Goods and Services Tax

Goods and Services Tax – 5/5/2017 – Dated:- 11-8-2017 – Rescinded vide Circular dated 4-10-2017 Circular No. 5/5/2017 – GST F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 11th August, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports-Reg. Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No. 2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A large number of communications have been received from the field formations and exporters citing variation in the interpretation of above referred notification and circulars. 2. Therefore, in exercise of powers conferred under section

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rt turnover, whichever is a higher amount, in the previous financial year. A few illustrations are as follows: i. An exporter had a turnover of ₹ 15 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.5 crore or more (10% of export turnover is more than ₹ 1 crore) ii. An exporter had a turnover of ₹ 5 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.0 crore or more (10% of export turnover is less than ₹ 1 crore) iii. An exporter has an export turnover of ₹ 2 crore. He has received ₹ 80 lacs as foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore. iv. An exporter has export turnover of ₹ 40crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-

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most priority and should be accepted within a period of three working days from the date of submission of LUT/bond along with complete documents by the exporter. d. Purchases from manufacturer and form CT-1: It is learnt that there is lack of clarity about treatment of CT-1 form which was earlier used for purchase of goods by a merchant exporter from a manufacturer without payment of central excise duty. The scheme holds no relevance under GST since transaction between a manufacturer and a merchant exporter is in the nature of supply and the same has not been exempted under GST even on submission of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST. e. Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just l

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y also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan . Accordingly, it is clarified that acceptance of LUT instead of a bond for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with applicable RBI guidelines. It may also be noted that supply of services to SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange. g. Bank guarantee: Circular No. 4/4/2017 dated 7th July, 2017 provides that bank guarantee should normally not exceed 15% of the bond amount. However, th

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ountal of receipts and turnover across different registered person with the same PAN. But the total amount of inward foreign remittances received by all the registered persons, having one Permanent Account Number, maybe ₹ 1 crore or more and it also maybe 10% or more of total export turnover. In such cases, the registered person can be allowed to submit bond without bank guarantee. h. Jurisdictional officer: It has been clarified in Circular Nos. 2/2/2017 – GST dated 4th July, 2017 and 4/4/2017 – GST dated 7th July, 2017 that Bond/LUT shall be accepted by the jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the Central Tax officers shall facilitate all exporters whether or not the exporter

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GST – States – F.1-11(92)-TAX/GST/2017(Part) – Dated:- 11-8-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(92)-TAX/GST/2017(Part) Dated, Agartala, the 11th August, 2017. MEMORANDUM Subject: Constitution of National Anti-profiteering Authority under GST. Section 171 of the Central Goods and Services Tax Act, 2017 and the State Goods Services Tax Acts provide for the establishment or a National Anti-profiteering Authority to ensure t

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Goods and Services Tax – Started By: – Aakarshan Gupta – Dated:- 10-8-2017 Last Replied Date:- 26-9-2017 – We purchased goods from chennai and were delivered to our customer in delhi i.e. consignee, however 40% of goods were not accepted by our customer and were delivered to our place in punjab.The bill from chennai supplier was in name of our firm.Now the question is will i be able to book input gst and stock in my books of the material received by us in punjab on the basis of invoice received from chennai supplier? Are there any regulations to be followed in this case?? When the e way bill be applicable what steps would have to be followed then? – Reply By KASTURI SETHI – The Reply = How the sold goods were returned from Delhi to Punjab

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d bill of only 60% to the consignee in delhi and rest of goods were delivered to our address in punjab on the same invoice of chennai supplier. We didn't face any issue. This might be wrong.So how should we execute such transaction in future as this will happen in future also.The delhi based person is reluctant to issue debit note or purchase bill to us for 40% amount. – Reply By KASTURI SETHI – The Reply = Dear Querist,. You have changed your query. When 40 % goods are in your possession, why Delhi based person should issue debit note to you ? 40 % goods have not been entered into his books of accounts. Where are goods physically available at present ? – Reply By Aakarshan Gupta – The Reply = Sorry sir if i was not clear.The 40% goods

