Goods and Services Tax

GST – States – 2320/CSTUK/GST-Vidhi Section/2017-18 – Dated:- 8-8-2017 – Commissioner State Tax Uttarakhand (Commercial Tax Department) Notification No: 2320/CSTUK/GST-Vidhi Section/2017-18 Dehradun Dated 08 August, 2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), I, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furni

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GST – States – F.No. 3251/CTD/GST/2017 – Dated:- 8-8-2017 – F.No. 3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt. 08.08.2017 NOTIFICATION Subject: Proper officer relating to provisions other than 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 mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to the various sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in column (3) of the said Table, namely:- Table Sl.No. Designation of the Officer Functions under sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made there under Rema

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securities with respect to release of seized goods. (ix.) sub-section (1) of section 70 Power to summon persons. (x.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce documents. (xi.) rule 150 Requisition of assistance by police. 2. Deputy Commissioner of State Tax (i.) sub-sections (5), (6), (7) and (10) of section 54 Refund of tax. (ii.) sub-rule (4) of rule 86 Rejection of refund and re-credit to the electronic credit ledger. (iii.) Explanation to rule 86 Undertaking to proper officer with respect to sub-rule (4) of rule 86. (iv.) sub-rule (11) of rule 87 Rejection of refund and re-credit to the electronic cash ledger. (v.) Explanation 2 to rule 87 Undertaking to proper officer with respect to sub-rule (11) of rule 87. (vi.) sub-rules (2) and (3) of rule 90 Application for refund. (vii.) sub-rules (2) and (3) of rule 91 Order of refund. (viii.) sub-rules(l), (2), (3), (4) and (5) of rule 92 Sanctioning of refund. (ix.) Explanation to rule 93 Undertaki

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of section 79 Recovery of tax. (vii.) section 123 Levy of penalty with respect to failure of furnishing an information return. (viii.) section 127 Levy of penalty in certain cases. (ix.) sub-section (3) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit. (x.) sub-sections (6) and (7) of section 130 Confiscation of goods/conveyances. (xi.) sub-section (1) of section 142 Returned goods identifiable to the satisfaction of the officers. (xii.) sub-rule (2) of rule 82 Furnishing of details of inward supplies by any person issued UID for purposes other than refund. (xiii.) rule 143 Recovery by deduction from any money owed. (xiv.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 Recovery by sale of goods. (xv.) sub-rules (1) and (2) of rule 145 Recovery from third person. (xvi.) rule 146 Recovery through a decree. (xvii.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147 Recovery by sale of movable o

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(xxx.) sub-section (3) of section 68 Inspection of goods in movement. (xxxi.) sub- rule (17) of rule 56 Production of documents by carriers. (xxxii.) sub- rule (5) of rule 58 Storage of goods by godown owners. 4. Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax (i.) section 60 Provisional assessment. (ii.) section 61 Scrutiny of returns. (iii.) section 62 Assessment of non filers of returns. (iv.) section 63 Assessment of unregistered person. (v.) section 64 Summary assessment. (vi.) section 65 Audit by tax authorities. (vii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 73 Determination of tax not paid or credits wrongly availed not as a result of fraud or deliberate suppression. (viii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 74 Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression. (ix.) sub-sections (2), (3), (6) and (8) of section 76

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(xxi.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 Recovery by sale of goods. (xxii.) sub-rules (1) and (2) of rule 145 Recovery from third person. (xxiii.) rule 146 Recovery through a decree. (xxiv.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147 Recovery by sale of movable or immovable property. (xxv.) sub-rules (1),(2) and (3) of rule 151 Attachment of debts and shares. (xxvi.) rule 152 Attachment of property in custody of courts/public offices. (xxvii.) rule 153 Attachment of interest in partnership. (xxviii.) rule 155 Recovery through land revenue authority. (xxix.) rule 156 Recovery through courts. (xxx.) sub- section (6) of section 35 Determination of tax on goods and services that are not properly accounted. (xxxi.) sub-section (11) of section 67 Seizure of accounts, registers or documents with respect to inspection. (xxxii.) sub-section (1) of section 70 Power to summon persons. (xxxiii.) sub-rule (6) of rule 56 Determination of tax paya

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GST – States – F. No. 3240/CTD/GST/2017 – Dated:- 8-8-2017 – F. No. 3240/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 8th August, 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), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, specifies that the return for

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GST – States – 12250/CT., Pol-41/1/2017 – Dated:- 8-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES ODISHA, CUTTACK No. 12250/CT., Pol-41/1/2017 Dated. 8/8/2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) I, Shri Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, specifies that the return

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GST – States – F.No.17(131)ACCT/GST/2017/2309 – Dated:- 8-8-2017 – Government of Rajasthan Commercial Taxes Department Jaipur, August 08. 2017 In exercise of the powers conferred by sub-rule (5) of 61 of the Rajasthan Goods and Service Tax Rules, 2017, read with section 168 of the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017), I Alok Gupta, Commissioner of State Taxes, on the recommendations of the Council, specify that the return for the month as specified in column (2) of the

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GST – 21/2017 – Dated:- 8-8-2017 – Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 21/2017 – Central Tax New Delhi, 08th August, 2017 G.S.R. 997 (E).- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:- Table Serial Nu

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GST – 20/2017 – Dated:- 8-8-2017 – Superseded vide notification no. 29/2017 dated 5-9-2017 Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 20/2017 – Central Tax New Delhi, 08th August, 2017 G.S.R. 996 (E).-In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby exten

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GST – 19/2017 – Dated:- 8-8-2017 – Superseded vide notification no. 29/2017 dated 5-9-2017 Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 19/2017 – Central Tax New Delhi, 08th August, 2017 G.S.R. 995 (E).- In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Cou

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GST – 18/2017 – Dated:- 8-8-2017 – Superseded vide notification no. 29/2017 dated 5-9-2017 Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 18/2017 – Central Tax New Delhi, 08th August, 2017 G.S.R. 994 (E).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of th

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Goods and Services Tax – Started By: – pawan agrawal – Dated:- 7-8-2017 Last Replied Date:- 8-8-2017 – There is reduced in GST Rate on job work of Yarn Process related to man made yarn from 18% to 5% on 05-08-2017. whether this change of rate is applicable from 05.08.2017 or from 01.07.2017.Suppose I have received a job work bill on 31.07.2017 of ₹ 100000 then what gst I have to paid . ₹ 5000 or ₹ 18000. B ecause Before 05.08.2017 there is rate of gst on job work charges was 1

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Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 7-8-2017 Last Replied Date:- 9-8-2017 – Dear Professionals, As per the Rule 149 – Prohibition against sale on holidays which is as under :- Prohibition against sale on holidays.- 149. No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. Is the above mentioned rule holds any relevance in the business activities and if the dealer has got the permission from the relevant competent authorities to continue the business activities due to urgency clause. Kindly give the valuabl

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 7-8-2017 Last Replied Date:- 9-8-2017 – How to find the rate for the notification number 13/2017 – Central Tax(rate), in this notification there is only RCM is discussed and no rate was shown. In this notification, Serial No 6, about Services supplied by a director of a company or a body corporate to the said company or the body corporate. Remuneration to director of the company will attract GST ? what provisions will attract under gst ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, Services supplied by a director of a company or a body corporate to the said company or the body corporate is classifiable under SAC 9983 (ii) attracting CGST @9% and SGST @ 9%. If the sup

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 7-8-2017 Last Replied Date:- 7-8-2017 – We depute our service engineer to our customer place to repair the breakdown machine on chargeable basis.We will charge our customer service charges per day and traveling fare ( Air Tickert/Train Ticket) at actual.Under service tax law we are charging service tax on only service charge only and not on Traveliing Charges (At Actual).Now in GST regime how will charge them. whether GST wil

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 7-8-2017 Last Replied Date:- 11-8-2017 – Under GST regime we have to submit summarize details in GSTR 3B on or before 20th August 2017 for the month of July-17. As per GST Network they are showing our first return is due on 05/09/17. Whether we have to file GSTR 3B or not. If yes Whether there is any format available. – Reply By Vamsi Krishna – The Reply = With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it has been decided that, for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B) containi

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 7-8-2017 Last Replied Date:- 8-8-2017 – The day is not far when service tax return will be filed for the last time on 15th August, 2017 which is the due date for filing the last Service Tax return. But some things in life leave us in pain and so is the service tax return. Market is flooded with issues, queries and dilemmas for what to do and what not to do. Over here, effort is made to highlight few issues assessees are facing while filing the service tax returns and while entering the GST regime. Firstly, let s discuss few issues in filing service tax return. Invoices received after filing of service tax return i.e. 15th August, 2017 One of the major issues is invoices pertaining to previous regime which the assessee will be receiving after the due date of filing of service tax return. Question is how to book the invoices in the service tax return. As per the GST Laws, if return is revised later and there is any increase in t

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arged on invoice and not Service tax. Payments under Reverse Charge Mechanism Another important issue is payments under Reverse charge which are related to services of pre GST regime but payments are made by the recipients who are liable to pay tax under RCM post GST. Now there is a legal dispute in this transaction, under the service tax regime the point of taxation under RCM is date of payment and provided if payment is not made within 3 months of the date of invoice, the point of taxation shall be date immediately following the said period of three months. Let s take an example of manpower services, where services were rendered pre-GST and payment is to be made post GST then POT of such transaction is date of payment . Now date of payment is falling under post GST where manpower services are not covered under reverse charge. In such a case the recipient is not liable to make any payment under reverse charge and thus why will he pay any tax on such transaction? That s why few compani

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tails. What if such invoices are not booked or not received within time and the assessee fails to record such transaction in his books? Is it not over ruling the provisions of service tax laws, for availment of credit upto one year from the date of issue of invoice? What about construction services where payment is made before appointed date and goods will be received let s say after 3 months of appointed date? Is this not total injustice on part of government? Upward / Downward revision of prices post GST Another example is where services were given pre-GST and due to increase in prices the assessee wants to issue debit note post GST. Can he do so? Can he issue debit note and charge applicable rate of GST on same? As per the CGST laws, if there is any downward or upward revision of prices of goods / services post GST related to transactions under taken pre-GST then one can issue credit / debit note depending on the situation. However, SGST laws covers revision in prices of goods only,

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Goods and Services Tax – F. No. D-22011/AP/1/2017/892-939 – Dated:- 7-8-2017 – 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/1/2017/892-939 Dated 07/08/2017 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 under GST-reg. You may be aware that Section 171 of the Central Goods and Services Act, 2017 (Act) provides that the reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed

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post under the existing law, to be nominated by the GST Council. In terms of Rule 124 (5) of the Rules, no person shall be selected as a Technical Member of the NAA if he has attained the age of 62 years. GST Council has already constituted a Selection Committee under Rule 124 (1) of the Rules to recommend the names of Chairman and four Technical Members of the NAA. 3. In view of the above statutory position, both retired and serving officers are eligible for appointment as Technical Members of the NAA. You are requested to recommend the names of suitable retired/serving officers who meet the prescribed eligibility criteria and are willing to be appointed as Technical Members of the NAA. As these names are required to be placed before the

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Customs – 25/2017 – Dated:- 7-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS : NEW CUSTOMS HOUSE : PANAMBUR : MANGALORE – 575 010 Tel: 0824-2407729 Fax: 0824-2407100 E-mail:cusmlore@yahoo.com, ustomslegalsection@yahoo.in S-11/11/2016 DBK Date : 07-08-2017 PUBLIC NOTICE NO. 25/2017. x- Attention of all Customs Brokers, Exporters, Importers, Members of Trade and other stake holders is invited to Board s Circular No. 32/2017- Customs dated 27.07.2017 on the above subject. 2. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017). 3. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide Note and C

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of the aforesaid notification. 5. Since Notes and Conditions of notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in the past shipping bills for which let export ord

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eral of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback. 8. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority. 9. Difficulties faced, if any may be brought to the notice of this office. (Dr. M. SUBRAMANYAM) COMMISSIONER. Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule under Notification No. 131/2016- Customs (N.T.) dated 31.10.2016 (as amended) I/We, M/s. …………………………….., IEC No

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GST – States – 03/2017-GST – Dated:- 7-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 Notification No. 03/2017-GST Dated, Dispur, the 7th August, 2017 CT/GST-10/2017/187. – In exercise of the powers conferred by the sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return un

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GST – States – 02/2017-GST – Dated:- 7-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 NOTIFICATION No.2/2017-GST Dated, Dispur, the 7th August, 2017 CT/GST-10/2017/186.- In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing

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GST – States – 01/2017-GST – Dated:- 7-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 Notification No. 01/2017-GST Dated, Dispur, the 7th August, 2017 CT/GST-10/2017/185. – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnis

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Goods and Services Tax – Changes in GST – In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO – TMI Updates – Highlights

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Goods and Services Tax – Changes in GST – Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including exemption therefrom) of GST on legal services. – TMI Updates – Highlights

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Goods and Services Tax – Changes in GST – To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including

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Goods and Services Tax – Changes in GST – Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U17 World Cup to be hosted in India in 2017 shall be exempted from GST – TMI Updates – Highlights

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Goods and Services Tax – Changes in GST – New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 201617 in place of National Agricultural Insurance Scheme (NAIS) an

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