Goods and Services Tax

Casual taxable person in GST
Registration – GST Ready Reckoner
GST
Casual taxable person in GST
Introduction:
* “Casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
* A casual taxable person (other than those making supply of specified handicraft goods and notified handmade goods) making taxable supply in India has to compulsorily take registration under GST irrespective of the threshold limit.
* Casual Taxable persons making supply of specified handicraft goods and notified handmade goods need to register only if their aggregate turnover exceed an amount of 20 lakh [10 lakh in case of Special Category States of Mizoram, Tripura, Manipur and Nagaland] in a financial year, the aggregate value of such supplies, to be computed on all I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s used by other taxable persons can be used for obtaining registration by casual taxable person also. A casual taxable person, before applying for registration, should declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
* The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. The mobile number declared shall be verified through a one-time password sent to the said mobile number; and the e-mail address shall be verified through a separate one-time password sent to the said e-mail address. On successful verification of the Permanent Account Number, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.
* Using this referenc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s only after the issuance of the certificate of registration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier.
Further extendable validity of registration
* In case the casual taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, before the end of the validity of registration granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought.
* it is clarified in case of long running exhibition (for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

under proviso to section 39(1) may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the "IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.
The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
The details of outward supplies of goods or services or both furnished using the IFF shall include the –
* Invoice wise details of inter-State and intra-State supplies made to the registered persons;
* Debit and credit notes, if any, issued during the month for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ness is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
22nd day of the month succeeding such quarter.
2.
Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of
Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
24th day of the month succeeding such quarter.
(2) Every registered person required to furnish return, for discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

National Anti-Profiteering Authority in GST
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Forty Four
National Anti-Profiteering Authority in GST
Introduction:
Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit should have been passed on to the recipient by way of commensurate reduction in prices. However it has been the experience of many countries that when GST was introduced there has been a marked increase in inflation and the prices of the commodities. This happened in spite of the availability of the tax credit right from the production stage to the final consumption stage which should have actually reduced the final prices. This was obviously happening because the supplier was not passing on the benefit to the consumer and thereby indulging in illegal profiteering. National Antiprofiteering Authority is therefore being constituted by the central Government to examine whether input tax credits

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e methodology and procedure for determination as to whether the reduction in the 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.
Duties of the Authority:
The Authority would have the following duties:
(i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in the rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

forward the application with its recommendations to the Standing Committee on Anti-profiteering, which shall consist of such officers of the State Government and Central Government as may be nominated by the GST council, for further action.
If the Standing Committee is satisfied that there is a primafacie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of Safeguards for a detailed investigation.
Investigation:
The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine undue profiteering and before initiation of the investigation, issue a notice to the interested parties (and to such other persons as deemed fit for a fair enquiry into the matter) containing, inter alia, information on the following, namely: –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rson necessary either to give evidence or to produce a document or any other thing. He will also have same powers as that of a civil court and every such inquiry will be deemed to be a judicial proceeding.
The Director General of Safeguards will complete the investigation within a period of three months or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records.
Order of the Authority:
The Authority shall (after granting an opportunity of hearing to the interested parties if so requested) within a period of three months from the date of the receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Introduction – Manner of distribution & recovery of ITC by Input Service Distributor in GST [section 20 & 21 of CGST Act]
Input Tax Credit (ITC) – GST Ready Reckoner
GST
Manner of distribution & recovery of ITC by Input Service Distributor in GST [ Section 20 & 21 of CGST Act ]
Purpose & concept of ISD Mechanism in GST
* The concept of ISD under GST is a legacy carried over from the Service Tax Regime.
* It is important to note that the Input Service Distributor (ISD) mechanism is meant only for distributing the credit on common invoices pertaining to input services only and not goods (inputs or capital goods). Companies may have their head office at one place and units at other places which may be registered separately. The Head Office would be procuring certain services which would be for common utilization of all units across the country. The bills for such expenses would be raised on the Head Office. But the Head Office itself would not be providing any outp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or the same in form GST REG-1 as per section 24(viii) of CGST Act;
There is no threshold limit for registration for an ISD. The other locations may be registered separately; Since the services relate to other locations the corresponding credit should be transferred to such locations (having separate registrations) as the output services are being provided there. [ Substituted vide The Finance Act, 2024 ]
– From 01.04.2025 – Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under Section 9(3) or (4) of CGST Act or Section 5(3) or (4) of IGST Act, for or on behalf of distinct persons referred to in section 25; an ISD will have to compulsorily take a separate registration as such ISD and apply for the same in form GST REG-1 as per section 24(viii) of CGST Act;
There is no threshold limit for registration for an ISD. The other locations

