Goods and Services Tax

Partner s Credit Card – GST issue
Query (Issue) Started By: – Jatinder Kumar Dated:- 25-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
We have purchased goods / services through Credit Card (in the name of Partner) and credit card charges like interest charges, finance charges, etc. debited in firm Profit and Loss A/c.
We also debited GST on credit card interest charges in firm Profit & Loss A/c.
Please guide me, how to reflect interest charges, finance charges, GST paid on such charges in GST Return.
ITC not claimed by us due to credit card in the name of Partner.
Telephone Bills are also in the name of partner's therefore ITC not claimed, where it is shown in return
Thank

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DEATILS OF THE INPUTS HELD IN STOCK UNDER TRANS-1 RETURN
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 25-9-2017 Last Reply Date:- 28-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are manufacture registered under earlier Vat,Excise & Service Tax act. We want to take transit credit of Vat & Excise Credit (Which was shown balance in Last return filed by us on 30.06.17) under Trans -1 return.
While filing Trans-1 there is a details regarding the inputs held in st

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Reporting of ITC not claimed / availed
Query (Issue) Started By: – Jatinder Kumar Dated:- 25-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Respected Sir,
We have purchased some goods / services from registered dealers, ITC not claimed by us on such goods / services due to our GSTIN not mentioned on tax invoices.
Please guide me, ITC not availed by us report in GST return.
Thanks & Regards,
Jatinder Kumar
Reply By MARIAPPAN GOVINDARAJAN:
The R

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Reversal of Input Tax Credit – In GST / VAT era, emergence of by-product which is exempt during manufacturing process is not relevant, what is relevant is sale of goods.
The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. – 2017 (9) TMI 1308 – SUPREME COURT OF INDIA
VAT / Sales Tax
Case-Laws
Dated:- 25-9-2017
The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. – 2017 (9) TMI 1308 – SUPREME COURT OF INDIA
In an important decision though related to Karnataka Value Added Tax (VAT) but equally important in the GST era for reversal of Input Tax Credit on exempted by-products.
While interpreting the provisions of Section 17 of KVAT, hon'ble Supreme Court in the case of 2017 (9) TMI 1308 – SUPREME COURT OF IND

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, element of expenses incurred on raw material would be included. In this manner, when the final product is sold and the VAT paid, component of raw material would be included again. Keeping in view this objective, the Legislature has intended to give tax credit to some extent.
– However, how much tax credit is to be given and under what circumstances, is the domain of the Legislature and the courts are not to tinker with the same.
– Judgment in Godrej & Boyce Mfg. Co. Pvt. Ltd. & Ors. v. Commissioner of Sales Tax and Others [ 1992 (7) TMI 292 – SUPREME COURT OF INDIA] relied upon.
– To the same effect are the judgments in the case of Hotel Balaji & Ors. v. State of Andhra Pradesh & Ors. [ 1992 (10) TMI 240 – SUPREME COURT OF INDIA]
–

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Can the filling of GSTR-3B be avoided by filing GSTR-1, 2 & 3?
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 25-9-2017

Introduction: This article discusses in detail “whether GSTR-3B is to be filed mandatorily or not when it entails huge tax liability due to submission of some wrong information & non revision of the same or filing of the same can be avoided filing of GSTR-1, 2 & 3?”
Query : Sir, i have done mistake in GSTR-3B while submitting the same which has resulted in huge tax liability, so i have not filled the same as there on option to rectify the same on GST website. Can I avoid the filling of GSTR-3B and comply with law by GSTR-1, 2 & 3 in the days to come?
Ans. No. The filling of GSTR-3B is mandatory as per CGST rule 61(5).
For this, attention is invited to old & revised CGST rule 61(5) & newly introduced rule 61(6) vide notification no. 17 /2017 Central Tax dated 27th July 2017 and are reproduced below:
”
Old rule
61(5) Where the tim

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urnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the 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.
”
Earlier Rule 61(5) specified that GSTR-3B is to be filed in lieu of GSTR-3. Which meant that if you are filing GSTR-3B, you need not file GSTR-3.
But, the words “in lieu of” have been removed in the amended Rule 61(5). Accordingly it can be construed that:
• A tax payer has to file GSTR-3B

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in GSTR-3B, the surplus will be credited to electronic credit ledger of the taxpayer.
Revised due dates of filing GSTR-3B as per latest Notification No. 35/2017 – Central Tax dated 15th September, 2017
Month
Last Date for filing GSTR-3B
Aug-17
20th September 2017
Sep-17
20th October 2017
Oct-17
20th November 2017
Nov-17
20th December 2017
Dec-17
20th January 2018
From the above discussion, it is amply clear that filing of GSTR-3B is mandatory in addition of filling of GSTR-1, 2 & 3.
If GSTR-3B is not filled with in time prescribed that there shall be levy of late fee @ ₹ 100 per day subject to maximum of ₹ 5,000/- per Act along penal interest for non payment of tax.
However in case of GSTR-3B wrongly submitted by not filed due to excess tax liability, a request may be made to jurisdictional commissioner to allow revision of the same.
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasi

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AGGREGATE TURNOVER
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 25-9-2017

Aggregate turnover
The expression 'aggregate turnover' is used in GST provisions in many a place. The expression 'aggregate turnover' is defined in Section 2(6) of the Central Goods and Services Tax Act, 2017 ('Act' for short) as the aggregate value of-
all taxable supplies;
excluding the value of inward supplies on which tax is payable by a person on reverse charge basis;
exempt supplies;
exports of goods or services or both; and
inter-State supplies of persons having the same permanent account number,
to be computed on all India basis, but excludes-
central tax;
State tax;
Union territory tax,
Integrated tax; and
Cess.
Turnover in State or Turnover in Union territory
Section 2(112) defines the expression 'turnover in State' or 'turnover in Union territory' as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is

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d in supplies referred to in clause (b) of paragraph 6 of Schedule II; and
* Half per cent of the turnover in State or turnover in Union territory in case of other suppliers,
subject to such conditions and restrictions as may be prescribed. The Government may, by notification, increase the threshold limit to such higher limit, not exceeding one crore rupees as may be recommended by the Council.
The aggregate turnover for opting composition scheme for the special category of States is fixed as fifty lakh rupees.
Section 10(3) provides that the option availed by a registered person shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified in this section.
Input service distributor
Section 20 provides that the Input Service Distributor shall distribute the credit of central tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a document containing the amount of input tax credit b

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ing the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period.
Rule 39 (1)(d) provides that the input tax credit that is required to be distributed as above to one of the recipients 'R1' whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount 'C1', to be calculated by applying the following formula-
C1=(t1/T) x C
Where,
'C' is the amount of credit to be distributed;
't1' is the turnover, as referred to in section 20, of person R1 during the relevant period; and
'T' is the aggregate of turnover, during the relevant period, of all recipients to whom the input services is attributable in accordance with the provisions of section 20.
Person liable for registration
Section 22 prescribes the persons li

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GST on Hotel industry
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 25-9-2017

Introduction: This article discusses in detail about the GST taxability of services of provided by hotel industry.
Types of services provided by Hotel Industry:
* Room accommodation services.
* Serving of foods and liquor in restaurant and in room.
* Rent a cab.
* Mandap keeper.
* Banking and financial services like foreign currency exchange.
* Supply of packed food items as mini bar.
* Renting out the premises for events, conferences etc.
* Catering.
* Laundry services.
* Business support services.
* Telecommunication services like telephone, fax, wifi.
* Beauty parlour
* Gymnasium services.
* Club Facility
Applicable GST Tax Rates
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places
Sl. No.
Room Tariff Per Day
Rate of Tax
1
Less INR 1,000
0%
2
Between INR 1000 but less than 2500
12% With Full ITC
3
Betwe

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in 5-star or above rated Hotel
18% With Full ITC
7
Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like;
28% With Full ITC
Point to be Noted:
* Serving of Alcoholic drinks will be outside the preview of GST and local sales tax or VAT shall be applied on the same.
* It is advisable for the hotel to issue the separate bills for alcoholic drinks and foods.
RENT A CAB
1
Rent a cab (If fuel cost is borne by the service provider)
5% with No ITC.
ITC shall be available if cab is booked from other cab operator.
2
Rent a cab (If fuel cost is borne by the service recipient)
18% with ITC Credit.
MANDAP KEEPER
1
Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, cl

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nasium services
18% with full ITC Credit.
7
Club Facility.
18% with full ITC Credit.
How to determine place of supply in case of hotel industry:
Nature of Services
Place of Supply
Accommodation by a hotel, inn, guest house, home stay club or campsite
Location of immovable property
Accommodation by a hotel for organising marriage or reception or matters related thereto official, social, cultural, religious, or business function
Location of immovable property
Any services ancillary to the above
Location of immovable property
Restaurants or catering services, personal groomig, fitness, beauty treatment, health services
Location where services are actually performed
Time of Supply:
In case of Food, time of supply would be immediately after the delivery happens
In case of service, time limit of 30 days available for raising the invoice.
For advance booking, the time of supply is due immediately on receipt of money.
Input Tax Credit
Input tax credit is available:

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imes difficult to differentiate between a Value Added Tax and an entertainment tax for the common man. However, under the GST regime customers will see only a single charge on their bill and it would give them a clear picture of the tax they are paying.
* Improved Quality of Service
How many times have you had to wait in the hotel lobby wondering if you would miss your flight back home because your bill was still being prepared? With just one tax to compute, the checking-out process at hotels and restaurants will now become easier – another perk that the hospitality industry can brag about.
* Availability of Input Tax
The tourism and hospitality industry will find it easier to claim and avail input tax credit (ITC) and will get full ITC on their inputs. Before GST, the tax paid on inputs (raw edibles for food, cleaning supplies etc.) could not be adjusted against the output without any complications. However, this will become easier in the GST regime.
The Cons of GST
* Increas

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Seeks to amend notification no. 5/2017- State Tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics.
26/2017-State Tax (rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT SECTION
(Expenditure Section)
Notification No. 26/2017-State Tax (rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise Of the powers conferred by c

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Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions
25/2017-State Tax (Rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
Document 1
MANIPUR M GAZETTE
सत्यमेव जयते
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 397
Imphal, Tuesday, November 7, 2017
GOVERNMENT OF MANIPUR
thing
(Kartika 16, 1939)
SECRETARIAT: FINANCE SECTION
(EXPENDITURE SECTION)
Notification No. 25/2017-State Tax (Rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 of
the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No.2/2017-
Sta

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fter S. No. 102 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
in “102A
dous no
2306
Cotton seed oil cake”;
(iv) after S. No. 130 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“130A
50 to Khadi fabric, sold through Khadi and Village
Industries Commission(KVIC) and KVIC certified
institutions/outlets”;
55
30
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(v) after S. No. 135 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“135A 69
Idols made of clay”;
(vi) in S. No. 138, for the entry in column (3), the entry “Charkha for hand spinning of
yarns, including amber charkha”, shall be substituted;
(vii) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical
instruments as listed in ANNEXURE II”, shall be substituted;
(viii) in S. No. 144, for the entry in column (3),the entry “Muddhas made

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stered as on the 15th May2017 under any law for the time being in
force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand
name shall file an affidavit to that effect with the jurisdictional commissioner of State
tax that he is voluntarily foregoing his actionable claim or enforceable right on such
brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand
name shall, on each such unit containers, clearly print in indelible ink, both in English
and the local language, that in respect of the brand name as defined in Explanation
(ii)(a)printed on the unit containers he has foregone his actionable claim or enforceable
right voluntarily.
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ANNEXURE II
List

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a
48.
Pungi or Been
49.
Indian Harmonium: Double reed
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50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Srutiupanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
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6
76.
Dholki
77.
Duggi
78.
Ghatsinghari or gadasingari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87. Mridangam
88.
Pakhavaj
89.
90.
91.
92.
93.
94.
95.
Pakhavajjori Sikh instrument similar to tabla
Panchamukhavadyam
Pung
Shuddhamadalam or Maddalam
Tabala/tabl/chameli – goblet drum
Tabla
Tablatarang – set of tablas
96.
Tamte
97.
ThanthiPanai
98.
Thimila
99.
T

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Seeks to amend notification no. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates.
24/2017-State Tax (Rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE SECTION
(EXPENDITURE SECTION)
Notification No. 24/2017-State Tax (Rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 110, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in Schedule 1 – 2.5%,-
(i) against serial numbers 11,

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erred by sub-section (1) of section 9 of the
Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-
State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary,
vide number 110, dated the 29th June, 2017, namely:-
batur
“salno ito bosc nosso
In the said notification,-
(A) in Schedule I – 2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and
59, in column (3), for the words “put up in unit container and bearing a registered brand
name”, the words, brackets and letters “put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable c

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column (3), the brackets and words, “[other than aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled
cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including
shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw,
supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the
words “other than cotton seed oil cake”, shall be substituted;
(viii) in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan,
dhoopbatti,dhoop, sambhrani”, shall be substituted;
(ix) after S. No. 198 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“198A
4601,
4602
Grass, leaf or reed or fibre products, including mats,
pouches, wallets”;
(x) in S. No. 200, in column (3), for the word “kit

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[other than brooms consisting of twigs or
other vegetable materials bound together, with or
without handles]”;
(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“263A
Any
chapter
Rosaries, prayer beads or Hawansamagri”;
(B) in Schedule II-6%,-
(i) S. No. 15, in column (3), the word “walnuts,”, shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the
words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall
be substituted;
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(iii) in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable
proteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets,
“Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and
batters, including idli / dosa batter”, shall be substituted;
(iv) in S. No. 46, in column (3), for the wor

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er S. No. 92 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“92A
44, 68, Idols of wood, stone [including marble] and metals
83
[other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood”;
(x) in S. No. 128, in column (3), for the words “similar documents of title”, the words
and brackets, “similar documents of title [other than Duty Credit Scrips]”, shall be
substituted;
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(xi) in S. No. 147, for the entry in column (3),the entry “Woven pile fabrics and chenille
fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be
substituted;
(xii) in S. No. 154, for the entry in column (3), the entry “Braids in the piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted; tasse

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f goods of ceramic
Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china
Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
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(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles for
sprinklers”;
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“224A
9404
C

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d, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine”;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper,
kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt
[other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or
not charged”, the words, “other than fire extinguishers, whether or not charged and
Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
(x) in S. No. 384, in column (3), for the words and figures, “Computer monitors not
exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20
inches”, shall b

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destals; high or
low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing
sets,
ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of
stone]”, shall be substituted;
(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the
conveyance or packing of goods”, shall be omitted;
(vi)S. No. 87 and the entries thereof shall be omitted;
(vii) in S.No. 154, in column (3), for the words and figures, “other than computer
monitors not exceeding 17 inches”, the words and figures, “other than computer monitors
not exceeding 20 inches”, shall be substituted;
(viii) S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the
brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be
substituted;
(E) in Schedule-V-1.5%,-
In S.No. 2, in column (3), for the words, “other than Non-Industrial U

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e” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999.
irrespective of whether or not the brand is subsequently deregistered;
Scanned by CamScanner
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14
of 1957;
(C) a brand registered as on the 15th May 2017 under any law for the time being in
force in any other country.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: –
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand
name shall file an affidavit to that effect with the jurisdictional Commissioner of State
tax that he is voluntarily foregoing his actionable claim or enforceable right on such
brand nameas defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand
name shall, on each such unit containers

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The Manipur Goods and Services Tax (Sixth Amendment) Rules, 2017.
5/10/2017-FD(TAX) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 25th September, 2017
No. 5/10/2017-FD(TAX): In 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 (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Manipur 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 anyth

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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.”,
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rule, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3) The Technical Member shall be, paid a monthly, salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired, officer is selected as a Technical Memb

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quarter.”;
7. 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 job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
“Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Manipur, Secretariat Finance Department (Expenditure Section), notification No.5/10/2017- FD(TAX) dated 15.09.2017.
8. In the principal rules, with effect from the 1st day of July, 2017 i in “FORM GST TRAN-1”,
(i) in S

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Erratum to the Tamil Nadu Goods and Services Tax Act, 2017 (G.O. Ms. No.117 CT and R (B1)
G.O. Ms. No. 117, . II(2)/CTR/793(f)/2017 Dated:- 25-9-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
ERRATUM TO THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 117, Commercial Taxes and Registration (B1), 25th September 2017,
Purattasi 9, Hevilambi, Thiruvalluvar Aandu-2048.]
No. II(2)/CTR/793(f)/2017
The following erratum is issued to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-16)/2017, published at Pages 143 to 146 of Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary,

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Last date for furnishing of return in FORM GSTR-3B
ERTS(T) 65/2017/102 Dated:- 25-9-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 25th Sept, 2017.
No. ERTS(T) 65/2017/102 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as “the said Act”) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such cla

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ugust, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act 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 in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 26th d

