Goods and Services Tax

Regarding New Registration In GST.
Circulal No. 1718032/642 Dated:- 31-8-2017 Uttar Pradesh SGST
GST – States
जी0एस0टी0/ 2017-18 /पत्रा0 सं0-184 /1718032 /642-/ वाणिज्य कर

कार्यालय कमिश्नर, वाणिज्य कर, उ०प्र०

(जी0एस0टी0 अनुभाग)

लखनऊ:दिनांक:31 अगस्त, 2017

1. समस्त जोनल एडीशनल कमिश्नर वाणिज्य कर, उत्&#

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#2367;ज्य कर, उत्तर प्रदेश,

विषय-जी0एस0टी0 में नए पंजीयन बढ़ाने के संबंध में

इस कार्यालय के पत्र संख्या / जी0एस0टी0/2017-18/555/वाणिज्य कर, दिनांक 18.08.2017 का संदर्भ ग्रहण करने का कष्ट करें, जिसके द्व&#2366

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9;्य निर्धारित किये गये थे। जोन हेतु निर्धारित पंजीयन लक्ष्य की प्राप्ति के लिए आवश्यक है कि अधिक से अधिक व्यापारियों को पंजीकृत कराने हेतु निम्नवत् कार्यवाही की जाये :-

1. स&

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40;्र से संबंधित विशेषज्ञ चार्टर्ड एकाउंटेंट, केन्द्रीय उत्पाद एवं सीमा शुल्क विभाग के अधिकारियों, नासेन (NACEN) के क्षेत्रीय ट्रेनिंग सेंटर में तैनात अधिकारियों को आमंत्रित &#23

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32;ा सकती हैं तथा आयोजित कार्यशाला की सूचना जी0एस0टी0 अनुभाग को जी०एस०टी० सिंगल प्वांइट कांटेक्ट वाट्सएप ग्रुप पर प्रेषित की जाये तथा श्री राजेश कुमार यादव, असि0कमि0 जी0एस0टी0 क&

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आदि के कारण जी0एस0टी0 लागू होने से पूर्व ही निरस्त कर दिया गया था। केन्द्रीय उत्पाद एवं सीमा शुल्क विभाग से ऐसे निरस्त पंजीयन की सूची प्राप्त कर ली जाये तथा खण्डाधिकारियों &#2342

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में पूर्व ही उपलब्ध करायी जा चुकी है। ऐसे व्यापारियों के संबंध में बिजली विभाग से उनके बिजली के बिल की सूचना, श्रम विभाग से उनके यहॉँ कार्यरत कर्मियों की सूचना, नगरनिगम, नग&#235

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#2351;ूटी पार्लर, कोचिंग संस्थान तथा मॉल में किये गये लीजिंग कांट्रैक्ट की सूचना प्राप्त की जाये। रेस्टोरेंट आदि की सूचना विभिन्न ऑन-लाइन सेवा प्रदाताओं जैसे फूड पाण्डा आदि &#236

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पोर्टल से संकलित की जा सकती है। इन संकलित सूचनाओं के आधार पर चिन्हित रेस्टोरेंट, ब्यूटी पार्लर, जिम, कोचिंग संस्थान, होटल्स आदि के संबंध में बिजली विभाग, श्रम विज्ञाग, नगर न&#23

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344;ियम 16 के प्राविधानों के अनुसार यदि समुचित प्राधिकारी द्वारा यह पाया जाता है कि कोई व्यक्ति जो पंजीयन योग्य था, किन्तु उसके द्वारा पंजीयन प्राप्त नहीं किया गया है तो ऐसे व्&#

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2360;ूचनाओं के आधार पर यदि यह स्पष्ट होता है कि संबंधित व्यक्ति का वास्तविक टर्नओवर रू0 20 लाख से अधिक है, किन्तु उसके द्वारा पंजीयन नहीं लिया गया है तो तद्नुसार उपरोक्त प्राविधा

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367;क होने के कारण अधिकांश सेवा क्षेत्रों में आई0टी0सी0 का लाभ अत्यन्त कम होता है, जिस कारण करदेयता से बचने के लिए सेवा प्रदाता पंजीयन के दायरे से बाहर रहना चाहते हैं। अतः विभाग &#2325

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310;वश्यक हो जाता है कि पंजीयन योग्य सीमा से अधिक के छोटे सेवा प्रदाताओं को अधिक से अधिक पंजीयन के दायरे में लाया जाये और उनसे नियमानुसार कर की वसूली की जाये। इस संबंध में अपंज&#