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nches. [ Substituted vide The Finance Act, 2024 ]
– From 01.04.2025 –  The Input Service Distributor shall distribute the credit of central tax or integrated tax charged on invoices received by him, including the credit of central or integrated tax in respect of services subject to levy of tax under Section 9(3) or (4) of CGST Act or Section 5(3) or (4) of IGST Act paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed. e.g., legal, security, goods transport agency are taxable under reverse charge, and the head office may pay the tax on behalf of branches. [ Again Amended vide Section 125 of the Finance Act, 2025 ]
*
Manner of distribution of credit by Input Service Distributor [ Section 20(3) of CGST Act Read with rule 39 ] [ For more Details refer this chapter ]
*
Fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.
Upto 31.03.2025
Manner of distribution of credit by Input Service Distributor [ Section 20 of the CGST Act, 2017 ]
Manner of issue of the Document Section 20(1)
The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a document containing the amount of input tax credit being distributed in such manner as may be prescribed under rule 54 of CGST Rules.
Condition fulfill by the ISD Section 20(2)
The Input Service Distributor may distribute the credit subject to the following conditions, namely:
(a) the credit can be distributed to the recipients of c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period.
Explanation.For the purposes of this section,
(a) the “relevant period” shall be
(i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or
(ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed;
(b) the expression “recipient of credit” means the supplier of goods or services or both having the same Permane

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Credit of GST on Car Rent
Query (Issue) Started By: – Murari Agrawal Dated:- 23-8-2017 Last Reply Date:- 24-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
We have taken a car on monthly hire charges for use of factory. Hire charges include Fuel Charges & driver's salary. The Service Provider is unregistered. Under which SAC No. reverse GST is payable and whether we can take credit of such reverse payment. Thanks,
Reply By KASTURI SETHI:
The Reply:
SAC 9966 5% without ITC 12 % with ITC Earlier it was 18%. Reduced in the meeting GST Council held on 5 & 6.8.17
Reply By Murari Agrawal:
The Reply:
Thanks Sir, pl clarify can we pay 12% on reverse charge basis and take ITC ? This question arises because no ITC is availa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;
Therefore if you hire the motor vehicle for use in the factory ITC in respect of GST paid on such vehicle is not available.
Reply By KASTURI SETHI:
The Reply:
Yes. As detailed by Sh.Ranganathan Sir and also opined by Sh.Himansu Sekhar, you are to ascertain whether you fulfill the conditions laid down under Section 17(5) of CGST Act.2017. Thanks to both experts for making the picture clear.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,. If you are covered under any of exclusion clause A, B, C , (ii) detailed above, then you can take ITC. ITC is conditional.
Discussion Forum – Knowledge S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ON PISSI BY CHAKKI OWNER
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 23-8-2017 Last Reply Date:- 24-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
SIR, ONE OF MY CLIENT IS A CHAKKI OWNER HAVING GST NO. PLEASE CLARIFY THAT WHETHER GST IS PAYABLE ON PISSI CHARGES. IF YES THEN THE RATE OF TAX.
Reply By Himansu Sekhar:
The Reply:
What is pissi charge?
Reply By KASTURI SETHI:
The Reply:
He wants to say grinding charges. By way of pisai , wheat grain is converted in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

RCM on freight Expnses
Query (Issue) Started By: – Mina Agarwal Dated:- 23-8-2017 Last Reply Date:- 25-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We have to pay GST on reverse basis on freight paid to transporter so my query is what is the rate of Reverse Charge ? Is credit available to the service recipient on tax paid?
Reply By KASTURI SETHI:
The Reply:
GST@ 5%. First pay deposit in cash and then take credit on the strength of challan.
Reply By Himansu Sekhar:
The Re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Input Credit and RCM on on construction of warehouse?
Query (Issue) Started By: – Mina Agarwal Dated:- 23-8-2017 Last Reply Date:- 23-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
1. Can Input credit be claimed on construction of warehouse and can Input credit be claimed with respect to materials like cement, bricks purchased for that ?2. Is RCM applicable on payment made to contractor, vendor of materials for construction of warehouse ?
Reply By Himansu Sekhar:
The Reply:
1.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GOOD NEWS FOR COMMERCE GRADUATES (GOODS AND SERVICE TAX PRACTITIONER)
By: – RAMESH PRAJAPATI
Goods and Services Tax – GST
Dated:- 23-8-2017

