Goods and Services Tax

Goods and Services Tax – GST – Dated:- 16-8-2017 – New Delhi, Aug 15 (PTI) The abolition of inter-state check posts after the implementation of GST has reduced time for movement of goods by 30 per cent and saved thousands of crores of rupees, Prime Minister Narendra Modi said today. The Goods and Services Tax, which unified more than a dozen central and state levies, is a result of cooperative federalism and its smooth rollout from July 1 has increased efficiencies of business, he said. Addressing the nation from the ramparts of the Red Fort on the occasion of 71st Independence Day, Modi said technology has made the rollout smooth in a short span on time. Trucks (carrying goods) are saving 30 per cent (travel) time post GST as check posts

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ial and location-based tax compliance, resulting in delays in delivery of goods and cause environment pollution as trucks queue up for clearance. Modi said crores of people are behind the success of GST and the implementation of the new indirect tax regime is an example of the benefits that can be reaped if there is cooperative federalism in place between the Centre and states. Technology is a miracle. Some find it astonishing that GST has been rolled out in such a vast country in such short span of time, he said. He said in initiatives like GST, ease of doing business and cleanliness drive, the Centre and states have worked shoulder to shoulder to make them a success. He said the steps taken by the government will benefit the country and w

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Customs – PUBLIC NOTICE NO. 31/2017 – Dated:- 16-8-2017 – Ministry of Finance Department of Revenue Office of the Commissioner of Customs Custom House, New Harbour Estate, Thoothukudi – 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 16.08.2017 PUBLIC NOTICE NO. 31/2017 Sub: Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles.-Reg. Attention of all Exporters / Importers/ Custom8rokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Circular No. 34/2017-Cus dated 09.08.2017 on the above cited subject. 2. Attention is also drawn to Ministry's circulars No. 43/

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d Notification. 4. For all exports with let export order dates on or after 01.07.2017 for which RoSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 05.08.2017. Considering that exports have already been made in period 01.07.2017 to 04.08.2017, for which the revised undertaking is not possible to be furnished electronically along with 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

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GST – States – F.IV-3(15)-TAX/2017/7221-36 – Dated:- 16-8-2017 – NO.F.IV-3(15)-TAX/2017/7221-36 GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th August, 2017. ORDER In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper

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GST – States – F.IV-3(15)-TAX/2017/7205-20 – Dated:- 16-8-2017 – No.F.IV-3(15)-TAX/2017/7205-20 GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th August, 2017. ORDER In exercise of the powers conferred by sub-section (2) of section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers shall exercise the power

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GST – States – F.IV-3(15)-TAX/2017/7237-52 – Dated:- 16-8-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA No. F.IV-3(15)-TAX/2017/7237-52 Dated, Agartala, the 16th August, 2017 ORDER In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper officers referred to in different sections of the said Act mentioned in column (2) to the officers specified in column (3) of the Table below, subject to the condition that the function so assigned shall be exercised only within their respective juri

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(2), & 66(6) Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. 14. 67(1) & 67(2) Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, 15. 67(3), 67(5), 67(6) & 67(7) except proviso to sub-section (7) Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended of State Tax. 16. Proviso to sub-section (7) of Section 67 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, 17

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perintended of State Tax. 22. 74 Superintended of State Tax. 23. 75 Superintended of State Tax. 24. 76 Superintended of State Tax. 25. 78 Superintended of State Tax. 26. 79 Superintended of State Tax. 27. 81 Superintended of State Tax. 28. 123 Superintended of State Tax. 29. 126, 127 & 129 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended of State Tax. 30. 130 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, 31. 142(1) & 142(2) Superintended of State Tax. 32. 153 Special Commissioner of State Tax, Additional Commissioner of State Tax, Joi

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GST – States – 01/2017-State Tax – Dated:- 16-8-2017 – GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02 No.F.2 (3)/Policy-GST/2017/658-69 Dated:16-08-2017 Notification No. 01/2017-State Tax No. F.2 (3)/Policy-GST/2017; -In pursuance to notifications no.18/2017 dated 08.08.2017, 19/2017 dated 08.08.2017, 20/2017 dated 08.08.2017 issued by Government of India, extending the date for filing GSTR-1, GSTR-2, GSTR-3 and notification no. 21/2017 dated 08.08.2017, regarding the requirement to file return in Form GSTR-3B, I, H. Rajesh Prasad, Commissioner, State Tax, Delhi, in exercise of the powers conferred by sub rule (5) of rule 61 of the Delhi Goods and Services Tax Rules,

