Goods and Services Tax – Assignment of Unique Identity Number (UIN) to certain special entities – Power of Proper officer to assign extended – See the amended Rule 17 – TMI Updates – Highlights
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Goods and Services Tax – Due date for filing of Stock statement in FORM GST CMP-03 extended from 60 days to 90 days in case of a person opting for Composition scheme in GST. – See the amended Rule 3. – TMI Updates – Highlights
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Goods and Services Tax – FORM GST REG-13 – Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others – Goods and Services Tax – As amended – TMI Updates – Highlights
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Goods and Services Tax – Started By: – AnilKumar Vyas – Dated:- 18-8-2017 Last Replied Date:- 19-8-2017 – Dear Experts,Thanks for your valuable support …………We are a manufacturing unit, our some foreign expat living in residential service apartment. all the employees are related to production and quality related job. Please suggest, is ITC of GST available on this service?Some of employees living in residential apartment (not service apartment). is GST applicable on these residential pro
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Goods and Services Tax – GST – Dated:- 18-8-2017 – The Union Minister of Finance, Defence and Corporate Affairs, Shri Arun Jaitley has written to State Chief Ministers urging the States to reduce burden of Value Added Tax (VAT) on Petroleum Products used as inputs in making of goods after the introduction of Goods and Services Tax (GST). The letter by Finance Minister highlights a concern being raised by the manufacturing sector in the country regarding the rise in input costs of petroleum products happening on account of transition to Goods and Services Tax regime. In the pre-GST regime, because the petroleum products as well as the final goods produced both attracted VAT, input tax credit of petroleum products being used as inputs by man
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Goods and Services Tax – Started By: – Saurabh Singh – Dated:- 18-8-2017 Last Replied Date:- 18-12-2017 – I am running a canteen inside the premises of a Pvt. Ltd. Company. What are my obligation in GST ? I have to provide food at subsidized rates to the employees for which I also get some amount from the company.Plz advice – Reply By RAMESH PRAJAPATI – The Reply = You will have to take GST Registration if turnover exceeds 20 lacs and after that you have to pay GST on the open market value of the food of the same / similar quality. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Sl. No. 7 (i) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 indicates that Supply, by way of or as part of any service or in any other mann
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ny drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption is chargeable to CGST @9%. Sl. No. 7 (iv) of Notification No. 11/2017-Central Tax (Rate) dated 2806.2017 indicates that Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central
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sessable value for tax calculation if price is not sole consideration {Section 15(1) of CGST}. – Reply By Rajagopalan Ranganathan – The Reply = Sir,By transaction value I meant the cost of the food not the subsidized rate of food. – Reply By Himansu Sekhar – The Reply = The tax will be on the cost plus the subsidy given by the company. – Reply By Saurabh Singh – The Reply = Thank you experts for your valuable opinion.Sir. please advice me on following issue:- If subsidized value of food is 20 and the open market value of the same is 100.I have to charge gst on rs.20 from the employees or on rs 100. Option A Option B Food 20 Food 20 Add:- Add:- CGST 0.9 CGST (4.5% 0f ₹ 100) 4.5 SGST 0.9 SGST (4.5% of rs. 100) 4.5 Total 21.8 Total 29 Pl
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Goods and Services Tax – GST – Dated:- 18-8-2017 – 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. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of return in FORM GSTR-3B for the month of July, 2017 as 20.08.2017. 2. Concerns have been raised by the trade about whether transitional credit would be available for discharging the tax liability for the month of July, 2017. In this regard, attention is invited to notification No. 23/2017-Central tax dated 17.08.2017 wherein the date and conditions for filing the return in FORM GSTR-3B have been specified. Salient points for
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istered 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: I. 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); II. Tax payable as per (i) above to be deposited in cash on or before 20.08.2017 which will get credited to electronic cash ledger; III. File FORM GST TRAN-1 (which will be available on the common portal from 21.08.2017) before filing the return in FORM GSTR-3B; IV. In case the tax payable as per the return in FORM GSTR-3B is greater than the cash amount deposited as per (ii)
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Goods and Services Tax – GST – Dated:- 18-8-2017 – As per the rules, the Goods and Services Tax (GST) for the month of July 2017 has to be paid by 20th August, 2017. Only after the payment of full GST, return in summary Form 3B can be filed. Concerns have been raised about the form for claiming transitional input tax credit not being available on the GSTN website. This form will be available on the GSTN website from 21st August, 2017. In view of this, a small window of opportunity is being give