Rule 83 of the CGST Rules 2017 provides that any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court and satisfies any of the following conditions, namely:-
*
that he is a retired officer of the Commercial Tax Department …..
*
that he has enrolled as a sales tax practitioner or tax return preparer under the existing law ……….
*
he has passed,
*
a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ile an application in FORM GST PCT-01 for enrolment as goods and services tax practitioner.
On receipt of the application in the Form GST PCT-01, the GST officer shall, after making such enquiry as he considers necessary, enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. Such enrolment shall be valid until it is cancelled.
Rule further states that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ting to furnish his return through a goods and services tax practitioner shall-
*
give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
The goods and services tax practitioner shall-
*
prepare the statements with due diligence; and
*
affix his digital signature on the statements prepared by him or electronically verify using his credentials.
A goods and service tax practitioner shall be eligible to attend before any authority in connection with any proceedings under the Act on behalf of any register

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund in GST – Applicability and Procedure
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 23-8-2017

Procedure of Refund in GST is time bound and if not paid in time will be subject to interest. It seems to be simple . Circumstances are defined under which tax payer shall be eligible to file for refund and same shall be process as per the prescribed law. Refund of GST is prescribed in Section- 54 of the CGST Act,2017.
Applicability and Procedure
* Any person may make an application to the proper officer of IGST/CGST/SGST for refund of Tax and Interest, if any amount paid by him before the expiry of two years from the relevant date. But any taxable person , claiming any refund of any balance in electronic cash ledger u/s 49[6], may claim the same in return filed u/s 39.
* Any specialized agency of United Nation Organisation , consulate or embassy of foreign countries or any multilateral Financial Institution or Organization or any person or class of pe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e necessary to file any documentary evidence but he may file declaration to certify that such tax and interest has not been passed on to any other person.
* On receipt of application if proper officer is satisfy that the whole or part of refund is refundable and will pass the order and the amount so determine shall be credited to fund u/s 57 i.e consumer welfare fund. [Section 54[5] ]
* Proper officer on zero rated supply of goods or services or both may refund 90% of the claim on provisional basis. And pass final order after due verification of documents.
* The above claim of refund shall be issued within 60 days from the date of receipt of application.
* However as mentioned in sub section 54[5], refundable amount instead of being credited to fund account , can be credited to applicant , if such amount is relatable to
* Refund of tax paid on zero rated supplies of goods or services or both or on input or input services used in making such zero rated supplies.
* Refund of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e amount is less than ₹ 1000.
* Where the claim pertains to refund from Electronic cash ledger ,the proper officer shall provide the GST RFD-2 to the applicant as acknowledgement on the common portal.
* Claims other than electronic cash ledger, application shall be forward to proper officer who will examine the correctness of the application within 15 days of filing and acknowledge the same on Form-GST RFD -2 clearly stating the date of filing the application.
* Where any deficiency is noticed, the proper officer shall intimate the same on Form- GST RFD-3 to the applicant.
* To avoid the holding of capital of exporters, it has been provided to refund the 90% of the claim with in 7 days of the acknowledgment of claim. And will pass Order on Form -GST RFD-4 to the effect.
* Refund in case of international tourist ; [Section 15 of the IGST Act,2017]
* IGST paid by any international tourist taking supply of goods out of India. Tourist means person not normally resident o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unds
* If the refund is not paid within 60 days as mentioned above , interest as may be prescribed shall be paid from the expiry of 60 days.
Relevant Rules for Refund – Procedure
Rules -89 [Application for refund of tax, interest ,fees or any other amount]
* Any person other than the person covered under notification under section -55 and refund of integrated tax paid on export of goods out of India, may file application on GST RFD-01.
Though the refund of balance in Electronic Cash Ledger may be claimed through the return filed as GSTR-3, GSTR-4 and GSTR-7 as per the provision of Section 49[6]
In case of supplies to SEZ unit or SEZ developer application shall be filed by supplier of goods or services as endorsed by the specified officer of the zone.
In case of supplies regarded as deemed export , the application shall be filed by recipient of deemed export supplies.
* The application in annexure -1 of Form-GST RFD -1 shall be filed along with any of the following document;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Statement showing the detail of transaction considered as intra-state instead of inter-state.
* Statement showing the detail of amount of claim on account of excess payment of tax.
* Declaration to the effect that the tax, interest and any other amount has not been passed on to the any other person where the amount does not exceed ₹ 2 lacs. Declaration is not required in case of clause a,b,c,d or f of section 54[8].
* Certificate in Annexure -2 shall be issued by chartered accountant or cost accountants to the effect that the tax, interest and any other amount has not been passed on to the any other person where the amount exceed ₹ 2 lacs. Certification is not required in case of clause a,b,c,d or f of section 54[8]
* Where the refund relates to ITC , supplier will debit the Electronic Credit Ledger.
* In case of zero rated supply of goods or services or both under Bond or LUT as per the provision of section 16[3] of the IGST Act, 2017 refund of ITC shall be gran

