Goods and Services Tax

Goods and Services Tax – GST APL – 07 – Form GST APL – 07 [See rule 111(1)] Application to the Appellate Tribunal under sub section (3) of Section 112 1. Name and Designation of the appellant Name: Designation Jurisdiction State / Center – Name of the State: 2. GSTIN/ Temporary ID /UIN- 3. Appellate Order no. Date- 4. Designation and Address of the Appellate Authority passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 27-7-2017 Last Replied Date:- 30-7-2017 – DEAR SIR, I SUBMITTED MY ER1 JUNE'17 EXCISE RETURN CLOSING BALANCE OF PART -II IS ASSUME 50 LACS AND NOW RECENTLY AUDIT HAPPENED AND SOME CARGO OUTWARD SERVICE TAX CREDIT OF BLUE DART APPX RS 5 LACS DEMANDING FOR REVERSE FROM PART II ,PL CONFIRM WHETHER IT WILL BE POSSIBLE WHEN I PUT ENTRY THRU TRN 1 FORM THESE FIGURE ARISES 45 LACS AND WHETHER ANY OBJECTIONABLE TO GST . AS SOME EXCISE

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Goods and Services Tax – GST APL – 06 – Form GST APL – 06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Sr. No. Particulars 1 Appeal No. – Date of filing – 2 GSTIN/ Temporary ID/UIN- 3 Name of the appellant- 4 Permanent address of the appellant- 5 Address for communication- 6 Order no. Date- 7 Designation and Address of the officer passing the order appealed against- 8. Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated

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Head Tax Interest Penalty Refund Total Integrated Tax Central tax State/UT tax Cess 15 Details of payment Head Tax Interest Penalty Refund Total Central tax State/UT tax Integrated Tax Cess Total 16 In case of cross-objections filed by the Commissioner State/UT tax/Central tax: (i) Amount of tax demand dropped or reduced for the period of Dispute (ii) Amount of interest demand dropped or reduced for the period of dispute (iii) Amount of refund sanctioned or allowed for the period of dispute (iv) Whether no or lesser amount imposed as penalty TOTAL 17 Reliefs claimed in memorandum of cross-objections. 18 Grounds of Cross objection Verification I, _________the respondent, do hereby declare that what is stated above is true to the best of my

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Goods and Services Tax – Started By: – jayesh thacker – Dated:- 27-7-2017 Last Replied Date:- 28-7-2017 – gst and tds on government amt like molasses fee, boiler inspection fee, revenue stamp, court fee stamp, port entry pass fee,safta certificate, notary charges and other government challan.pls. suggest above mention is effected in gst and tds, if yes then gst rate and sac code provide – Reply By KASTURI SETHI – The Reply = NO GST on Govt. fee/charges. It is not SUPPLY. – Reply By MARIAPPAN GO

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GST – GST APL – 05 – Form GST APL-05 [See rule 110(1)] Appeal to the Appellate Tribunal 1. GSTIN/Temporary ID/UIN – 2. Name of the appellant – 3. Address of the appellant – 4. Order appealed against – Number – Date- 5. Name and Address of the Authority passing the order appealed against – 6. Date of communication of the order appealed against – 7. Name of the representative – 8. Details of the case under dispute : (i) Brief issue of the case under dispute (ii) Description and classification of goods/services in dispute (iii) Period of dispute (iv) Amount under dispute : Description Central tax State/UT tax Integrated tax Cess (a) Tax/Cess (b) Interest (c) Penalty d) Fees (e) Other charges (v) Market value of seized goods 9. Whether the app

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) Pre-deposit 1[(20% of disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)] Tax/Cess (b) Details of payment of admitted amount and pre-deposit 2[(predeposit of 20% of the disputed tax and cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess)] Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. Sta

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Goods and Services Tax – GST APL – 04 – 2[Form GST APL-04 [See rules 109B, 113 (1) and115] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Reference no. – Date – 1. GSTIN/ Temporary ID/UIN – 2. Name of the appellant / person – 3. Address of the appellant / person- 4. Order appealed against or intended to be revised – Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particulars Central tax State / UT tax Integrated tax Cess Total Amount in dispute / earlier order Determined Amount Amount in dispute /earlier order Determined Amount Amount in dispute /earlier

