Goods and Services Tax

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, is hereby authorised to make such enquiry as

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GST – States – F.No.17(131)/ACCT/GST/2017/2344 – Dated:- 17-8-2017 – Government of Rajasthan Commercial Taxes Department NOTIFICATION Jaipur, August 17, 2017 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. F.17(131) ACCT/GST/2017/2309, dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby specify 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

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or 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 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 day of August, 2017 till the date of such deposit. 3. Any other registered person 20t

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GST – States – 22/2017-State Tax – Dated:- 17-8-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 17th August 2017 NOTIFICATION Notification No. 22/2017-State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST. 1017/C.R. 138/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharasthra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided in this notification, they shall come into force with effect from the 17th August 2017. In the Maharashtra Goods and Services Tax Rules, 2017,- (1) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted ; (2) in rule 17, with effect from the 22nd June 2017,

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y 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 secion 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 beld 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 make, such debit shall be within one week from the date of commencement of these Rules. (5) in rule 61, with effect from the 1st day of July 2017, in

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ipient 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. ; (7) 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. ; (8) 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. ; (9) 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 fo

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mber 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 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 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 c

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pplication 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 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. (10) 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; (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 registra

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GST – States – 23/2017-State Tax – Dated:- 17-8-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017. NOTIFICATION Notification No. 23/2017-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 (hereinafter in this notification referred to as the said rules ) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Government of Maharashtra Gazette, Extra-ordinary, Part II No. 66, dated the 11th August 2017, the Commissioner of State tax, Maharashtra, on the recommendations of the

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stered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as 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 FROM 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 furnish

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GST – States – FA-3-40/2017-1-V-(88) – Dated:- 17-8-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhoapl Bhopal, the 17th August 2017 F-A-3-40-2017-1-V-(88) : In exercise of the power conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- Amendments (1) These rules may be called the Madhya Pradesh 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 Madhya Pradesh 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 Exte

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e 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 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the man

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es 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 Commissioner. ; (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

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ignatory, 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 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 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 applican

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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. (ix) 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; (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; (c) in the heading

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GST – States – FA-3-40/2017-1-V-(89) – Dated:- 17-8-2017 – Commercial Tax Department Mantralaya, Vallabh Bhavan, Bhopal Bhopal, the 17th August 2017 No. F-A-3-40-2017-1-V-(89) In exercise of the power conferred by sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. F-A-3-55-2017-1-V(87) dated 11th August, 2017 of this department, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, tor such class of registered persons as mentioned in the correspondi

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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 applicable interest calculated from the 21st day of August. 2017 till the date of such deposit. 3. Any other registered person 20th August 201

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GST – States – 23/2017-State Tax – Dated:- 17-8-2017 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 17th August, 2017 Notification No. 23/2017-State Tax No. GSL/GSTR-61/B.3 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) read with notification No. 21/2017-State Tax dated 08th August, 2017 published vide no. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of state tax, 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 mo

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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 2e August, 2017 along with the applicable interest calculated from t

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GST – States – CIRCULAR No. 02/2017-GST – Dated:- 17-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 02/2017-GST Dated Dispur, the 17th August, 2017. No. CT/GST-10/2017/191.- This is for further clarification to Circular No. 1/2017 – GST dated 21st July, 2017 in order to remove various doubt regarding interpretation of above circular. Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder: (a) Eligibility to export under LUT: Notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. It is hereby clarified that any registered person who has received a minimum foreign inward remittance of 10% of export turnover in the preceding financial ye

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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. (iv) An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-17 which is 5% of the export turnover. He will not be eligible for LUT facility as remittance received is less than 10% of export turnover, even though it is in excess of ₹ 1 crore. (v) An exporter has received ₹ 1 Crore 10 Iacs as foreign inward remittances in FY 2016-17 which is 20% of the export turnover. In this scenario, he will be eligible for LUT facility. It may however be noted that a status holder as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of whether he satisfies the above conditions. For Status holder refer to annexure of Circular No. 1/2017 – GST dated 21st July, 2017. (b) Form for LUT: Bonds are furnished on non-ju