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Customs – 72/2017 – Dated:- 16-8-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 72/2017 – Customs New Delhi, the 16th August, 2017 G.S.R. 1019 (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2002 – Customs dated the 1st March, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March, 2002 except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (1) of the Table annexed hereto, from the payment of so much of the customs duty leviable thereon under First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

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xceeding 18 months from the date of said import, as the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, may allow; (5) where the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, grants extension of the aforesaid period for re-export, the importer shall pay the difference between the duty payable under the relevant clause in column (3) and the duty already paid at the time of their import; (6) the importer executes a bond, with a bank guarantee, undertaking- (a) to pay integrated tax leviable under sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 on supply of service covered by items 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017; (b) to re-export the said goods within three months of the date of import or within the aforesaid extended period; (c) to produce the goods before the Assistant Commissioner of Customs or the Deputy Commissioner of Custom

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; (iii)goods which are re-exported after six months, but within nine months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of twenty-five per cent.; (iv) goods which are re-exported after nine months, but within twelve months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty per cent.; (v) goods which are re-exported after twelve months, but within fifteen months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty-five per cent.; (vi) goods which are re-exported after fifteen months, but within eighteen months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of forty per cent., of the aggregate of the duties of customs, which would be leviable under the Customs Act, 1962 read with any notification for the time being in force in respect

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 15-8-2017 Last Replied Date:- 16-8-2017 – when registered person paid gst of reverse charge of july month in august. can he used rcm paid cash ledger against july month output gst liability . for example july month reverse charge tax paid on 10th aug of ₹ 10000 and in july month he has to paid 15000 on sales. now can he used this 10000 paid aginst 15000 tax liability . – Reply By RAMESH PRAJAPATI – The Reply = Yes it is allowed. In GSTR- 3B you can declare and utilise for the month of July.. – Reply By Vamsi Krishna – The Reply = It may be allowed in GSTR 3B, however for Normal returns GSTR-2 & 3, ITC on RCM can be availed only on payment. RCM on ITC will get auto pop

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Goods and Services Tax – Started By: – pawan singhal – Dated:- 15-8-2017 Last Replied Date:- 16-8-2017 – is there any late filing fees for gstr 3b…. or any intrest liability on late payment of tax. if we not filed gstr 3b what will be consequence. – Reply By HimansuSekhar Sha – The Reply = In the return itself, there is a provision for late fee. – Reply By pawan singhal – The Reply = But earlier in rule itself written there is no late fees and penalty for first two month means for 3b return –

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Goods and Services Tax – Started By: – Dinesh Biyanee – Dated:- 15-8-2017 Last Replied Date:- 16-8-2017 – In the rates of services of GTA it is written that 5% with no ITC. and 12% with ITC if on forward chargecan we avail credit if it is 5% on RCM – Reply By HimansuSekhar Sha – The Reply = You can get the ITC, but the itc on the inputs, capital goods, input services used for providing the GTA services is not allowable. This is the meaning of the phrase ,'with no ITC' – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear sir, As per sec 9(3) of CGST act, it is mandatory to pay the tax on GTA only by the recipient in case of registered person under GST act. Then how do we define GTA @ 5%/12% and the tax @12% discharge by the rec

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Goods and Services Tax – Started By: – Lakshmi subramanian – Dated:- 15-8-2017 Last Replied Date:- 17-8-2017 – Dear ExpertsGreat DayAm pleased to enter into this August Forum on this Independence Day. Am practicing Chartered Accountant and am giving below the short notes relating to the captioned title above pertaining to my client.Short Notes on Title aboveMy client is incorporated abroad and having branch in India as per Permission granted by RBI . The services include submissions of manifests to the customs on behalf of airlines through online by using the web portal of the client and Indian customs.. The branch raises the invoices on the airlines in India with applicable service tax and adhere the service tax compliance. Few airlines are having global contract and straightaway making remittance in its HQ. Branch raises invoice on those cases to HQ with service tax and adhere the service tax compliance. This is on the background that services rendered and consumed in India and mere

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lies on invoices raised by branch on HQ. Ans: If the registered office or branch of the Airlines and the branch of your client is located in the same state then CGST and SGST rate (9%+9%) will apply. If the registered office or branch of the Airlines and the branch of your client is located in the different state then IGST @ 18% will apply. If the Air Lines do not have an office in India and you are raising the invoice on their office located in non-taxable territory, then The Air Lines has to follow the provisions of rule 13 of GST Rules, 2017. Normally the Air Lines which are registered in non-taxable territory will have a branch office in India. Therefore I require further details regarding this. Query No.02 HQ is not having GSTIN. The invoicing amount crosses the basic exemption limit. How to upload GSTR1 without GSTIN. Ans: Since your client has a branch office in India then the branch office has to get registered under GST Act since the branch office will have a PAN. Since this b

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icult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive the conclusion whether CGST 9% +SGST9% or IGST9% is applicable. Further to your reply on query 02. The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer? Further to your reply on query 03, Yes, agreed that there won't be any issue in taking inputs credits but am waiting response for q1 & q2 after submitting the additional information. We need to revisit this after having clarity on query 1 & 2 – Reply By RAMESH PRAJAPATI – The Reply = 1) Contract of supply of service is between your client's HO and Airlines. Both are outside India.2) Your client is rendering services in India and have branch office registered under GST in India.3) Airlines also has branch office in India for doin

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s of the address in interstate and intra state are difficult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive at the conclusion whether CGST 9% +SGST9% or IGST9% is applicable. Since both the receiver and provider of service are having branch offices in the taxable territory and are duly registered with the tax authorities the GST is payable by your client s branch office as already suggested. Further to your reply on query 02. The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer? Since your client s branch office is registered with the tax authorities they have to upload GSTR1. Your HQ need not get registered since they are receiving payment. As per CGST Act, 2017 the taxable person is one who is registered under the Act. In the invoice it is suff

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 15-8-2017 Last Replied Date:- 16-8-2017 – Dear Experts,GST on Hamali charges at what rate ? suppose in a truck goods worth 500000 are being transported( Having diff rated goods in truck) by a trader and hamali charges are 8000..so at what rate GST shall be paid on Hamali Charges. Does it attracts RCM ? – Reply By KASTURI SETHI – The Reply = What is English word for hamali ? – Reply By RameshBabu Kari – The Reply = Hamali is labor

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 14-8-2017 Last Replied Date:- 14-8-2017 – Dear expert, I have a doubt regarding adjustment of taxes. Suppose if I travel to other states (Delhi) and stays in hotel, as per the GST they will charge only sgst and cgst since where the immovable property is located. In this scenario, Can I take the credit and adjust sgst and cgst in my gst return(tamilnadu) . If not which section says? Thanks in advance. – Reply By Himansu

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Goods and Services Tax – Started By: – DURAISAMY ANANDHAN – Dated:- 14-8-2017 Last Replied Date:- 15-8-2017 – My client is having a registered office in Tamilnadu , providing earth excavation services to a BIHAR basesd company at mining located in CHATISKAR, WEST BENGAL and ORRISSA. My doubt is GST taken at Tamilnadu is enough? or GST should take in all the three states? – Reply By HimansuSekhar Sha – The Reply = Supplier of service is at odisha and west Bengal since the entity will have establ

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 14-8-2017 Last Replied Date:- 15-8-2017 – Please advise for applicability of GST on advance payment from foreign buyers. Please consider that we are charging IGST in our Export Invoice while exporting the goods. – Reply By RAMESH PRAJAPATI – The Reply = Exports are classified as zero rated supply. So GST is not required to be paid on advances. At time of export you can clear goods on payment of IGST or without payment of IGST. It is your choice. There is no revenue loss to the Government. – Reply By MohanLal tiwari – The Reply = Thanks Mr Rajput. Do we need to issue Advance Receipt Voucher for advance from foreign buyers. – Reply By Rajagopalan Ranganathan – The Reply = Sir,