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;के व्यापार स्थल की जॉच भी की जा सकती है, जिससे कि उनके संबंध में उपरोक्त धारा 25 (8) एवं नियम 16 के प्राविधानों के अनुसार कार्यवाही सुनिश्चित की जा सके।

उपरोक्त निर्देशों से अपने &

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2352;ूप में प्रत्येक सप्ताह उपलब्ध करायी जाये।

भवदीय,

(मुकेश कुमार मेश्राम)

कमिश्नर, वाणिज्य कर,

उत्तर प्रदेश, लखनऊ।

GST/2017-18/Letter No. 184/1718032/642-/Commercial Tax

Office Commissioner, Commercial Tax, UP

(GST Section)

Lucknow: Date: 31 August, 2017

1. All Zonal Additional Commissioner Commercial Tax, Uttar Pradesh,

2. All Additional Commissioner Grade-2 (V.C./Introduction) Commercial Tax, U.P.,

3. All Joint Commissioners

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entified in their zones which are covered under the purview of the service sector. According to the number of officers, these workshops can be organized more than one and the information of the workshop organized should be sent to the GST section on the GST section and Shri Rajesh Kumar Yadav, Asst.Comm. GST should be noted on phone number 7235001084.

2. The GST was cancelled before the implementation of many registered traders of service tax in the Central Excise and Customs Department due to non-filing of returns, non-registration of requisite migration etc. The list of such cancelled registration should be obtained from the Central Excise and Customs Department and on the basis of the list received by the Block Officers, such traders should be identified by whom the business is still being done. The list from service tax has already been made available in Excel format on e-mail in the zone. Information from the electricity department about their electricity bill in respect of suc

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cording to the provisions of sub-section (8) of section 25 of the Uttar Pradesh Goods and Services Tax Act, 2017 and Rule 16 of the Rules, if it is found by the appropriate authority that a person who was registered but has not been registered by him, then such person can be provided registration himself by the appropriate authority. Under the said provisions, information should be collected from the above sources for action and on the basis of the information received, if it is clear that the actual turnover of the person concerned is more than Rs. 20 lakh, but the registration has not been taken by him, then action should be taken under the above provisions accordingly. It is noteworthy here that due to the very low value of inputs in most of the businesses in the service sector and the component of knowledge skills etc., the profit of ITC in most service areas is very less, due to which service providers want to stay outside the purview of registration to avoid taxability. Therefore

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Beena Steel Corporation Versus The Assistant Sales Tax Officer, GST Department, Thrissur
GST
2018 (3) TMI 1074 – KERALA HIGH COURT – [2017] 1 GSTL 23 (Ker)
KERALA HIGH COURT – HC
Dated:- 31-8-2017
WP(C) No. 28277 of 2017 (H)
GST
Mr.  A.K.Jayasankaran Nambiar, J.
JUDGMENT
A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. I have heard the learned counsel appearing

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under the SGST Act. The learned Government Pleader would submit, on instructions, that the document that accompanied the goods did not contain the essential details prescribed under the SGST Act and Rules, for the purposes of transportation, and therefore, the documents used by the petitioner would not suffice to cover the transportation of the goods. Taking note of the said submission of the learned Government Pleader, on instructions, and finding that the detention cannot be said to be un-justified, I direct the respondent to release the goods and the vehicle covered by Ext.P3 detention notice, to the petitioner, on his furnishing a bank guarantee to cover the security deposit amount demanded in the Ext.P3 notice, before the respondent.

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The Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
21/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 21/2017-State Tax
The 31st August, 2017.
No. GST/24/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall b

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.”;
(iv) after rule 44, the following rule shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit sha

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d further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading, Instructions for submission of Application for Registration, after Serial No. 15, the following Serial No. shall be inserted, namely :-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;

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e
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Other>
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
6.
Bank Account Details

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fficer :
Designation :
Jurisdiction :

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
Every person required to obtain a unique identity number shall submit the application electronically.
Application shall be filed through Common Portal or registration can be granted suo- moto by proper
officer.
The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”;
(x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brac

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Last date for furnishing of return in FORM GSTR-3B.
20/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 20/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. State Government, on the recommedations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically

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RAN-1 on or before the 28th August, 2017
25th August, 2017
–
2.
July, 2017
Registered persons entitled to avail input tax credit in terms of Section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017 ;
(ii) file FORM GST TRAN-1 before the filing of FORM GSTR-3B ;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per

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Extends the time limit for furnishing the return FORM GSTR-3.
19/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 19/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7

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Extends the time limit for furnishing of details of inward supplies in FORM GSTR-2.
18/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 18/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-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