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Goods and Services Tax – GST – By: – VINOD CHAURASIA – Dated:- 18-8-2017 Last Replied Date:- 20-8-2017 – All about GSTR-3B Introduction: This article discusses in detail about GSTR- 3B, its related aspects & its filling process. For months of July and August GSTR1 and GSTR2 are not to be filed and thus GSTR3 will not be formed because it is the auto-populated form and thus GSTR-3B comes into scenario. So, GSTR-3B has to be filed in lieu of GSTR3 for the months of July and August as below: For the month of July 2017 – To be submitted by Aug 20th , 2017; and For the month of August 2017 – To be submitted by Sept 20th It is Mandatory to file GSTR-3B and there is no exemption from filing GSTR-3B even if you have not carried on any business in the month of July 2017. NIL GSTR-3B is also to be filed mandatorily. GSTR-3B is the provisional return for the month of July 2017. Therefore all dealers who are required to file monthly returns under the GST Regime are required to file GSTR-3B. C
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iling GSTR-3B is that the transitional credits available from the previous VAT/Service Tax/Excise regimes will not be available for credit and use in GSTR-3B. Any such credits have to be shown by filing form TRAN-1 and will be available for use only after filing TRAN-1. GSTR-3B is to be filed from the period from which the registration is taken by the supplier. Therefore, if you have taken registration in the month of August 2017 the option for filing GSTR-3B for July 2017 will not be available and the no GSTR-3B is to be filed for July 2017. GSTR-3B is to be filed through online mode on the GST Portal gst.gov.in Following details are to be shown in the return GSTR-3B. GSTIN number of Registered Person Legal name of Registered Person Summary of Outward Supply & Inward Supply under Reverse Charge Bifurcation of Inter-state outward supplies as follows: To unregistered Person To Composite taxable Person To UIN Holders 5. Summary of eligible ITC available and the ITC to be reversed and
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l signatures or Electronic verification code except for Companies where it has to be filed by digital signatures. GSTR-3B is a simplified return where only total figures of purchases, sales input tax credits and payments are to be entered. Individual entries for each sale invoice are not to be entered in this return. Data in GSTR-3B has to be provided in a consolidated manner i.e. the consolidated amount in respect of information asked has to be furnished. So, taxpayer will be required to consolidate their sales and purchase data for the month for the purpose of filing GSTR-3B. GSTR3B is the consolidated return form being filed for temporary purpose and proper returns has to be filed for both the months. So, GSTR1, GSTR2 and GSTR3 for the month of July and August have to be filed in September. In GSTR-3B, any amendment in invoice issued has to be adjusted against the invoice amount and the net adjusted amount has to be shown and no amendment will be shown separately. In GSTR-3B data ha
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s in Section 3.1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional ITC cannot be claimed in GSTR 3B. It can be claimed only through TRANS 1 and TRANS 2. Enter details of interest, if payable, in Section 5.1. Late fee will be computed by the system Click on Save GSTR-3B button. After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button. On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger. After this the Payment of Tax tile will be enabled, please click it and declare your payment details to pay the taxes and offset the liability. Click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. (This includes tr
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first used for CGST liability and the remaining for IGST Liability; SGST credit cannot be used for paying CGST liability and CGST credit cannot be used for paying SGST liability Transition ITC, if available in ITC ledger, can be used for payment of liabilities of GSTR 3B Click the OFFSET LIABILITY button to pay off the liabilities Click on declaration statement Select Authorized Signatory filing the Form Click on File GSTR-3B button with DSC or EVC Message for successful filing will appear and Acknowledgement will get generated The author is a practising CA and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496. – Reply By KASTURI SETHI – The Reply = Dear Chaurasia Ji, Excellent and timely article. A great services to the assessees. – Reply By NARENDRA SEKSARIA – The Reply = DEAR VINODJI- EXPLAINED IN SIMPLE-STEPWISE-MORE THAN EXCELLANT-U DESRVE ALL CREDITS INPUT CASH ETC-BENEFIT TO WE ALL-TO GOVT-NATION-PL ALWAYS SHARE REALLY
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Goods and Services Tax – GST – By: – Ravi Kumar Somani – Dated:- 18-8-2017 Last Replied Date:- 19-8-2017 – Filing of GSTR-3B return is the first formal communication of business transactions with the government machinery in the GST era. It holds lot of importance especially in the current scenario where many businesses are still struggling with the basics of this new law i.e. obtaining provisional id s, issues in logins, interpretation issues in law, dealing with the procedural aspects and many more… The list can just go on. Amidst all these barriers, the show has to still go on and one has to act upon the mandate of the law and file an error free GSTR 3B return. Since, there is lot of confusion among industry and trade on this filing requirement of form GSTR-3B, therefore this article is written to provide conceptual clarity on filing of this form along with data requirement and calculation mechanics for detailed field wise submission in this form. Before we understand the for