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Goods and Services Tax – Started By: – VIJAYANT DUBEY – Dated:- 10-8-2017 Last Replied Date:- 24-9-2017 – SIR MUJHE ARN NO. MIL GYA H AB MUJHE AAGE KYA KRNA HOGA JISSE MERA REGISTRETION PURA HO JAYE – Reply By KASTURI SETHI – The Reply = Wait for provisional registration certificate. It will be issued within a week. You will receive through your email ID. – Reply By Ganeshan Kalyani – The Reply = GST Provisional certificate appko mil jayega. – Reply By AshwaniKumar Sharma – The Reply = Sir,I had applied for Fresh GST Registration on 01st August 2017. I have received my Temprarory ID and ARN Number but I have not received My GSTin Number User ID and Password.Please advise me what should i do now…??Please reply…… – Reply By KASTURI SET

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ply = OR AGAR RCM APPLY HOGA TO SERVICE PROVIDER KO KYA KRNA HOGA MATLAB KI GST TO RECRIVER HI PAID KREGA OR REC BI WHI KREGA LEKIN PROVIDER KO KYA KRNA HOGA INNVOICE OR RETURN KE LIYE – Reply By KASTURI SETHI – The Reply = 'Manpower' is out of RCM w.e.f. 1.7.17 under GST regime. – Reply By VIJAYANT DUBEY – The Reply = LEKIN SIR REGISTRATION TO CIVIL CONTRACTOR KA LIYA HO OR USKA KAAM SIRF LABOUR SUPPLY KA H TAB OR USKI PICHLI INCOME TAX RETURNS BI AS A CIVIL CONTRACTOR HI GYI HO TO – Reply By VIJAYANT DUBEY – The Reply = SIR WHEN A PERSON SUPPLY LABOUR POWER AS A LABOUR CONTRACTOR TB BHI KYA WO RCM KE BAHAR HOGA – Reply By KASTURI SETHI – The Reply = Yes. Such supply of labour is also out of RCM. – Reply By Krishna Gupta – The Repl

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o h – Reply By KASTURI SETHI – The Reply = You will have to apply for new registration in the State where you have supplied labour. – Reply By KASTURI SETHI – The Reply = Your registration in another State is additional and linked to Original registration. Additional is not basic. Hence IGST. – Reply By KASTURI SETHI – The Reply = I am of the view that Govt. should allow additional place of business in another State instead of additional registration. This provision is illogical and csuses problem to the assessee. Govt. revenue is safe if it is done so. No danger to ITC policy. I advise you raise voice by way of making representation to GST Council. This should be done through Association of Industry or Service Providers. It may yield resul

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GST – GST Law and Procedure – 253 – Various Aspect of Taxability – Taxable event (Levy), Quantification of tax, Collection of tax etc. A taxable event is that which on its occurrence creates the liability to tax, which liability does not exist at a later point of time. Even though the taxable event of a tax happens to be at a particular point of time, the levy and collection of such tax may be postponed, for administrative convenience, to a later date. – Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court] [two member bench] In the Goodyear India Ltd. (supra), Apex Court has said that, "It is well-settled that the main test for determining the taxable event is that on the happening of which the charge is affixed.

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– SUPREME Court] was dissented by the 3 member bench in the case of, Hotel Balaji Versus State of Andhra Pradesh [1992 (10) TMI 240 – SUPREME COURT OF INDIA], the basic principle as stated above was not touched upon. Further, 3 member bench of apex court in the case of State of Kerala v. Alex George [2004 (11) TMI 104 – SUPREME Court] decided the issue following the principle of taxable event as decided in the case of Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court] [two member bench] Also see an important Decision by 5 member bench of the Supreme Court in the case of Godfrey Phillips India Ltd. and another Versus State of UP. and others (and other writ petitions and appeals) [2005 (1) TMI 391 – SUPREME COURT OF I

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Goods and Services Tax – GST – Dated:- 10-8-2017 – In order to take stock of the exports situation in the post GST regime, a meeting of all Regional Authorities of Directorate General of Foreign Trade (DGFT) and the SEZ Commissioners under the chairmanship of Director General of Foreign Trade, is being held on 10th and 11th August, 2017 in New Delhi. Regional Authorities, which are interfacing with the exporter community, will deliberate and give specific suggestions on GST and Mid-Term review

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Goods and Services Tax – GST – Dated:- 10-8-2017 – Ministry of Micro, Small and Medium Enterprises (MSME) welcomes the introduction of GST. The entire Khadi & Village Industries (KVI) sector has been enjoying the benefit of tax exemption even under the pre-independence era. With the exemption to the SSI sector being drastically reduced from the existing ₹ 150 lakh to ₹ 20 lakh, the exemption cover enjoyed by many of the Khadi Institutions (KIs) has been removed. KIs are now mandated to obtain registration under GST and also pay GST on various Khadi products which is 5%. The products of the Village Industries sector were either taxed @ 0-14.30% before-GST and post-GST the same products attracts tax @ 12-28%, and the details

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8% Hand-made paper (4802) 0-4% 12% Herbal Shampoo (3305) 5-12% 28% Leather Products (suit-case/brief-case/other articles) 5-12% 28% Agricultural, Horticultural or Forestry Machinery for Soil preparation 5% 12% Harvesting or threshing machinery 0% 12% All food mixes, sharbat, ready to eat packaged food 5% 18% Hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 5% 18% At present only Khadi yarn produced in Khadi sector is exempted, while other Khadi products attracts 5% GST. Ministry of MSME has approached Ministry of Finance to consider the sector for exemption from GST or to ensure a seamless flow of input tax credit in order for Khadi Institutions to claim input tax

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Customs – Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles – Circular – TMI Updates – Highlights

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GST – States – Levy of VAT or GST on Supply of goods / works contract – where work was started before 1.7.2017 or contract was entered into prior to 1.7.2017 – Time of supply – A Clarification – TMI Updates – Highlights

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Payment of GST against outward supplies of July 17 – Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 10-8-2017 Last Replied Date:- 11-8-2017 – As per yesterday's GSTN webinar, transitional credit will be available for July only after filing trans forms and not through GSTR-3b. Since GSTR-1 & 2 is not yet uploaded on GST portal, while consulting with the local GST authority, they are asking for payment of total payable GST of July in cash without adjusting ITC for the month and Cenvat carried forward. Kindly advise for payment of GST for the month of July after adjusting ITC & cenvat. – Reply By PAWANKUMAR GARG – The Reply = AS PER LAW GST WOULD BE PAYABLE FOR THE MONTH OF JULY AND NO ITC BROUGHT FORWARD WILL BE

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ave any other option except for going to court of justice. – Reply By MohanLal tiwari – The Reply = I do agree with opinion of Kalyani Ji but how far it is acceptable to deptt for utilizing ITC without filing of GSTR-1, 2 & 3.. – Reply By KIRTIKUMAR PUROHIT – The Reply = I do agree with Mohanlal Tiwariji, but Due to non providing TRANS-1 in Common Portal By Authority its not fault of GST Reg. Person why we bare this but we are help less YOU CAN FILE PIL TO HIGH COURT TO GET OUR RIGHT. – Reply By Ramaswamy S – The Reply = Had discussed the issue with the AC of GST yesterday. Am told by the officer that they have taken up the matter with GST and he expects the clarification would come before filing GSTR 3B. Regards S,Ramaswamy – Discussio

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Goods and Services Tax – Switching between the composition scheme and normal scheme of payment of tax – When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5 years, th

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Goods and Services Tax – Switching from normal payment of tax composition scheme – Whether the assessee is liable to reverse Input Tax Credit (ITC) on inputs or capital goods held in stock? How to cal

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 10-8-2017 Last Replied Date:- 11-8-2017 – Dear Experts, An educational institution(Service recipient) registered u/s 12AA of the IT act, received the services in the form of seminor on training from the registerant of GST. In such case, Does institute registered u/s 12AA is liable to pay gst on the tax invoice raised by the service provider ? – Reply By KASTURI SETHI – The Reply = Under Notification No.12/17-Central Tax Rate dared 28.6.17 exemption from GST is to Service Provider registered under Section 12 AA of the Income Tax Act. Moreover, Commercial coaching or training service is not under RCM. Seminsrs are under this category. – Reply By RameshBabu Kari – The Reply = De

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Goods and Services Tax – Switching from composition scheme to normal scheme of payment of tax – Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock? – TMI Updates – Highlights

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Presentations on GST – Transitional Provisions – Goods and Services Tax – GST – Dated:- 10-8-2017 – Presentations on GST – Transitional Provisions – News – Press release

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Presentations on GST – Payments – News and Press Release – Dated:- 10-8-2017 – Presentations on GST – Payments – News – Press release

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Presentations on GST – Return – Goods and Services Tax – GST – Dated:- 10-8-2017 – Presentations on GST – Return – News – Press release

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Presentations on GST – Registration – Goods and Services Tax – GST – Dated:- 10-8-2017 – Presentations on GST – Registration – News – Press release

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Presentation on TDS (Tax Deduction at Source) – Goods and Services Tax – GST – Dated:- 10-8-2017 – Presentation on TDS (Tax Deduction at Source) – News – Press release

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Goods and Services Tax – Started By: – BHARATH RAJ – Dated:- 10-8-2017 Last Replied Date:- 11-8-2017 – Hi ,1.How GST applicable on Labour Charges (Service).2.How will IGST applicable on Service & Sales made to an interstate customer which service & sales rendered in service provider state.Please Answer me.Regards,Bharath. – Reply By Ganeshan Kalyani – The Reply = Manpower supply service is not covered under reverse charge. Hence the supplier of such service is liable to pay GST. However

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GST – GST Law and Procedure – 254 – Benefit to small and medium taxable persons except service provider A taxpayer would be required to comply with the detailed procedural task including accounting and paper work which may involve heavy compliance cost. It may be possible that Small / medium taxable persons do not have sufficient knowledge and expertise to comply with the requirements relating to records, accounts filing of detailed monthly returns. Hence, a simplified, though limited, composition scheme has been provided under section 10 of CGST Act. Eligibility A registered person, whose aggregate turnover in the preceding financial year did not exceed 75 lakh rupees. In case of Uttarakhand and Jammu & Kashmir also, the turnover limi

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(1) of CGST Act and rule 7 of CGST Rules, 2017]- Sl. No. Category of registered persons Rate of tax CGST+SGST (1) (2) (3) 1. Manufacturers, other than manufacturers of such goods as may be notified by the Government 1% + 1% = 2% 2. Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II 2.5% + 2.5% = 5% 3. Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter 0.5% + 0.5% = 1% Meaning of 'manufacturer' As per section 2(72) of CGST Act, "Manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordi

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c) he is not engaged in making any inter-State outward supplies of goods; (d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council: In addition Rule 5 provides various conditions and restriction for availing benefit of composition scheme. Various aspects of the Scheme The scheme is optional. The option under the Scheme will be Lapsed if the aggregate turnover during the financial year exceeds the turnover of ₹ 75 Lakhs / 50 Lakhs as the case may be. All registered taxable persons having same PAN number should opt for the c

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 10-8-2017 Last Replied Date:- 11-8-2017 – Dear expert We are manufacturer and regularly import our raw materials. IGST paid goods on which bill of entry is received and goods laying at port or warehouse outside factory whether eligible to avail Input tax credit as per Section 16 (2) (b) and will be treated as receipt of goods? – Reply By Ganeshan Kalyani – The Reply = When you clear the goods from the customs import duty is payable. –

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 10-8-2017 Last Replied Date:- 10-8-2017 – Dear expert, One of my client is paying tax under composition levy under earlier regime, based on which we have opted composition levy under new regime without getting confirmation from the client due to short of time. Whereas the client charging tax under regular scheme and collects the tax. Now we would like to withdraw the scheme from appointed day. But how to withdraw, ther

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GST – States – 05/10/2017-FD(TAX) – Dated:- 10-8-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 10th August, 2017 No. 05/10/2017-FD(TAX): In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Manipur Goods and Services Tax (Third 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 Manipur Goods and Services Tax Rules, 2017, (i) in rule 24, with effect from 22nd July, 2017, in sub-rule

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f time of supply of such services in terms of section 13 of the Act. ; (iii) 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 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 LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX ; as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with effec

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ed on other liabilities 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; (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 su

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GST – States – 68/ST-2 – Dated:- 10-8-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 10th August, 2017 No.68/ST-2.- I, Ashima Brar, Excise & Taxation Commissioner, Haryana in my capacity as the Commissioner of State Tax, Haryana hereby, notify, the offices of Deputy Excise & Taxation Commissioners in every district and the Sub-Offices at Ambala City (Ambala), Shahbad Markanda (Kurukshetra), Narwana (Jind), Dabwali (Sirsa), Tohana (Fatehabad), Hansi (Hisar), Ch

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