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upplies 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. (d) Transactions with EOUs: 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. (e) Forward inward remittance in Indian Rupee: Various representations have been received with respect to receipts of proceeds of supplies in Indian Rupee especially with respect to exports to Nepal, Bhutan and SEZ developer/SEZ unit. Attention is invited to Para A (v) Part-I of RBI Master Circular no. 14/2015-16 dated July I, 2015 (updated as on November 5, 2015), which states there is no restriction on invoicing of export contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and Dir

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e 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. (f) Bank guarantee: Circular No. 1/2017-GST dated 21st 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 provision would be implemented liberally. Some of the instances of liberal interpretation are as follows: (i) an exporter registered with recognized Export Promotion Council can be allowed to submit bond without bank guarantee on submission of a self-attested copy of the proof of registration with a recognized Export Promotion Council. (ii) In the GST regime, registration is State-wise which means that the expression 'registered person' used in the said notifi

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ing jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before State Tax Authority or Central Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the State Tax officers shall facilitate all exporters whether or not the exporter was registered with the State Government in the earlier regime. (i) Documents for LUT: Documents submitted as proof of fulfilling the conditions of LUT shall be accepted unless there is any evidence to the contrary. Self-declaration shall be accepted unless there is specific information otherwise. For example, a self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC. Verification, if any, may be done on post facto basis. Similarly, Status holder exporters have been given the facilit

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GST – 23/2017 – Dated:- 17-8-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 23/2017 – Central Tax New Delhi, the 17th August, 2017 G.S.R. 1024 (E)- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August, 20

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28th August, 2017 1[25th 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 (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 2[25th August, 2017]; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM 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 i

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Explanation.- For the purposes of this notification, the expression- (i) Registered person means the person required to file return under sub-section (1) of section 39 of the said Act; (ii) tax payable under the said Act means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder. 3. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No. 349/74/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ************** Notes: 1. Substituted v

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GST – 22/2017 – Dated:- 17-8-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 22/2017 – Central Tax New Delhi, the 17th August, 2017 G.S.R. 1023 E.- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (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 Central 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

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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 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify

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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 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

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etails of Authorized Signatory, if applicable Particulars First Name Middle Name Last name 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

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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. ; (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; (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

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 16-8-2017 Last Replied Date:- 18-8-2017 – if Registered person made Self invoice for Rcm expenses. is it shown in debtor side in balance sheet. if no then how to do entry in books of account. if rp paid gst 18000 as reverse charge on pur of 100000. then he issued self invoice of rs.100000+gst 18000. Then how to show in books of account. sales+self invoice. then how to show in balance sheet… – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear sir, This is not sales this is nothing but purchase of goods or services or both. First make the due entry and then make the payment entry in the books of accounts. – Reply By pawan singhal – The Reply = But sir as per rule in Rever

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Vamsi Krishna – The Reply = No need of posting sale invoice.While booking the unregistered/RCM entries you can debit the RCM Receivable-CGST/SGST/IGST ( Current Asset) and credit respective RCM Payable- CGST/SGST/IGST Payable ( Current Liabilities).The movement you discharge the liability your GST payable account will get nullified & then adjust your RCM Receivable GL against any GST liability.No need to book debtor in this case. This is sale only with respect to GST but not actual. – Reply By VIJAYANT DUBEY – The Reply = SIR, IN CASE OF RCM WHAT IS THE RESPONSBILITY OF SERVICE PROVIDER IN RELATION OF RETURNS AND INNVOICE – Reply By Kishan Barai – The Reply = Self invoice is not required, you can show RCM on GST 3B form – Reply By VIJAY