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would first take a look at few important points in this regard: GSTR 3B needs to be separately filed for each GST registration number. It needs to be filed online only in the common portal i.e. www.gst.gov.in, there is no any offline utility provided which can be filled and uploaded into the system. In the post login mode, one can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR 3B, (if applicable), in the given period will be displayed. It is needed to be filed even if it is a nil return. Once filed, the form shall be final and there is no provision for revision of the return once filed. Any revision has to be done through while filing of GSTR -1, GSTR -2, GSTR -3. Upon generation of GSTR 3, if actual liabilities are different from those declared in GSTR 3B, the system will update the delta (difference) between GSTR 3B and GSTR 3 automatically. In case of an upward revision of liabilities, one will be liable t
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tax is mandatory for filing of form GSTR-3B. In other words, GSTR-3B return cannot be filed without full payment of the tax due. Having understood the basics and the requirement of the form, we shall now understand the form in detail with field-wise reporting requirement along with how data/ information must be identified, computed and assimilated by the business to ensure error free filing of this form. Below is the format of the form for quick glance. Field No. 3.1 – Details of Outward Supplies and inward supplies liable to reverse charge A) Outward taxable supplies (other than zero rated, nil rated and exempted supplies) Details of all the taxable outward supplies must be entered here. Therefore, details of zero rated supply, nil rated supply and exempted supply must be excluded. By entering the details here we would be able to calculate the total GST payable on outward supplies. Once we arrive at the value of total GST payable on the outward supplies, then the tax element needs to
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but invoice is issued in the month of July 17, then the transaction shall be liable for service tax to the extent of advances received before July 17 and detail of such invoice to the extent of liability under service tax law should not be included here. Details of invoices raised for stock transfer of goods or cross billing for services to the another registered person of the same entity must be entered here. In other words, it shall contain the details of internal as well as external invoicing. If both taxable and exempted goods or services are covered in the same invoice then only details of the taxable portion of such invoice must be entered here. The exempted portion must be separated and entered below in field (c) even though the same are covered under same invoice number. As the heading clearly states only details of the outward supplies must be entered here. Therefore, if any tax is payable under reverse charge such as services from advocates or purchases from unregistered per
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y filing bond or LUT. Both the categories of zero rated supplies must be mentioned here only. Calculation of tax payable on Zero rated supplies must be done in the same manner as provided in (A) above. Tax columns would be filled when the assessee is opted to pay GST for making exports/SEZ supplies. A supply which is both Nil rated and also Zero rated, then details of such supplies must be mentioned in the category of zero rated supply. For ex: Export of books would be a zero rated and also nil rated supply. Details of this supply must be entered in zero rated supply as in such a case assessee would still be able to claim the refund of the input taxes credit. Putting the details in Nil rated supply may lead to unnecessary consequences from the department and denial of credit thereon. C) Other outward supplies (Nil rated, exempted): Nil rated supplies are the ones where although the supply is taxable but the rate of tax has been kept as Nil whereas exempted supplies are the ones that ar
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plied through an electronic commerce operator, then such electronic commerce operator shall be liable for GST. Liability of GST payable under reverse charge must be calculated as under: Identify the purchases made from unregistered persons to determine the reverse charge liability Segregating the above purchases into inter-state and intra state supplies; Remove the intra-state purchases of a state where there is no registration obtained; Remove the intra-state or inter-state purchases which are not exempted or are nil rated for ex: Purchase of milk, books etc.; Remove the intra-state or inter-state purchases which are not leviable to GST For ex: Petrol, diesel, electricity etc.; Remove the intra-state or inter-state purchases which are purchased from a person who is not in any business i.e. not being a supplier. Segregate the intra state purchases portion on day wise; Remove the ones below ₹ 5,000/- per day; Identifying Place of supply in case of inter-state purchases from unregi
