LUT or bond automatically accepted if not processed within three working days of submission.
Circulars
GST
If the LUT / bond is not accepted within a period of three working days from the dat
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Exporters can submit LUT in hard copy to Deputy or Assistant Commissioner until FORM GST RFD-11 is online.
Circulars
GST
Furnishing of LUT – export of goods or services – Till the time FORM G
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How to generate new E-way bill online under GST???
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 5-10-2017
Introduction: In this article we shall be discussing about how to generate new E-way bill online under GST
Welcome to new E-way BILL SYSTEM, a system for hassle free movement of goods throughout the Country with one E-way Bill.
Now all the taxpayers, transporter and related stakeholders who are responsible for the movement of goods from one state to another, can take a sigh of relief. This is because, for any movement of goods across India, the taxpayers can generate a single e-way bill online through a portal called gst.kar.nic.in.
With this single E-way bill, the goods can be transported from one state to another without any hindrance.
What is gst.kar.nic.in/ewaybill?
Gst.kar.nic.in is the central tax website link from where the supplier, receiver or transporter can generate ewaybill for the movement of goods across India. In other words, if
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The GST tax payer can open the web site http://gst.kar.nic.in/ewaybill and select the option 'E-Way Bill Registration'.
Here, the tax payer has to enter his GSTIN and on validation, the system shows him his GSTIN details and request for send OTP.
The OTP will be sent to the tax payer's registered mobile number.
After entry and validation of OTP, username and password, the system creates the username and password for the tax payer.
Understanding the website after logging in
Once you are registered with the gst.kar.nic.in, the next step is to log in into the system, i.e. on gst.kar.nic.in.
Once you are logged in, a new window opens up where you can see the following details on the left side of the window:
* Eway bill
* Consolidated E-way bill
* Option to reject
* Reporting
* Masters – where you can create items, customers, products etc.
* User management
* Registration.
Features of New e-Way Bill system:
This new system facilitates the tax payers to enter his maste
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saction is selected, you need to choose types of document i.e. tax invoice, bill of supply or delivery challan.
* If you are generating an E-way bill for outward supply, then enter name and GSTIN for the consignee.
* After that, you need to enter items details. Further, details of items shall be auto populated, if the item has been created from the masters (option on the homepage after logging in).
* Select mode of transportation. The user shall select the mode of transportation like by road, air, rail etc. If a user is carrying out the transportation through the third party, then he /she will generate the E-way bill by entering the transporter id and transporter document number and date given by the transporter.
* Once the transport ID is selected, the generated e-way bill shall be forwarded to the concerned transporter, and then the transporter shall enter vehicle number.
Auto verification and generation of 12 digit code
Once the request has been submitted by the user, the
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open web site http://gst.kar.nic.in/ewaybill and go to 'Enrolment for Transporter' option.
Enter the PAN details, other business details and authenticate with OTP.
The OTP will be sent to his mobile number.
After entry and validation of OTP, username and password, the system creates the username and password for the transporter.
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
Disclaimer: The views expressed in this article are strictly personal. The content of this document are solely for informational purpose. It doesn't constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of any kind arising out of information in this article and for any actions taken in reliance thereon.
Reply By Shyam Naik as =
Sir,
This site is for dealers in Karnataka only?
Dated: 6-10-2017
Scholarly articles for knowledge shari
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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Chief Engineer (WRO), The Superintending Engineer (WRO) and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 1017 – MADRAS HIGH COURT – [2017] 1 GSTL 14 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24854 of 2017
GST
MR. T.S.Sivagnanam, J.
For Petitioner: Mr.S.Doraisamy
For Respondents: Mr.A.Sri Jayanthi [For R1 to R5] Special Government Pleader, Mr.K.Venkatesh [For R6 & R7] Government Advocate
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value for the works executed by them towards the Works Contract Tax under the Tamil Nadu Va
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tively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be worked out and what is the relief petitioner/ association entitled to.
10
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rk. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6.Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases where on account payments have been made shall be made only after the notification of the guidelines
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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Commissioner, Greater Chennai Corporation, The Deputy Commissioner (works), The Finance Advisor, The Chief Engineer and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 1016 – MADRAS HIGH COURT – [2017] 1 GSTL 12 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24852 of 2017
GST
MR. T.S.Sivagnanam, J.