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 16-8-2017 Last Replied Date:- 18-8-2017 – Dear Experts,If registered person who is part of state govt, doing Commission business for the facilitation of trading of goods between two parties those parties might be registered or not. In such cases, trading of goods are in some cases fully exempt or fully taxable or partially exempt and partially taxable. How GST will applicable on trading of exempted goods or nil rated goods ? Is there any difference on commission on trading of exempt goods or taxable goods ? What are the GST applicability for the govt entity in this scenario ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, Commission business for the facilitation of tra

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Goods and Services Tax – Started By: – Velayutham Panchatcharam – Dated:- 16-8-2017 Last Replied Date:- 13-9-2017 – Dear Experts,Can anybody explain the applicability of RCM for SEZ Developers / Units as SEZ is coming under IGST?RegardsPanch – Reply By KASTURI SETHI – The Reply = Supply of goods or service to SEZ is export out of country. Export is zero rated. So question of RCM for SEZ arises in your mind ? – Reply By RameshBabu Kari – The Reply = Dear sir,If registered SEZ unit purchases goods/services from unregistered person, does this same like normal case ? – Reply By KASTURI SETHI – The Reply = Treat the exported goods as GST paid. If unregistered person supplies to SEZ, that is also export. – Reply By HimansuSekhar Sha – The Reply

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Yes I agree with you. Zero rate of GST is also a rate of GST. It is one of the five slabs. Hence in this context we can say exported goods are to be treated as GST paid. SEZ is with in ambit of GST. – Reply By Velayutham Panchatcharam – The Reply = Dear Experts,Thanks for your valuable reply and clarifications. So based on the above, RCM is not applicable for SEZ whether supply from DTA by registered or unregistered dealer. Please correct me if I am wrong.RegardsPanch – Reply By Kishan Barai – The Reply = Great reply by all experts but let me make one clarification that Exports Business does not require mendatory GST registration. One can export goods / Supply goods to SEZ without GST Registration but to claim ITC it is required. – Reply By

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – Dear Experts, Could you please explain, one of my client rendering surveyor services of various customers are located outside tamilnadu. As per section 12(3)(a) of IGST act says that; if it is directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work. The POS shall be the location at which the immovable property or boat or vessel is located or intended to be located. Q1: whether

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Payment of GST against outward supplies of July 17 – Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 16-8-2017 Last Replied Date:- 20-8-2017 – Dear Experts, Your expert advise is requested regarding payment of GST against outward supplies of July'17 and utilizing credit of ITC against inward supplies of July and Cenvat credit for which required ER-1 has been filed. – Reply By RAMESH PRAJAPATI – The Reply = It has been informed by GST twitter of GOI that credit can be used for payment of tax. Please declare credit in GSTR-3B and utilize for payment. There is no opening and closing balance column in GSTR-3B so you have to show it as credit taken. – Reply By MohanLal tiwari – The Reply = Thanks Mr Prajapati, 1st of all twe

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t ledger the amount of CENVAT (or VAT credit) credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein. (Section 140(1) of the CGST/SGST Act. The conditions are that: – (i) the said amount of credit is admissible as input tax credit under this Act; (ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date; (iii) the said amount of credit does not relate to goods sold under notifications no. ……and claiming refund of VAT paid thereon Under SGST law there will be one more condition as given below: – So much of the said credit as is attr

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te. As per rule 117 (1) of CGST Rules, 2017, to avail the credit you have to submit a duly signed declaration electronically on common portal in Form GST TRAN-1. – Reply By KASTURI SETHI – The Reply = I support the views of Sh.Ranganathan Sir and Sh. Himanshu Sha Ji. I have observed that most of inward supply invoices have not been uploaded in common portal which was to start from 5.8.2017. TRANS-1 is required to be filled up by 31.8.2017. One of my clients has also faced such problem due to non-filing of TRANS-1 and non-uploading of inward supplies invoice by their supplier. Final return is GSTR 3. If all the inward supply invoices are uploaded and TRANS-1 is uploaded, the system will automatically give due benefit after auto rectification