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estaurants. There is a possibility that such restaurant is registered under the composition scheme of the act. Therefore, while identifying vendors under reverse charge a precaution to that extent must be taken. In earlier tax regime, service tax was payable under reverse charge only when payment was made to the vendor. In case of GST, tax under reverse charge needs to be paid at earliest of the following dates: Receipt of goods/ from vendor; Payment entry in books of accounts or debit in bank; or Date immediately following 30 days (60 days in case of services) from the date of issue of invoice by the vendor. Therefore, if any of the above event has taken place, then assessee needs to pay GST under reverse charge. For ex: If a payment is made to an advocate in the month of July 2017, then reverse charge would apply and one needs to identify and disclose these details in Form GSTR-3B and accordingly tax needs to be calculated. Further, in case of certain services that were liable for ta
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ld get covered here are as under: Sale of flats after issuance of the completion certificate; Sale of land; Provision of electricity; Sale of Petrol and petroleum products; Sale of alcoholic liquor for human consumption; Dealings in securities and transactions in money; Actionable claims, other than lottery, betting and gambling. In case any of the above category of supplies are made then details of the same must be reflected in this field. Field No. 3.2: Details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Details of following supplies must be disclosed in this field: Inter-state supplies made to unregistered persons; Inter-state supplies made to composition taxable person; Inter-state supplies made to UIN holder. It is important to note that details in this field are required to be filled only in case of inter-state supplies. Therefore, if any supplies are made to an unregistered person etc. within the same state then such details
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be an offence as it is merely a disclosure part and no transactions being escaped from tax net. Field No. 4: Details of eligible Input Tax Credit Amount of inward supply not to be furnished. Only the amount of tax paid on inward supplies, whether creditable or not, is required to be furnished here. These should be net off credit and debit notes. Firstly, details of all inward supplies in the month of July 2017 on which vendors have charged GST must be identified. Add: Tax payable under reverse charge for which credit is provisionally available in the month of July 2017 itself. Add: Supplies on which credit is distributed by other unit by way of ISD; Less: Above input tax credit must be proportionately reversed to the extent used for exempt supplies, non-business purpose etc as per the formula prescribed in rule 42, 43 of GST rules; Less: In case of capital goods commonly used for both taxable as well as exempted supply, credit needs to be segregated in 60 months and only the credit at
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d and non-GST inward supplies Apart from the details of inward supplies on which credit is taken, details of inward supplies on which no GST is charged by vendors must also be submitted. Such supplies can be categorized as under: Exempt/ Nil rated inward supplies: In case of supplies on which vendor has not charged any GST as the said supply is exempt or is nil rated. For example purchase of books, milk etc. Non-GST outward supplies: Certain supplies are treated as non-GST supplies meaning thereby they are neither exempt or nil rated or zero rated. This is the most toughest aspect in the entire preparation process of Form GSTR 3B since even the smallest of the inward supply details needs to be submitted by virtue of this requirement. For ex: Electricity, fuel expenses, purchase of groceries/ utilities from a small kirana store etc needs to be identified and disclosed. Further, these inward supplies must be bifurcated into inter-state supplies and intra-state supplies and reported accor
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ount remaining, if any, may be utilised towards the payment of IGST; Input tax credit of SGST shall first be utilised towards payment of SGST and the amount remaining, if any, may be utilised towards payment of IGST; Input tax credit of UTGST shall first be utilised towards payment of UTGST and the amount remaining, if any, may be utilised towards payment of IGST; CGST shall not be utilised towards payment of SGST or UTGST; and SGST or UTGST shall not be utilised towards payment of CGST. Interest, penalty, fee or any other amount payable under this Act or the rules made thereunder shall be paid in cash and not by utilizing Input tax credit. Input cess can be used only against payment of output cess and the same cannot be used for paying tax or interest or penalties etc. Interest and Late Fee: The due date for payment of tax for the month of July 2017 is by August 20, 2017. Therefore, if the tax is not paid within the due date prescribed, then interest needs to be paid calculated @ 18%