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m GST APL – 04 [See rules 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court Order no. – Date of order – 1. GSTIN/ Temporary ID/UIN – 2. Name of the appellant- 3. Address of the appellant 4. Order appealed against- Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Particulars Central tax State/UT tax Integrated tax Cess Total Disputed Amount Determined Amount Disputed Amount Determined Amount Disputed Amount Determined Amount Disputed Amount Determined Amount Disputed Amount Determined Amount 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund 1[10. Deta

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Goods and Services Tax – GST APL – 03 – Form GST APL – 03 [See rule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 1. Name and designation of the appellant Name- Designation- Jurisdiction- State/Center- Name of the State- 2. GSTIN/ Temporary ID /UIN- 3. Order no. Date- 4. Designation and address of the officer passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute- (i) Brief issue of t

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Goods and Services Tax – GST APL – 02 – Form GST APL – 02 [See rule 108(3)] Acknowledgment for submission of appeal <Name of applicant><GSTIN/Temp ID/UIN/Reference Number with date > Your appeal has been successfully filed against < Application Reference Number > 1. Reference Number- 2. Date of filing- 3. Time of filing 4. Place of filing- 5. Name of the person filing the appeal- 6. Amo

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Goods and Services Tax – Started By: – HimansuSekhar Sha – Dated:- 27-7-2017 Last Replied Date:- 29-7-2017 – Sir,Please clarify whether any GST will be leviable on sample supply. In my opinion it is not a supply as no consideration is involved even if it is related for furtherance of business. But credit has to be reversed.Please clarifyRegards – Reply By Rajagopalan Ranganathan – The Reply = Sir, Schedule I of CGST Act, 2017 enumerates activities to be treated as supply even if made without co

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GST – GST APL – 01 – Form GST APL-01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/Temporary ID/UIN – 2. Legal name of the appellant – 3. Trade name, if any – 4. Address – 5. Order no. – Order date – 6. Designation and address of the officer passing the order appealed against – 7. Date of communication of the order appealed against – 8. Name of the authorised representative – 9. Details of the case under dispute – (i) Brief issue of the case under dispute – (ii) Description and classification of goods/services in dispute – (iii) Period of dispute – (iv) Amount under dispute : Description Central tax State/UT tax Integrated tax Cess (a) Tax/Cess (b) Interest (c) Penalty (d) Fees (e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person – Yes/No 11. Statement of facts :- 12. Grounds of appeal :- 13. Prayer :- 14. Amount of demand created, admitted and disputed Particulars of demand/refund Particulars Cen

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total > < total > b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Tax/Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrate

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ed 29-01-2019 before it was read as 15. Details of payment of admitted amount and pre-deposit :- (a) Details of payment required Particulars Central tax State/UT tax Integrated tax Cess Total amount (a) Admitted amount Tax/Cess < total > < total > Interest < total > Penalty < total > Fees < total > Other charges < total > (b) Pre-deposit (10% of disputed tax) Tax/Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integr

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Goods and Services Tax – GST ARA – 03 – Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any / User id of the person who had sought advance ruling 4 Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned officer 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes to be heard in person? Yes/No 9. Facts of the case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respec

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Section 149 – Arunachal Pradesh SGST – MISCELLANEOUS – Arunachal Pradesh Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and service

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Goods and Services Tax – GST ARA – 02 – Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1. Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN / User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer / concerned officer 10 10 Designation of jurisdictional officer / concerned officer 11 Email Address of jurisdictional officer / concerned officer 12 Mobile number of jurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person

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Goods and Services Tax – GST ARA – 01 – Form GST ARA-01 [See Rule 104(1)] Application Form for Advance Ruling 1. GSTIN Number, if any/ User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered / un-registered] 5. Registered Address / Address provided while obtaining user id 6. Correspondence address, if different from above 7. Mobile No. [with STD/ISD code] 8. Telephone No. [with STD/ISD code] 9. Email address 10. Jurisdictional Authority <<name, designation, address>> 11. i. Name of Authorised representative Optional ii. Mobile No. iii. Email Address 12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought A. Category Factory/Manufacturing Wh

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equired to be registered under the Act __ (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term __ 14. Question(s) on which advance ruling is required 15. Statement of relevant facts having a bearing on the question(s) raised. 16. Statement containing the applicant s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant s view point and submissions on issues on which the advance ruling is sought). 17. I hereby declare that the question raised in the application is not (tick) –  __ a. Already pending in any proceedings in the app