For Petitioner: Mr.S.Doraisamy
For Respondents: Mr.A.Sri Jayanthi [For R1 to R5] Special Government Pleader, Mr.K.Venkatesh [For R6 & R7] Government Advocate
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value for the works executed by
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7.2017 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be wo
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ty for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6.Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases where on account payme
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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Managing Director Tamil Nadu Water Supply & Drainage Board, The Executive Director Tamil Nadu Water Supply & Drainage Board, The Chief Engineer Tamil Nadu Water Supply & Drainage Board and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 968 – MADRAS HIGH COURT – [2017] 1 GSTL 6 (Mad), [2018] 2 GSTL 21 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24851 of 2017
GST
Mr. T.S. Sivagnanam, J.
For Petitioner: Mr.S. Doraisamy
For Respondents:Mr.A.Sri Jayanthi,Special Government Pleader
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value
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were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to ho
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pensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6.Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases w
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Coimbatore Road Contractors Welfare Association Versus State of Tamil Nadu, The Chief Engineer National Highways, The Chief Engineer Highways Construction and Maintenance, The Regional Officer National Highways and The Commissioner of Commercial Taxes
GST
2018 (3) TMI 900 – MADRAS HIGH COURT – [2017] 1 GSTL 15 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P No. 24842 o f 2017
GST
Mr. T.S. Sivagnanam, J.
For Petitioner: Mr.S. Doraisamy
For Respondents: Mr.A.Sri Jayanthi [For R1 to R6] Special Government Pleader, Mr.K.Venkatesh [For R7&R8] Government Advocate
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.242/2010. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation.
2. The contractors used to remit 2% tax on value for the works exe
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17 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be worked
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for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6. Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The payment of final bill in cases where on account payments have
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Last Date for filing of return in FORM GSTR-3B.
Va Kar/GST/07/2017-S.O. No. 087 Dated:- 5-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
4th October, 2017
S.O. No. 87- Dated- 5th October, 2017 In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017 and S.O. 61 dated 18 August, 2017 published in the Jharkhand Gazette, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically throug
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Oceanic Tropical Fruits Private Limited Versus The Assistant Commissioner (TRC), The Assistant Commissioner of GST and Central Excise, The Superintendent of GST and Central Excise (Maduranthakam-Range I)
Central Excise
2017 (10) TMI 1120 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W.P.No.23860 of 2017 WMP.Nos.25091 and 25092 of 2017
Central Excise
T. S. Sivagnanam, J.
For the Petitioner : Mr.N.Surya Senthil
For the Respondents : Mr.V.Sundareswaran
ORDER
Heard Mr.N.Surya Senthil, the learned counsel appearing for the petitioner and Mr.V.Sundareswaran, the learned Senior Panel Counsel appearing for the respondents.
2. The petitioner has filed this Writ Petition, challenging the notice issued b
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ting notice for the respondents.
2. The petitioner is aggrieved by the garnishee notice issued by the third respondent for recovery of the arrears of central excise duty.
3. The first respondent was magnanimous enough to grant permission to the petitioner to pay the arrears in 18 equal monthly instalments of Rs. 21.54 lakhs each. However, the petitioner has now paid only four instalments and defaulted in payment of the fifth instalment, which necessitated the third respondent to pass the impugned garnishee notice.
4. The learned counsel for the petitioner submits that due to financial difficulty, the petitioner could not honour the commitment, but now they are ready and willing to pay the monthly instalments promptly and that some reason
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the petitioner, viz. ICICI Bank had moved the National Company Law Tribunal (Division Bench) Chennai (NCLT) by filing CP/564(IB)/CB/2017, under Section 7 read with Rule 4 of the Insolvency and Bankruptcy Code, 2016, and the NCLT has passed an order on 13.9.2017, appointing Mr.C.Ramasubramaniam, Insolvency Resolution Professional (IRP) as proposed by the Financial Creditor, and issued other directions to the said IRP.
5. In the light of the above development, the petitioner can no longer maintain the present Writ Petition. Accordingly the Writ Petition stands dismissed. It is open to the respondent/Department to initiate appropriate proceedings for recovery of the dues in accordance with rules. However, there shall be no order as to costs.
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M/s. Jaap Auto Distributors Versus The Assistant Commissioner of Customs
GST
2017 (10) TMI 881 – MADRAS HIGH COURT – 2017 (6) G. S. T. L. 262 (Mad.) , [2017] 1 GSTL 7 (Mad)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W.P.No.25415 of 2017 & W.M.P.No.26857 of 2017
GST
T. S. Sivagnanam, J.
For Petitioner : Dr.S.Krishnanadh
For Respondent : Mr.A.P.Srinivas
ORDER
Heard Dr.S.Krishnanadh, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior standing counsel for the respondent.
2. The petitioner has challenged an Order-in-Original, dated 24.08.2017, issued under Section 17(5) of the Customs Act, 1962. By the impugned order, the respondent has denied the petitioner's claim for the benefit of a notification with respect to description of the goods under serial No.196 of Schedule II of notification 1/2017-integrated Tax (Rate), dated 28.06.2017, (as amended) at 12% and accordingly, ordered that the correct serial number to be claimed for IGST is seria
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n 2(91) of the CGST Act, or an adjudicating authority as defined under Section 2(4) of the CGST Act. That the respondent is neither a proper officer nor an adjudicating authority as defined and contemplated under the CGST Act or the IGST Act. It is submitted that the bill of entry, dated 21.07.2017, was assessed on self assessment basis under Section 59 of the CGST Act and redetermination of such a bill of entry can be done only in the manner prescribed under Section 73 of the CGST Act, which provides for issuance of notice and notice having not been issued to the petitioner, the entire action initiated by the respondent is without jurisdiction. The CGST Act read with IGST Act provide for filing appeals before the appellate authority prescribed under the Act and such authorities are yet to be notified and therefore, the petitioner are left with no alternate remedy except for filing this Writ Petition. Apart from the submissions, with regard to the maintainability of the Writ Petition,
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of lack of jurisdiction now raised by the petitioner is sustainable. The respondent on a request made by the petitioner vide their letter, dated 27.07.2017, to pass a speaking order afforded them an opportunity of personal hearing on 16.08.2017. The proprietor of the petitioner attended the hearing and contested the classification adopted by the department for the imported goods, which are tiller blades. It appears that the petitioner did not dispute the classification as under entry 84329010, but submitted that the correct rate of IGST should be at 12%. The respondent has taken a decision by classifying the goods by fixing the rate of tax at 18% and in support of such conclusion has given certain reasons. Exercising jurisdiction under Article 226, I do not propose to venture into as what would be the appropriate classification of the goods as this exercise being a factual exercise has to be necessarily agitated before the appellate authority. Needless to state that in the appeal peti
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Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Commissioner of Municipal Administration, The Commissioner, Coimbatore Corporation, The Chief Accounts Officer, Coimbatore Corporation, The Cheif Engineer, Coimbatore Corporation, The Commissioner, GST Policy Section, The Commissioner of Commercial Taxes
GST
2017 (10) TMI 783 – MADRAS HIGH COURT – [2017] 1 GSTL 13 (Mad), 2018 (10) G. S. T. L. 165 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 5-10-2017
W. P. No. 24853 of 2017
GST
T. S. Sivagnanam, J.
For the Petitioner : Mr. S. Doraisamy
For the Respondents : Mr. A. Sri Jayanthi [ For R1 to R6 ], Mr.K.Venkatesh [For R7 & R8]
ORDER
The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Gov
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e respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the respondent in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/ association have not been considered and no orders were passed.
8. When the case came up for hearing on 18.09.2017, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered by order dated 20.09.2017.
9. Mr.K.Venkatesh, learned Government Advocate [Taxes] accepted notices for the newly impleaded respondents and it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is
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ad resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime.
6. Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent
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Scheme of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim
F. No. 10(1)/2017-DBA-II/NER Dated:- 5-10-2017 Indian Law
Indian Laws
Misc
Indian Law
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF INDUSTRIAL POLICY & PROMOTION
NOTIFICATION
New Delhi, the 5TH October, 2017
Subject: Scheme of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim.
F. No. 10(1)/2017-DBA-II/NER -In pursuance of the decision of the Government of India to provide budgetary support to the existing eligible manufacturing units operating in the States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim under different Industrial Promotion Schemes of the Government of India, for a residual period for which each of the units is eligible
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.2017 were as follows:
2.1 Jammu & Kashmir- Notification nos. 56/2002-CE dated 14.11.2002, 57/2002-CE dated 14.11.2002 and 01/2010-CE dated 06.02.2010 as amended from time to time;
2.2 Himachal Pradesh & Uttarakhand- Notification nos. 49/2003-CE dated 10.06.2003 and 50/2003-CE dated 10.06.2003 as amended from time to time;
2.3 North East States including Sikkim- Notification no 20/2007-CE dated 25.04.2007 as amended from time to time.
3. SHORT TITLE AND COMMENCEMENT
3.1 The scheme shall be called Scheme of Budgetary Support under Goods and Services Tax (GST) Regime to the units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. The said Scheme shall come into operation w.e.f. 01.07.2017 for an eligible unit (as defined in para 4.1) and shall remain in operation for residual period (as defined in para 4.3 ) for each of the eligible unit in respect of specified goods (as defined in para 4.2 ). The overall scheme shall be val
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f ab-initio exemption or exemption by way of refund from payment of central excise duty under notifications, as the case may be, issued in this regard, listed in para 2 above and was availing the said exemption immediately before 1st day of July, 2017. The eligibility of the unit shall be on the basis of application filed for budgetary support under this scheme with reference to:
(a) Central Excise registration number, for the premises of the eligible manufacturing unit, as it existed prior to migration to GST; or
(b) GST registration for the premises as a place of business, where manufacturing activity under exemption notification no. 49/2003-CE dated 10.06.2003 and 50/2003-CE dated 10.06.2003 were being carried prior to 01.07.2017 and the unit was not registered under Central Excise.
4.2 'Specified goods' means the goods specified under exemption notifications, listed in paragraph 2, which were eligible for exemption under the said notifications, and which were being manufactured
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shall be sum total of –
(i) 58% of the Central tax paid through debit in the cash ledger account maintained by the unit in terms of sub-section(1) of section 49 the Central Goods and Services Act, 2017 after utilization of the Input tax credit of the Central Tax and Integrated Tax.
(ii) 29% of the integrated tax paid through debit in the cash ledger account maintained by the unit in terms of section 20 of the Integrated Goods and Services Act, 2017 after utilization of the Input tax credit Tax of the Central Tax and Integrated Tax.
Provided where inputs are procured from a registered person operating under the Composition Scheme under Section 10 of the Central Goods and Services Act, 2017 the amount i.e. sum total of (i) & (ii) above shall be reduced by the same percentage as is the percentage value of inputs procured under Composition scheme out of total value of inputs procured.
Explanation:-
Explanation-I
a
Sum total worked out under clause (i) & (ii)
(a) ₹ 200
b
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itions and prohibitions under the respective notifications issued by Department of Revenue as they existed immediately before 01.07.2017 would continue to be applicable under this scheme. However, the provisions relating to facility of determination of special rate under the respective exemption notifications would not apply under this scheme.
5.4 Budgetary support under this scheme shall be worked out on quarterly basis for which claims shall be filed on a quarterly basis namely for January to March, April to June, July to September & October to December.
5.5 Any unit which is found on investigation to over-state its production or make any mis-declaration to claim budgetary support would be made in-eligible for the residual period and be liable to recovery of excess budgetary support paid. Activity relating to concealment of input tax credit, purchase of inputs from unregistered suppliers (unless specifically exempt from GST registration) or routing of third party production or othe
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mercial production
(c) the copy of last monthly/quarterly return for production and removal of goods under exemption notification of the Department of Revenue.
(d) An Affidavit-cum-indemnity bond, as per Annexure A, to be submitted on one time basis, binding itself to pay the amount repayable under para 9 below.
Any other document evidencing the details required in clause (a) to (c) may be accepted with the approval of the Commissioner.
5.8 For the purpose of this Scheme, “manufacture” means any change(s) in the physical object resulting in transformation of the object into a distinct article with a different name or bringing a new object into existence with a different chemical composition or integral structure. Where the Central Tax or Integrated Tax paid on value addition is higher than the Central Tax or Integrated Tax worked out on the value addition shown in column (4) of the table below, the unit may be taken up for verification of the value addition:
Table
Serial No.
Cha
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5
Electric motors and generators, electric generating sets and parts thereof
31
Any goods
19.
Any chapter
Goods other than those mentioned above in S.Nos.1 to 18
36
Any goods
Explanation: For calculation of the value addition the procedure specified in notification no 01/2010-CE dated 06.02.2010 of the Department of Revenue as amended from time to time shall apply mutatis-mutandis.
5.9.1 In cases where an entity is carrying out its operations in a State from multiple business premises, in addition to manufacture of specified goods by the eligible unit, under the same GST Identification Number (GSTIN) as that of the eligible unit, the eligible unit shall submit application for reimbursement of budgetary support alongwith additional information, duly certified by a Chartered Accountant, relating to receipt of inputs, input tax credit involved on the inputs or capital goods received by the eligible unit and quantity of specified goods manufactured by the eligible unit vis-a-vis
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by DIPP for every State to scrutinize in detail the implementation of the previous schemes. The inspection report shall be uploaded by the inspection team on ACES-GST portal of the Central Board of Excise & Customs (CBEC) and shall be made available to the jurisdictional Deputy/Assistant Commissioner of the Central Tax on the portal before sanction of the budgetary support. Budgetary support will be released only after the findings to these teams are available. Provided that where delay is expected in such findings of the inspection, the Deputy/ Assistant Commissioner of Central Taxes may sanction provisional reimbursement to the eligible unit. Such provisional reimbursement shall not continue beyond a period of six months.
7. MANNER OF BUDGETARY SUPPORT
7.1 The manufacturer shall file an application for payment of budgetary support for the Tax paid in cash, other than the amount of Tax paid by utilization of Input Tax credit under the Input Tax Credit Rules, 2017, to the Assistant C
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ed for all processing of claims under the scheme. The application by the eligible unit for reimbursement of budgetary support shall be filed on the ACES-GST portal with reference to unique ID obtained and shall be processed by the Deputy Commissioner or Assistant Commissioner of the Central Tax for sanction of the admissible amount of budgetary support.
8.2 The application for imbursement of budgetary support shall be made by the eligible unit after the payment of CGST/IGST has been made for the quarter to which the claim relates, in cash in respect of specified goods after utilization of Input Tax credit, if any.
8.3 The sanctioning authority (AC/DC) with the approval of the Commissioner may call for additional information (inclusive but not limited to past data on trends of production and removal of goods) to verify the correctness of various factors of production such as consumption of principal inputs, consumption of electricity and decide on the basis of the same, if the quantum
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support shall be deemed to have never been allowed and any inadmissible budgetary support reimbursed including the budgetary support paid for the past period under this scheme shall be recovered alongwith an interest @15% per annum thereon. In case of recovery or voluntary adjustment of excess payment, repayment, recovery or return, interest shall also be paid by unit at the rate of fifteen per cent per annum calculated from the date of payment of refund till the date of repayment, recovery or return.
9.2 When any amount under the scheme is availed by wrong declaration of particulars regarding meeting the eligibility conditions in this scheme or as specified under respective exemption notification issued by the Department of Revenue, necessary action would be initiated and concluded in the individual case by the Office of concerned Assistant Commissioner or Deputy Commissioner of Central Taxes, as the case may be.
9.3 The procedure for recovery: Where any amount is recoverable from a
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take required legal action and send a certificate specifying the amount due from the unit to the concerned District Magistrate/ Deputy Commissioner of the district to recover that amount, as if it were arrears of land revenue
10 Residual issues related to the Scheme arising subsequently shall be considered by DIPP, Ministry of Commerce & Industry whose decision shall be final and binding.
11. SAVING CLAUSE
11.1 Upon cessation of the Scheme, the unpaid claims shall be settled in accordance with the provisions of the Scheme while the recovery and dispute resolution mechanisms shall continue to be in force.
Sd- .
( RAVINDER )
Joint Secretary to the Government of India
Annexure A
AFFIDAVIT – CUM – INDEMNITY BOND
I / We Shri__________________ s/o________________(add names) in my/our capacity of_____________(designation) of________________ (Company/Unit Name) hereby solemnly affirm and declare for and on behalf of_____________(company/unit name) that an application for registration
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aid by the Government shall be paid back by me/us with interest as prescribed in the scheme.
I/We solemnly affirm and declare that whatever is stated above is true to the best of my / our knowledge and record. I/We further indemnify the Government of India to recover the amount, if any for any revenue loss which may occur (might have occurred) due to the above submission made by me / us.
NAME:
SIGNATURE:
DESIGNATION:
ADDRESS:
DATE :
PLACE:
Note:
1. This indemnity bond should be submitted on ₹ 150/- Stamp Paper.
2. The bond is required to notorised.
3. Proprietors /Partners / Directors / Authorised Signatory has to sign the bond alongwith their name and residential address. In case the bond is signed by authorized signatory, copy of power of attorney in favour of authorized signatory needs to be enclosed.
Copy for information and necessary action to:
(i) All Ministries/Departments of the Government of India and the NITI Aayog.
(ii) Department of Revenue, ( Central
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Commissioner, CGST And C. Ex Versus Adani Gas Pvt. Ltd.
Central Excise
2017 (10) TMI 331 – GUJARAT HIGH COURT – 2017 (356) E.L.T. 541 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 5-10-2017
Tax Appeal No. 792 of 2017
Central Excise
MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ.
For The Appellant : Mr Ankit Shah, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department is in appeal against the judgment of the CESTAT dated 30.01.2017 raising following questions for our consideration:
“i) Whether Ld. CESTAT was justified in holding the demand as time barred and in setting aside the mandatory penalty imposed by Adjudicating authority under the provisions of Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944?
ii) Whether the Ld. CESTAT is correct by not imposing penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 merely on the ground of limitations
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artment and the appellant had been continuing on the issue of Centralised registration since Oct. 2005. Therefore, there is merit in the contention of the appellant that necessary information had been furnished from time to time about their business of compression of natural gas and distribution/sale of CNG from daughter stations through their various letters enclosed with the Appeal paper book. Besides, th eAppellant had informed the department about their intention to avail CENVAT credit on 27.02.2007. Thus, extended period of limitation cannot be applicable in the facts of the first show came notice.
25. The second demand notice which was issued in May 2009 is clearly barred by limitation inasmuch as during the course of furnishing statement Shri Ketan Vyas Assistant Manager, categorically stated that all information had been submitted to the range Sept on 07.09.2007. We find that even though the same has been mentioned at paragraph 4.1 of the show cause notice, no contrary eyide
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port from the judgement of Honourable Gujarat High Court in Dashion Ltd's case (supra). Their Lordships observed as:
“8. Coming to the question of penalty, right from the show cause notice stage till the final disposal of the show cause notice proceedings, we find little evidence to support the allegations of willful misstatement, suppression, fraud or collusion on the part of the assessee. In fact, perusal of the show cause notice would show that the entire basis of the Revenue was wrongfully availment of the credit. Mere wrongfully availment without element of mens rea and that too for the purpose of evading payment of duly would not be sufficient to impose penalty. The adjudicating authority, without any basis or evidence, merelymechanically recorded that the assessee had, by reason of willful misstatement, suppression of fact or in contravention of the provisions of the Rules, evaded payment of central excise duty. He was not even sure whether this was a case of willful miss
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how cause notice itself. A copy of the letter dated 07.09.2007 was also on record, in which, the assessee had furnished detailed statement of CENVAT credit availed along with copies of invoices.
5. Extended period of limitation for recovery of duty of excise not paid, not levied or short paid or short levied or erroneously refunded would be available to the department only if such event was by reason of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty. It is under similar circumstances that the penalty under section 11AC of the Act would attach.
6. In the present case, none of the factors mentioned above were established. The Tribunal in plain terms held that there was neither any suppression nor any contravention on the part of the assessee. Full facts were placed before the department and within its knowledge.
7. No question of law arises. Tax Appeal is dismissed.
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Samaj Parivartana Samudaya & Ors. Versus State of Karnataka & Ors.
GST
2017 (10) TMI 255 – Supreme Court – 2018 (10) G. S. T. L. 526 (SC)
SUPREME COURT OF INDIA – SC
Dated:- 5-10-2017
Interlocutory Application Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 56590, 76163, 76167, 90519, 90523, 83141, 72931 and 98421, Writ Petition(s)(Civil) No(s). 562/2009
GST
Mr. Ranjan Gogoi, Mr. Abhay Manohar Sapre And Mr. Navin Sinha
Amicus Curiae : Mr. Shyam Divan, Sr. Adv.(A.C.), Mr. A.D.N Rao, Adv. (A.C.) And Mr. Siddhartha Chowdhury, Adv. (A.C.)
For parties : Mr. Prashant Bhushan, Adv. Mr. Govind Jee, Adv. Mr./Ms. Sahana B.V.,Adv. NMDC Mr. Ranjit Kumar, SG Mr. K. Raghavacharyulu, Adv. Mr. Kailash Pandey, Adv. Mr. Ranjeet Singh, Adv. For Gaichangpou Gangmei, AOR.
State of Karnataka : Mr. Raju Ramchandran, Sr. Adv., Ms. Anitha Shenoy, Adv. Mr. Ishwar Mohanty, Adv. Ms. Srishti Agnihotri, Adv.
IA 76163, 76167 : Mr. Huzefa Ahmadi, Sr. Adv. Mr. P.H. Phanindra,Adv. Mr. Nin
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, ASG Mr. Rajiv Nanda, Adv. Mr. R. Balasubramaniam, Adv. Mr. P.K. Dey, Adv. Mr. N.K. Karhail, Adv. Mr. Raj Bahadur, Adv. Mr. M.K. Maroria, Adv. Mr. Maninder Singh, ASG Mr. Nalin Kohli,Adv. Mr. Col.R.Bala, Adv. Ms. Vimla Sinha,Adv. Mr. Prabhas Bajaj, Adv. Mr. Akshay A., Adv. Mr. Inderjeet Singh, Adv. Ms. Vishakha Ahuja,Adv. Mrs. Anil Katiyar, Adv.
IA.72931 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR
IA.83141 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR
IA 33454,33459 : Ms. Indu Malhotra, Sr. Adv. Mr. Vikas Mehta, AOR Mr. Tanvir nayar, Adv. Ms. Amrita Sanghi, Adv. Mr. Kunal Chatterji, Adv. Mr. Chanchal K. Ganguli, Adv. Mr. Dinesh Kumar Garg, AOR Ms. Rachna Gandhi, Adv. Mr. Balaji Srinivasan, Adv. Ms. Vaishnavi Subrahmanyam,Adv. Mr. Bhavanishankar V.Gadnis,Adv. Mr. Mohan Jayant,Adv. Ms. Ranjeeta Rohatgi, Adv. Mr. Ajay Singh, Adv. Dr. Sushil Balwada, Adv. Mr. S.S. Sha
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e heard Shri Maninder Singh, learned Additional Solicitor General for the Union of India. We have perused the contents of I.A. No.72931 and 83141 of 2017 filed on behalf of the Ministry of Steel and also the additional affidavit filed on behalf of the Ministry of Mines dated 11.09.2017.
In view of the contradictory stand taken in the aforesaid two sets of applications by the Union of India, we would like to know the precise stand of the Union of India and the precise prayer(s) with regard to the ceiling/cap.
Requisite application in terms of the above may be filed on or before 10th October, 2017 when the matter will be taken up next.
List these applications on 10th October, 2017.
I.A. Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 76163, 76167 , 90523, and 98421
List these applications on Tuesday i.e. 10th October, 2017.
I.A. Nos. 90519, 33454 and 33459
On being mentioned, I.A. Nos. 33454 and 33459 are taken on board.
List these applications on Wednesday i.e. 11th October, 2017
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LUT Facility Extended to All Exporters Under GST for Tax-Free Exports, Subject to Conditions.
Notifications
GST
Facility of LUT extended to all exporters / registered persons subject to condi
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gst rates for sewing machine parts
Query (Issue) Started By: – satbir singhwahi Dated:- 4-10-2017 Last Reply Date:- 4-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
KIndly guide the gst rates for sewing machine parts, it is 12% or 18%
As Sewing machines hsn 8452 is 12%
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In my opinion parts of sewing machines of the household type will be classifiable under heading 8452 10 29 ans will attract gst @ 18%.
Discussion Forum
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ITC on Purchase of Car and Reversal of ITC & levy of GST on Sale after say 2 years
Query (Issue) Started By: – shailendra singh Dated:- 4-10-2017 Last Reply Date:- 4-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear All,
Please consider a case where Company 'A' purchases a Car for transportation of passengers and sells it after 2 years of use.
(a). Whether Company 'A' was right in claiming ITC at time of purchase of car?
(b). Is there any provision for rev
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ITC UNDER GST
Query (Issue) Started By: – RameshBabu Kari Dated:- 4-10-2017 Last Reply Date:- 4-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Q1. Purchase of lights,wires,fans,furniture an AC for the use in the corporate office and can we claim ITC on those purchases which are using in the office ?
Q2. Purchase of gym equipment for the employees in the office gym, can we claim itc on those purchase ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 16 91) of CGST Act, 2017 "Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or servi
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How to Change Email and Mobile no. on GST portal
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 4-10-2017
How to Change Email and Mobile no. on GST portal
Introduction: In this article we shall be discussing about guidelines for changing email and mobile number of primary authorized signatories mentioned at the time of enrolment or new registration.
The steps which need to be followed by the user taxpayer for changing of email and mobile number:
Step-1: Login to GST portal (http://www.gst.gov.in/) with your user id and password.
Step-2: Click on the registration bar and select the non-core amendment.
Step-3: Click on the authorized signatory tab.
Step-4: Add new authorized signatory whose email and mob
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ANTI PROFITEERING PROVISIONS AND AUTHORITY IN GST (PART-2)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 4-10-2017
Anti-Profiteering Rules
The GST Council in its meeting on 18th June, 2017 approved and the Government has notified the Anti-Profiteering related Rules vide Chapter XV of the Central GST Rules, 2017 (Rules 122 to 137) which extend to whole of India except to State of Jammu and Kashmir. These rules contain rules inter alia, in relation to-
* Definitions of Committee, Authority, Interested party and Screening Committee
* Constitution of the Authority (Rule 122)
* Constitution of the Standing Committee and Screening Committees (Rule 123)
* Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority (Rule 124)
* Secretary to the Authority (Rule 125)
* Power to determine the methodology and procedure (Rule 126)
* Duties of the Authority (Rule 127)
* Examination of applic
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rocedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
Within two months of receiving an application, the Standing Committee would examine it and send it to the State Level Screening Committee. Based on its recommendations, the Director General of Safeguards (DGS) would investigate the complaint with in a period of three months.
Thereafter, DGS, which has the power to issue summons, will conduct investigation and give its findings to the authority. ADG, Safeguards will act as Secretary to the National Anti-Profiteering Authority and will coordinate between the authority and the DG Safeguards office. According to the anti-profiteering rules, the authority will suggest return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with an 18 per cent inter
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ll applications will first be examined by state level screening committees, which will forward them with their recommendations to the standing committee.
State level panels will watch out for instances of businesses not passing on the benefits of tax reduction to consumers in the GST regime.
The orders passed by the APA shall follow the principles of natural justice and as such, opportunity of being heard shall be provided. The rules are silent on further appeal against orders of APA. Nor does it stipulate that such orders shall be final. It provides that orders passed by APA have to be complied with immediately by the registered person.
Orders issued by APA
* Within 3 months of report of DGS
* Opportunity of being heard
* By majority in case of difference of opinion
* Compliance by registered person immediately
* No clarity on whether order appealable or not
Order may be for any of the following :
* Reduction in prices
* Returning money to the customer along with in
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voked frequently and too lightly may hamper business environment and instill fear and distrust amongst taxpayers. The power to levy penalty may be justified but taking away the right to do business may be too harsh and even unconstitutional. There could also be disputes on undue profiteering may not actually be so as there would be other costs / overheads which may set off the profit, if any, accruing from GST efficiency. It will also add to disputes and litigation.
Time period of Provision
Rule 138 on anti-profiteering measures shall have a sunset clause. The rules framed for anti-profiteering indicate that it would operate for a period of only two years. Thus, it would cease to exist after two years of being in force.
Caution Note
APA is expected to take up cases or complaints of mass consumption or importance and may not look into small cases. However, no monetary threshold has been fixed for taking up cases for scrutiny.
It may be noted that the anti-profiteering measure in G
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ce determination in absence of any cartelization or unfair trade practice.
It may be noted that GST rates for goods and services have been fixed taking into account the pre-GST indirect tax incidence on goods and services. GST rates have been fixed with the objective of maintaining revenue neutrality in the post GST regime. Many business entities have reduced the prices of their goods and services in view of lower GST rates and also announced this publicity.
To conclude, it can be said that the anti profiteering provision should be enforced in rare case as a exception, rather than rule and should not become a hindrance in free business environment and as a tool to invite corruption.
(Concluded…….)
Reply By RAMESH SINGLA as =
Sir, any rules have been made to determine as to whether benefit of tax reduction has been passed on? Further, do you have some instances where credit was not admissible in pre GST but is admissible now?
Dated: 7-10-2017
Reply By Dr. Sanjiv Agarwal as =
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State Government amendment the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 416 Dated:- 4-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat. Jammu
Notification
Srinagar, the 4th October, 2017
SRO 416.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendation of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 24, in sub-rule (4), for the figures, letters and word, "30th September", the
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ted;
(v) in rule 120A, the marginal heading "Revision of declaration in FORM GST TRAN-I" shall be inserted;
(vi) in FORM GST REG-29, –
(a) for the heading, "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION", the heading, "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted,
(b) under sub-heading PART-A, against item (i), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted
(vii) In Rule 83(1) w.e.f. 8th of July, 2017 the following words and signs are deleted and substituted:
(a) The word and sign (a) before (i) is a citizen of India; is deleted.
(b) The word and sign (i) before the word "that" in p
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Notification on the extension of the period for submission of the declaration in FORM GST CAM-03.
14602/CT., Pol-41/1/2017 Dated:- 4-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14602/CT., Pol-41/1/2017
NOTIFICATION
Dated.04.10.2017
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Odisha Goods and Services Tax Rules, 2017 read with section 168 of the Odisha Goods and Services
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Extends the time limit for furnishing the details or return, GSTR 1, GSTR 2, GSTR 3.
11/2017-State Tax Dated:- 4-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT
[Notification No. 11/2017-State Tax]
No. C1-24614/2016.
Thiruvananthapuram, 4th October 2017.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) and in supersession of notifications No. 5/2017-State Tax, dated the 31st August, 2017, No. 6/2017-State Tax, dated the 31st August, 2017 and No. 7/2017-State
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Last date for filing of return in FORM GSTR-3B.
09/2017-State Tax Dated:- 4-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT
[Notification No. 09/2017-State Tax]
No. C1-24614/2016.
Thiruvananthapuram, 4th October 2017.
In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017 and Notification No. 3/2017-State Tax dated the 31st August 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electr
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