 35, in column (3),- (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and letters

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Goods and Services Tax – Started By: – gopinath lakshmanan – Dated:- 21-8-2017 Last Replied Date:- 17-2-2018 – Dear Sir,Mr.X (employee) is working in Y Ltd (employer). Y bought car from Z Ltd under lease which is group company. Now X got car from Y.car price ₹ 8.11 lakh inclusive of VAT 14.5% (Rs95623). Mr.X is leaving the company and there is no surrender option. Mr.x compulsory to buy the car the invoice price ₹ 7.64 and charging GST @ 29% ₹ 2.21 lakh on Fair Market Value. Is liable to pay GST by employee? if yes, what is the applicable rate under GST law. Pls clarify. – Reply By KASTURI SETHI – The Reply = GST is applicable only if it is proved that such resale is in the course or furtherance of business. If not, it is

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course or furtherance of business as the company is not engaged the business of sale of old and used car. This is not their business. No profit has been earned by the company. Depreciation of the car is also there. Suppose tomorrow the company sells old and used refrigerator, will they pay GST ? No not applicable. Old and and used has to be disposed of ultimately. Before taking any decision, we must know the legal definition of each word , course, business and furtherance.This is my view after thorough analysis. – Reply By Himansu Sekhar – The Reply = Sir, selling a car is a separate transaction. If somebody sells a car which has ultimately be sold in the course of business, then no gst will be applicable to the individual. Otherwise an in

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6 – DELHI HIGH COURT have minutely reviewed the Definition of Business under Section 2 (c) Delhi Sales Tax Act, 1975, which is materially the same as given in CGST Act (Sec. 2(17) – Definition of Business )). The High Court held that: The selling of used cars cannot by any stretch of the imagination be characterized as ancillary or incidental to that business. The assesse never held them for the purpose of sale and purchase, but for using them. At the stage of purchase, they suffered sales tax, which the assessee, as buyer, was bound to pay. The levy of sales tax on an already taxed vehicle with little relation to the business will give rise to an anomaly. The above judgment also deals with the fundamental principles of Taxation which remai

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 21-8-2017 Last Replied Date:- 22-8-2017 – Kindly provide your valuable advise,how we can save GST, if applicable in the following cases :-1.Interest charged from customer for overdue payment.2.Amount charged from customer for early delivery of shipment.3.We procured material & services for electricity supply line from feeder to new factory:-We purchased Poles & Wires from market vendors and given to our contractors(service providers) for installation on road from feeder to factory.Some incidental material required to fit the wires on poles like-clam/nut/bolts/aluminum wire/earthing wire/insulators/hdpe pipes are bring by our contractor (Service provider) for this commis

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ly By Ganeshan Kalyani – The Reply = Dear Sri Soni Ji, please refer Section 16 of CGST Act, 2017. In restriction of input tax credit it is mentioned that credit is not allowed if works contract services supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service. – Reply By Narendra Soni – The Reply = Ok sir.What about point 1 & 2. – Reply By KASTURI SETHI – The Reply = On both points no.1 & 2 GST is applicable. – Reply By Himansu Sekhar – The Reply = Please refer to sec 17(5), the poles and wires are located about side the factory premises. The availability of ITC on such materials is doubtful – Reply By Himansu Sekhar – The Rep

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GST – States – GST Registration – Guidelines to complete proceedings for grant of Registration Certificate including verification under HGST Act, 2017 – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Pushkar Gupta – Dated:- 21-8-2017 Last Replied Date:- 22-11-2017 – Dear Sir Our client are selling material which is parts of locomotive products and control panel which is listed in HSN code 8533 & 8537 under GST and rate of tax is 18% & 28%. As per our understanding If Locomotive products and control panel are supplied to Railway will be covered under HSN 8602 & 8607 and rate of Tax is 5 %. Please advise on the same if material supplied to Railway and what will be rate of tax. Pushkar Gupta – Reply By RAMESH PRAJAPATI – The Reply = Goods are classified as per their Name & technical specification. Consumer of goods cannot influence the classification. Client has correctly classified c

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supply. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Heading 8533 & 8537 relate to electrical machinery and equipment and parts thereof. heading 8602 relates to other rail locomotive, locomotive tenders such as Diesel-electric locomotives, steam locomotives and tenders thereof. heading 8607 relates to parts of railway or tramway locomotives or rolling stock such as Bogies, bissel-bogies, axles and wheels and parts thereof. Parts of railway locomotives are specifically covered by headings 8602 and 8607. Rate of gst is 5%. – Reply By KASTURI SETHI – The Reply = There is no doubt about GST @5% as opined by Sh. Ranganathan, Sir. – Reply By SHARAD DESHPANDE – The Reply = Dear Sir,If we supply the material to Railway Coach Factories

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GST SECTORAL SERIES – FAQ : Government Services – Goods and Services Tax – GST – Dated:- 21-8-2017 – PDF DOWNLOAD – News – Press release

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Goods and Services Tax – Started By: – nunna murali – Dated:- 21-8-2017 Last Replied Date:- 23-8-2017 – we are supplied intermediate good to vendor as per his request and transported, mean while vendor has informed not required material. we are holed the material at tranporter area and bringing back to our factory in our invoice.How take in ITC for our invoice in GST rule wise.please give me suggestions.udaya bhaskar – Reply By RAMESH PRAJAPATI – The Reply = Please give intimation to the Assistant Commissioner / Deputy Commissioner GST regarding return of goods by transporter because consignee did not accepted the delivery of goods with documentary evidence and request the officer to verify the goods so that you can go for refund under Sec

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pply. – Reply By Himansu Sekhar – The Reply = If the goods are returned during the GST era and goods were despatched after 01.07.17, then there is no need to pay the tax and to take the ITC. – Reply By RAMESH PRAJAPATI – The Reply = Yes, if material was dispatched after 01.07.2017 and returned during the same month, GST is not to be paid and therefore question of ITC does not arise. But if material was dispatched before 30.06.2017 and returned during GST era then Section 142 of the CGST Act comes into play. – Reply By Ganeshan Kalyani – The Reply = If material is supplied pre GST and customer is returning it in post GST then such return of goods is considered as deemed supply .customer will have to GST while returning the material. The supp

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 21-8-2017 Last Replied Date:- 21-8-2017 – if client dont want to to take gst credit on stock . is it compulsory to submit trans 1 form for gst credit . although he have closing stock. if he have stock at job worker place is it compulsory to file trans 1 form for giving information about stock at job worker place. in both case he dont want to take credit . – Reply By KASTURI SETHI – The Reply = If you do not want to transfer your cre

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 21-8-2017 – Rule 61 of Goods and Services Tax Rules, 2017 provides the form and manner of submission of monthly return. Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR -1 under section 37 and in Form GSTR – 2 under section 38 has been extended and the circumstances so warrant, return in Form GSTR – 3B in lieu of Form GSTR – 3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. The time limit for furnishing the monthly returns for the month of July and August has been extended by the Central Government. The Central Government amended the Rules vide Notification No. 17/2017-Central tax, dated 27.07.2017. Clause 2(v) of the Fourth Amendment Rule proposed to substitute Rule 61(5). As per the amendment Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR – 1 under section 37 and in Form GSTR – 2 under sec

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amount of input tax credit in Form GSTR – 3 exceeds the amount of input tax credit in terms of Form GSTR – 3B, the additional amount shall be credited to the electronic credit ledger of the registered person. Due date Vide Notification No. 21/2017-Central Tax, dated 08.08.2017 the Commissioner, on the recommendations of the Council specified the due date for filing GSTR – 3B return for July 2017 and August 2017 as detailed below- July 2017- due date 20.08.2017; August 2017 – Due date 20.09.2017. The GSTN made GSTR – 3B return in the portal with effect from 05.08.2017. Details to be furnished The following details are to be furnished in Form GSTR – 3B- GSTIN; Legal name of the registered person; Year and month for which the return is to be filed; Details of outward supplies and inward supplies liable to reverse charge- Nature of supplies- Outward taxable supplies (other than zero rated, nil rated and exempted); Outward taxable supplies (zero rated); Other outward supplies (Nil rates, e

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ate supplies are to be furnished; Non GST supply – value of inter-State supplies and Value of Intra-State supplies are to be furnished. Payment of tax- The following details are to be furnished in respect of Integrated tax, Central tax, State/UT Tax and Cess- Tax payable; Paid through ITC- Integrated tax; Central tax; State/UT tax; Cess Tax paid by TDS/TCS; Tax/Cess paid in cash; Interest; Late fee, if any TDS/TCS credit – Details of credit in respect of integrated tax, central tax and state/UT tax for TCS and TDS are to be furnished. The return should be verified by the Authorized signatory. Note Individual entry of all bills is not required; Filing of this form is mandatory; It is not mandatory for the person who opts for composition levy; The value of taxable supplies is to be calculated as below- A = X + Y – Z + AR – AA Where A = Value of taxable supplies; X = Value of invoices; Y = Value of debit notes; Z = Value of credit notes; AR = Value of advances received for which invoices

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 21-8-2017 – Advance Ruling under GST (Section 95 to 106) Advance ruling is a written decision given by the tax authorities to an applicant on questions relating to applicability of GST on supply of their goods or services. Sec. 96 – Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the Authority for Advance Ruling in respect of that state or UT. Sec. 97(1) – Any person can make online application in Form GST ARA-1. Fee for obtaining Advance ruling A fee of Rs. of ₹ 5,000 has to be paid in the same manner as tax or other dues are paid. Sec. 97(2) – Following are the matters for advance ruling: Classification for

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ke the decision on the admission of application. After admission, final hearing shall be provided to all concerned, and the Authority shall pronounce its decision on the question specified in the application. This entire exercise shall be completed within 90 days from the date of receipt of the application. Sec. 99 – Appellate Authority for Advance Ruling Appellate Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the Appellate Authority for Advance Ruling in respect of that state or UT. Sec. 100- Appeal to Appellate Authority It the applicant or concerned officer are not satisfied with any advance ruling, may appeal in the Form GST ARA-2 to the Appellate Authority within 30 days fro

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ble ITC. Sec. 103-Binding effect of Advance Ruling Advance ruling shall have binding effect only on: The applicant; The concerned officer; The jurisdictional officer in respect of the applicant. The advance ruling shall be binding unless the law, facts or circumstances supporting the Advance Ruling have changed. Sec. 104 – Advance Rulingshall be void ab-initio, if it has been obtained by fraud or suppression of material facts or misrepresentation of facts. Sec. 105 -The Authority and Appellate Authority shall have all the powers of a civil court under Code of Civil Procedure, 1908. – The author is a practising CA and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496. – Articles – Kn

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 21-8-2017 – The GST Council had earlier decided to defer the filing of return in Form GSTR-3 and had recommended the filing of return in Form GSTR-3B for the month of July and August, 2017. Accordingly, the Central Government vide Notification No. 21/2017-Central Tax dated August 8, 2017 had notified the last date for filing of return in Form GSTR-3B for the month of July, 2017 as August 20, 2017. Recently, concerns have been raised by the trade about availability of transitional credit for discharging the tax liability for the month of July, 2017 as there was no separate column for the same in Form GSTR-3B. In this regard, the Commissioner on recommendations of the GST Council vide

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ugust 28, 2017 Compute the tax payable for the month of July, 2017 and deposit the same in cash onor before the August 20, 2017, which will get credited to electronic cash ledger; File Form GST TRAN-1 (which will be available on the common portal from August 21, 2017) before the filing of Form GSTR-3B; Where the amount of tax payable for the month of July, 2017, as detailed in the return furnished in Form GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash on or before August 28, 2017 along with the applicable interest @18% calculated from the 21st day of August, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger. File

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be deposited in cash on or before August 20, 2017 which will get credited to electronic cash ledger; File the return in FORM GSTR-3B on or before August 20, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger. Steps to be followed in aforementioned Case B: Assessee opting to avail transitional credit Registered persons planning to avail transitional credit for discharging the tax liability for the month of July, 2017 need to follow the steps as detailed below: Calculate the tax payable as per the following formula: Tax payable = (Output tax liability + Tax payable under reverse charge) – (transitional credit + input tax credit availed for the month of July, 2017); Tax payable as per (i) above to be dep

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 21-8-2017 – GST council has extended the date for furnishing Form GSTR-3B for the month July 2017, from 20th August, 2017 to 28th August, 2017 vide Notification No. 23/2017 – Central Tax dated 17th August, 2017. This extension is only for such registered person who have opted to file FORM GST TRAN-1 on or before 28th August, 2017 in order to carry forward input tax credit pertaining to period prior to appointed date to GST regime and to set off the same with output tax liability for the month of July, 2017 in Form GSTR-3B, provided following conditions are fulfilled:- Compute the tax payable for the month of July, 2017 and deposit the same in cash on or before the 20th August, 2017

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for payment of taxes It can be seen that extension is only for filing of GSTR-3B for those who wish to file GST TRAN- 1 on or before 28th August, 2017 and not for payment of taxes. Due date for payment of taxes is still 20th August, 2017 for all the registered persons. Period for filing GST TRAN – 1 shortened For availing the benefit of carry forward credit in the return GSTR-3B one has to forgo the relaxation period of 33 days (Total 90 days from 1st July, 2017) which will be still left after 28th August, 2017 for filing Form GST TRAN-1 in normal circumstances. In total 7 days, from the date of such notification, one has to file both GST TRAN-1 and GSTR- 3B. No Provision to revise GST TRAN-1 Once filed, there is no provision to revise GST