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any incorrect payment of taxes have larger consequences in the GST regime. Since, the law is nascent and the interpretations are developing, therefore principles would take its own time to get settled. Until then one has to be more vigilant and take due care to avoid erroneous application of the law and disputes arising thereon. – CA Ravi Kumar Somani CA Nagendra Hegde (Article written on 16th August 2017. For any feedback or queries write to ravikumar@hiregange.com or nagendra@hiregange.com ) – Reply By Mohammed Lakkadsha – The Reply = Dear Expert , In my humble opinion the Applicability of GST on services Provided in Jun-2017 for which bill raised in July-17 ( as same can be raised within 30 days as per Service tax Rules )and payment recd in Jul-17 or latter on will be for Service Tax and not under GST . Pls clarify – Reply By KASTURI SETHI – The Reply = In my view,i if service is not covered under RCM, Service Tax is applicable as per Rule 3 of POTRs. – Articles – Knowledge Sharing
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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 18-8-2017 Last Replied Date:- 19-8-2017 – I am posting this article in continuation to my earlier article on 'ZERO RATED SUPPLY WITH EXPORT PROCEDURES (BOND/LUT OR REFUND ROUTE)- Part- I'. The Central Government vide Circular No. 5/5/2017 – GST dated 11th August 2017 has clarified issues related to the furnishing of Bond/Letter of Undertaking for Exports. A large number of communications have been received from the field formations and exporters citing variation in the interpretation of Notification No. 16/2017 – GST dated 7th July 2017 and Circular No. 2/2/2017 – GST dated 5th July 2017 and Circular No. 4/4/2017 – GST dated 7th July 2017. Therefore, in exercise of powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder: Que. 1 Who is eligible to export under Letter of Unde
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ar. A few illustrative cases are as follows: · Case 1 : An exporter had a turnover of ₹ 15 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.5 crore or more (10% of export turnover is more than ₹ 1 crore) · Case 2 : An exporter had a turnover of ₹ 5 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.0 crore or more (10% of export turnover is less than ₹ 1 crore) · Case 3 : An exporter has an export turnover of ₹ 2 crore. He has received ₹ 80 lacs as foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore. · Case 4 : An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-17 which
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s. b) All exporters of goods, services and technology having an import-export code (IEC) number shall be eligible for recognition as a status holder. Status recognition depends upon export performance. An applicant shall be categorized as status holder upon achieving export performance during current and previous two financial years, as indicated in paragraph 3.21 of Foreign Trade Policy. The export performance will be counted on the basis of FOB value of export earnings in free foreign exchange. c) For deemed export, FOR value of exports in Indian Rupees shall be converted in US$ at the exchange rate notified by CBEC, as applicable on 1st April of each Financial Year. d) For granting status, export performance is necessary in at least two out of three years. 3.21 Status Category Status Category: Export Performance FOB / FOR (as converted) Value (in US $ million) · One Star Export House : 3 $ · Two Star Export House : 25 $ · Three Star Export House : 100 $ ·
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without payment of central excise duty. The scheme holds no relevance under GST since transaction between a manufacturer and a merchant exporter is in the nature of supply and the same has not been exempted under GST even on submission of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST. Que. 5 What is the GST impact on transactions with EOUs ? Clarification: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating like any other exporter. Que. 6 What is the treatment of forward inward remittance in Indian Rupee under GST regime? Clarification: Various representations have been received with respect to receipts of proceeds of supplies in
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LUT instead of a bond for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with applicable RBI guidelines. It may also be noted that supply of services to SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange. Que. 7 What are the different requirements of furnishing bank guarantee under GST regime for export ? Clarification: Circular No. 4/4/2017 dated 7th July, 2017 provides that bank guarantee should normally not exceed 15% of the bond amount. However, the Commissioner may waive off the requirement to furnish bank guarantee taking into account the facts and circumstances of each case. It is expected that this provis
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ered persons, having one Permanent Account Number, maybe ₹ 1 crore or more and it also maybe 10% or more of total export turnover. In such cases, the registered person can be allowed to submit bond without bank guarantee. Que. 8 Who will be the Jurisdictional officer for submission of LUT/Bond? Clarification : It has been clarified in Circular Nos. 2/2/2017 – GST dated 4th July, 2017 and 4/4/2017 – GST dated 7th July, 2017 that Bond/LUT shall be accepted by the jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the Central Tax officers shall facilitate all exporters whether or not the exporter was registered with the Central Government in the earlier regime. Que. 9 What is the requirement fo