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Extends the time limit for furnishing for filing of details of outward supplies in FORM GSTR-1
17/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 17/2017-State Tax
The 31st August, 2017
No. GST/24/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Aruna

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The Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
16/2017-State Tax Dated:- 31-8-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 16/2017-State Tax
The 31st August, 2017
No. GST/24/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017
(i) in rule 24, with effect from 22nd July, 2017 in sub-rule (4), for the words “within a period

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ly for input tax credit of central tax, State tax, Union territory tax and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, the case may be, sub-section (5) of section 29,”.
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely :-
“provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” OR “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in c

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and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period ;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any ;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person ;
(vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted ;
(vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted ;
(viii) in FORM GST TRAN-1, with effect from 1st July, 2017 in Sl. No. 7, in Table

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Extends the time limit for furnishing the return of details in FORM GSTR-3.
07/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 07/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, her

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Extends the time limit for furnishing the details of inward supplies in FORM GSTR-2.
06/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 06/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommend

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Extends the time limit for furnishing of outward supplies in FORM GSTR-1.
05/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 05/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st 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 Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of t

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Last date for furnishing of return in FORM GSTR-3B.
04/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Notification No. 04/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the co

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payable under the said Act” for the month of July, 2017 and the deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25th August, 2017
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before 28th August, 2017 along with the applicable interest calculated from the 26th day of August, 2017 till the date of such deposit.

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Date of filing of GSTR-3B.
03/2017-State Tax Dated:- 31-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
Kerala State Goods and Services Tax Department
NOTIFICATION NO. 03/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st August 2017.
In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Kerala Goods and Services Tax Rules, 2017, read with Section 168 of the Kerala State Goods and Services Tax Ordinance, 2017 (11 of 2017), the Commissioner, on

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The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017
70/2017/9(120)/XXVII(8)/2017 Dated:- 31-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 70/2017/9(120)/XXVII(8)/2017
Dehradun :: Dated:: 31th August, 2017
Notification/Amendment
WHEREAS, the State Government is satisfied that it is expedient to do so in public interest;
Now, THEREFORE, in exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to allow to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :-
The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017
Short title and commencement
1. (1) These Rule may be called The Uttarakhand Goods and Services Tax, (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication

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,
34. Rate of exchange of currency, other than Indian rupees, for determination of value:
(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.
Amendment in Rule 46
4. In Rule 46 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, for the existing third proviso given in column-1, the following proviso given in column-2 shall be substituted; namely –
Column-I Existing Proviso
Column-2 Hereby Substituted Proviso
46. Tax invoice:
Provided also that in the case of the export of goods or services, the invoi

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ress of delivery; and
(iii) name of the country of destination.
Amendment in Rule 61
5. In Rule 61 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, for the existing sub-rule (5) given in column-1, the following sub-rule given in column-2 shall be substituted; namely –
Column-I Existing sub-rule
Column-2 Hereby Substituted sub-rule
61. Form and manner of submission of monthly return :
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so

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ilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(e) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.
Amendment in Rule 83
6. In Rule 83 of the Uttarakhand Goods and Service Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, in second proviso of sub-rule (3), for the word “sub-section”, the word “sub-rule” shall be substituted.
Amendment in Rule 89
7. In Rule 89 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect f

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GST have been extended the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax Act
F.No.225/270/2017/ITA.II Dated:- 31-8-2017 Order-Instruction
Income Tax
ORDER
GST have been extended the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax Act
dated the, 31-8-2017
The Goods and Services Tax ('GST') has come into effect on 1-7-2017. In recent days, dates for filing various returns and forms under GST have been extended by the Government. In this backdrop, representations have been filed by various stakeholders requesting for extending the 'due date' for filing various reports of audit as well as tax-returns under the Income-tax

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Apprehensions on GST proved unfounded: PM
GST
Dated:- 30-8-2017

New Delhi, Aug 30 (PTI) Two months after the rollout of GST, Prime Minister Narendra Modi today said apprehensions with regard to the indirect tax regime have been proven to be unfounded and a smooth transition has happened.
He asked chief secretaries of all states to further boost efforts to increase registration under GST (Goods and Services Tax) and to achieve a quantum jump in this regard within a month, a PMO statement said.
The prime minister was chairing his 21st meeting of Pro-Active Governance and Timely Implementation (PRAGATI), a monthly interaction with top officials of states through a vide conference.
GST was rolled out on July 1, ushering in a un

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said.
He reviewed the progress towards handling and resolution of grievances related to patents and trademarks.
He noted the improvement in performance and asked the officers concerned to work towards further expediting the processing of patent and trademark applications, the statement said.
Officials explained the steps taken towards speeding up the grant of patents and trademarks, including enhanced manpower, it said.
The prime minister emphasized the importance of using latest available technology, to streamline the process, and reach global standards in this regard, the statement said.
The projects reviewed today included the Delhi-Mumbai Industrial Corridor (DMIC), and construction of four new AIIMS at Manglagiri in Andhra Pradesh

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Cabinet approves promulgation of the Goods and Services Tax (Compensation to States) Ordinance, 2017
GST
Dated:- 30-8-2017

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval to the proposal of the Finance Ministry to promulgate an ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017.
The approval would allow to increase the maximum rate at which the Compensation Cess can be levied from 15% to 25% on:
a) motor

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Queries relating to GST received from various sectors have been scrutinised and developed into short FAQs
GST
Dated:- 30-8-2017

Queries relating to GST  received from various sectors have been scrutinised and developed into short FAQs
=============
Document 1
**
FREQUENTLY
ASKED QUESTIONS
GOODS AND SERVICES TAX
Queries relating to GST received from various Sectors have been
scrutinised and developed into short FAQS.
The Fifth part, containig 50 questions and their answers, is given below.
Levy
Part-5
Q1. What is the taxable treatment of the services provided by a Service Provider in respect of such services which are
covered under notification 25/2012-Mega Exemption Notification for Government, railways and other
Departments? Such Services are exempt from Service Tax, hence who will bear the GST tax element of 18%, the
Service Provider or the Principal Employer?
Ans. Exemption notification for services have been notified. Refer Not. No. 12/2017-Central

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two months, then how
the Point of Service
rvice
will be determined?
Ans. Time of supply of services has been explained in Section 13 of CGST Act. The date of issue of Invoice will the time of supply.
Q4. Is
practically feasible that Service Provider submits an Invoice after execution of work and the Principal
Employer makes arrangement for payment of the bill after three months whereas as per point of service rule, the
Point of Service stands for one month from the date of issue of raise invoice or services whichever is earlier and
the Service Provider has to pay Service Tax @ 18% on value of work done although he has not received any
payment from the client till date?
Ans. Time of supply of services has been explained in Section 13 of CGST Act. The terms for payment do not decide the taxability of a
particular transaction. So even if payment for a particular supply has not been received it will still be liable for GST.
Q5. Intermediary services and services provided by Ba

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ourney to a
e in Pakistan, it is taxable because the place of embarkation is in the taxable territory.
place in
Q9. Levy of GST in respect of ticket booked in India if place of boarding is outside India?
Ans. The place of supply is outside India but as the supplier is located in India, it is a case of Inter-State supply and subject to IGST.
It will be zero rated if the sale proceeds are realized in convertible foreign exchange.
Reverse Charge
Q10. If an Assessee pays GST on behalf of an unregistered supplier/SSI/exempted unit, will he be able to take Input Tax
Credit of the GST paid on reverse charge basis?
Ans. Yes, input tax credit of tax paid on reverse charge basis by the recipient is allowed to the recipient and the credit can be taken
even in the same month.
Q11. Whether, any Indian providing services to a U.S. based company on contract basis is required to pay reverse
charges on charges deducted by a U.S. based company?
Ans. It depends on the nature of charges deduc

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miscellaneous
payments to petty contractors. Is GSTN under reverse charge applicable for these payments?
Ans. If you are not registered, payment on reverse charge under Section 9(4) of CGST Act, 2017 is not required. That said, if such
services availed fall within the domain of any service that is subject to reverse charge under Section 9(3) of CGST Act, 2017 you
have to get yourself registered and GST has to be paid.
Q15. Can any unregistered transporter having a turnover below Rs. 20 lakh carry the goods for a registered dealer?
Ans. Yes, GTA can carry the goods. GST on GTA services is liable to be paid on RCM basis by the recipient. The supply of services of
A call Cally the goods.851
goods transport by road transporter other than a GTA and a courier is exempted under Notification No. 9/2017-Central Tax (rate).
Q16. Whether re-imbursement of expenses to staff comes under RCM?
Ans. Re-imbursement is an expense in the course or furtherance of business and if the same is agai

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d get registered and also pay GST on taxable supply.
Q20. Whether the registration under GST is compulsory by Transport Service Provider.
Ans. No, if the entire services supplied by the transporter are covered under the reverse charge mechanism under Section 9(3).
Will from
Q21. Will from 1/7/17, my corner kiranewala charge me GST on goods or services depending on his turnover or both
and give me an authentic/printed memo for purchases?
Ans. Liability for registration under GST arises if the aggregate turnover is more than Rs. 20 Lakh. If the corner kiranewala has
turnover greater r than I
Rs. 20 lakh in the
preceding financial year he is liable to be registered, charge GST and provide you an
invoice for your purchase.
Q22. How will I know if his turnover is below Rs. 20 lakh and if he is exempt from GST and that he will not charge me any
GST?
Ans. Person having turnover over Rs. 20 lakh will take registration and registration certificate will be displayed at a prominent l

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issued in accordance with the provisions of
Section 31(3) of the CGST Act, 2017.
Q26. Do traders having turnover less than Rs. 20 lakh need to get registered under GST? If not, how can they purchase
primary goods from other states without having GST Registration No?
GST
NATION
TAX
MARKET
Ans. Traders having turnover of less than Rs. 20 lakh can buy from other States also without registration except in case of those
goods which are subject to reverse charge.
Q27. Do I, a Mutual fund Distributor working in Delhi, need to register under GST, having income Less than Rs. 20 lakh
but working for offices that are registered in Mumbai and have branch offices in Delhi?
Ans. If you are supplying services to the branch office in the same State, it will be Intra-State supply and you will not be liable for
registration. If you are making Inter-State supply, you will be liable for registration and benefit of threshold exemption would not
be admissible.
Q28. We are a private ltd. Co. h

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same?
rifv
Ans. As you are business entity and availing GTA services you are liable to pay GST on GTA services on reverse charge basis and
therefore liable to be registered. Section 24 of CGST Act, 2017 may be referred.
Q31. Please clarify the position of GST in case of licensed Tour Guides having registered office in one state but
providing services Pan India?
Ans. If the presence of tour guide is required in each State and he is supplying services from those States then registration
requirement in each state would be there.
Q32. If I already have a GSTIN, do I need to register separately as an Input Service Distributor?
Ans. Yes, as per Section 24(viii) of the CGST Act 2017, an Input Service Distributor is required to take separate registration under
the Act.
Transition
Q33. How the deemed credit of available stock and Work in progress (WIP) to be availed by an Assessee?
Ans. The provisions relating to deemed credit are contained in the proviso to section 140(3) of the C

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delivery challan. Document as may be
The goods can
prescribed under Rule 138 of the SGST Rules, 2017 will also have to be carried by the person in charge of the conveyance.
Q36. Government has allowed increase in MRP due to additional incidence of GST. Can it be done for stock lying with
dealers & retailers or only for stock lying with manufacturer or importers?
Ans. The prices can be revised where the incidence of tax has increased under the GST. However, one should adhere the
requirements under other statutes like the Legal Metrology Act also.
Q37. Does tax need to be paid on advances in hand as of June 30th for goods to be supplied from July 1?
Ans. No.
Q38. Builder is demanding balance money due to tax rate changed under GST. Do we have to pay service tax on entire
amount of registration under GST, also if abatement provided before GST is available or not?
Ans. GST is operational from 01.07.2017. Only on the balance amount GST will be applicable on future payments. For t

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nth prior to appointed date?
Under transitional provisions all such excess ITC and Cash can be carried forward and GST can be paid from this amount.
Q42. Will the facility of deemed credit of 60/40 percent of CGST under Rule 117(4) CGST Rules be available to both
traders and manufacturers?
Ans. The facility will be available to all persons other than manufacturers or supplier of services. Proviso to Section 140(3) of CGST
Act, 2017 refers.
Q43. There is a GST of 28% on a product of MRP Rs.100 and the costing price of that product is Rs. 90.90/- (taxable
value + 14.5% VAT) so the taxable value of that product will be 79.38 and if the GST of 28% will be added to the
amount without adding any profit then it will be 79.38+22.22 (28% GST) and the total value of the product will be
Rs. 101.60/- which is higher than MRP. So how it will be sold at the value higher than the MRP?
Ans. MRP can be revised albeit with certain precautions and for only for certain time period. Press Note of

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Ans. GST is payable on services supplied after 01.07.2017.
Q46. Certain fabrics were exempt from payment of central excise duty vide Notification No. 30/2004-CE dated
09-07-2004. This exemption was subject to the condition that the manufacturer has not availed Cenvat credit
of duty paid on inputs. Thus the said exemption was not unconditional. Will ITC @40% of CGST be admissible to
the taxable person in respect of such fabrics held in stock?
Ans. Yes, ITC would be admissible.
Miscellaneous
Q47. When would advance ruling applications submission begin?
Ans. The Government is in the process of constituting the Authority. It would be notified soon.
Q48. When are the recommendations of the sector wise task force expected to be submitted to the GST Council. Can
representations still be made to the sectoral task force?
Ans. Representation can be submitted to the sectoral working groups.
Q49. How will I know whatever GST I pay is really paid to government by various makers/sellers

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Queries relating to GST received from various sectors have been scrutinised and developed into short FAQs
GST
Dated:- 30-8-2017

Queries relating to GST  received from various sectors have been scrutinised and developed into short FAQs
=============
Document 1
FREQUENTLY
ASKED
QUESTIONS
GOODS AND SERVICES TAX
NATION
TAX
MARKET
Queries relating to GST received from various sectors
have been scrutinised and developed into short FAQS.
The fourth part, containing 50 questions and their answers, is given below.
COMPOSITION
PART-4
Q.1 Whether a person can avail the composition scheme on Small Retail Trading of goods if he is holding both incomes like Sale
of business: Rs. 25 lakh (Small Retail Trader) and Rental income: Rs. 12 lakh, whereas the person was registered earlier in
VAT Composition Scheme and was paying Service Tax on rental income?
Ans Renting is a service and supplier of service, except restaurant service, cannot opt for composition scheme. Sinc

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h Bond LUT even if the same was issued on or before
30.06.2017 and is still live Le. not one year old.
Ans Circular No. 4/4/2017-GST dated 07.07.2017 clarifies this. Old LUT/bond is valid till 31.07.2017, after which fresh
LUT/Bond in the new format is required to be submitted
Q.4 Some assessees had multiple central excise registrations under the earlier regime and were having different LUT/Bond for
each premises. In GST, there will be single registration for such assesses. Do they require furnishing fresh Bond/LUT for
their principal place of business or the existing Bond/LUT issued to them prior to 30.06.2017 shall be applicable for the
export purpose.
Q.27
Ans
In case of unregistered dealer, recipient will pay tax on reverse charge basis. He can get the ITC provided he fulfills other
conditions as mentioned in section 16 of the CGST Act, 2017. In case of purchase from composition taxable person, the
composition person cannot charge any tax and hence the question of avail

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supplier.
Ans
2.29
How should importers take credit of clean energy cess paid on goods lying as stock 30.06.20177
No credit for
clean energy cess can be taken
Ans
Q.5 With reference to clause 5 of Rule 96 Aof CGST Rules, 2017 as inserted vides Nf No. 15/2017-Central Tax dated 01st July
may be fumished in place of a bond.” It may be clarified as to whether any conditions and safeguard has been notified by the
Board as on date, as certain parties have filed LUT for export in this office
Ans Yes, conditions and safeguards have been specified by Notification No. 16/2017-Central Tax dated 07.07.2017 and clarified
in detail in Circular No. 4/4/2017-GST dated 07.07.2017. The sum and substance of these documents is that the facility of
Letter of Undertaking in place of a bond is available to a registered person who is either (a) a status holder as specified in the
Foreign Trade Policy 2015-2020, or (b) who has received the due foreign inward remittances amounting to a minimum of

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merchant-exporter even though the goods are being sealed in container for export from the premises of manufacturer
exporter? Does the merchant-exporter have the option either to avail option of Bond/LUT or to pay IGST for export of such
goods?
Ans Yes. The manufacturer would be liable to pay CGST and SGST. The merchant-exporter has the option either to avail option
of Bond/LUT or to pay IGST for export of such goods. There is no provision on the lines of Form H under the CST Act in the
Q.30
Ans
Q.31
Ans
Since our products are under 0% and we are using various services like telephone, professional charges for which we will
be paying GST to our registered service providers and this amount will not be utilized towards any payment of outward
goods. Are we eligible for refund on the services obtained and GSTN paid for the same? If yes what is the procedure? If no
what is the accounting effect?
You are not eligible for refund of unutilized Input Tax Credit as there is no tax on

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in providing GTA services which are under RCM and are treated as exempted supplies
in the hand of GTA. However, if GTA is also liable to pay tax under forward charge as supplier, he is not permitted to avail ITC
If he is claiming the concessional rate of 5%. If ITC is claimed, the GST rate for GTAin forward charge will be 18%.
What will be the Input Credit of newly launched project of building construction after 01.07.20177
ITC is permitted to pay output tax of construction/work contract services. Please see Section 17(5)(c) and (d) of CGST Act,
As per Rule 96A of CGST Rules, 2017, the LUT is to be accepted by the Jurisdictional Commissioner. Udaipur whereas in Q.34 What are the provisions under CGST Act as to the eligiblity of CENVAT credit of service tax on invoices which are received
Tera the same was accepted by the jurisdictional Deputy Assistant Commissioner Kota. The Commissioner of Kota
Commissioner as compared to previous procedure.
has
after the appointed date for th

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Board has not notified so far, therefore, this office is of the view that Bond is to be fumished in all cases as of now. Please clarify
The Board has, vide Notification 16/2017-Central Tax dated 07.072017, specified the conditions and safeguards under
which an exporter may file a LUT instead of a bond.
Q.11 Whether in case of assesses exporting goods under LUT in Central Excise Act 1944, can export goods after 01.07.2017
under GST on the basis of the said LUT filed under Central Excise Act, 1944 until that LUT expires.
Ans In terms o
7 exports are allowed under existing LUTs/Bonds till 31st July
2017.
Q.12 There is lack of clarity in the trade regarding the eligibility conditions for the LUT/Bond as per the Notification No. 16/2017.
Central Tax. Parai (b) of the said notification requires the exporter to receive the due foreign inward remittances amounting
GSTR-1 (Point 9)-As banks are eligible to claim only 50% of Input credit consider excluding banks from reporting of
ex

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east 10% of his/her export
turnover as foreign inward remittance in the preceding financial year and the foreign inward remittance in the preceding
financial year should not be less than one crore rupees. E.g. if a registered person has an export turnover in FY 2016-17 of
Rs. 5 crore and has received foreign inward remittance of Rs. 5 crore in the same FY, then he shall satisfy Condition (b), and
shall be eligible for execution of LUT.
INVOICE & RETURNS
Q.39 Whether the job worker (who converts barley into Malt) has to charge GST from the Principal only on the Job Work charges
or full value of goods, ie (Value of Raw Material Job Work Charges)?
Ans
The job worker has to pay GST on job work charges only.
Q.40 In case of job workers not operating under Notification 214/86-CE (.e. registered under excise at present), whether they can
carry forward the credit availed on RM/PM supplied to them by the principal manufacturer? Also is there any restriction on
carry forward of the c

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a simpler return called GSTR-38 has also been devised due to the demands Q.42 Would tax be payable on sale of business assets on which no credit was claimed?
from the trade and industry for extension of time limit for filing of normal returns.
Q.15 Would head offices providing centralized HR, Finance and IT functions also need to raise invoices to its branches?
Ans Yes, if the head office and branches are distinct persons as specified in Section 25(4) of CGST Act, 2017 invoice is required
to be issued and GST should also be paid.
Q.16 Kindly clarify the accounting treatment of Credit Note while raising Invoice after implementation of GST?
Ans For the purpose of GST law, credit note can be issued to reduce the taxable value or to reduce tax payable or to claim goods
return, where the relevant invoice had already been issued and taxable value or tax charged in that tax invoice is in excess.
Section 34 of CGST Act, 2017 may be referred to for further details.
Q.17 Whether any tr

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employer to employee would be liable to GST? For instance, whether club membership
provided will be considered as “service”?
Ans. The compensation to employees in the form of money is not a supply. However, fringe benefits are supply of goods or
services and are liable to tax if not exempted. These are transactions in furtherance of business and even if supplied without
consideration, the same are deemed supply.
Q.44 An USA based company provides services to its account holders spread worldwide. Whether services given by it would be
covered under Section 13(8) of IGST Act?
Ans If the place of supply is in India, the registered recipient will have to pay tax under reverse charge and if the recipient is
unregistered, company will pay GST in accordance with section 14 of IGST Act
Q.45 Whether 5% GST applicable to the Transport service provider is to be charged on the total freight amount bil?
Ans It will be on the invoice value of GTA services determined in terms of Section 15

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GST except where benefit of Pure agent as provided in Rule 33 of CGST Rules, 2017 is
availed.
Ans
Invoice value would include value of all goods including those supplied free. In such cases, ITC is not required to be
reversed
Q.21 Under GST, how to send demonstration equipment and instruments to customers or branch offices with in India on
returnable basis?-No sale is involved
Ans As the goods are sent on returnable basis and no transfer of title is involved, it is not a supply of goods. If some element of
service is involved, the same will be a taxable supply. The goods may be sent on delivery challan without invoice as it is not a
supply of goods
Q.22 How to send equipment and instruments to manufacturers' factory for repairs and calibration with in India on returnable
basis?-No sale is involved.
Q.48
Ans
Provisions of Notification no. 7/2017 Central Tax are applicable under CGST only. Kindly clarify whether provisions of
notification no. 7/2017 will be applicable for

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GST revenue at 92,283 cr gets a bumper start
GST
Dated:- 30-8-2017

New Delhi, Aug 29 (PTI) India's maiden GST revenue mop-up got off to a bumper start, with Finance Minister Arun Jaitley saying today that taxes worth ₹ 92,283 crore were collected in July from just 64.42 per cent of the total taxpayer base.
Tax collections for July, the first month when a unified Goods and Services Tax (GST) was implemented across the country in place of more than a dozen central and state levies like excise duty, service tax and VAT, are likely to further go up when all the tax payers file returns.
The collections so far are in excess of the finance ministry's internal estimate of ₹ 91,000 crore.
So far, 38.38 lakh taxpa

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3,000 crore.
The deadline for filing first monthly return and payment of taxes under the GST ended on August 25. However, businesses that availed of transitional credit were allowed to file returns till August 28 after paying taxes on self-assessment basis by August 25.
Jaitley said that late payment is allowed on payment of a nominal ₹ 100 per day on Central GST and an equivalent amount on State-GST.
As per the tax sharing formula, the Centre will compensate states for any revenue loss calculated on a base year of 2015-16 and assumed revenue growth of 14 per cent.
"In sum total we seem to be comfortable, but we will have to break up the figures finally to see if any specific state has not had that 14 per cent in which event,

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ce, net payment of SGST was more.
With regard to collection impacting the fiscal deficit target, he said "it is too early to comment".
Explaining the reason, he said now that the internal estimate has been breached in the first month of GST rollout, it means that many businesses that were otherwise not paying taxes were coming into the net.
"You will have to wait for few more months to study the pattern… A more efficient taxation system checks evasion, brings in non-filers into the system; (now it is) more difficult to evade (taxes) that seems to be the initial first reaction," Jaitley said.
He said the total GST collection is ₹ 92,283 crore and the figure will increase with more compliance after late comers

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GST Revenue Hits Rs. 92,283 Crore Mark by August 29, 2017.
News
GST
GST Revenue Figures – The total revenue of GST paid under different heads upto 29th August, 2017 (10 a.m) is ₹ 92,2

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GST Revenue Figures – July 2017
GST
Dated:- 30-8-2017

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. The last date for filing returns in cases, where the taxpayer wanted to avail transitional credit was 28th August, 2017 and, in all other cases, it was 25th August, 2017.
If we exclude the taxpayers who have registered with the GSTN in August 2017 and the composition dealers, total number of tax payers who were required to file the returns for July 2017 is 59.57 lakhs, of which, as on 29th August, 2017 (10 a.m.), 38.38 lakh returns have been filed, which is 64.42% of the total number of returns, which are to be file

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how to show aggregate turnover for company in different states
Query (Issue) Started By: – RameshBabu Kari Dated:- 30-8-2017 Last Reply Date:- 30-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Expert
As per the gst act, we have made registration for the two states separately. In such cases, how do we need to show the aggregate turnover of the company for the fy 2016-17 and aggregate turnover for april to june 2017 ? On what basis we need to take the portion for the both s

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Delivery Challan under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 30-8-2017

Introduction: In some cases where the sale of goods or services does not happen immediately or when payment is not received on supply, delivery challan is issued by the supplier. In this article, we look at the procedure for issuing delivery challan and delivery challan format in detail.
When Delivery Challan is Issued?
A GST tax invoice is issued usually when supply of goods or services is made or when payment has been made by the recipient.
For services, tax invoice must normally be issued within 30 days of delivery of service mandatorily.
In some cases, instead of a tax invoice, a delivery challan is issued for transpor

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information must be mentioned in all delivery challan formats:
* Date and number of the delivery challan.
* Name, address and GSTIN of the consigner, if registered.
* Name, address and GSTIN or Unique Identity Number of the consignee, if registered. If unregistered, name, address and place of supply.
* HSN code for the goods.
* Description of goods.
* Quantity of goods supplied (provisional, where the exact quantity being supplied is not known).
* Taxable value of supply.
* GST tax rate and tax amount broken down as CGST, SGST, IGST and GST Cess – where the transportation is for supply to the consignee.
* Place of supply, in case of inter-state movement of goods.
* Signature.
Procedure for Issuing Delivery Challan
As

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very of goods.
Transfer of Goods in Multiple Shipments
In case of transfer of goods in multiple shipments, where the goods are being transported in a semi knocked down or completely knocked down condition-
* a complete invoice should be issued before dispatch of the first consignment.
* after the first shipment, the supplier must issue a delivery challan for each of the subsequent consignments, giving reference of the invoice.
* each consignment should be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice, and
* the original copy of the invoice should be sent along with the last consignment.

The author is a practising CA based in Delhi and is registered Insolvency Profess

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