Goods and Services Tax

Seeks to cross-empower State Tax officers for processing and grant of refund
39/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 39/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1253 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Ta

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GST on Reverse Charge Mechanism (RCM) – payment of tax u/s 9(4) of the CGST Act, 2017 exempted till 30.09.2018
38/2017 Dated:- 13-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 – Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1262 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of In

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Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
38/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1252 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Ta

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Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
11/2017 Dated:- 13-10-2017 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2017 -Integrated Tax
New Delhi, the 13th October, 2017
G.S.R. 1261 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service T

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Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding 20 Lacs
10/2017 Dated:- 13-10-2017 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2017 – Integrated Tax
New Delhi, the 13th October, 2017
G.S.R. 1260 (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the C

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Vehicles Leased Before July 1, 2017, Subject to 65% GST Rate Including Compensation Cess.
News
GST
Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate

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Govt to discuss bringing real estate under GST in Nov
GST
Dated:- 12-10-2017

Washington, Oct 12 (PTI) The issue of bringing real estate under the GST's ambit will be discussed next month, Finance Minister Arun Jaitley said today, as he acknowledged that it is the one sector where maximum amount of tax evasion and cash generation takes place.
The matter will be discussed in the next meeting of the GST Council to be held on November 9 in Guwahati, Jaitley said while delivering the 'Annual Mahindra Lecture' on India's tax reforms at the prestigious Harvard University.
"The one sector in India where maximum amount of tax evasion and cash generation takes place and which is still outside the GST is real estat

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the minister said.
Jaitley said the reduction in eventual expenditure coupled with incentivising people to enter the tax net may also help reduce the size of "shadow economy".
A 12 per cent GST is levied on construction of a complex, building, civil structure or intended for sale to a buyer, wholly or partly. However, land and other immovable property have been exempted from the GST.
On demonetisation, Jaitley said it was a "fundamental reform" which was necessary to transform India into a more tax-compliant society.
"If you see the long-term impact of it, demonetisation brought in more digitised transactions; it brought the issue to the centerstage. It expanded the individual tax base. It compressed the cash c

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r of companies but individuals who are coming into the tax net," he said.
Jaitley said some people had "misunderstood" the objective of demonetisation "which wasn't to confiscate somebody's currency".
"Obviously if somebody has currency and deposits in the bank, it does not become lawful holding. They still have to account for it. Therefore, the anonymity which was attached to a cash currency came to an end and that holding got identified.
"The government was able to trace out about 1.8 million people whose deposits are disproportionate to their normal incomes. And they are all answerable to the law and pay their taxes," he said.
Jaitley is on a week-long stay in the US, during which he wi

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Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensation Cess)
GST
Dated:- 12-10-2017

In order to provide relief to old/existing leases of motor vehicles, GST Council in its 22nd Meeting held on the 6th October, 2017 in the national capital took several decisions in respect of motor vehicles purchased and leased prior to 1st July, 2017. These decisions are as given below:-
a) Leasi

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SEZ Provision for consumption at SEZ on GST
Query (Issue) Started By: – Manish Tailor Dated:- 12-10-2017 Last Reply Date:- 13-10-2017 Central Excise
Got 6 Replies
Central Excise
Hi Support,
I have two queries:-
Number : – 1
Can you please help me out by sharing the provision ACT as per below example.
A supplier from state (Rajasthan) is delivering material at SEZ unit which is also in the same state (Rajasthan).
The ship to address is SEZ ( Rajasthan) and bill to address is Alwar ( Rajasthan) of material.
Ship to (Material Delivery Only)
Bill to party name
Supplier
Location
SEZ (Jaipur, Rajasthan)
Alwar (Rajasthan)
Jaipur Rajasthan (Outside SEZ)
My queries are:-
* What will be applicable on TAX INVOICE i.e. CGST/