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tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply. This rule d

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 14-8-2017 Last Replied Date:- 22-8-2017 – If we have paid commission to unregistered person can we do RCM and avail input credit. is it allow or not. – Reply By RAMESH PRAJAPATI – The Reply = Yes, tax is payable on reverse charge basis. ITC is allowed if service is availed in the course or furtherance of taxable business. – Reply By HimansuSekhar Sha – The Reply = Correct view. – Reply By brijmohan mor – The Reply = As per se

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Goods and Services Tax – Started By: – Sanjeev Sharma – Dated:- 14-8-2017 Last Replied Date:- 14-8-2017 – A UK based company planning to set up a hotel/ service apartments in India. An Indian Company is providing following services to this UK Company: Advice on feasibility study, setting up, owning and coordinating the development, operation and management of mid-scale lodging facilities including service apartment, which will be setup in India by foreign company. Where will the place of supply

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 14-8-2017 Last Replied Date:- 14-8-2017 – Dear expert, We have to declare all expenses which is booked as expenses in profit & loss account monthly basis as follows 1. Procurement of goods / services from registered person 2. Procurement of goods / services from unregistered person3. Even if all the expenses should declare in the return which is unrelated to GST tax? Example: Salary, electricity, interest,etc.Thanks in advance. – Reply By KASTURI SETHI – The Reply = As per Section 15 of CGST Act, all incidental expenses are to be included in the transactional value for the purpose of payment of GST. Salary is not incidental expense. Salary is already accounted

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Goods and Services Tax – GST – By: – KIRTIKUMAR PUROHIT – Dated:- 14-8-2017 Last Replied Date:- 20-8-2017 – Expenses Under GST Regime Rate of tax under GST on expenses debited to Trading Profit & Loss A/c Sr. No Nature of Expense Rate of Tax Whether registered supplier will levy tax Reverse Charge(If supply is unregistered) Whether Eligible for Input Credit 1 Salaray, wages & bonus paid to employee 0% No No No 2 Electricity bill 0% No No No 3 Water Charges/ Plain Water 0% No No No 4 Bank Interest 0% No No No 5 Professional Tax 0% No No No 6 BMC Tax 0% No No No 7 Building / Property Tax 0% No No No 8 Rent Deposits 0% No No No 9 Other Deposits 0% No No No 10 Petrol / Disel/ CNG/Kerosene Expenses (Motor Spirit) 0% No No No 11 Liquor Expenses 0% No No No 12 Registration Fees (ROF / ROC / RTO etc) 0% No No No 13 Bad Debt 0% No No No 14 Donation 0% No No No 15 Labour Welfare Contribution to Goverment 0% No No No 16 Fine & Penalities 0% No No No 17 Conveyance Expense – Non AC Tax

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Yes Yes Yes 33 Food & Beverages Expense (AC restaurant) 18% Yes Yes No 34 Mineral water 18% Yes Yes Yes 35 Truck/ Tempo Hire Charges 18% Yes Yes Yes 36 Club & Membership fees 18% Yes Yes No 37 Advertisement Charges / Hoarding / Magazine / News Papers / Media 18% Yes Yes Yes 38 AMC Charges 18% Yes Yes Yes 39 Bank Charges – Service charges recovered 18% Yes No Yes 40 Broker Fee & Charges 18% Yes Yes Yes 41 Cancellation Charges 18% Yes Yes Yes 42 Extended Warranty 18% Yes Yes Yes 43 House Keeping Charges 18% Yes Yes Yes 44 Insurance paid on goods & vechile 18% Yes Yes Yes 45 Health Insurance 18% Yes No No 46 Payment to advocate 18% No Yes Yes 47 Loading & Unloading – others/ Hamali 18% Yes Yes Yes 48 Training Expense 18% Yes Yes Yes 49 Payment to Post office for Speed post & parcel post 18% No Yes Yes 50 Postage and Courier Charges 18% Yes Yes Yes 51 Printing & Stationery (Flex Printing, Broad Printing, Notice Printing) 18% Yes Yes Yes 52 Recruitment Expenses

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otel, lodge Above ₹ 7500/- 28% Yes Yes Yes 70 Travelling Expenses International 28% Yes Yes No 71 Amusement Park/ Theatre Ticket 28% Yes Yes Yes 72 Cold drink 40% Yes Yes No 73 Repairs & maintainance Charges if it has not resulted into immovable property 18% / 28% Yes Yes Yes 74 Electrical Fittings 18% / 28% Yes Yes No 75 Staff Uniform Expenses 5% / 12% Yes Yes Yes 76 Packing material & Packing Charges 5%/ 12% 18% Yes Yes Yes 77 Plant & Machinery Actual Rate Yes Yes Refer Note 3 78 Furniture & Fixture Yes Yes Refer Note 3 79 Motor Car Yes Yes No 80 Building Yes Yes No 81 Office Equipment including Computer, Software & Hardware Yes Yes Refer Note 3 82 Free Gift given to staff (Exempt upto ₹ 50000/- per staff p.a) Applicable Rate Yes Yes No 83 Free Gift given to staff (Above ₹ 50000/- per staff p.a) Yes Yes Yes 84 Divali/ New year Gift purchased & debited to P & L Yes Yes Yes Notes: 1) If repair & maintainance expenses resulted into immov

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or services or both debited to Trading A/c or expenses debited to Profit & Loss A/c or purchase of any asset obtained from unregistered suppliers is less than ₹ 5000/- in a day, then tax is not required to be paid for such inward supplies by the receiptent for that particular day. 7) Details of all purchase of goods or services debited to Trading A/c or purchase of any fixed asset are required to be submitted in GST return whether purchased from registered person or unregistered person or from composition dealer. 8) However, if any expense items are purchased from unregistered supplier & escape the payment of tax in view of Notifcation No.8/2017 dated 28/06/17 then same are not required to be submitted in GST return. – Reply By Alok Kumar – The Reply = Dear Mr. Purohit , a very good compilation , It will help the consultants and Industry alike in their tax planningThanks,Alok Kumar – Reply By KASTURI SETHI – The Reply = Par excellence work indeed. I have saved the same as

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GST – States – J.21011/1/2017-TAX/Vol-II – Dated:- 14-8-2017 – NOTIFICATION No. J. 21011/1/2017-TAX/Vol-II, the 14th August, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017 which shall come into force on the date of publication in the Official Gazette. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. THE MIZORAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of

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.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act ; (iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY

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tances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the

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Customs – 07/2017 – Dated:- 14-8-2017 – Government of India Ministry of Finance, Department of Revenue Office of the Commissioner of Customs (Preventive) Custom House, 110 M. G. Road, Shillong – 793001 FACILITY No. 07/2017 Dated Shillong the 14th August, 2017 Subject: Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular No.26/2017- Customs dated 01.07.2017 and Public Notice No.04/2017 dated 04.07.2017 Attention of the Importers, Exporters General Trade Custodians, Customs Brokers Inland Container Depots (ICDs) of Shillong Customs (Prev) Commissionerate is invited to this office Public Notice No.04/2017 dated 04.07.2017. 2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing containers. At present, there are three categories of containers which arrive at ports/lCDs/Customs station: a. Containers stuffed at factory premises or warehouse under self-sealing procedure. b. Containers

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s prescribed as follows: 4.1 The exporter shall:- 4.1.1 inform jurisdictional Superintendent of Customs about their arrangement to follow self- sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure- A ; 4.1.2 be registered under the GST and should be filling GSTR1 and GSTR2. 4.1.3 submit therewith a list of persons, along with their specimen signature (maximum three), who are authorized on behalf of the exporter to do the self-sealing and self -certification as per format enclosed as Annexure- B'. 4.1.4 submit copies of their identity proof (with photograph) and proof of address of each individual authorized signatory attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial Banks. (Copies of bank Pass Book/Aadhar number would serve the purpose of proof of identity & address); 4.1.5 submit

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e exporter shall intimate the shipment/self-sealing particulars to the jurisdictional Superintendent of Customs three days in advance to the planned stuffing as per the format enclosed as Annexure D . The intimation, in this regard shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed. 9. The self- sealed goods are to be transported by the exporter along with the Check-list of the Shipping Bill, packing List, Invoice, duly filled in Annexure C , and any other list of the required relevant document for further processing by Customs including seal verification granting of LED and generation of the Shipping Bill for the consignment at the concerned Customs station. 10. Transport document for movement of self-sealed container by an exporter from factory or warehouse shall be same as the transport document prescribed under the GST Laws. In the case of an exporter who is not a GST registrant, way bi

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check for tampering if any enroute. However, random or intelligence based selection of such containers for examination/scanning would continue. 14. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments. 15. It is proposed to replace the bottle seals with Electronic seals. The exporter shall seal the container with the tamper proof electronic seal of standard specification. The electronic seal should have a unique number which should be declared in the Shipping Bill. Before sealing the container, the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description of the goods, tax invoice number, name of the authorized signatory (for affixing the e-seal and Shipping Bill number in the electronic seal. Thereafter, container shall be sealed with the same electronic seal before leaving the premises. 16. However, as a measure of facilitation, the existing practice of sealing

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Goods and Services Tax – Started By: – HIREN MEHTA – Dated:- 13-8-2017 Last Replied Date:- 16-8-2017 – Dear Sir,Can we get a refund of Overflow of GST paid under RCM in Construction Industry if the same is not utilised for out put GST liability? – Reply By HimansuSekhar Sha – The Reply = No, please refer to notf. 15/17- central tax rate – Reply By HimansuSekhar Sha – The Reply = Refund of inverted duty str. Is not applicableon the items specified in sch. Ii 5 (b) I.e construction sector – Reply

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Goods and Services Tax – Started By: – RAI SINGH – Dated:- 13-8-2017 Last Replied Date:- 14-8-2017 – A person having shopand selling few products are nontaxable and some taxable. whether he can opt composition scheme.previous financial year Turnover is ₹ 35 Lakhs. – Reply By RAMESH PRAJAPATI – The Reply = The registered person shall be eligible to opt to pay tax under composition scheme [under 10(1) of the CGST Act], if:- (a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II [Para 6. (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic li

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e to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section. (3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1). (4) A taxable person to whom the provisions of sub-section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. (5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provi

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Goods and Services Tax – Started By: – SUNIL KRISHNANI – Dated:- 13-8-2017 Last Replied Date:- 13-8-2017 – WELL I AM FACING A PROBLEM WHILE REGISTERING THE DSC [DIGITAL SIGNATURE] OF AN AUTHORIZED SIGNATORY FOR GST REGISTRATION WHICH IS A DUE PROCEDURE AND IS THE ONLY OPTION FOR REGISTRATION OF BODY PVT. LTD. AND LLP. PLEASE SUGGEST AS MY CLIENTS BUSINESS IS GETTING HAMPERED – Reply By KIRTIKUMAR PUROHIT – The Reply = Exactly I don't know; but in the GST Returns there is option of One Time

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Goods and Services Tax – Started By: – pawan kumar – Dated:- 12-8-2017 Last Replied Date:- 14-8-2017 – if dealer have opt composition scheme . he have stock of ₹ 10 lakh(vat paid) as on appointed day of gst i.e is 01.07.2017. Does he have to pay gst on his closing stock of rs. 10 lakh to opt for composition scheme.will he get ITC on his stock – Reply By RAMESH PRAJAPATI – The Reply = If a dealer opts for composition scheme, he will not be allowed to claim ITC In fact he will not have any credit ledger. Closing balance will not be carried forward. – Reply By Rajagopalan Ranganathan – The Reply = Sir,If the dealer has proper invoices evidencing payment of vat prior to 1.7.2017 he need not pay gst when he sells the old stock on or after

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cheme. I support the views of Sh.Pawan Kumar ji. – Reply By Pradeep Kaushik – The Reply = I have received goods return from my customer sold before 30 th june 2017 can i received goods through debit note and suggest for gst law for this transaction – Reply By RAMESH PRAJAPATI – The Reply = If goods was supplied to a registered person before GST era and they have taken cenvat credit of excise duty, the customer should return the goods under their Tax Invoice after payment of GST enabling supplier to take ITC. If the customer was not registered, the supplier should go for refund as per section 142 (1) of the CGST Act 2017 ( reproduced below). 142. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of r

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