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Goods and Services Tax – GST – Dated:- 16-8-2017 – The Cabinet Committee on Economic Affairs chaired by the Prime Minister Shri Narendra Modi today has given its approval to the Scheme of providing Budgetary Support under Goods and Service Tax Regime for the eligible industrial units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. Budgetary support of ₹ 27,413 crore for the said Scheme has been approved for the period from 1.7.2017 till 31.03.2027 for such industrial units located in aforesaid States which availed the benefit of Central Excise exemption prior to coming into force of GST regime. The Government of India was implementing North East Industrial and Investme

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GST – States – Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST) – Delhi Govt prescribes procedure and manner for furnishing the application with Bond / LUT – TMI Updates – Highlights

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Goods and Services Tax – Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply – Circular – TMI Updates – Highlights

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Goods and Services Tax – List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates – Circular – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 16-8-2017 – GST is now a reality with its mega launch on the midnight of 30th June, 2017 and 1st July, 2017. With about three weeks into GST regime, there have been many teething problems and issues requiring clarity by the tax payers on taxability, tax rates and other procedural aspects. The Government has been very open on this and is coming out with clarifications promptly in many forms, viz, direct interface, webinars, FAQ's, tweets, Circulars, Press Releases and Advertisements. Some of the important issues as clarified are discussed in this write up. TDS on GST TDS (Income Tax) shall not be applicable or deductible on GST component (includes CGST / IGST / SGST / UTGST or even cess). It has been clarified by CBDT vide Circular No. 23/2017 dated 19.07.2017 that wherever in terms of the agreement or contract between the payer and the payee, the component of GST on services comprised in the amount payable to a resi

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) to a registered person (the jeweller in this case) will be paid by the registered person (the jeweller in this case) under reverse charge mechanism. This provision, however, has to be read in conjunction with section 2(105) read with section 7 of the said Act. Section 2 (105) defines supplier as a person supplying the goods or services. Section 7 provides that a supply is a transaction, for a consideration by a person in the course or furtherance of business. Even though the sale of old gold by an individual is for a consideration, it cannot be said to be in the course or furtherance of his business (as selling old gold jewellery is not the business of the said individual), and hence does not qualify to be a supply per se. Accordingly the sale of old jewellery by an individual to a jeweller will not attract the provisions of section 9(4) and jeweller will not be liable to pay tax under reverse charge mechanism on such purchases. However, if an unregistered supplier of gold ornaments

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be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA. There is no change made to services provided by the Housing Society (RWA) to its members in the GST era. Hostel facilities by Educational Institutions Services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting pre-school education and education up to higher secondary school or equivalent; education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; education as a part of an approved vocational education course. Services of lodging/boarding in hostels provided b

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ions. Gifts to Employees Gifts upto a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business. The services by an employee to the employer in the course of or in relation to his employment is outside the scope of GST (neither supply of goods or supply of services). It follows that supply by the employer to the employee in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST. Gift has not been defined in the GST law. In common parlance, gift is made without consideration, is voluntary in nature and is made occasionally. It cannot be demanded as a matter of right by the employee and the employee cannot move a court of law for obtaining a gift. If such services are provided free of charge to all the employees by the employer then the same will n

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Goods and Services Tax – GST – By: – RAMESH PRAJAPATI – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – Circular No 26/2017-Cus dated 01.07.2017 provides that the exporter may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e. the Central Goods and Service Tax Rules, 2017). Further, Para 5 of the circular ibid stipulates that the procedure for refund is that a registered person shall not be required to file any application for refund of integrated

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ically transmit back to the common portal a confirmation that the goods covered by the said invoices have been exported out of India. Upon receipt of information regarding furnishing of valid return in FORM GSTR-3 from the common portal, the Customs system shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars. Government has allowed a grace period to the registrants to file returns under the new GST Law. Therefore, this refund procedure shall as a consequence come into operation only when the registrants file the above mentioned returns. Further, the ex

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GST but they are facing problems in putting details of GST Tax Invoice in INR and Export Invoice in foreign currency at the time of filing of shipping bills. It has also been noticed that the Shipping Bills generated by EDI is not in the same format as notified by the Notification No. 60 /2017-Customs (N.T.) dated 29th June, 2017. It means that there may be some difficulties in sharing of informations from Customs to GSTN for verification, consequently refund of IGST may be delayed. Hope the authorities will do something to help exporters in order to get their refunds timely without any problem. – Reply By Yatin Bhopi – The Reply = Author has rightly pointed out the issue. We are also in confusion whether details of GST tax invoice (in Rs.)