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LOCAL SALE V. INTER-STATE SALE – Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 18-8-2017 – The sale may be effected within the State or in between two or more States. The local sale is nothing but the intra-State sales. When the sale is between two or more States the same is called as inter-State Sales. In general, sale where seller and buyer both are from same state is called as intra state sale for example seller of Kanpur (U.P.) sells goods to a dealer of Noida (U.P.) but when buyer and seller are in different States, it is Inter-state sales. For example a seller of Chennai (Tamil Nadu) sells goods to dealer based at Allahabad (U.P.) however location of seller and buyer is immaterial and both can be located in same State but goods should be moved from one State to another. Section 3 of Central Sales Tax Act, 1956 discusses when is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. According to this section a sale shall
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hat a sale can be said to be in the course of inter-state only if two conditions concur viz. (i) sale of goods and (ii) a transport of those goods from one State to another. Thus transaction must be a completed sale. Location of buyer and seller is immaterial. Thus, even if buyer and seller are within the same State, sale will be inter-State, if sale occasions movement of goods from one State to another. E.g., the buyer may have construction site in another State and may ask seller to dispatch goods directly to the site. In Commissioner of Commercial Taxes, Hyderabad V. Desai Beedi Company – 2015 (3) TMI 786 – SUPREME COURT the Supreme Court held that in order to constitute an inter-state sale the movement of goods should be occasioned by the sale and that the same must be inextricably connected with the sale. The assessee was engaged in the manufacture of beedi and was having factory and head office in Maharashtra, with a registered branch office in Andhra Pradesh. The beedi leaves we
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the State of Andhra Pradesh to another State were not inextricably connected, but independent of each other and hence it was never an instance of interstate sale . The Madras High Court had an occasion to consider whether the sale of sandal wood in an auction effected in the State of Tamil Nadu and the movement of the goods to another State at the instance of the successful bidder, who was having the place of business in the latter State, would constitute an inter-state sale and whether the demand of payment of tax under the Tamil Nadu VAT Act was justified or not. The Madras High Court in Karnataka Soaps and Detergents Limited V. District Forest Officer, Sathyamangalam and others – 2005 (2) TMI 786 – MADRAS HIGH COURT held that the terms of the tender-cum-auction sale notification covered all the registered sandal wood contractors of Salem Division and that there was no differentiation as local buyer and interstate buyer . The terms of the notification were quite specific, making it o
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her establishment was situated in a Special Economic Zone. The request was turned down by the Authority, considering it as a local sale . She approached the High Court by filing a writ petition. The High Court granted liberty to the appellant to approach the Divisional Forest Officer, Marayoor, Idukki District by filing Form I under CST Act, seeking exemption. The application of the appellant was rejected by the Authority. Therefore she again approached the High Court. The High Court held the tender form stipulated that the successful bidder had to satisfy the entire due amount including the tax under KVAT Act. At no point of time the appellant stated that the offer was subject to exemption to pay any tax under KVAT Act or the goods were being purchased in the course of export through the unit in a SEZ situated in another State and that no tax under the local statute would be payable. The appellant participated in the tender without raising any objection. The terms of e-auction notifi
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Unit; goods imported into the territory of India till they cross the customs frontiers of India; or supplies made to a tourist referred to in section 15; Section 8(2) provides that subject to the provisions of Section 12, supply of services, where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply. The intra-State supply of services shall not include supply of services to or by a SEZ developer or a SEZ Unit. The explanation 1 to this section provides that where a person has- an establishment in India and any other establishment outside India; an establishment in a State or Union territory andany other establishment outside that State or Union territory; or an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons. Expla
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 18-8-2017 – Goods and Services Tax (GST) in now a reality and then most of the present indirect taxes on goods and services shall become history making GST indeed historic. The launch ceremony at Parliament House has rewritten a new destiny, this time an economic one. GST, though has been claimed as one of the biggest tax reforms ever, it is also being seen as one of the most challenging times for automobile sector. Here is an attempt to flag certain areas of concerns for automobile industry and automobile dealers which are indeed grey, both in colour as well as in understanding and interpretation. Closing Stock of Vehicles / Spare Parts GST law provides that all closing sto
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d for marketing and training as a usual business practice which are presently not considered as capital goods. There are two divergent views on the same in view of specific denial of credit to motor vehicles in input tax credit provisions. Discounts on Vehicles Giving discounts to buyers of vehicles by dealers in different forms is very common. It could be via invoice or otherwise. Dealers also get discounts from the manufacturers of vehicles in the nature of quantity or trade discount / incentive. Their tax treatment and documentation would be crucial to avoid interpretational disputes with the Department. Marketing Strategies and Freebies At present auto dealers offer incentives to potential buyers in the form of free insurance, free acce
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ly subject to repair and maintenance which will involve supply of consumables as well as spare parts. Rates of both goods as well as services would be different, i.e., 28 or 18%. The problem of treating a transaction as a mixed or composite supply is a technical issue wherein interpretation may be divergent and would lead to disputes. Heavy Taxes on pre-owned Vehicles Dealing in second hand goods (pre-owned vehicles) is a substantial part of dealer's business. There is no concessional rate of tax prescribed looking to the fact that such goods would have suffered tax already at the time of first purchase. Advance Booking of Vehicles Vehicles booking by paying advance money has have been taxed in past but in GST regime, advance bookings w
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GST – States – SRO-GST-1 (Rate) – Dated:- 18-8-2017 – Government of Jammu and Kashmir Finance Department Notification Srinagar, the 18th of August, 2017 SRO-GST-1 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, hereby makes the following amendment in Notification SRO-GST 1 dated the 8th July, 2017, namely:- In the said notification, in Schedule III – 9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) "452A 4011 70 00 Tyre for tractors 452B 4013 90 49 Tube for tractor t res 452C 8408 20 20 Agricultural Die
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GST – States – Tax/4(53)/GST-NOTN/2016/02 – Dated:- 18-8-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 18th August, 2017 No. Tax/4(53)/GST-NOTN/2016/2 :- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 (hereafter in this notification referred to us the said Rules ) and notification dated 11th August, 2017, 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 porta
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on or before the 28th August, 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 20th 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 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 or the said Rules on or before the 28th August, 2017 along with the applicable interest calculated fr
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GST – States – 03/2017 – Dated:- 18-8-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai-400010, dated the 18th August 2017. Order No. (03/2017) No. JC(HQ)-1/GST/2017/Order/19/ADM-8 Subject: Extension of time Limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Maharashtra Goods and Service Tax Rules, 2017 No. JC(HQ)-1/GST/2017/Order/19/ADM-8.- In exercise of the powers conferred by rule 120A of the Maharashtra Goods and Services Tax Rules,
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GST – States – 02/2017 – Dated:- 18-8-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai-400010, dated the 18th August 2017. ORDER (02/2017) No. JC(HQ)-1/GST/2017/Order/19/ADM-8 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Maharashtra Goods and Service Rules, 2017 No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by rule 117 of the Maharashtra Goods and Services Tax Rules, 2017 read
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GST – States – 34/2017-State Tax – Dated:- 18-8-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 18th August 2017 NOTIFICATION Notification No. 34/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 read with Notification No.JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Maharashtra Government Gazette, Extraordinary, Part-II No. 66, dated the 11th August 2017, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby specifies that the return for the month as s
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GST – States – G.O. Ms. No. 184 – Dated:- 18-8-2017 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department NOTIFICATION Date:18.08.2017 G.O.Ms. No. 184 : In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the Government hereby makes the following rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Telangana Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017. 2. In the Telangana Goods and Services Tax Rules, 2017, (i) in rule 44, (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; (b) in sub-rule (6), for the words and letters IGST and CGST , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; (ii) in rule 96, (a) in
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the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due.
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Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such office
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of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FO
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accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A su
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is rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST D
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ficer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.-(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as the third person ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall
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erty as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said proper
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it to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the c
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of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the tra
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take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (b) in the ca
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operty, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of procee
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in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment
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lowed to make payment in instalments in the preceding financial year under the Act or the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the
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by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Chapter – XIX Offences and Penalties 162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for
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nt shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted. ; (vii) for FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-R
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GST – States – 24256/FIN-TAX-CT1-0043-2017 – Dated:- 18-8-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 18th August, 2017 S.R.O. In exercise of the powers conferred by sub-section (1) 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, do hereby make the following further amendment in the notification of the Government of Odisha, in the Finance Department No. 19829-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No 295/2017, namely:- 2. In the said notification, in Schedule III – 9%, after serial num
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GST – States – Va Kar/GST/4/2017-S.O. 067 – Dated:- 18-8-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th AUGUST, 2017 S.O. 67 Dated 18th AUGUST, 2017- In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as speci
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GST – States – Va Kar/GST/4/2017-S.O. 066 – Dated:- 18-8-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th AUGUST, 2017 S.O. 66 Dated 18th AUGUST, 2017- In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details specified in sub-section (2) of section 38 of the said A
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GST – States – Va Kar/GST/4/2017-S.O. 065 – Dated:- 18-8-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th AUGUST, 2017 S.O. 65 Dated 18th AUGUST, 2017- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of th
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GST – States – Va Kar/GST/07/2017-S.O. 064 – Dated:- 18-8-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th AUGUST, 2017 S.O. 64 Dated 18th AUGUST, 2017- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Jharkhand Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserte
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sions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1stday of July, 2017 or contained in gold or gold jewellery held in stock on the 1stday of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1stday of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditions subject to which the shall be inserted
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-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 1stday of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017for FORM GST REG-13 , the following Form shall be substituted, namely:- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii)
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ame Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who h
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d on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ; and (x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; and (ii) in item (b), – (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; and (c) in the heading of column 8, after the words Eli
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GST – States – 71/ST-2 – Dated:- 18-8-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th August, 2017 No.71/ST-2 – In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted. 3. In the said rules, in rule 17, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted and shall be deemed to have been inserted with effect from the 22nd June, 2017. 4. In the said rules, in rule 40, in sub-rul
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les, in rule 87,- (a) in sub-rule (2), (i) for the sign . existing at the end, the sign : shall be substituted; (ii) after sub-rule (2), the following provisos shall be added, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section
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have been substituted with effect from the 22nd June, 2017 namely:- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City
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horized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11.Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: (Signature) Name of Authorized Person: Or Place: Date: (Signature) Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the
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