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Goods and Services Tax – GST ADT – 04 – Form GST ADT – 04 [See rule 102(2)] Reference No.: Date: To, GSTIN ……………………………….. Name …………………………………… Address …………………………………. Information of Findings upon Special Audit Your books of acc

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Goods and Services Tax – GST ADT – 03 – Form GST ADT – 03 [See rule 102(1)] Reference No.: Date: To, GSTIN ……………………………………. Name ……………………………………… Address …………………………………… Tax period – F.Y.(s) – &hellip

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Goods and Services Tax – GST ADT – 02 – Form GST ADT – 02 [See rule 101(5)] Reference No.: Date: To, – GSTIN ……………………………….. Name …………………………………… Address …………………………………. Audit Report No. ……….. dated …&

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Goods and Services Tax – Started By: – Ashok Chopra – Dated:- 27-7-2017 Last Replied Date:- 28-7-2017 – We are exporting unit (A) and Exporting unit (B) both are in same state and having one GST No. One Balance Sheet but product is differentUnit A is availing Input Tax credit and Unit B is availing draw back facility and not taking credit on inputsUnit A is sending goods to Unit B for captive use Please guide me whether Unit A will charge GST or without GSTThanks and regard – Reply By HimansuSe

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Goods and Services Tax – GST ADT – 01 – Form GST ADT – 01 [See rule 101(2)] Reference No.: Date: To, – GSTIN ……………………………………. Name ……………………………………… Address …………………………………… Period – F.Y.(s) – …………………………….. Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) ……….. to &

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 27-7-2017 Last Replied Date:- 27-7-2017 – Dear Professional colleague, Please note the latest Updates and Progress in GST: GST Updates: No deduction of tax at source (TDS) under Income Tax on 'GST on Services' component The Central Board of Direct Taxes (CBDT) vide Circular No. 23/2017 dated July 19, 2017 clarified that wherever in terms of the agreement or contract between the payer and the payee, the component of GST on Services included in the amount payable to a resident is indicated separately, tax shall be deducted on the amount paid or payable without including such GST on Services component. In other words, tax shall not be deducted on such GST on Services component. Further, GST for these purposes will include IGST, CGST, SGST and UTGST. Moreover, any reference to Service tax in an existing agreement or contract which was entered prior to July 01, 2017 will be treated as GST on Services with respect to the peri

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quired to enter into UP for taxable goods over ₹ 5000/- The Uttar Pradesh Government vide Circular No. KA-NI-1014/XI-9(52)/17-U.P.GST Rules-2107-order(31)-2017 dated July 22, 2017 has mandated to have E-way bill 01/ E-way bill 02/ E-way bill 03/ TDF 01 for all taxable goods whose value exceeds ₹ 5,000/- coming from outside Uttar Pradesh to the state. The same can be downloaded from http://comtax.up.nic.in before start of movement of goods. This is contrary to the GST provision for uniform e-way bill, which requires goods of more than ₹ 50,000/- in value to be pre-registered online in Form GST INS-01 before it can be moved. Further, for movement of specified goods like iron, steel and edible oil from one point to another within the state i.e. Uttar Pradesh, e-way bill is compulsory, if value of goods is above ₹ 1 lakh. GST News : Uploading of invoices on GSTN portal has begun The GSTN portal has started uploading of specified particulars of outward supply invoice

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set up soon to keep a check on businesses that have not passed on the benefit of lower tax rates to consumers. It will take 2-3 months time to gauge whether the benefits of GST are being passed on to consumers. The authority, if it finds that a company has not passed on the GST benefits, will either direct it to pass on the benefits to consumers or if the beneficiary cannot be identified will ask the company to transfer the amount to the Consumer Welfare Fund within a specified time period. The authority will have the power to cancel registration of any entity or business if it fails to pass on to consumers the benefit of lower taxes. The authority will ensure return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with 18% interest and can also impose penalty. This authority will be in existence for 2 years unless the GST Council extends the tenure. – Reply By HimansuSekhar Sha – The Reply = whether Tran-1 can be filed for a single ti

