Goods and Services Tax

Goods and Services Tax – C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime – TMI Updates – Highlights

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Customs – Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition – Only specified goods to be used in

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Goods and Services Tax – Started By: – N Balachandran – Dated:- 17-8-2017 Last Replied Date:- 17-8-2017 – Sir,Can u please confirm whether the GST charged by IRCTC for Train ticket is eligible for Input credit . Is there any restriction to avail the credit of GST paid on purchasing the Train tickets?RegardsN.Balachandran – Reply By Vamsi Krishna – The Reply = There is an option given while booking ticket in IRCTC , you can update GST details.If you are booked tickets jn the name of your company

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 17-8-2017 Last Replied Date:- 17-8-2017 – PL CLARIFY IN SHORT REGARDING 3B GSTR RETURN EARLIER SHOWN AT POINT 3 (D) FIGURE REVERSE CHARGE OF GTA AND URD PUR GST AMT CAN BE TAKEN AS ELIGIBLE ITC AT POINT 4(3) IN CASE OF MFG UNIT AND GST WHETHER IT WILL BE ONLY ON CGST AND SGST OR CAN BE BE SHOWN IN IGST. REGARDS, N K ROY – Reply By Vamsi Krishna – The Reply = RCM can be availed for both Intra & Inter state supplies. 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 a) Segregating the above purchases into inter-state and intra state supplies; b) Remove th

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rate of tax and compute GST payable on purchases from unregistered persons; k) Identify supplies notified to be taxable under reverse charge. For ex: advocates, GTA, sponsorships; l) Identifying the classification code for such supplies; m) Apply the appropriate rate of tax and compute GST payable on notified supplies under reverse charge; n) In case of e-commerce operator the above calculation needs to be done for shifting of charge also. o) Raise a consolidated monthly invoice mentioning all the taxable supplies subject to reverse charge as per the mandatory requirement of a tax invoice. Once the above calculation is performed, total taxable value and tax on inward supplies liable under reverse charge must be disclosed in Form GSTR 3B. –

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 – DEAR SIR, PLEASE CLARITY IN RETURN 3BGSTR OF MEDICINE MGF CO REGARDING POSTING OF 3(D) SECTION IMPORT OF SERVICE WHERE HAVE TO POST 5% ON TOTAL FIGURE OF GTA BILL U/S 9(3) AT PLACE IMPORT OF SERVICE AND UNREGISTERED PURCHASE EXPENCE- % OF TOTAL FIGURE AS PER U/S9(4) ON EXMPLE RS 1000 AGST GTA AND RS 1000 AGST URD PURCHASED I,E, TOTAL RS 2000 TO BE POSTED AS A GST ONLY ON CGST AND SGST PORT

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 17-8-2017 Last Replied Date:- 19-8-2017 – The purpose of this article is to create awareness about the most interesting concept under GST. This article deals with the concept of zero rated supply, i.e., exports of goods and/ or services and supply to SEZ. Zero rated supply [Section 16(1) of the IGST Act, 2017] As per section 2 (23) of the IGST Act, 2017, zero-rated supply shall have the meaning assigned to it in section 16 of the IGST Act, 2017. As per section 16 of the IGST Act, 2017, zero rated supply means any of the following supplies of goods or services or both, namely: (i) export of goods or services or both; or (ii) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. Accordingly, if a person who is engaged in export of goods and/or services or supplies of goods and/or services to a SEZ unit or SEZ developers, then it is to be considered that such person is maki

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he IGST Act, 2017, Special Economic Zone developer shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f ) of section 2 of the said Act. Input tax credit of inputs/inputs services/capital goods [Section 16(2) of the IGST Act, 2017] Section 16(2) of the IGST Act, 2017, subject to the provisions of section 17(5) of the CGST Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. A registered supplier of zero rated supplies can avail the credit of the inputs/input services/capital goods used for making zero rated supply. Availment of the credit of input tax would be subject to restrictions as specified in section 17(5) of the CGST Act, 2017, i.e., motor cab, construction/WCT services, etc. Where supply is an exempted zero rated supply, then in that case also credit