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t , the proper officer make an order in GST RFD -06 stating the refund amount , amount of provisional payment and any demand adjusted against the refund. Where the demand is completely adjusted against the refund , the fact shall be stated in GST RFD-07 Part-A.
* Where proper officer feel that refund has to be upheld, he may do so by passing an order in Part B of GST RFD -07.
* Where whole or nay part of the refund is not payable , notice in GST RFD-08 will be issued requiring the applicant to file GST RFD-09 within 15 days.
* Where proper officer is satisfy that refund under section 54[1,2 and 8] is payable issue order in GST RFD -06 and payment advice on GST RFD-05.
Rule -93 [ Credit of amount of rejected refund claim ]
* Where any deficiency is communicated , the amount debited under rule-89 shall be re-credited to the electronic credit ledger a/c.
* Where any interest is payable along with refund shall be paid and intimated on GST RFD-05 .
Rule -95 [ Refund of tax to ce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

information from common portal of filing of return in GSTR-3 , designated cell of custom will process the claim of refund and transfer the amount to bank a/c of the applicant.
* The claim for refund for deficiency can be withheld.
Rule -96A
* Notification no.15/2017 Central Tax dated 1.7.2017 inserted this rules on refund of integrated tax paid on export of goods or services under bond or letter of undertaking.
* Any registered person supply goods or services for export without payment of IGST on bond or LUT, if he apply on GST RFD-11 to the Jurisdictional Commissioner and bind himself that he will pay the tax and interest if the export could not done as follows
* 15 days after the expiry of three months from the date of issue of invoice, if the goods are not exported out of India.
* 15 days after the expiry of one year from the date of issue of invoice of services , if the payment is not received in convertible foreign exchange.
* The detail of such export invoices shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

All about Imports under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 23-8-2017

I. Introduction
Imports
Under GST regime, Art. 269A of Constitution mandates the supply of goods or services or both in the course of import in to the territory of India shall be deemed to be the supply of goods or services or both in the course of inter-state trade or commerce for levy of IGST.
IGST on import of goods would be levied under Customs Act, 1962 read with Customs Tariff Act, 1975.
IGST on import of services would be leviable under IGST Act and importers will have to pay tax on RCM basis.
But IGST on import of OIDAR services by unregistered, non taxable recipients shall be paid on Forward charge basis by the supplier located outside India either by getting registered himself under the Act or will have to appoint a person in India for payment of taxes.
Supply of goods or services to SEZ unit or SEZ developershall be treated as interstate supply and shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

which attract levy of CVD.
Further, a few products such as aerated waters, tobacco products, motor vehicles etc, would also attract levy of GST Compensation Cess, over and above IGST.
IGST and GST Compensation cess, wherever applicable, would be levied on cargo that would arrive on or after 1st July, 2017.
IGST would also be levied on cargo which has arrived prior to 1st July but a bill of entry is filed on or after 1st July 2017.
Ex-bond bill of entry filed on or after 1st July 2017 would also attract IGST and GST Compensation cess, as applicable.
In the case where cargo arrival is after 1st July and an advance bill of entry was filed before 1st July along with the payment of duty, the bill of entry may be recalled and reassessed by the proper officer for levy of IGST and GST compensation Cess, as applicable.
III. Duty Calculation
IGST rates have been notified through notification 01/2017-Integrated Tax (Rate), dated 28-06-2017.
IGST rate on any product can be ascertained by s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Compensation Cess which is leviable on 55 item descriptions (of supply). These rates are mostly ad valorem. But some also attract either specific rates (e.g. coal) or mixed rates (ad valorem + specific) as for cigarettes.
The IGST Rates of Goods, Chapter wise IGST rate, GST Compensation Cess rates, IGST Exemption/Concession are available on CBEC website.
Valuation and method of calculation
IGST is calculated on the value of:
1. imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value fixed under sub-section (2) of the that section; and
2. any duty of Customs chargeable on that article under section 12 of the Customs Act, 1962 and any sum chargeable on that article under any law for the time being in force as an addition to, or as duty of Customs but does not include to the tax referred in the sub-section 7 (IGST) and sub-section 9 (Compensation Cess).
GST Compensation cess is calculated on the value of:
1. the imported article

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lue (A.V.) including landing charges =Rs. 100/-
(1) BCD- 10%
(2) IGST-12%
(3) Education cess – 2%
(4) Higher education cess -1%
In view of the above parameters, the calculation of duty would be as below:
(a) BCD = ₹ 10 [10% of A.V.]
(b) Education cess- ₹ 0.2 [2% of (a)]
(c) Higher education cess- ₹ 0.1 [1% of (a)]
(d) IGST- ₹ 13.236 [A.V.+(a) +(b) +(c)]x12%
Case 2. Where product does not attract CVD but attract IGST as well as compensation cess
Suppose Assessable Value (A.V.) including landing charges =Rs. 100/-
(1) BCD- 10%
(2) IGST-12%
(3) Education cess – 2%
(4) Higher education cess -1%
(5) Compensation cess- 10%
In view of the above parameters, the calculation of duty would be as below:
(a) BCD = ₹ 10 [10% of A.V.]
(b) Education cess- ₹ 0.2 [2% of (a)]
(c) Higher education cess- ₹ 0.1 [1% of (a)]
(d) IGST- ₹ 13.236 [A.V.+(a)+(b)+(c)]x12%
(e) Compensation cess- ₹ 11.03 [A.V.+(a)+(b)+(c)]x 10%
Case 3. Wher

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d) Higher education cess- ₹ 0.232 [1% of (BCD+CVD)]
(e) IGST- ₹ 34.69 [A.V.+(a)+(b)+(c)+(d)]x 28%
(f) Compensation cess – ₹ 12.389 [A.V.+(a)+(b)+(c)+(d)]x 10%
Note: In cases where imported goods are liable to Anti-Dumping Duty or Safeguard Duty, calculation of Anti-Dumping Duty or Safeguard duty would be as per the respective notification issued for levy of such duty. It is also clarified that value for calculation of IGST as well as Compensation Cess shall also include Anti-Dumping Duty amount and Safeguard duty amount.
The Custom duty calculator inclusive of IGST and GST Compensation Cess would be available on CBEC website (https://www.cbec.gov.in) and ICEGATE website (https://www.icegate.gov.in).
IV. Place of Supply
As per section 11 of IGST Act, the place of supply for goods, imported into India shall be the location of the importer.
For example, importer is located in MP, state tax component of IGST shall accrue to the state of MP.
V. Changes in import p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l website, www.cbec.gov.in
VI. Import under Export Promotion Scheme and duty payment through EXIM scrips
Under the GST regime, only Customs duties will be exempted on imports made under export promotion schemes namely EPCG, DEEC (Advance License) and DFIA.
IGST and Compensation Cess will have to be paid on such imports.
The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional duties of Customs, on items not covered by GST, at the time of import.
The scrips cannot be utilized for payment of Integrated Tax and Compensation Cess.
Similarly, scrips cannot be used for payment of CGST, SGST or IGST for domestic procurements.
VII. Imports by EOUs/EHTPs/STPs
Imports by EOUs/EHTPs/STPs will attract IGST from Ist July, 2017.
EOUs/EHTPs/STPs will be allowed to import goods without payment of basic customs duty (BCD) as well additional duties leviable under Section 3 (1) and 3(5) of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r the purposes of levy of CVD does not exist. Therefore, under the Central Excise Tariff, each item is getting classified in a heading as per its description and duty is paid on merit.
In the GST regime, for the purpose of levying IGST all the imports under the project import scheme will be classified under heading 9801 and duty shall be levied @ 18%.
X. Baggage
Full exemption from IGST has been provided on passenger baggage.
However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the value which is in excess of the duty free allowances as provided under the Baggage Rules, 2016.
XI. Refunds of SAD paid on imports
The need for SAD refunds arose mainly on account of the fact that traders or dealers of imported goods were unable to take credit of this duty (which was a Central tax) while discharging their VAT or Sales tax liability (which was State levy) on subsequent sale of the goods. Unless corrected through a mechanism such as refund