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Goods and Services Tax – Started By: – S R AGRAWAL – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – Dear Experts, I have to submit if the Input Tax Credit will be admissible in case Capital Goods as defined under Rule 2(a) of the CENVAT Credit Rules, 2004 cleared prior to 01.07.2017 and received in the factory of manufacturer after 01.07.2017? Section 140 of CGST Act, 2017 contains the transitional provisions and Sub-section (5) relating to Inputs and Input Services, but no such provisions are found in respect of Capital Goods. Kindly advise. Thanks, S R AGRAWAL. – Reply By KASTURI SETHI – The Reply = There was some restriction for taking ITC on Capital goods during transition period. So the word, Capital Goods' does not find place.

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e unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under this Act. Explanation.-For the purposes of this sub-section, the expression unavailed CENVAT credit means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of CENVAT credit to

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l goods in its ambit, in my opinion, it is an unintentional error and you may please take up the matter with the authorities concerned and the same will be remedied. – Reply By KASTURI SETHI – The Reply = Peruse definition of Capital Goods as per Section 2 (19) of CGST Act, 2017. The goods which have been capitalised on the books of account on those goods input tax credit can be claimed and used ____________. Capitalisation is important to avail ITC. In other words, the definition of ITC includes capitalised goods also. Emphasis is supplied on capitalisation. – Reply By Ganeshan Kalyani – The Reply = Input and input services supplied pre GST but invoice received and accounted in the books in the month of July was allowed for 30 days from th

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Goods and Services Tax – Started By: – sridharan Visu – Dated:- 16-8-2017 Last Replied Date:- 24-9-2017 – Hi all,We are man power supplying company (Except Security personnel we provide all kind of manpower) we are subjected to charge GST @18%My Doubt is when we raise our bill like mentioned below:Manpower supply Charges 100000SGST @ 9% 9000CGST @ 9% 9000Total value 118000Here, the doubt is whether the recipient of service should deduct tax at source @ 2% on 100000 or 118000.Kindly Clarify my doubt.Thanks in advance:-)RgdsSridharan – Reply By KASTURI SETHI – The Reply = The value of supply shall be taken as the amount excluding CGST, SGST, IGST, UTSGST. TDS is i.e. on 100,000/- . – Reply By Rajagopalan Ranganathan – The Reply = Sir, Sectio

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Goods and Services Tax – Started By: – ICAT Natrip – Dated:- 16-8-2017 Last Replied Date:- 17-8-2017 – We have filed our GST 3B return. But due to oversight , eligible input tax credit amount has been mentioned in column of ineligible input tax credit. Status of GST 3B is submitted. Due to this we are unable to set off our tax liability form input credit. Please assist to us in this regard. – Reply By Vamsi Krishna – The Reply = As per the FAQs answered by Mr.Shashi Bhushan (VP of GSTN) in the

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 16-8-2017 Last Replied Date:- 21-8-2017 – DEar SirWe are hires buses and vans for transporting our staff towards pick up and drop to our factory from their point.Our question what is the gst rate to be charged by the transporters.Some transporters saying they will charge 18% . what it is correct 5% or 18%Please clarify.Thanks & Regards,S.Ramakrishnan – Reply By Vamsi Krishna – The Reply = Pls refer HSN code.9964 which mentions Transportation of passengers by motorcab where cost of fuel is included in the consideration, then rate of tax is 5% provided the credit of input tax charged on goods and services used in supplying the service has not been taken. Most of the G

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