Goods and Services Tax

3B mistake
Query (Issue) Started By: – Subodh Modak Dated:- 19-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Sir,
I have submitted in 3B form with SGST tax amount ₹ 24000/- instead of 2400/-.The turnover is 40000/- And rate is 12%. The form is submitted . Before filing the correction is required to be done. System is asking for the payment and thereafter filing can be done. Do I have to pay this amount? what is the alternative. there is no credit available in ledger.
subodh modak
Reply By KASTURI SETHI:
The Reply:
You need not to deposit. GSTR 3 B in your case stands submitted but not "FILED". It is saved and submitted up to the stage of indicating your liability. When yo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s difficulty in GSTN return templates.
Reply By KASTURI SETHI:
The Reply:
As you know GSTR 3 B is Provisional, after filing GSTR 3 B, if mistake is not auto corrected, you will not be able to file GSTR 3 B till December, 17. You will have to deposit late fee till December, 17. Thus your all GSTR 3 B will be late. So take up the matter with Helpdesk or with the jurisdictional Range Officer. Due tax along with interest should be deposited but not liability being shown in GSTR 3 B. You cannot and should not deposit liability being shown in GSTR 3 B but you will have to face late fee till December, 17 as the system will not allow you to file GSTR 3 B till December, 17.
Reply By Subodh Modak:
The Reply:
Thanks to all for sharing views. I thi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

an and common man is feeling the heat of both decisions. People suffered a lot during Demonentisation drive. Now undet GST they feel more frustrated than Demonentisation. The phase of Demonentisation has gone for ever thought it's hangover is present. Its side effects will vanish slowly but what about GST. It is not one nation one tax. It is one nation five taxes. So many facilities have been snatched from the common man. Common man is concerned with Roti Kapda and Makan. Common man has nothing to do with high image of India in the world. The graph of crime has gone up. Women do not feel safe.
Reply By Ganeshan Kalyani:
The Reply:
Atleast six months time should have been given to the assesses to get prepared for GST. The law was intro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deadline Extended for FORM GST TRAN-1 Submission u/r 120A, Allowing More Time for Input Tax Credit Transition.
Circulars
GST
Extension of time limit for submitting the declaration in FORM GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TDS APPLICABILITY ON GOVERNMENT CONTRACTS UNDER GST (Under Section 51 of the CGST Act, 2017)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 19-9-2017

Introduction
Tax Deducted at Source (TDS) is a system introduced by Income Tax Department, where person responsible for making specified payments such as salary, commission, professional fees, interest, rent, etc. is liable to deduct a certain percentage of tax before making payment in full to the receiver of the payment. It is one of the modes/methods to collect tax, under which, certain percentage of amount is deducted by a recipient at the time of making payment to the supplier. It is similar to “pay as you earn” scheme also known as Withholding Tax, in many other countries.
The Central Excise Act, 1944 or the provisions contained in Chapter V of the Finance Act, 1994 did not make any provisions for deduction of tax at sources for supply of goods or for supply of services. The VAT of the State Government

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Ministry of Finance of Central Government.
* The establishment of Central Government of Central Government and State Government is not defined.
Local authority; or
As per section 2(69) of the CGST Act, 2017, “local authority” means –
* a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
* a “Municipality” as defined in clause (e) of article 243P of the Constitution;
* a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;
* a Cantonment Board as defined in section 3 of the Cantonments Act 2006;
* a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
* a Development Board constituted under article 371 of the Constitution; or
* a Regional Council constituted under article 371A of the Constitution.
Governmental agencies; or
A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

untability of government agencies also vary widely.
The term agency in India has several meanings; for example, the Cabinet and the parliament Secretariat describes itself as a "nodal agency for coordination amongst the ministries of the Govt. of India". Most notably as an international feature, what appear to be independent agencies (or apex agencies) include some that have active roles for Ministers, such as,
* The National Security Council,
* The Indian Council of Agricultural Research,
* The Aeronautical Development Agency
* The Defence Intelligence Agency, and
* the Planning Commission,
which is chaired ex officio by the Prime Minister.
Such persons or category of persons as may be notified by the Government on the recommendations of the Council.
The Central or State Government has power to specify such person or a category of such persons as may be notified on the recommendations of the GST Council.
Accordingly, in continuation to the smooth applicabili

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cted @1% of the payment made or credited to the supplier (the deductee) of taxable goods or services or both. As per explanation to the section 51(1) of the CGST Act, 2017, the value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice.
Point of taxation
As per section 51(1) of the CGST Act, 2017, TDS is require to be deducted by the deducter where the total value of supply of taxable goods and/ or services, under a contract, exceeds 2,50,000/- (excluding the amount of Central tax, State tax, Union Territory tax, Integrated tax and cess indicated in the invoice). Thus, individual supplies may be less than ₹ 2,50,000/-, but if contract value is more than ₹ 2,50,000/-, TDS will have to be deducted.
This can be understood by way of following example:
Department of Health has entered into three agreements with a supplier, are as follows:
* Contract for cleaning : Contact value –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of the recipient(LOR).
This proviso can be explained in the following situations:
* LOS, POS and LOR are in the same state/union territory. It would be intra-State/Union Territory supply and TDS (CGST plus SGST/UTGST) shall be deducted. It would be possible for the supplier (i.e., the deductee) to take credit of TDS in his electronic cash ledger.
LOS as well as POS is in different states. In such case, IGST would be levied. TDS to be deducted would be TDS (Integrated tax) and it would be possible for the supplier to take credit of TDS in his electronic cash ledger.
LOS as well as POS is in Mumbai State and the recipient is located in Rajasthan State. The supply would be intra-State supply and CGST plus SGST would be levied. In such case, transfer of TDS (CGST plus SGST of Mumbai State) to the cash ledger of the supplier (CGST plus SGST of Mumbai State) would be difficult as it will require the registration of recipient in the state of Mumbai. So in such case, TDS would not be d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