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dertaking/Bond An exporter is required to take the letter of undertaking/Bond for export of goods and/or services without payment IGST. It will reduce the working capital requirement of the exporter. Procedure to obtain letter of undertaking/Bond and to claim the refund of unutilized input tax credit are as follows: Procedure to obtain letter of undertaking/Bond The CBEC (GST Policy Wing) vide Circular No. 4/4/2017-GST dated 07.07.2017, has clarified as under: (i) As per rule 96A of the CGST Rules, 2017, any registered person exporting goods or services without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11. (ii) As per Notification No. 16/2017-Central Tax dated 01.07.2017 vide which the category of exporters who are eligible to export under LUT has been specified along with the conditions and safeguards. The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond: a status hol

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d consignment wise bond would be a significant compliance burden on the exporters. It is directed that the exporters shall furnish a running bond, in case he is required to furnish a bond, in FORM GST RFD -11. The bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall furnish a fresh bond to cover such liability. (v) FORM RFD -11 under rule 96A of the CGST Rules requires furnishing a bank guarantee with bond. Field formations have requested for clarity on the amount of bank guarantee as a security for the bond. In this regard it is directed that the jurisdictional Commissioner may decide about the amount of bank guarantee depending upon the track record of the exporter. If Commissioner is satisfied wi

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l cases be accepted by Central tax officer till such time the said administrative mechanism is implemented. Central Tax officers are directed to take every step to facilitate the exporters. Following documents are required to obtain LUT/Bond: (i) Duly Signed RFD-11 along with application to proper officer. (ii) Bond on stamp paper of ₹ 500/- and Letter of Undertaking on Plain Paper. (iii) Copy of Provisional Certificate of Registration in Form GST REG-25. (iv) Copy of PAN Card. (v) Copy of IEC. (vi) C.A. certificate of last year export figures 2016-17. (vii) Certificate from bank for realization of foreign inward remittances. (viii) Status holder certificate (if any) one/two/three/four/five star. (ix) ID proof of witness. (x) Authorization letter of the authorized person on behalf of exporter. Treatment of unutilized input tax credit Section 54(3) of the CGST Act, 2017, provides that- Subject to the provisions of sub-section (10), a registered person may claim refund of any unuti

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ax credit used for making zero rated supplies made without payment of GST. It may be noted that as per section 54(8)(b) of the CGST Act, 2017, the refundable amount shall be paid to the applicant, if such amount is relatable to refund of unutilized input tax credit under section 54(3) instead of being credited to the Fund. The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documentary evidences as prescribed in the said rules. Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods. (b) Pay IGST and claim refund A registered supplier may supply goods or services or both on payment of IGST and claim refund of such tax paid on goods or services or both supplied, in accordance with th

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CGST Act, 2017, the refundable amount shall be paid to the applicant, if such amount is relatable to refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies instead of being credited to the Fund. Refund of tax paid for inputs or input services used in making supplies is available but credit of refund in respect to capital goods used may not available. For both option (a) and (b) exporters have to provide details of GST invoice in the Shipping bill. ARE-1 which is being submitted presently shall be dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable. Exemption to SEZ units or SEZ Developers for inward supplies To provide the relief from GST, the Central Government has exempted goods imported by units or developers of SEZ from IGST vide two Notifications issued under GST law and Custom law. Under GST law – For Services The Central Go

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 17-8-2017 – While there is a broad consensus that the global focus of economic growth is now tilting towards Asia, India is emerging as a developed nation backed by large and growing middle class and service sector. The Indian economy is on the cusp of performance and delivering growth at faster pace which is largely driven by economic reforms, infrastructure development, demographic dividends and consumption led demand. Given its socio economic profile, large scale investments backed by foreign investments has also helped. India is also one of the globally preferred destination of global investors. All this is now happening in India @70. @ 70, we have come a long way. India can be said to be no longer a fledgling economy which it was at independence in 1947. It is now the seventh largest, and among the most attractive markets for investors. With the world's second-largest population, it holds much promise for globa