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ection 16 of IGST Act.
* Supplies made to an SEZ unit or a SEZ developer are zero rated.
* The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export:
* The option of payment of IGST under claim of refund;
* Or Can be done under bond or LUT without payment of any IGST.
* The above is my opinion
Reply By KASTURI SETHI:
The Reply:
I support the views of Raja Swaminathan, Sir. LUT is meant for safeguarding Govt. revenue and nothing else. LUT is a very important legal document. It binds an assessee to pay Govt. dues, if any untoward incident happens due to natural cause or human error, mishap etc.
Reply By Manish Tailor:
The Reply:
Agreed Sir,
Can consumables i.e Biscuits, paper

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Claim of refund on Zero Rated supplies to SEZ unit
Query (Issue) Started By: – sukhbir singh Dated:- 12-10-2017 Last Reply Date:- 12-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Can we file Refund Claim on supply to SEZ unit when the payment from the buyer has not been received/on credit as usual.
is it compulsory that we can file refund claim only after receipt of payment from buyer.
Reply By KASTURI SETHI:
The Reply:
Yes. Ultimate goal is receipt of foreign exchange.

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Panchratnas cry for Equal rights under GST
By: – Swati Kharkia
Goods and Services Tax – GST
Dated:- 12-10-2017

GST – One Nation One Tax – is an initiative by the Government to eliminate various indirect taxes and incorporate all of them into one, thereby reducing the tax complexity. But five products viz petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel – the “Panchratnas” were not lucky enough to be given the opportunity to taste the fruits of this simple tax regime.
In this regard, reference may be made to Section 9(2) of the CGST Act, 2017 which states that the central tax on the supply of petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.
A perusal of the above indicates that the Government may bring these five petroleum

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are levied to GST, their prices would be reduced to almost half. If we look into the present situation of the economy, petrol prices recently touched ₹ 80/litre in Mumbai, ₹ 74/litre in Kolkata while it is over ₹ 70/litre in Delhi and Bangalore. According to the data released by the Indian Oil Corporation BSE for the petrol price build up in Delhi, the fuel costs only ₹ 26.65 at the refineries. Dealers get a litre of petrol at ₹ 30.70 which is sold at ₹ 70.39/litre in Delhi. This means that ₹ 39.69 is charged as tax component and dealer's commission on every litre of petrol sold (More than even the purchase price of the dealer!) So we are being looted in the name of taxes!
Worse than that, the Oil companies are suffering since the day GST has got implemented. They have been left at the mercy of their accountants since dealing in different kinds of taxes at the same time has become a major challenge. Complying with all the tax laws (new an

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which is an essential part of transportation. How do such issues get resolved? Had it been a One-Tax regime, such a situation would not have arisen.
As per the latest report, petrol pumps across the nation have threatened to go on a 24 -hour strike on 13th October'17 due to long pressing demands being ignored, one of them being their inclusion in the GST regime. If the strike really happens, the loss of revenue to the economy would be magnificent. Is this really worth it, I mean, in an economy which calls itself republic, people have to go on strike to get their demands met!
With all such problems creeping in, there is still a ray of hope that the Panchratnas are brought into the GST regime as soon as possible. If the Government wants to give Diwali gifts in the real sense, then will it not be better to first starting with lowering the prices of oil and then extending benefits to the batti which cannot be lit without the oil!
Disclaimer: The views expressed in this article are stric

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Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export Refund
PUBLIC NOTICE NO. 44/2017 Dated:- 12-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035
F. No. S2/08/2017-EDI
Date: 12/10/2017
PUBLIC NOTICE NO. 44/2017
Sub: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export Refund-reg.
Attention of all the importers, exporters, Customs brokers, and other stake holders is invited to the proce

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s of the exporters are closed and /or not validated by PFMS, then the IGST refund, even if sanctioned, may not get credited to the accounts of the exporters.
4. It is reported that "closed" bank accounts of the exporters still exist in the system and PFMS has invalidated such accounts making the prospective disbursal of IGST refund to such closed accounts impossible. Accordingly, the list of accounts, which are not validated by PFMS pertaining VCH (Export) is uploaded on the website of the "Visakhapatnam Customs House" (www.Vizagcustoms.gov.in) under the heading "Latest for wider publicity and necessary action at the end of the concerned exporters.
5. In view of the above, exporters are advised to update their ban