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Goods and Services Tax – Started By: – Pankaj Garg – Dated:- 27-7-2017 Last Replied Date:- 17-9-2017 – I generate income from www.freelancer.com and www.upwork.comDo I need to pay 18% GST? – Reply By KASTURI SETHI – The Reply = You are liable to pay GST @18%. – Reply By Pankaj Garg – The Reply = Can you kindly confirm if there is any documentation for this? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Heading 9983 (Other professional, technical and business services) i) Selling of space for advertisement in print media = 5% ii) Other professional, technical and business services other than (i) above – 18% I think that your service is coming under (ii). Whether it is correct Shri Sethi Sir? – Reply By KASTURI SETHI – The Reply = Yes, Sir

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ftware development? – Reply By Pankaj Garg – The Reply = I want to add a point. I have actually no firm. – Reply By KASTURI SETHI – The Reply = Study information Technology Software Services. Try on google by posting these words. – Reply By Tpse Sanwe – The Reply = Hello everyone,I am foreigner, based outside India. 1st time i work with an indian company and i have some questions with GST. I hope you can help. I want to use my company to invoice the indian company. but they say it is going to be subject to tax. i am ok with that but would like to know how much is the rate. is it 18% ?When we have the tax certificate, does it mention company name only or also the name of the person on it ?In the other hand they say if they pay on my personna

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Customs – PUBLIC NOTICE No. 40/2017 – Dated:- 27-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/2017-18 Dated: 27.07.2017 PUBLIC NOTICE No. 40/2017 Subject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST Scenario. Attention of the Trade is invited to Board's Circular No. 24/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017. 2. Attention is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA supplier for supplies made to SEZ Unit or developer, when accompanied by a disclaimer, the drawback shall b

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f required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities concerned without disruption, delay etc. 5. The extant instructions regarding processing etc. of drawback claims of DTA

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GST – States – S.R.O. No. 345/2017 – Dated:- 27-7-2017 – FINANCE DEPARTMENT NOTIFICATION The 27th July, 2017 S.R.O. No. 345/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2017. (2) Rules 3 and 4 of these rules shall come into force at once. (3) Rule 2 of these rules shall be deemed to have come into force on the 24th July, 2017. (4) Rules 5 to 10 of these rules shall be deemed to ha

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2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. 4. In the said rule, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , a

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TR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2,- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based 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 t

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GST – States – G.O. (P) No. 93/2017/TAXES – Dated:- 27-7-2017 – GOVERNMENT OF KERALA Taxes (H) Department NOTIFICATION G.O. (P) No. 93/2017/TAXES. 27th July 2017 Dated, Thiruvananthapuram, 11th Karkadakam, 1192 5th Sravana, 1939. S. R. O. No. 470/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with section 150 thereof, the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued by notification under G.O.(P) No. 79/2017/TAXES dated 30th June, 2017 and published as S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement

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re to be adopted for verification as specified hereunder.- (i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to the draws of lotteries to be conducted during the month commencing from the next succeeding month which are intended to be sold in the State; (ii) The organizing State or their distributor or selling agent shall file the details regarding unsold ticket particulars and produce the unsold lottery tickets before the same authority who have verified while bringing the lottery tickets for sale in the State within forty eight hours after the lottery draw; (iii) The procedure of verification of information return

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uvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be. (d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act. Annexure [See sub-rule (20A) of rule 56] Goods and Services Tax Registration No. The period relating to the draws for which the return is filed Name of the organising State Name of the Lottery tickets for each draw with series and serial numbers as received from the orgamzing State for sale in the State and the fa

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GST – States – SRO-309 – Dated:- 27-7-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar. Notification Srlnagar, the 27th of July, 2017 SRO 309.- 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 State Government hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017; namely:- (i) in sub-rule (4) of rule 24, for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted: (ii) rule 34 shall be substituted by the following; namely:- 34. Rate of exchange of currency, other than Indian rupees, for deter

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PORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOU'I' 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: ; (iv) sub rule (5) of rule 61 shall be substituted by the following; namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the

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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 second proviso to sub-rule (3) of rule 83 for the word sub-section , the word sub-rule shall be substituted; (vii) In clause (E) of sub-rule (4) of rule 89 for the word sub-section , the word clause shall be substituted; (viii) in FORM

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