istration under GST if he is otherwise not required to take registration in other cases. Therefore, supplier is not required to take registration under GST for this case.
Further, the Central Government vide Notification No.9/2017-Central Tax (Rate) dated 28.06.2017 has exempted intra-State supplies of goods or services or both received by a deductor (or recipient) under section 51 of the CGST Act, from any supplier, who is not registered, from the whole of the CGST leviable thereon under sub-section (4) of section 9 of the CGST Act, i.e., supplies from unregistered persons, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the CGST Act.
Accordingly, a deductor (or recipient) is not required to pay GST under RCM in case of supplies received from unregistered suppliers provided deductor is not required to take registration in any cases other than case covered by clause (vi) of section 24 of the Act, i.e., 'p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ier. As discussed earlier, TDS is one of the modes/methods to collect tax, under which, certain percentage of amount is deducted by a recipient at the time of making payment to the supplier. It facilitates sharing of responsibility of tax collection between the deductor and the tax administration. Since, deductor would have paid whole tax under RCM, and then there is no requirement to deduct tax at source again at the time of payment.
According to the second school of thoughts, TDS may be deducted at the time of making of payment to the supplier as in section 51 of the CGST Act, 2017, law is silent and it is no where specifically specified that in case of RCM, deductor is not required to deduct TDS.
* For cases covered by section 9(4) of the CGST Act, 2017
With reference to Notification No.9/2017-Central Tax (Rate), dated 28.06.2017, whole tax in respect to all intra-state supplies is exempt from levy of GST under RCM. Accordingly, deductor will not be required to pay GST under RC

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tract rather than the nature of the supplier.
“Q.27 Please clarify ITC credit status for the following condition: on GST deducted commission for distributor registered under GST taxpayer?
Ans. Any deductions under TDS/TCS provisions from amount paid or credited to the supplier shall be credited to the electronic cash ledger which can be used for payment of tax.
Q.28 Please clarify ITC credit status for the following condition: If commission received without deducting GST in cases where distributor under exemption or composition scheme?
Ans. The section concerning GST deduction (section 51 of CGST Act, 2017) has not been operationalized till now. But if the distributor is under threshold exemption or under composition scheme, the requirement for GST deduction depends upon the taxable supply and value of contract rather than the nature of the supplier.”
Accordingly, if a person is providing taxable supplies and value of contract is exceeding 2.5 lakhs then TDS is required to b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

has a privilege of obtaining registration under GST without requiring PAN. He can obtain registration using his Tax Deduction Account Number (TAN) issued under the Income Tax Act, 1961.
Deposit of TDS with the Government
As per section 51(2) of the CGST Act, 2017, the amount of tax deducted at source should be deposited to the Government account by the deductor by 10th of the succeeding month. The deductor would be liable to pay interest if the tax deducted is not deposited within the prescribed time limit.
TDS Certificate
As per section 51(3) of the CGST Act, 2017, a TDS certificate is required to be issued by deductor (the person who is deducting tax) in Form GSTR-7A to the deductee (the supplier from whose payment TDS is deducted), within 5 days of crediting the amount to the Government. The certificate shall contain following:
* Contract value,
* Rate of deduction,
* Amount deducted,
* Amount paid to the Government, and
* such other prescribed particulars.
As per se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or payment of tax or any other amount. The purpose of TDS is just to enable the Government to have a trail of transactions and to monitor and verify the compliances.
TDS Return
The deductor is also required to file a return in Form GSTR-7 within 10 days from the end of the month. The details of tax deducted at source furnished by the deductor in FORM GSTR-7 shall be made available to each of the suppliers in Part C of FORM GSTR-2A electronically through the Common Portal and the said supplier may include the same in FORM GSTR-2. The amounts deducted by the deductor get reflected in the GSTR-2 of the supplier (deductee). The supplier can take this amount as credit in his electronic cash register and use the same for payment of tax or any other liability. The following information will be declared by the deductor in GSTR-7:
S.No.
Particulars
1.
GSTIN of the deductee
2.
Contract Number
3.
Contract Date
4.
Contract Value
5.
Invoice Number
6.
Invoice Date
7.
Invoice Value

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Input credit of gst paid on urd
Query (Issue) Started By: – Mayuri Shete Dated:- 19-9-2017 Last Reply Date:- 21-9-2017 Goods and Services Tax – GST
Got 13 Replies
GST
If we have paid Rs.3,25,000 against our URD liability for the month of July-2017. & again in the month of Aug-2017 we have fresh liability of ₹ 3,50,000/-against URD transactions. so how much tax payment should be done through challan in this month? ₹ 25000/-or ₹ 3,50,000/-? please advise.
Reply By Vamsi Krishna:
The Reply:
RCM shall be paid in cash & can be utilised on payment of output liability.
So in your case you need to dischrage 3,50,000 in cash ledger and can be utilised against output liability.
Reply By Mayuri Shete:
The Reply:
Wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e tax along with interest. Similar is the case for the month of August 2017. The last date will be 20.9.2017.
Whatever amount you pay through bank challan it will be reflected in your Electronic Cash Ledger. You can use this for payment of tax on supplies made by you at any time. There is no time limit for utilising the amount deposited in Electronic Cash ledger.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Vamsi Krishna
Reply By Mayuri Shete:
The Reply:
We have discharged our RCM liability for July-2017 on 20.8.17 itself, filed GSTR3-B for July-2017.
But then the amount is not reflecting in our Electronic credit ledger.
we paid the amount on 16.08.2017. it was reflecting in cash ledger on 20.08.2017.we fil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

liability shown above has been adjusted.
Now you will have an option in GSTR-2 for credit. Pls wait till dead line of GSTR-1.
Once GSTR-2 window opens, the RCM liability that is paid shall be allowed and added to the input ledger.
Reply By Mayuri Shete:
The Reply:
@ Vamsi Krishna, checked liability ledger. RCM liability adjusted against cash.
will wait till 10.10.17 for RCM payment done to be added in our credit ledger.
Thanks to all the experts for this valuable information.
Reply By Ganeshan Kalyani:
The Reply:
There is a practise of paying reverse charge liability in cash and availing the credit in the same month. Since you had no liability in the month of July 2017 on sales, you paid GST in cash under reverse charge. You have l

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Principal Commissioner, Central Goods & Service Tax, Commissionereate, Meerut Versus M/s Bajaj Hindusthan Sugar Ltd.
Service Tax
2018 (4) TMI 1398 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 19-9-2017
E/70503/2017-EX[SM] – 70765/2018
Service Tax
Mr. Anil Choudhary, Member (Judicial)
Shri Pradeep Kumar Dubey (Supdt.) AR for Appellant
Shri Shubham Agrawal (Advocate) for Respondent
Per: Anil Choudhary
  The issue in this appeal is whether the transaction being transfer of “rights and privilege of export of sugar quota” by the respondent assessee on receipt of consideration, whether the same is a service or goods.
2. Heard the parties.
3. We find from the impugned Order-in-Appeal that the Learned Commissioner (Appeals) have placed reliance on the ruling of Hon'ble Supreme Court in Vikas Sales Corporation and another v/s Commissioner of Commercial Taxes, (1996) 4 SCC 433, wherein the issue before the Court was whether the transfer of REP licenc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ods which can be imported on its basis, this commands a value and is treated as such. This is because it enables its holder to import goods which he cannot do otherwise.
4. The said ruling was again followed by a full Bench of Hon'ble Supreme Court in Yasha Overseas v/s Commissioner of Sales Tax and others, alongwith other appeals, reported in (2008) 8 SCC 681, wherein the Hon'ble Supreme Court was considering the ruling in the case of Vikas Sales Corporation v/s CCT, by the earlier Bench holding that the transfer of an import licence called as REP licence granted under the 1992-1997 Exim policy was exigible to sales tax, is impliedly overruled by the Constitution Bench decision in M/s Sunrise Associates versus Government of NCT of Delhi that held that lottery tickets where actionable claims and where, therefore, excluded from the definition of goods under the Sales Tax Act and hence the sale of lottery tickets was not subject to sales tax, and the earlier Two Judge Bench deci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

where prize-winning lottery tickets are freely available for sale. (As a matter of fact, clandestine sale of the prize-winning lottery ticket for conversion of black money into white is not completely unknown!) In buying the prize-winning lottery ticket the purchaser would pay the consideration for the value that the piece of paper has acquired and in that situation we fail to see how that ticket can be described as anything else but “goods”. If any more analogies are to be given one might compare DEPB with prepaid meal tickets or prepaid petrol coupons or accumulated flying miles. A meal ticket, a petrol coupon or flying miles credit has its own intrinsic value. If permitted free transferability those would soon become market commodities and would be sold and bought for their value as “goods”. In light of the discussions made above, the two questions framed at the beginning of the judgment are to be answered as follows: The Constitution Bench decision in Sunrise does not alter the pos