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Delhi Goods and Services Tax Rules, 2017
Order No. 18-2017-18/GST Dated:- 12-10-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/933-39
Dated 12/10/2017
ORDER NO. 18-2017-18/GST
Subject : Extension of time limit for submitting the declaration in F

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Receinding various old notification pre- GST.
EXN-F(10)-19/2017 Dated:- 12-10-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No. EXN-F(10)-19/2017
Dated: Shimla-2, the 12th October, 2017
NOTIFICATION
In pursuance of the proviso to sub-section (1)(c) of section 174 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, hereby rescinds the following notifications issued under the laws shown in Col. (3) of the table against each notification, namely:-
Sr.No.
Notification Number and Date of issuance
Name of the Act under which Notification has been issued.
Col. (1)
Col. (

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ed Tax Act, 2005
6.
EXN-F(11)-5/2004(ii) dated 19th January, 2006 published in the Rajpatra, Himachal Pradesh on 27th January, 2006
The Central Sales Tax Act, 1956
7.
EXN-F(1)-2/2004-Part dated 23rd October, 2009 published in the Rajpatra, Himachal Pradesh on 24th October, 2009
The Himachal Pradesh Value Added Tax Act, 2005
8.
EXN-F(5)-6/2006-Vol-I dated 1st April, 2013 published in the Rajpatra, Himachal Pradesh on 1st April, 2013
The Central Sales Tax Act, 1956
9.
EXN-F(5)-6/2006-Vol.-II dated 18th July, 2014, published in the Rajpatra, Himachal Pradesh on 19th July, 2014
The Central Sales Tax Act, 1956
10.
EXN-F(10)-17/2014 dated 6th April, 2015, published in the Rajpatra, Himachal Pradesh on 7th April, 2015
The Himachal P

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Goods and Services Tax – Started By: – nikhil verma – Dated:- 11-10-2017 Last Replied Date:- 12-10-2017 – If any one looking for GST registration in India. Can contact Mr. Neeraj Bhagat. For more information visit at: www.neerajbhagat.comYou can also Email us: info@neerajbhagat.com – Reply By Ganeshan Kalyani – The Reply = What is the charges ? – Reply By KASTURI SETHI – The Reply = I think add is not permitted in this forum. This forum is meant for queries. – Discussion-Forum – Knowledge Shari

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GST rate structure for Petroleum and Oil Sector
GST
Dated:- 11-10-2017

To reduce the cascading of taxes arising on account of non-inclusion of petrol, diesel, ATF, natural gas and crude oil in GST and to incentivise investments in the E&P (exploration and production) sector and downstream sector, the GST Council in its 22nd meeting held on 6thOctober, 2017 has made the following recommendations for GST rate structure for Specified Goods and Services:
i. Offshore works contract ser

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Refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017
PUBLIC NOTICE NO. 60/2017 Dated:- 11-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX: NSCBI AIRPORT: KOLKATA-700052
CUSTOM HOUSE: 15/1, STRAND ROAD: KOLKATA-700001
F. NO. S41(Misc) – 64/2017CCX/
Date 11.10.2017
PUBLIC NOTICE NO. 60/2017
Sub: Refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017
Attention of

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Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE NO. 59/2017 Dated:- 11-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) -64/2017CCX
Date : 11.10.2017
PUBLIC NOTICE NO. 59/2017
Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017- reg.
Attention of the trade, exporters, importers, Customs Brokers to is invited Rule 96 of CGST Rules 2017 which deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GSTR-3 of Form GSTR -3B. as the case may be has been filed. Once these conditions are met the, Customs System shall process the claim for refund and an amoun

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d be followed up to ensure that records are updated at the gateway port, especially for ICDs. Exporters are advised that they should follow up with their carriers to ensure that correct EGM/export reports are filed in a timely manner.
Details of export supplies in Table 6A of GSTR-I
4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-I are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/bill of export. Thus exporters must file their GSTR-I very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.
4.1 Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediately
4.2 For month of August 2017 and subsequent months, facility of filing GSTR-I has not been made available by GSTN as present. In order to facilitate proc

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smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add account declared with Customs in their GST registration details.
6.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs System so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avo

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und in accordance with the provisions of sub- section (10) or sub-section (11) of section 54. In such cases, the proper officer of integrated tax at the Customs station has to intimate withholding of refund to the applicant and the jurisdictional Commissioner of central tax. State tax or Union territory tax, as the case may be, and a copy of such intimation has to be transmitted to the common portal.
Exports in violation of the provisions of the Customs Act, 1962.
9. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962 IGST refund has to be withheld in terms of sub rule 94(4)(b) of aforesaid Rule 96. Accordingly, necessary action in such cases to ensure that IGST refund is withheld should be taken.
10. Guidelines and procedure for filing and processing of refunds of IGST paid on export goods for exports made under manual (non-EDI) shipping bills shall be communicated separately.
11. Difficulties faced if any,

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
12/WBGST/PRO/17-18 Dated:- 11-10-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 12/WBGST/PRO/17-18 Dated: 11/10/2017
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date f

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FORM GST CMP-03 is extended till 31st October, 2017
19/2017 Dated:- 11-10-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 19/2017
CCT's Ref No. A(1)/88/2017
Dt. 11-10-2017
In exercise of the powers conferred by sub-rule (4) of Rule 3 of the Telangana Goods and Services Tax Rules, 2017 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (referred to as “the Act” hereaft

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Services Tax Rules, 2017.
CCT/26-2/2017-18/3/3049 Dated:- 11-10-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Order
No. CCT/26-2/2017-18/3/3049
Read: Order No. 02/2017-GST dated 18th September, 2017, issued by the Commissioner (GST), under the Central Goods and Services Tax Act, 2017.
Subject: Extension o

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
CCT/26-2/2017-18/4/3047 Dated:- 11-10-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Order
No. CCT/26-2/2017-18/4/3047
Read: Order No. 04/2017-GST dated 29th September, 2017, issued by the Commissioner (GST), under the Central Goods and Services Ta

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M/s Metro Institutes of Medical Sciences Pvt. Ltd. Versus State of U.P. & 5 Others
GST
2017 (10) TMI 784 – ALLAHABAD HIGH COURT – 2018 (8) G. S. T. L. 28 (All.) , [2018] 1 GSTL 148 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 11-10-2017
Writ Tax No. 702 of 2017
GST
Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Rahul Agarwal assisted by Sri Varad Nath and Miss. Archi Agarwal learned counsels for the petitioner. Sri V.K.S. Raghuvanshi, appeared for the respondent no.4, Sri C.B. Tripathi for the respondent nos.1 and 5 and Sri Arvind Kumar Kushwaha holding the brief of Sri Prem Shankar Prasad, learned counsel for the respondent nos. 3 and 6.
With the consent of the learned counsels appearing on behalf of the respective parties, the present writ petition is disposed of finally without calling for the counter affidavit as there is no disputed facts involved in the pr

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ting them from existing TIN numbers to new GST numbers.
The Commercial Tax Department of the State of U.P. has issued the letter to the petitioner on 9.12.2016 by which the petitioner has been allotted a provisional ID and a Password for migration to the GSTN. The said letter dated 9.12.2016 indicates that the PAN mentioned against the petitioner was being AAFPL6351C. The aforesaid PAN number was not the PAN number of the petitioner company as such was the PAN number of the Director of the petitioner company namely one Mr. Purushottam Lal. According to the petitioner the correct PAN number of the petitioner company is AAACU4178N. Since the incorrect PAN number is mentioned by the Commercial Tax Department, State of U.P., the petitioner has requested that a correct and complete provisional ID and Password with the correct PAN be made available to the petitioner company. In this regard, the petitioner was directed to update the PAN details on the website of the Commercial Tax Department

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registration status on the GST Website and from there it is found that the same has been issued being the provisional ID with the correct PAN number. According to the petitioner the number of the provisional ID has been mentioned as 09AAACU4178N1ZQ.
The grievance of the petitioner is that till date though the provisional ID has been issued but the petitioner has not been issued a password corresponding to the provisional ID which has been allotted to the petitioner. According to the petitioner the return for the month of July 2017 was required to be filed but before the date of filing the return the petitioner has moved an application dated 25.8.2017 on the GST Portal, through its counsel and the petitioner's counsel wrote to the GSTN help desk requiring them to provide a Password for its provisional ID so that the petitioner to complete the migration process, pay its taxes and accordingly file GST return for the month of July 2017. The request of the petitioner appears to have be

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buyers. For ready reference the provisions of Section 139 which came w.e.f. 22.6.2017 is quoted hereinbelow :
“Section-139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.
(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
(3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24.”
Rule

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isting law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act.”
According to the petitioner the petitioner is unable to complete the process of migration under the GST Act and CGST Rules mentioned hereinabove. The petitioner's contention is that without a provisional ID and a Password corresponding to the correct PAN number of the petitioner company, the petitioner cannot complete the process as required. The contention of the petitioner is that in the absence of the migration, the petitioner cannot file returns or pay taxes and discharge its GST liability from July 2017 onwards. The petitioner has further submitted that the petitioner also cannot generate the E-way bill which are required for importing goods from outside the State of U.P. into the State of U.P. Learned counsel for the petitioner has further submitted that in absence of the migration the petitioner company is also unable to access the various online

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lso cannot deposit its tax.
According to the petitioner there is no fault of the petitioner company for the provisional ID and Password corresponding to the provisional ID not being issued to the petitioner by the GST Network/ concerned respondent authority. Though the petitioner is approaching the appropriate authorities by requesting and writing the letters for supplying of the password well within the due date for filing its return but no heed has been paid by the authority concerned. The respondents are obliged to supply the password corresponding to the provisional ID to the petitioner company and has mandatory on their part to supply the same. Section 49 of the CGST Act provides that the tax has to be deposited by the due date and in the event of failure on the part of a dealer to deposit the tax, there would be liability of payment of interest under Section 50 of GST Act, which is enforceable automatically. It further provides for penal proceedings.
On inquiry made by the peti

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Jindal Dyechem Industries (P) Ltd. Versus Union of India & Others
GST
2017 (10) TMI 693 – DELHI HIGH COURT – 2018 (8) G. S. T. L. 23 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-10-2017
W. P. (C) 8677/2017 & C. M. No. 35637/2017 (stay)
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. R. K.Handoo, Mr.Yoginder Handoo, Mr.Manish Shukla, Advocates
For the Respondents : Mr. Sanjeev Narula, CGSC with Mr.Abhishek Ghai, Ms.Aastha Jain, Mr.Rishi Jain, Advocate
ORDER
1. Notice. Mr. Sanjeev Narula, the learned CGSC, accepts notice for the Respondents. He has placed before the Court a Press Release issued by the Ministry of Finance dated 6th October 2017 setting out the relief package announced for exporters b

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g resolved.
b. To prevent cash blockage of exporters due to upfront payment of GST on inputs etc. the Council approved two proposals, one for immediate relief and the other for providing long term support to exporters. Immediate relief is being given by extending the Advance Authorization (AA) / Export Promotion Capital Goods (EPCG) / 100% EOU schemes to sourcing inputs etc. from abroad as well as domestic suppliers. Holders of AA / EPCG and EOUs would be treated as deemed exports under Section 147 of CGST/SGST Act and refund of tax paid on such supplies given to the supplier.”
2. Mr. Narula states that the formal notification incorporating the above relief measures was to be issued within four days thereafter. He states that in all pr

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ed not later than 3 days from today with an advance copy to Mr. Narula, who will seek instructions thereon before the next date of hearing.
5. In the meanwhile, it is directed that, in view of the aforementioned press release dated 6th October 2017, which prima facie makes no distinction as regards the Advance Authorisations (AA) issued prior to or after 1st July 2017, the Petitioner will not hereafter be required to pay IGST in respect of the imports of gold bars made by it Petitioner in terms of the AAs issued to it.
6. The above interim relief is granted subject to the Petitioner furnishing to the Respondent authorities a letter of undertaking that the clearance of the imported goods in terms of the AA will be subject to the final resu

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IGST refund payments for exports from Oct 10-14, 2017, to start via PFMS on Oct 16, 2017.
Circulars
Customs
Existing system will be used to make immediate payment of refund of IGST on Exports

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