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State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
G.O. (P) No. 115/2017/TAXES Dated:- 25-9-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 115/2017/TAXES.
25th September; 2017
Dated, Thiruvananthapuram,
9th Kanni, 1193
3rd Aswina, 1939.
S. R. O. N6. 581/2017.-In exercise of the powers conferred under sub-rule (2) of rule 123 of the

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017
No 2151/ST-Il Dated:- 25-9-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017.
In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Go

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017.
No. 2152/ST-II Dated:- 25-9-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017.
In exercise of the powers conferred by rule 120A of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Harya

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Waiver of late fee payable under section 47 or late filing of GSTR-3B for July 2017.
90/ST-2 Dated:- 25-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th September, 2017
No. 90/ST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby waives the late fee payable unde

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Notification under Section 11 sub-section 1 of the HGST exemption of heavy water and nuclear fuel from tax on intrastate supplies thereof.
86/ST-2 Dated:- 25-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 25th September, 2017
No: 86/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on b

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The Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2017.
.F.1-11(91)-TAX/GST/2017(Part-VI) Dated:- 25-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part-VI)
Dated, Agar-tala, the 25th September, 2017.
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely: –
(1) These rules may be called the, Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tripura State Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the fol

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serted;
3. In the principal rules. after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. 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.”
5. 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 job-worker located in any other State, the e-way bill shall be generated by

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l 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 Trans 3 besides availing credit in table 7A under the heading “inputs.”;
7. In the principal rules, with effect from the 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;
8. In the principal rules, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be inserted, namely:-
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an im

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Amendments in the notification of the Government of Odisha, in the F.D. No.19877-FIN-CT1-TAX-0022-2017, dated the 29th June,2017 bearing S.R.O. No. 307/2017 under the OGST Act,2017.
28469-FIN-CT1-TAX-0043/2017 Dated:- 25-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 25th September, 2017
S.R.O. No.- In exercise of the powers conferred by sub-section (3) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government, on the recommendations of the Goods and Service Tax Council and on being satisfied that it is necessary in the public interest so to do, do hereby make the following amendments in the notification of the

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Corrigendum – (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th June, 2017 Notification No.13/2017-State Tax (Rate)
(GHN-90)/GST-2017-S.9(3)(4)-TH Dated:- 25-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
GOVERNMENT OF GUJARAT
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 25th September, 2017
Corrigendum
No. (GHN-90)/GST-2017-S.9(3)(4)-TH:- In the notification of the Government of Gujarat, Finance Department No. (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th J

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Corrigendum – Notification No. 13/2017-Union Territory Tax (Rate), dated the 28thJune, 2017
F. No. 336/20/2017- TRU – G.S.R. 1201(E) Dated:- 25-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 25th September, 2017
G.S.R. 1201(E).- In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 704(E), dated the 28thJune, 2017, at page 53, in the Table, against serial number 2, in column (2), for –
(2)
“Services supplied by an indi

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Corrigendum – Notification No. 10/2017-Integrated Tax (Rate), dated the 28thJune, 2017
F. No. 336/20/2017- TRU – G.S.R. 1200(E) Dated:- 25-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 25th September, 2017
G.S.R. 1200(E).-In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 685(E), dated the 28thJune, 2017, at page 57, in the Table, against serial number 3, in column (2), for –
(2)
“Services supplied by an individual advocate incl

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Corrigendum – Notification No. 13/2017-Central Tax (Rate), dated the 28thJune, 2017
F. No. 336/20/2017- TRU – G.S.R. 1199(E) Dated:- 25-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 25th September, 2017
G.S.R. 1199(E).-In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 28thJune, 2017, at page 161, in the Table, against serial number 2, in column (2), for –
(2)
“Services supplied by an individual advocate including a

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Cash discount & Turnover discount
Query (Issue) Started By: – Chhatra Jain Dated:- 24-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
There is no agreement between supplier ABC Ltd. & recipient for cash discount but as and when funds are required direly by ABC LTD it allows cash discount and issues credit note for the cash discount plus GST. Is GST required to be reversed for this occasional cash discount . Allowing cash discount is not a regular phenomenon. Also what will be the position in case of Turnover discount allowed six monthly.by ABC Ltd. In this case ABC Ltd should issue credit note for the discount amount plus GST.
Reply By Himansu Sekhar:
The Reply:
If you will not reverse the cr

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