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jammu and Kashmir Goods and Service Tax Rules, 2017
15/2017-GST Dated:- 19-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
COMMERCIAL TAXES DEPARTMENT
EXCISE AND TAXATION COMPLEX
SOLINA RAMBAGH SRINAGAR
Notification No. 15/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner of Central Goods and Service Tax, Jaipur Versus M/s. Goyal Tobacco Company Pvt Ltd, Shri Rajesh Goyal, Director of M/s. Goyal Tobacco Company Pvt. Ltd.
Central Excise
2017 (11) TMI 1103 – RAJASTHAN HIGH COURT – 2018 (360) E.L.T. 477 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 19-9-2017
D. B. Central/Excise Appeal No. 69 , 70/ 2017
Central Excise
K. S. Jhaveri And Vijay Kumar Vyas, JJ.
For the Appellant : Mr. Kinshuk Jain
JUDGMENT
Heard on application (26168) filed in Excise Appeal (Excia) No.70/2017 to waive the defect/s.The application (26168) is allowed and the defect/s pointed out by the office are waived.
1. In both these appeals, common question of law and facts are involved therefore, they are decided by the common judgment.
2. By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby Tribunal has allowed the appeal of the assessee reversing the view taken by the original authority imposing the liabil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd cross examination of such persons would not have reduced the weight of evidentiary value of their statements.
4. Learned counsel for appellant has framed in Excise Appeal No.70/2017 the following substantial questions of law:-
(a) Whether the Hon'ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of labourers and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director ? and;
(b) Whether the Hon'ble CESTAT is correct in setting aside the penalty or Rs. 50,00,000/- by holding that the statements of concerned persons used as corroboratory evidences were not legally sustainable as crossexamination of witnesses was not allowed by the adjudicating authority whereas the assessee had not claimed that statements of said persons were factually wrong or they had any

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s forty one thousand nine hundred and thirty five only) on M/s Goyal Tobacco Co. P Ltd., D-21, Krishnapuri, Old Ramgarh Mod, Jaipur. However benefit of reduced penalty of 25% as per proviso to Section 11 AC, is available to them subject to the condition that Central Excise Duty amounting to Rs. 3,17,41,935/- (including cess and other levies as applicable) and the interest payable thereon is paid within thirty days from the date of communication of this order andfurther subject to the condition that the benefit of reduced penalty (25% of Rs. 3,17,41,935/-) shall be available if the amount of penalty so determined has also been paid within the period of thirty days from the date of communication of this order.
(iii) I order under Rule 18(1) of the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, order confiscation of quantity of 72000 pouches of 'Laxmi' brand unmanufactured chewing tobacco pouches valued at Rs. 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y five thousand only) and Rs. 250/- (Rupees two hundred fifty only) respectively in lieu of confiscation. This option should be exercised within 90 days from the receipt of this order. On release noticee shall pay applicable central excise duty on the said goods.
(v) I under Rule 26 of the Central Excise Rules, 2002 impose a penalty of Rs. 50,00,000/- (Rs. fifty lacs only) on Sh. Rajesh Goyal, Director of M/s Goyal Tobacco Co. P Ltd, B-21, Krishanapuri, Old Ramgarh Mod, Jaipur.”
6. Counsel for appellant has framed the following substantial question of law:-
(a) Whether the Hon'ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of laboureres and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director ? And;
(b) Whether the Hon'ble CESTAT is correct in setti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ll as Panchnama to the proceedings carried out on 13.7.2011 at the time of said photograph that machines were not in dismantled or scrap condition. If they are found cleared in a factory where a packing machine is installed irrespective of the fact whether it is use or not, or is in working condition or not. It appeared that this scheme is a self contained compounded levy scheme.”
8. It is contended that Tribunal has wrongly observed in paragraphs 8, 9 and 10 which reads as under:-
“Whereas satement of Shri Rakesh Kumar, lobour of M/s Goyal Tobacco Co P Ltd, B-21, Krishnapuri, Old Ramgarh Moh, Jaipur was recorded on the spot on 18.01.2011 under Section 14 of the Central Excise Act, 1944 wherein he interalia stated that:
(i) he was working as lobourer in M/s Goyal Tobacco Co. Pvt. Ltd. For last 2 years. In the company premises he used to pack Laxmi Brand tobacco pouch on an automatic pouch packing machine.
(ii) that the packing work was done in guidance of Sh. Shyam Babu Goyal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

5 lobours. HE also looked after the lobour staff payment for packing which was made by Sh. Pramod Sharma.
10. Whereas statement of Shri Deepak Sharma, Production Assistant of M/s Goyal Tobacco Co P Ltd, B-21, Keishnapuri, Old Ramgarh Mod, Jaipur was recorded on the spot on 18.01.2011 under Section 14 of the Central Excise Act, 1944 wherein he interalia stated that
(I) that he was Production Assistant in M/s. Goyal Tobacco Co. Pvt. Ltd., at B-21, Krishnapuri, Old Ramgarh Moad, Jaipur;
(ii) that quite often on the direction of Sh. Pramod Kumar Sharma, he carried the bags of 'Laxmi' brand Tobacco Pouches manufactured at 269, Govind Nagar (East), Jaipur to B-21, Krishnapuri Moad, Jaipur. Laxmi Brand tobacco was packed by Sh. Dinesh Jogi under the guidance of Sh. Pramod Sharma.”
9. Counsel for the appellant has relied upon the following decisions of the Supreme Court in Surjeet Singh Chhabra vs. Union of India and Ors., decided by the Supreme Court on 25.10.1996 which is as under:-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

were required to be called. But in view of confession made by him, it binds him and, therefore, in the facts and circumstances of this case the failure to give him the opportunity to cross-examine the witnesses is not violative of principle of natural justice. It is contended that the petitioner had retracted within six days from the confession. Therefore, he is entitled to cross-examine the panch witnesses before the authority takes a decision on proof of the offence. We find no force in this contention. The Custom officials are not police officers. The confession, though retracted, is an admissions and binds the petitioner. So there is no need to call panch witnesses for examination and crossexamination by the petitioner.
It is contended that under the Rules jewellery is exempted articles Kara being a symbol of the religious wear by the Sikh community, it is a jewellery exempted from the Act and it cannot be confiscated. In view of the admission that he had purchased gold, convert