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marathon undertaken, first by the erstwhile Empowered Committee which dealt with VAT and later by GST Council, a constitutional body set up under the constitution to deal with GST related matters. As India celebrates its 71st year of independence from British raj, the country also celebrates the independence from even older tax laws. Goods and Services Tax (GST) which turns just 45 days, has freed us from old tax laws including the one in existence even prior to country's independence, viz, Central Excise Act of 1944. It is indeed remarkable that India could migrate to GST regime to allow country men get rid of sixteen odd indirect taxes which were levied by the centre and the states but the present form of GST is neither desirable nor practical- thanks to the political system we have. The form of GST could have been better. There being a hope for its improvement, it is hoped that legislatures will have wisdom enough to refine the GST law to be one of the best in the world- we may

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nes (software and hardware). We are all independent professionals and command freedom to create a better tomorrow for self, others and country. GST is just one small segment of our lives. While GST will evolve, we will have to be a part of revolution- to adjust to the new system, to educate clients, to be able to perform and excel and to show the government the way to reiterate right Eco system for all of us. We are fortunate to be a part of this migration and should be proud to be so. We had 70 years of freedom so far, now let's have another few decades of GST, but of course, an improved one over the present form. We should also have freedom from unwanted or avoidable compliances, freedom from poorly drafted laws, freedom from confusing interpretation, freedom from corruption, freedom from inefficient tax administrators and unskilled officers. Responsibility is something which ought to be on both sides. Hope that this would happen but the moot question is when and how fast it can.

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Goods and Services Tax – Started By: – ajay gaur – Dated:- 17-8-2017 Last Replied Date:- 17-8-2017 – ITC nahi milega vehicle repair me Jo parts ka bill because I willnt use vehicle for further business but labour charges WO service hai ek Job work hai moveable item pe to uska itc milega ya nahi 🙂 – Reply By ajay gaur – The Reply = Means part pe nahi milega janta hu I asked about service charge itc if u will say no then please tell me reason why – Reply By HimansuSekhar Sha – The Reply = Can yo

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GST – States – SRO. 338 – Dated:- 17-8-2017 – Government of Jammu and Kashmir Finance Department Notification Srinagar, the 17th of August, 2017 SRO 338:- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V. of 2017), the Government on the recommendation of council hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (ii) 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; (iii) in rule 40, with effect from the 8th of July,2017,in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of b

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e substituted; namely:- "103. The Government shall appoint officers not below the rank of Deputy Commissioner as member of the Authority for Advance Ruling."; (vii) In rule 118, with effect from the 8th of July, 2017, for the words and sign "Clause(c ) wherever appearing, the words and sign "Clause(b )" shall be substituted; (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) For 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) Permanent Account Number (PAN) of entity (Not applicable for entities specified in cl

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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 has collected the documentary evidence from the applicant shall upload the scanned copy of such documents inc

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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. (x) With effect from the 8th of July 2017 in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and sign "and 140 (6)", the figures, sign and word ", 140 (6) and 140 (7) shall be substituted; (ii) in item (b), – (a) after the word, figures and sign, "section 140 (5)", the words, figures and sign "and section 140(7)" shall be added; (b) for column heading 1, the column heading "registration number of the supplier or input service distributor" shall be substituted; (c) in the heading of column 8, after the words "Eligible duties and taxes", the sign and words "(central taxes)" shall be inse

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GST – States – CGGST/01/2017(05) – Dated:- 17-8-2017 – Commissioner of State Tax Chhattisgarh, Raipur Notification Raipur, dated : 17.08.2017 No./CGGST/01/2017 (05) – In exercise of the powers conferred by sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification 3 dated 08th August, 2017, on the recommendations of the Council, it is specified hereby 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 class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the date

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;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 (I) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the Chhattisgarh Goods and Service Tax Act, 2017 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 21st day of Aug

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GST – States – 02-A/2017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru NOTIFICATION (02-A/2017) No. KGST.CR.45/17-18, Dated: 17.08.2017 In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner of Commercial Taxes (Karnataka), Gandhinagar, Bengaluru-560009 is hereby authorised to make

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GST – States – 22/2017 – State Tax – Dated:- 17-8-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 22/2017 – State Tax 17th August, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim 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 Sikkim 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 Affai

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credit ledger taken in terms of the provisions 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 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day 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 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and cond

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(13 of 2017) may also make the deposit under sub-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 1st day 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, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue & Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) V

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GST – States – G.O. Ms. No. 092 – Dated:- 17-8-2017 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 17th August 2017, Aavani 1, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-38(c)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Second 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 Tamil Nadu 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 29th June, 2017, in sub-rule (2), after the words, said fo

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.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions 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 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day 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 29th day of June, 2017, in sub-rule (5), for the words specif

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he Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-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 29th day of June, 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 29th June, 2017 for 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 Numb

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tails of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number E-mail 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 6. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 7. 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 / powe

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gh Common Portal or registration can be granted suo-moto by proper officer. The application fi led 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. (x) With effect from the 29th day of June, 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; (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 dis

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GST – States – CT/12520/POL-41/1/12017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES ODISHA, CUTTACK Dated 17.8.17 No. /CT/12520/POL-41/1/12017 NOTIFICATION In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 12250 dated the 08th 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 thr

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ng to file FORM GST TRAN-1 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 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 ap

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GST – States – S.R.O. No. 367/2017 – Dated:- 17-8-2017 – FINANCE DEPARTMENT NOTIFICATION The 17th August, 2017 S.R.O. No. 367/2017 – In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Rules 1,2,5,7 and 9 of these rules shall come into force at once. (3) Rules 3 and 10 of these rules shall be deemed to have come into force on the 24th June, 2017. (4) Rules 4,6,8 and 11 of these rules shall be deemed to have come into force on the 1st July, 2017. 2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be sub

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shall be inserted, namely:- 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions 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 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day 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 there from and where such supply has already been made, such debit shall be within one week from the date of commenc

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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 make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. 8. In the said rules, for rule 103, 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. 9. In the said rules, 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. 10. In the said rules, for FORM GST REG-13 , the following Form shall be substituted, namely:

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ntact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender 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 s

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number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed 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. 11. In the said rules, 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; (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 headi

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/423 – Dated:- 17-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1)/423 Dated: 17th August 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force with effect from 17th August 2017. 2. In the Nagaland 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 sha

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s of the provisions 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 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dare 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 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditions subject to which the

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the deposit under sub-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 1st day 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, 2017 for 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 – P

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ars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender 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 t

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y proper officer. The application filed 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 he

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GST – States – 05/2017 – Dated:- 17-8-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIOER OF TAXES NAGALAND: DIMAPUR Dated Kohima, the 17th August, 2017 NOTIFICATION-05/2017 NO.CT/LEG/GST-NT /12/17:In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) 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 J

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e 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-38; (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 21st

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GST – States – 22/2017-State Tax – Dated:- 17-8-2017 – Commercial Tax Department Mantralya, Mahanadi Bhawan, Naya Raipur Notification No. 22/2017 -State Tax Naya Raipur, the 17th August 2017 No. F-10-63/2017/CT/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax, 201 7, namely :- 2. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth 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 Chhattisgarh 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 recommendatio

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the shall be substituted; (v) in rule 87,- (a) in sub-rule (2), the following shall be inserted, 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 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may als

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t – 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/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. 7. Details of Authorized Signatory, if applicable Particu

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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. 10. 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: (Signature) Date: Name of Authorized Person: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto

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Customs – 45 /2017 – Dated:- 17-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370210 Phone No:02836-271468/469, Fax No.02836-271467 F. No. S/20-07/AG/GST/17-18 Dated; 17/08/2017 PUBLIC NOTICE No. 45 /2017 Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg. Attention is drawn to Ministry's Circular Nos. 43/2016-Customs dated 31.8.2016, 08/2017-Customs dated 203.2017 and 28/2017-Customs dated 6.7.2017 regarding Implementation of Ministry of Textiles' (MOT) Scheme for Rebate of State Levies (ROSL) for export of garments and textile made-up articles. 2. In this regard,

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already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier. 4. In terms of discussions held in MOT, Export Promotion Councils shall assist exporters to file such undertaking. The officer/s sanctioning the ROSL should ensure that the amount is paid upon such undertaking being submitted by an exporter. The exporters may also

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GST – States – 05/2017-GST – Dated:- 17-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF TAXES: : KAR BHAWAN Notification No. 05/2017-GST The 17th August, 2017 No. CT/GST-10/2017/192.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table b

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28th August, 2017. 20th August, 2017 … 2. Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017. 28th August 2017 3. Any other registered person 20th August 2017 (iv)…. (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 for the month of July, 2017, as detailed in the return furnished i

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GST – States – FTX.90/2016/107 – Dated:- 17-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 17th August, 2017 FTX.90/2016/107-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: Short title and Commencement. 1. (1) These rules may be called the Assam 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. Amendment of rule 3. 2. In the principal rules. in the rule 3, in sub-rule (4), for the words sixty days the words days shall be substituted. Amendment of rule 17. 3. In the in principal rules, 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

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ditional duty of Customs in respect of Gold dore bar. 44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions 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 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day 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. Amendment of rule 61 6. In the principal

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roviso 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 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. . Amendment of rule 103. 8. In the principal rules, for rule 103, with effect 1st day 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. Amendment in Form GST REG-01 9. In the principal rules, in FORM REG-01 , under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted

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commendation (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/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 5. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender 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 Roa

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orized Person: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed 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 Amendment in Form GST TRAN-1. 11. With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in it

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GST – States – 1456-F.T. – Dated:- 17-8-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1456-F.T. Dated, Howrah, the 17th day of August, 2017 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force with immediate effect. 2. In the West Bengal 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, 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 deemed to have been inserted with e

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(a) in sub-rule (2), the following shall be inserted, 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 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) throu

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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/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone Number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender 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 Se

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rated 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 : (Signature) Date : Name of Authorized Person : OR (Signature) Place : Date : Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suomoto by proper officer. • The application filed 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 fi

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GST – States – 05–C.T./GST – Dated:- 17-8-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 05-C.T./GST Dated: 17/08/2017 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 04-C.T./GST dated 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of

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of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 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 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 r

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GST – States – 05 Re 085/2016/Taxation/A1 – Dated:- 17-8-2017 – Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005. Notification issued by Commissioner of Commercial Taxes, under CHENNAI, THURSDAY, AUGUST, 17 2017 No. 5 Re 085/2016/Taxation/A1 Aavani 1, Hevilambi, Thiruvalluvar Aandu -2048 In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act. 2017 (19 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ), the Commissioner of State Tax on the recommendations of the Council, hereby specifies the condi

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ut tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 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 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 wi

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GST – States – F.No.12(46)/FD/Tax/2017-Pt-II-75 – Dated:- 17-8-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 17, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (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. Amendment of rule 3.- in sub-rule (4) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expression sixty days , the expression ninety days shall be substituted. 3. Amendment of rule 17.- In sub-rule (2) of rule 17 of the said rule, with effect from 22

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fied by the Commissioner. . 5. Amendment of rule 61.- In sub-rule (5) of rule 61 of the said rules, with effect from 1st day of July, 2017, for the existing expression specify that , the expression specify the manner and conditions subject to which the shall be substituted. 6. Amendment of rule 87.- In rule 87 of the said rule,- (a) in sub-rule (2),- (i) for the existing punctuation mark . appearing at the end, the punctuation mark : shall be substituted; and (ii) the following provisos shall be added, namely:- Provided that the, challan in Form GST 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 (Central Act No. 13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excis

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ce Ruling. . 8. Amendment of Form GST REG-01.- under the heading 'Instructions for submission of Application for Registration' of Form GST REG-01, appended to the said rules, after the existing serial number 15, the following new serial number 16 and entries thereto shall be added, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. 9. Substitution of Form GST REG-13.- With effect from 22nd June, 2017, the existing Form GST REG-13 shall be substituted by the following, 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 Accoutnt 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-s

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. 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 Detials (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 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 alongwith the UIN generated and allotted t

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