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radictory to the provisions of section 39(7) of the CGST Act, 2017 which states that Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return . This implies that the due date of payment of taxes is the due date for furnishing the return. Thus, if the due date of filing GSTR-3B is 28th August, 2017 then due date of payment of taxes should also be 28th August, 2017 and not 20th August, 2017. This notification beats the provision of GST Act mentioned aforesaid. GSTR-3B filed before issuance of the said notification Registered pe

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 21-8-2017 Last Replied Date:- 21-8-2017 – Dear expert, As per the notification no. 11/2017 central tax (rate) dated 28.06.2017 says that, heading 9965 goods transport services is liable @ 2.5/6/9 as the case may be. Whereas under the notification no. 12/2017 central tax(rate) dated 28.06.2017 says that, heading 9965 services by way of transportation of goods is Nil. (a) by road except the services of (I) a goods transportation agency (II) a courier agency (b) by inland waterways. Can anyone explain what is the difference between the two notification with regards to transportation charges. Thanks in advance – Reply By KASTURI SETHI – The Reply = There are following

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GST – States – Trade Notice No. 03/2017-18 – Dated:- 21-8-2017 – OFFICE OF THE COMMISSIONER, GST COMMISSIONERATE JABALPUR GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 – 9490-9510 Trade Notice No. 03/2017-18 Dated 21.08.2017 Sub.: Filing GST Return-3B- Live Demo Attention of the trade, industries and all other concerned, is hereby invited to the facility of Liv

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GST – States – Tax/4(53)/GST-NOTN/2016/C – Dated:- 21-8-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 21st August, 2017 No. Tax/4(53)/GST-NOTN/2016/C:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 and notification No. Tax/4(53)/GST-NOTN/2016/1 dated 11th August, 2017, the Commissioner, hereby makes the following amendments in the notification of the Government of Manipur, Department of Taxes vide No. No. Tax/4(53)/GST-NOTN/2016/2, dated the 18th August, 2017, namely:- (i) in the table, (a) in Sl. No. 1, in column (3), for the figures, letters and word 20th August,

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GST – States – G.O. Ms. No. 186 – Dated:- 21-8-2017 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (CT – I) 21st August, 2017 G.O. Ms. No. 186, Revenue (CT – I) : In exercise of the powers conferred under Section 3 of Telangana Goods and Service Tax Act, 2017 (Act No. 23 of 2017), Government hereby appoint the following classes of Officers mentioned in column No (2) of the following table and functioning under the Telangana Value Added Tax Act, 2005 (Act No. 5/2005) as Officers with corresponding designations in column (3) of the table for the purpose of said Telangana Goods and Service Tax Act, 2017. TABLE Sl. No. Designation under TVAT Act, 2005 Designations under Telangana Goods and Services Tax Act, 2017 (1) (2) (3) 1. Additional Com

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GST – States – CGST/01/2017 (06) – Dated:- 21-8-2017 – Commissioner of State Tax Chhattisgarh, Raipur Notification Raipur, dated 21.08.2017 No./CGST/01/2017 (06) – In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council, Notification No. 5 dated is hereby amended as following namely: – (i) in the table, (a) in SI. No. 1, in column (3), for the figures, letters and word 20th August, 2017 , the fi

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GST – States – 24/2017-State Tax – Dated:- 21-8-2017 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 21ST August, 2017 Notification No. 24/2017-State Tax No. GSL/GSTR-61/B.4 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 and notification No. 21/2017-State Tax dated the 08th August, 2017 published vide No. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of State tax, hereby makes the following amendments in the notification of the Commissioner of State tax vide No. 23/2017-State Tax, dated the 17th August, 2017, published vide No. GSL/GSTR-6

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GST – States – 06/2017-GST – Dated:- 21-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF TAXES KAR BHAWAN Notification No. 06/2017-GST The 21st August, 2017 No. CT/GST-10/2017/193.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th August, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification No. CT/GST-10/2017/192 dated 17th August, 2017 (Notification No. 5/20

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GST – States – 06–C.T./GST – Dated:- 21-8-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 06-C.T./GST Dated: 21/08/2017 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated 8th August, 2017, the Commissioner, hereby makes the following amendments in the notification No. 05-C.T./GST dated the 17th August, 2017:- Amendments (i) in the table,- (a) in Sl. No. 1 in column (1), in column (3), for the figures, letters and word

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