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vidence connective petitioner with the contravention by exporting foreign currency out of India. Therefore, we dot think that there is any illegality in the order of confiscation of foreign currency and imposition of penalty. There is no ground warranting reduction of fine.”
11. Learned counsel has also relied upon the decision in case of M/s Hans Steel Rolling Mill vs. Commnr. Of Central excise, Chandigarh, Civil Appeal No.2715/2003 decided on 10.03.2011, which reads as under:-
“It is thus well settled law that strict rules of the Evidence Act, and the standard of proof envisaged therein do not apply to departmental proceedings or domestic tribunal. It is open to the authorities to receive and place on record all the necessary, relevant, cogent and acceptable material facts though not proved strictly in conformity with the Evidence Act. The material must be germane and relevant to the facts in issue. In grave cases like forgery,fraud,conspiracy, misappropriation, etc. seldom direc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ils and what is left is mere speculation on conjecture. Therefore, when an inference of proof that a fact in dispute has been held established there must be some material facts or circumstances on record from which such an inference could be drawn. The standard of proof is not proof beyond reasonable doubt “but” the preponderance of probabilities tending to draw an inference that the fact must be more probable. Standard of proof cannot be put in a straight Jacket formula. No mathematical formula could be laid on degree of proof. The probative value could be gauged from facts and circumstances in a given case. The standard of proof is the same both in civil cases and domestic enquiries.”
12. We have heard Shri Jain.
13. Before proceedings with the matter, this appeal is under 35-G where it will be difficult for us to reverse the finding of fact arrived at by the Tribunal that witnesses in the panchnama were not examined by the Commissioner of Excise.
14. The fact which has been reco

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Specifying the date for the filing of return in form of GSTR-3B for the months of August to December.
82/ST-2 Dated:- 19-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE & TAXATION DEPARTMENT
Notification
The 19th September, 2017
No. 82/ST-2.- In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 and Notification No. 69/ST-2, dated 10th August, 2017, the Commissioner of State Tax, Haryana, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Filing of Return in Form GSTR-3B from August to Decemmber 2017.
F.No. 3240/CTD/GST/2017/4 Dated:- 19-9-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F.No. 3240/CTD/GST/2017/4
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, 19th September, 2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No.6 of 2017) and the Notification issued vide F.No.3240/CTD/GST/2017, dated 08th August, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, on the reco

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017.
F.No. 3251/CTD/GST/2017 Dated:- 19-9-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F.No.3251/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, dt.19.09.2017
NOTIFICATION
Subject: Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017.
In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers men

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ovisions relating to casual taxable person and non-resident taxable person.
iii. sub- sections (1), (2), proviso of section 28
Amendment of registration.
iv. sub- sections (1), (2), proviso of section 29
Cancellation of registration.
v. sub-sections (1), (2) of section 30
Revocation of cancellation of registration.
vi. rule 6
Validity of Composition levy
vii. sub-rule (1), (2), (3), (4), (5) of rule 9
Verification of the application and approval.
viii. sub-rule (4) of rule 10
Issue of registration certification.
ix. sub-rule (2), proviso of rule 12
Grant of registration to person required to deduct tax at source or to collect tax at source.
x. sub-rule (1) of rule 16
Suo moto registration.
xi. sub-rule (2) of rule 17
Assig

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
FA-3-64/2017-1-V-(105) Dated:- 19-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 19th September 2017
FA-3-64/2017-1-V-(105): In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (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. The amendments made by –
(i) serial no. 2, 3, 4 and 5 shall be deemed to have come into force with effect from 15.09.2017 ;
(ii) serial no. 6, 7 and 8 shall be deemed to have come into force with effect from as provided in it.
2. In the Madhya Pradesh Goods and Services Tax. Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cument (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered availing credit Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading “input”;
7. In principal rules, with effect from the day of July, 2017, in “FORM GSTR-04”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter- State Supplies” shall be substituted;
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be inserted, namely:-
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.”
By order and in the name of the Governor of Madhya Pradesh
AURN PARMAR, Dy sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Supercession of notification S.O 76 dated 13 September, 2017. – Notification related to GSTR 1, 2 and 3.
Va Kar/GST/04/2017-S.O. No. 080 Dated:- 19-9-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
19th September, 2017
S.O. No.- 80 – Dated – 19th September, 2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of notification S.O 76 dated 13 September, 2017, published in the Jharkhand Gazette, except as respects things done or omitted to be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
Upto 31st October, 2017
3.
GSTR-3
All
Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.
3. This notificati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017
G.O.Ms. No. 417 Dated:- 19-9-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O. MS. No. 417
Dated: 19-09-2017
NOTIFICATION
The Andhra Pradesh Goods and Services Tax (Sixth Amendment), Rules, 2017
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No:16 of 2017), the Government of Andhra Pradesh hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017 issued in G.O.Ms.No.227, Revenue (CT-II) Department as subsequently amended:-
2) These amended rules (i) to (vi) and (ix) shall be deemed to have come into force with effect on and from 1st July,2017 and rules (vii) and (viii) shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint.
Amendmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s Tax Rules, 2017.”;
(iv) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
(v) for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
(vi) for rule 137, the following rule shall be substituted, namely:-
“137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”
(vii) for rule 138, the following shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of convey

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ansported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rovisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. no.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Chief Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Chief Commissioner of State Tax, in consultation with the Chief Commissioner of Central Tax goods, may notify.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS”.
ANNEXURE
[(See rule 138 (14)]
S.No.
Chapter or Heading or Sub-heading or Tariff item
Description of Goods
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.
0106
Other live animal s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.
0301
Live fish.
20.
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.
0304
Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22.
0306
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23.
0307
Molluscs, whether in she

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.
0707
Cucumbers and gherkins, fresh or chilled.
42.
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.
0709
Other vegetables, fresh or chilled.
44.
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.
0713
Dried legum

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58.
0814
Peel of citrus fruit or melons (including watermelons), fresh.
59.
9
All goods of seed quality
60.
0901
Coffee beans, not roasted
61.
0902
Unprocessed green leaves of tea
62.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.
0910 11 10
Fresh ginger, other than in processed form
64.
0910 30 10
Fresh turmeric, other than in processed form
65.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79.
12
All goods of seed quality
80.
1201
Soya beans, whether or not broken, of seed quality.
81.
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
8

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad
97.
1905
Bread (branded or otherwise), except pizza bread
98.
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.
2201
Non-alcoholic Toddy, Neera including date and palm neera
100.
2202 90 90
Tender coconut water other than put up in unit container and bearing a registered brand name
101.
2302, 2304,
2305, 2306,
2308, 2309
Aquatic feed including

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.
5001
Silkworm laying, cocoon
122.
5002
Raw silk
123.
5003
Silk waste
124.
5101
Wool, not carded or combed
125.
5102
Fine or coarse animal hair, not carded or combed
126.
5103
Waste of wool or of fine or coarse animal hair
127.
52
Gandhi Topi
128.
52
Khadi yarn
129.
5303
Jute fibres, raw or processed but not spun
130.
5305
Coconut, coir fibre
131.
63
Indian National Flag
132.
6703
Human hair, dresse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantik
147.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148.
Kerosene oil sold under PDS
149.
Postal baggage transported by Department of Posts
150.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
152.
Currency
153.
Used personal and household effects
154.
Coral, unworked (0508) and worked coral (9601)
(viii) after rule 138, as amended, the following rules shall be inserted, namely:-
“138A.Do

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Chief Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Chief Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.
138B. Verification of documents and conveyances.-(1) The Chief Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
(2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.;
FORM GST EWB-01
(See Rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Recipient
A.2
Place of Delivery
A.3
Invoice or Challan Number
A.4
Invoice or Challan Date
A.5
Value of Goods
A.6
HSN Code
A.7
Reason for Transportation
A.8
Transport Document Number
PART-B
B.
Vehicle Number
Notes:
1. HSN C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See Rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer incharge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shippe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal Place of Business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the
Premises or Building
Road or Street
City or Town or Locality or Village
Taluka or Block
District
State
PIN Code
Latitude
Longitude
(b)
Contact Information (the email address and mobile number will be used for authentication)
Email Address
Telephone
STD
Mobile Number
Fax
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
6.
Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)]
7.
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network”

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and other registered taxable person)
1.
GSTIN/Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State/UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
On account of order
Sr.No.
Type of order
Order no.
Order date
Order Issuing Authority
Payment reference no., if any
(i)
Assessment
(ii)
Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(g)
On account of supplies made to SEZ unit/ SEZ developer (without

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affir

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
BRC/FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 10)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
Statement- 3
[rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr.o.
Invoice details
Goods/Services (G/S)
Shipping bill/Bill of export
EGM Details
BRC/FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3A
[rule 89(4)]
Refund Type: Export without paymen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ent-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/UIN Name (in case B2C)
Details of invoices covering transaction considered as intra -State/inter-State transaction earlier
Transaction which were held inter State/intra-State supply subsequently
Invoice details
Integrated tax
Central tax
State/UT tax
Cess
Place of
Supply
Integrated tax
Central tax
State/ UT tax
Cess
Place of
Supply
No.
Date
Value
Taxable
Value
1
2
3
4
5
6
7
8
9
10
11
12
13

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

4 of the Act.
Instructions –
1. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Constitution of National Anti-profiteering Authority (NAA) under GST-reg.
F. No. D-22011/AP/1/2017/1120-1167 Dated:- 19-9-2017 Trade Notice
GST
Directorate General of Safeguards
(Central Board of Excise and Customs)
Second Floor, Bhai Vir Singh Sahitya Sadan
Bhai Vir Singh Marg, Gole market
New Delhi – 110001
F. No. D-22011/AP/1/2017/1120-1167
Dated 19/09/2017
Ph : 011- 23741537-38
Fax : 011-23741542
To,
All Chief Commissioners of GST and Central Excise
All Chief Commissioners of Customs
All Directors General
Sir/Madam,
Subject: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.
Please refer to this office letter of even no dated 07/08/2017 on the above subject, vide which you were requested t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

terms of Rule 124 (3) of the Rules, a Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group "A" post in the Government of India. If a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government. Besides, as per Rule 124 (5) of the Rules, the Central Government may terminate the appointment of a Technical Member of the NAA, upon the recommendations of the GST Council and subject to an opportunity of being heard. The other terms and conditions of appointm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.
C. No. IV/16/122017-CCO(TVM) Dated:- 19-9-2017 Trade Notice
GST
Government of India
Ministry of Finance
Department of Revenue
Office of the Chief Commissioner
Central Tax, Central Excise & Customs
Thiruvananthapuram Zone
Central Revenue Building
I.S. Press Road, Kochi – 682018
C. No. IV/16/122017-CCO(TVM)
Ph: 0484-2394100/0404
Fax : 0484-2397614
E-mail : cccochin@nic.in
Dated 19.09.2017
Sub : Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.
Please refer to your letter dated 29.08.2017 wherein certain clarifications were sought on the Construction Services provided in the Re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ier”. The value of supply of services falling under the said Sl. No. are eligible for one third deemed deduction, on account of Transfer of Land or Undivided Share of land, if the transaction value includes the value of the land transferred as per and as delineated in para 2 of the said Notification. This one third deemed deduction on account of transfer of Land or Undivided Share of land is irrespective of the actual value of the land transferred. However, the said deemed deduction is not available when there is no transfer of land or undivided share of land.
3. Real Estate projects based on Joint Venture Agreements entered into by a Developer and a Land Owner, if otherwise legal and proper as per the governing laws, are also eligible for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Related to due date of GSTR-6 in the month of July & Aug., 2017
Va Kar/GST/04/2017-S.O. No. 079 Dated:- 19-9-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
19th September, 2017
S.O. No.79- Dated – 19th September, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Manmohan takes potshots at note ban, 'hasty' rollout of GST
GST
Dated:- 18-9-2017

New Delhi, Sep 18 (PTI) Former prime minister Manmohan Singh today again warned of demonetisation and "hasty" implementation of GST adversely impacting GDP growth.
Singh, who had previously cautioned against note ban shaving off 2 per cent of GDP, said demonetisation of 86 per cent of the currency in circulation and the hasty implementation of the Goods and Services Tax (GST) have impacted informal and small scale sectors, which account of about 40 per cent of the USD 2.5-trillion economy.
"Both demonetisation and the GST have had some impact (on GDP growth)," he said. "Both would affect the informal sector, the small s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t fiscal slumped to a three-year low of 5.7 per cent, down from 7.9 per cent in April-June quarter of 2016. In January-March quarter, the growth declined to 6.1 per cent from 8 per cent in the year- ago quarter.
The government had blamed de-stocking ahead of the rollout of the Goods and Services Tax (GST) from July 1 as the primary reason for the fall in the GDP growth rate.
GST unified more than a dozen central and state levies like excise duty, service tax and VAT, but its implementation has seen technical glitches with the registration and tax filing portal, forcing the government to postpone return deadlines.
In April, when the supporting GST bill was passed in Parliament, the former prime minister had hailed it as a "game-chang

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on petrol, diesel requires wider discussion: Nitish
GST
Dated:- 18-9-2017

Patna, Sep 18 (PTI) Bihar Chief Minister Nitish Kumar today said the issue of implementing the Goods and Services Tax (GST) on petrol and diesel requires a wider discussion in the GST Council.
"Prices of petrol and diesel would continue to go up and down and their rate varies every day," Kumar told reporters on the sidelines of the weekly 'Lok Samvad' (interaction with the public) programme.
Kumar, however, said taxes on petrol and diesel are a major source of development programmes everywhere in the country.
"The issue of implementing the GST on petrol and diesel requires a wider discussion in the GST Council," he said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST return filing software online | Easy GST compliance management
Query (Issue) Started By: – Legal Raasta Dated:- 18-9-2017 Last Reply Date:- 13-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Every person registered under GST has to furnish the details of sales, purchases and tax paid and collected theron by filing GST return monthly/quaterly.
Visit us to gain complete knowledge on GST Software portal.
Reply By Ganeshan Kalyani:
The Reply:
What is the cost of the softwa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Returns on Export of Manufactured Goods
Query (Issue) Started By: – King Dranzer Dated:- 18-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I want to Export Computer Cases to USA. If I export locally manufactured Computer cases bought from a supplier which includes 18% GST can I file a GST return on it. What will be the procedure.
Reply By Nandan Khambete:
The Reply:
Dear Mr.Dranzer,
As per the information given by you, it appears that your going to purchase the Computer from local supplier in India who will charges you applicable GST and you will export the same to USA.
First of all, you will have to get registered under GST if the turnover crosses 20lacs a year.
Once you are register

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ON SALES PROMOTION
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 18-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
SIR, ONE OF MY CLIENT PURCHASED CELL PHONES FROM UN REGD.PERSON AND GIFTED ON ACCOUNT OF SALE PROMOTION SCHEME. GST UNDER RCM PAID . WHETHER HE IS ELIGIBLE TO CLAIM ITC PAID UNDER RCM
Reply By Himansu Sekhar:
The Reply:
No, the gift is a supply without consideration. When the supply is not leviable to gst, the credit cannot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ON SANITATION SERVICES
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 18-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
SIR, I AM PROVIDING SANITATION SERVICES TO STATE HOSPITALS RUN BY PUNJAB HEALTH SYSTEM CORPN. PL.ADVISE ME WHETHER IT IS TAXABLE SERVICE OR NOT
Reply By KASTURI SETHI:
The Reply:
Taxable under SAC 999459 18%
Reply By Himansu Sekhar:
The Reply:
Yes it is taxable
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
What Shri S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

PROCEDURE FOR SHIFTED OF FINISHED GOODS FROM AP KARNATAKA TO UP
Query (Issue) Started By: – nandankumar roy Dated:- 18-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
SIRJI,
WE ARE SUPPLYING GOVT ORDER ALL OVER INDIA BASIS. ON ORDER OF RITES (FUNDED BY CENTRAL GOVT, IN INVOICE MAIN SUPPLIERS ADDRESS -RITES-DELHI ) AND ON CONSIGNEE ADDRESS BASIS TO ALL OVER INDIA ,NOW WHAT HAPPENED , WE SUPPLIED MEDICINE APPX 2 LACS TAB EACH TO AP AND KARNATAKA ( AS THEY ARE NOT TAKING THE THE MATERIALS FROM TRANSPORTER MAY BE COMMUNICATION GAP OF RITES ) AND NOW FOR THAT INSTRUCTION OF RITES DELHI THAT WE HAVE TO RESHIFT THE SAME MATERIALS TO UTTAR PRADESH FROM AP AND KARNATAKA . GST INVOICE RAISED IN THIS MON

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

All about E-way Bill under GST
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 18-9-2017

After the implementation of GST from 1st July, 2017, waybill under erstwhile acts were discarded. However, it was believed that with the abolition of way bill, the long queues which were often witnessed at state borders will not be seen anymore. But, during the transition phase, the states have allowed to use their own way bill for the temporary period i.e. till e-way bill under GST would be effective. Even after two and half months of the appointed date the much awaited E-way bill is still not made operational by the government. The government has issued notification no. 27/2017 of central tax on 30th August, 2017 which hereby amends the CGST Rules, 2017 and also explains the procedure in respect to E-way bill under Rule 138 of the CGST Rules, 2017.
However, the specific date from which E-way bill will come into play has not yet been notified by the government. The procedur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

exure (Given under rule 138(14).
* where the goods are being transported by a non – motorized conveyance;
* where the goods are being transported from the port, airport, air cargo complex and land custom station to an inland container depot or a container freight station for clearance by customs; and
* in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
* Procedure for generating E – way Bill on the GST common portal in different circumstances is as follows:-
* Case 1 – Goods transported by own conveyance / hired / railways / air / vessel – E-way bill is generated in Form GST EWB -01 electronically on the common portal by registered person as consignor or recipient of supply as consignee by filing the requisite details in Part A and furnishing information of vehicle number in Part B of the aforesaid form.
* Case 2 – Goods handed over to a transporter for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

onically on the common portal in consolidated e-way bill in Form GST EWB -02 prior to the movement of goods.
* Case 5 – Where E-way bill is not generated by the consignor or the consignee – In case value of goods is more than 50,000 rupees and consignor or consignee has not generated e-way bill, in such case transporter shall generate Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be. If required consolidated e-way bill may also be generated. The information furnished in Part A of Form GST EWB-01 shall be made available to registered supplier on the common portal and the same may be utilized in furnishing Form GSTR-1.
* Case 6 – Where goods are transported for a distance of less than 10kms within State or Union territory from a place of business of the consignor to the place of business of the transporter for further transportation- In such case the supplier or the transporter may not furnish details of conveyance in Part B of Form GS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ilable to him, it shall be deemed that he has accepted such details.
* Documents and devices to be carried by person-in-charge of a conveyance –
* Invoice / Bill of Supply / Delivery challan
* Copy of E-way bill or E-way bill number – Either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance.
* Cancellation of E-way Bill – E-Way Bill may be cancelled within 24 hours of its generation in case same has been generated but either goods have not been transported or are not transported as per the details furnished in the e-way bill. However, if such bill has been verified in transit, then such bills cannot be cancelled.
* Detention / Interception of Vehicle – In the case of detention/ interception of vehicle for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
Important Note: –
* E-way Bill generated for any State shall be valid in every State or Union Territory.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Trans1 return
Query (Issue) Started By: – Narendra Soni Dated:- 18-9-2017 Last Reply Date:- 21-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts
Refer GST Trans 1 Return.
In 5 c table, what is coloumn 7 "ITC reversal retable to 3 and 5 ".
Kindly suggest what amount to be entered in this coloumn.
Expert opinion is expected urgently to file correct return.
Reply By Nandan Khambete:
The Reply:
It is differential liability of Dealer assuming C / F Forms

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =