Goods and Services Tax

Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
29/2017-Central Tax Dated:- 5-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 29/2017-Central Tax
New Delhi, the 5th September, 2017
G.S.R. 1129(E).- 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 Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No. 1

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n (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-
Table
Sl. No.
Month
Details/Return
Time period for furnishing of details/Return
(1)
(2)
(3)
(4)
1.
July, 2017
FORM GSTR-1
Upto 10th September, 2017
FORM GSTR-2
11 – 25th September, 2017
FORM GSTR-3
Upto 30th September, 2017
2.
August, 2017
FORM GSTR-1
Upto 5th October, 2017
FORM GSTR-2
6 – 10th October, 2017
FORM GSTR-3
Upto 15th October, 2017
[F. No. 349/74/2017-GST]
(Shankar Prasad Sarma)
Under Secretary to

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Filing Deadlines for GSTR 1, 2, and 3 Extended to September 10, 25, and 30 for July 2017.

GST
GIC decides to extend Date of GSTR 1, GSTR 2 and GSTR 3 for the month of July to 10th, 25th and

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Plywood industry hopeful of GST respite
GST
Dated:- 4-9-2017

Kolkata, Sept 4 (PTI) The ₹ 20,000 crore plywood, plyboard, medium density fibreboard and particle-board industry is hopeful of reduction in GST rate to 18 per cent from the current 28 per cent in the forthcoming council meeting.
"The plywood, MDF and particle board industry is very hopeful that GST rate will be brought down to at least 18 per cent which is very high at 28 per cent," Federation of Indian Plywood and Panel Industry president Sajjan Bhajanka told PTI.
"Several ministers with whom our members had interacted had assured to look into their plight and we hope in the forthcoming GST council meeting on September 9 at Hyderabad, a decis

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COMPOSITION SCHEME
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 4-9-2017 Last Reply Date:- 15-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
DEAR EXPERTS,
MY CLIENT IS A REGULAR DEALER UNDER VAT. NOW HE OPTED COMPOSITION SCHEME UNDER GST BUT STOCK HELD ON APPOINTED DAY INCLUDE TAXFREE, TAXABLE AND EVEN HE HAS STOCK WHICH ARE PURCHASED FROM UNREGISTERED DEALER. IN TRANSITIONAL PROVISIONS OR ANY OTHER SEC OF GST HAS NOT MENTIONED THAT YOU HAVE PAY TAX FOR INPUT HELD IN STOCK FOR WHICH CREDIT IS TAKEN OR FIRSTLY, IT IS TAXFREE UNDER EARLIER LAW AND NOW IT BECAME TAXABLE UNDER GST OR YOU HAVE TO PAY TAX ON REVERSE CHARGES BASIS PURCHASED FROM UNREGISTERED DEALER UNDER EARLIER LAW . WHETHER MY INTERPRETATION TO THE

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Goods and Services Tax (Compensation to States) Amendment Ordinance, 2017
GST
Dated:- 4-9-2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 2nd September, 2017/Bhadra 11, 1939 (Saka)
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES)
AMENDMENT ORDINANCE, 2017
NO. 5 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to amend the Goods and Services Tax (Compensation to States) Act, 2017.
WHEREAS Parliament is not in session and the President is satisfied that the circumstances exist which render it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the P

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Facilitating taxpayers on filing of GST returns by way of live demonstration on GST Seva Kendras.
Trade Notice No. 05/2017-18 Dated:- 4-9-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 – 9860-80
Trade Notice No. 05/2017-18
Dated 04.09.2017
Sub.: Facilitating taxpayers on filing of GST returns by way of live demonstration on GST Seva Kendras – Reg.
It is brought to the notice of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned that Central Goods and Services Tax Commissionerate, Jabalpur has set up GST Seva Kendras in the Hea

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Seeks to extend time period for filing of details in FORM GSTR-6 for the months of July,2017 & August,2017.
01-G/2017 Dated:- 4-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (01-G/2017)
No. KGST.CR.01/2017-18, Dated: 04.09.2017
In exercise of the powers conferred by sub-section (6) of section 39 of the Karnataka Goods and Services Tax Act, 20

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System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
CIRCULAR NO. 05/2017-GST Dated:- 4-9-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN
DISPUR, GUWAHATI-6
CIRCULAR NO. 05/2017-GST
Dated Dispur the 4th September, 2017.
Sub : System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding.
No. CT/GST-15/2017/11. – Sections 37, 38 and section 39 of the Assam GST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Assam GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may

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nciliation between the information furnished in FORM GSTR-3B with that furnished in FORM GSTR-1 and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules.
The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras.
(1) Furnishing of information in FORM GSTR- 1 & FORM GSTR-2:
It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepa

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RM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same may be reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month.
(3) Action on the system-based reconciliation:
After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 a

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than what has been paid as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before subm

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-3.
(6) Reduction in output tax liability:
Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month.
(7) Submission of GSTR-3B without payment of taxes:
Where, for some reasons, the registered pe

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submit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-CentraI tax dated
(8) Processing of information furnished:
After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure la

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System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
TRADE CIRCULAR NO. 09/2017 Dated:- 4-9-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR NO. 09/2017
DATED: 04.09.2017
Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
Sections 37, 38 and section 39 of the WBGST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the WBGST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the initial days after the introduction of GST, the GST Coun

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hed in FORM GSTR-1 and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules.
4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras.
Furnishing of information in FORM GSTR-1 and FORM GSTR-2:
5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward supplies in FORM GSTR-2 by:-
a. adding, deletin

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FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same may be reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month.
Action on the system-based reconciliation:
7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the revised figures of output tax liability and eligible input tax

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tance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR- 3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the return in FORM GSTR-3 to complete the process. It may be noted that where

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stered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month.
Submission of GSTR-3B without payment of taxes:
11. Where, for some reasons, the registered person has only submitted the return in FORM GSTR- 3B and has not made the payment of taxes by debi

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ions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-Central tax dated 01.09.2017.
Processing of information furnished:
13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under sub-section (3) of section 37 and sub-section (5) of section 38 o

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Waiver of late fee for late filing of GSTR-3B for the month of July, 2017
1591-F.T. Dated:- 4-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue
NOTIFICATION
No. 1591-F.T.
Dated, Howrah, the 4th day of September, 2017
In exercise of the power conferred by Sections 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council

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System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
05/2017-GST Dated:- 4-9-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN
DISPUR, GUWAHAT1-6
CIRCULAR NO. 05/2017-GST
Dated Dispur the 4th September, 2017.
Sub : System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
No. CT/GST-15/2017/11.-Sections 37, 38 and section 39 of the Assam GST Act, 2017 (hereinafter referred to as 'the Act') read with rules 59, 60 and 61 of the Assam GST Rules, 2017 (hereinafter referred to as 'the Rules') require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20th of the next month respectively. Keeping in view that taxpayers may face certain issues in the ini

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tion furnished in FORM GSTR-3B with that furnished in FORM CJSTR-I and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules.
The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras.
(1) Furnishing of information in FORM GSTR- 1 & FORM GSTR-2:
It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR-2A, the registered person shall prepare the statement of inward su

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. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same may be correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same may be reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month.
(3) Action on the system-based reconciliation:
After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in FORM GSTR-1 and FORM GSTR-2. Based on the

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as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act before submitting the return in FORM

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put tax liability:
Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month's return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month's return to be offset against the output liability of the next month.
(7) Submission of GSTR-3B without payment of taxes:
Where, for some reasons, the registered person has only submitted t

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GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and/or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-CentraI tax dated 01.09.2017.
(8) Processing of information furnished:
After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the procedure laid down under s

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GSTR-2: Can ITC on July dated invoice be claimed in August.
Query (Issue) Started By: – CAPurnima Bothra Dated:- 3-9-2017 Last Reply Date:- 8-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
What if i dont carry invoice for the month of july ;can i still claim ITC in the July month itself on the same since it has auto populated in gstr-2A. Moreover as per CGST act sec 42 such transactions will be treated as matched.Now if I cant avail ITC in month of July how will I claim the s

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CMP 03 uploading problem
Query (Issue) Started By: – Casimire Samaraneyeke Dated:- 3-9-2017 Last Reply Date:- 8-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
GST CMP 03 stock form

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INTEREST ON LATE PAYMENT RECEIVED OF SALE
Query (Issue) Started By: – NAREN KHATRI Dated:- 3-9-2017 Last Reply Date:- 4-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
HI.. SIR/S..
NEED TO ISSUE DEBIT NOTE TOWARDS INTEREST ON LATE PAYMENT RECEIVED TOWARDS SALES.
IS THIS INTEREST LIABLE TO GST..??
THANKING YOU IN ADVANCE..
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Section 15 (2) (d) of CGST Act, 2017 " the value of supply shall include interest or late

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GST rate on Betting on Horse race
Query (Issue) Started By: – Shyam Naik Dated:- 3-9-2017 Last Reply Date:- 3-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
Kindly opine, what is the tax rate for Betting on Horse Race Service?
The service by a race club by way of totalisator or licence to Bookmaker is taxable @28% vide SAC 9996. It appears that it covers services by the race club, and does not include any service by a licensed Bookmaker.
Further, it appears that there is demacration between gambling and betting. Gambling is purely a game of chance, where as betting involves element of knowledge, skill etc, although, element of chance is not completely rulled out, is a game of Skill. The history, biography,

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Late fee waived for all tax-payers who could not file the GSTR 3B for the month of July 2017
GST
Dated:- 2-9-2017

The Goods and Services Tax (GST) tax was introduced on 1st of July 2017. The last date for payment of GST for the month of July 2017 was 25th August 2017. Payment of GST is complete only when amount of tax payable is debited from electronic cash / credit ledger.
Now late fee for all taxpayers who could not file GSTR 3B for the month of July 2017 has been waived, but no

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gst on bill discounting business.
Query (Issue) Started By: – pawan kumar Dated:- 2-9-2017 Last Reply Date:- 4-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
A sales a goods to b of rs. 200000 on which gst is 10000. A discoubted this bill from c and received immidiate payment and later on c issued bill to b. is bill discounting business allowed in gst…
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In my opinion it is a taxable service and liable to gst. Gst is payabl

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Govt keeping an eye on GST implementation regularly: Meghwal
GST
Dated:- 2-9-2017

New Delhi, Sep 2 (PTI) The government is monitoring implementation of the Goods and Services Tax (GST) regularly and teething issues are being resolved immediately, Minister of State for Finance Arjun Ram Meghwal said today.
Some technical issues with regard to tax payment have come to light and GST Network (GSTN) was directed to resolve them, he added.
Authorities are also keeping a tab on impact o

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json file error in GST portal in GSTRN1
Query (Issue) Started By: – nandankumar roy Dated:- 2-9-2017 Last Reply Date:- 4-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
I FILLED MY JULY'17 RETURN THRU GST OFFLINE MODE THRU EXCEL TEMPLATE AND GENERATING JSON FILE AND WHEN WE UPLOAD JSON FILE IN GST SITE , SHOWING ERROR . SO PL HELP.
N K ROY
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It is better to contact helpdesk@gst.gov.in or the Seva Kendra function on Commi

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Error report
Query (Issue) Started By: – shalimar taxi Dated:- 2-9-2017 Last Reply Date:- 15-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Expert
When upload Json file to GST

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Wrongly upload same data two time in offline preparetion GSTR-1
Query (Issue) Started By: – shalimar taxi Dated:- 2-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Expert
When upload of JSON file of GSTR-1, we wrongly upload two time same file. Now what should we do? please give your valuable advice.
Thanks in advance.
Reply By RAMESH PRAJAPATI:
The Reply:
GSTN will accept data only once. Please view GSTR-1 on the website.
Discussion Foru

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The government has waived the late fee for the late filing of FORM GSTR-3B for the month of July.
Notifications
GST
Government waived the late fee for late filing of FORM GSTR-3B, for the mon

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GST Software for Business, CA firm & enterprises | Easy GST Compliance
Query (Issue) Started By: – Legal Raasta Dated:- 2-9-2017 Last Reply Date:- 3-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
GST Software with reconciliation, excel/ ERP import functionality @ ₹ 5999. Manage GST compliance with our GST software easily. GST APIs available.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It appears as an advertisement for promoting the sales of the software. In my

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RATE OF TAX ON PADDY HUSK
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 2-9-2017 Last Reply Date:- 2-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
SIR,
PLEASE LET ME KNOW THE

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The Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017.
G.O.Ms. No. 29/CT/2017-18 Dated:- 2-9-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O.Ms. No.29/CT/2017-18
Puducherry, dated 02nd September, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the “principal rules”), –
(i) in rule 1 17, the words “of

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ces Tax Rules, 2017.”,
(v) for rule 124, the following rule shall be shall be deemed to have been substituted with effect from 1st day of July, 2017, namely:-
“124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”,
(vi) for rule 125, the following rule shall be shall be deemed to have been substituted with effect from 1st day of July, 2017, 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.”
(vii) for rule 126, the following rule shall be shall be deemed to have been substituted with effect from 1st day of July, 2017, namely:-
“126. Power to determine th

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ng to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM 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 o

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commencement of the movement of goods.
Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01
Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory 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 b

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on portal who may utilize the same for furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the email is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions 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 i

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n the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movem

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04
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11.
0205
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, 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

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k and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.
0403
Curd; Lassi; Butter milk
27.
0406
Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
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
Tomatoe

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lled or peeled
48.
0801
Brazil nuts, fresh, whether or not shelled or peeled
49.
0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), 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 strawberr

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ed brand name]
68.
1004
Oats [other than those put up in unit container and bearing a registered brand name]
69.
1005
Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.
1006
Rice [other than those put up in unit container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
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 na

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ton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
87.
1210
Hop cones, fresh.
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, 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 Jag

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cation No.5470 : 2002
104.
3002
Human Blood and its components
105.
3006
All types of contraceptives
106.
3101
All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
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 periodi

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s, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136.
8445
Amber charkha
137.
8446
Handloom [weaving machinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate, pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri 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

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or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The 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) Notwi

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ice.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in 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 ou

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Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See Rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See Rule 138 C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
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
Actu

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Discount, if any
Taxable value
Central tax
State or UT tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature Name of the Signatory
Designation or Status”.
(xi) in the principal rules to FORMS, –
1. with effect from the 1st day of July of2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
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) Partne

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and will be shared with Central Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
9. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory
For Office Use:
Enrolment no
Date- “.
II. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person 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

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Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8.
Details of Bank account
Name of bank
Address of branch
IFSC
Type of account
Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
Yes No
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input 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 8

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interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of Section 54.)
10. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to Section 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 [(

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3)
1
2
3
4
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (8+ 9 -10)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sl.No.
Invoice details
Goods/Services (G/S)
Shipping bill/Bill of export/Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-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 sup

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Central tax
State/UT tax
Cess
1
2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of Section 54 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:

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riod for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of Section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in

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