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e that SAD paid by dealers/ traders can be set-off against their GST liability as and when imported goods are supplied by them in the domestic market.
However, certain items which are out of the GST net would be eligible for SAD refunds as earlier.
XII. Imports and Input Tax Credit (ITC)
In GST regime, input tax credit of the integrated tax (IGST) and GST Compensation Cess shall be available to the importer and later to the recipients in the supply chain.
However the credit of basic customs duty (BCD) would not be available.
In order to avail ITC of IGST and GST Compensation Cess, an importer has to mandatorily declare GST Registration number (GSTIN) along with Import Export Code in the Bill of Entry.
Provisional IDs issued by GSTN can be declared during the transition period.
However, importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in the Bill of Entry.
Input tax credit shall be availed by a regi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Last date for furnishing of return in FORM GSTR-3B
09/2017 Dated:- 23-8-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 09/2017
CCT's Ref No. A(1)/103/2017, Dt. 23-08-2017
In exercise of the powers conferred by section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Telangana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 7/2017- State Tax dated 19th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

titled 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 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Planetarium Access Classified Under Recreational Services for GST as per Sr. No. 34(i) of Amended Notification.
Notifications
GST
GST – Services provided in relation to admission or access to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST Rate Cut from 18% to 12% for Printing Services of Books, Newspapers, Journals: See Amended Notification Serial 27.
Notifications
GST
GST – Rates of IGST reduced from 18% to 12% in case of Supply of Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer – See sr. no. 27 of the amended notification.
TMI Upda

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST Rate Cut to 5% for Textile Job Work and Printing Services, Refer to Amended Notification Serial No. 26.
Notifications
GST
GST – Job Work – The benefit of reduced rates of IGST @5% extended to Job work of Textile articles, Articles of apparel and clothing accessories including Ready Made Garments, printing of newspapers, printing of books (including Braille books), journals and periodicals – See sr. no. 26 of the amended notification.
TMI Updates – Highlights, quick notes, marqu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST Rates Reduced from 18% to 12% on Specified Composite Supply of Works Contracts per Amended Notification Sr. 3.
Notifications
GST
GST – IGST rates reduced on specified Composite supply of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Update: GTAs and Motorcab Providers Can Choose Between Full ITC with 12% IGST or No ITC with 5% IGST.
Notifications
GST
GST – option given to GTA & transport of passengers by motorcab ser

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ECOs Must Pay GST for Housekeeping, Plumbing, and Carpenter Services if Providers Are Below Turnover Threshold and Unregistered.
Notifications
GST
GST – electronic commerce operator (ECO) shall also be liable to pay gst for the services by way of house-keeping, such as plumbing, carpentering etc. where the turnover of the person supplying such service through electronic commerce operator is below threshold limit and not registered under GST – See notification as amended
TMI Updates

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reverse Charge Mechanism under GST now applies to Goods Transport Agencies not paying IGST at 12% or CGST/SGST at 6%.
Notifications
GST
GST – Reverse Charge Mechanism (RCM) in the case of GTA

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

LLPs under the 2008 Act are considered partnership firms for GST purposes.
Notifications
GST
GST – A “Limited Liability Partnership” formed and registered under the provisions of the Limi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Exemption Shifted from National Agricultural Insurance Scheme to Pradhan Mantri Fasal Bima Yojana.
Notifications
GST
GST – exemption modified relating to National Agricultural Insurance S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Exemption Shifted from Weather Based Crop Insurance to Restructured Weather Based Crop Insurance Scheme (RWCIS.
Notifications
GST
GST – exemption modified relating to Weather Based Crop I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fair Price Shops' PDS Services to States Exempt from GST When Paid by Commission or Margin.
Notifications
GST
GST – Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin, shall be exempted from goods and services tax. – See notification as amended
TMI Updates – Highlights, quick notes, marquee, annotation, news,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fair Price Shops Exempt from GST on Commission-Based Sales of Wheat, Rice, and Grains Under PDS.
Notifications
GST
GST – Service provided by Fair Price Shops to Central Government by way of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FIFA U-17 World Cup 2017 in India: Services to and from FIFA exempt from goods and services tax.
Notifications
GST
GST – services provided by and to Fédération Internationale de Football As

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Trans-1 reurn
Query (Issue) Started By: – MohanLal tiwari Dated:- 22-8-2017 Last Reply Date:- 23-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Please advise whether we should include following balance of Excise regime in GST TRANS -1 "5a, 5b, 5c – amount of tax credit carried forward"
1. Balance of PLA
2. Balance of Cess
3. Balance of Higher Education Cess.
In addition to above, we are not finding any column in GSTR-1 to furnish the details of transitional Excise Invoices against which cenvat credit could not availed as materials received in July'17.
Reply By Himansu Sekhar:
The Reply:
1. The tran1 is for transfer of credit, not pla balance
2. E.cess and she cess cannot be transferred, board clarifi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =