Advance Ruling under GST (Section 95 to 106)

Advance Ruling under GST (Section 95 to 106)
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 21-8-2017

Advance Ruling under GST (Section 95 to 106)
“Advance ruling” is a written decision given by the tax authorities to an applicant on questions relating to applicability of GST on supply of their goods or services.
Sec. 96 – Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the “Authority for Advance Ruling” in respect of that state or UT.
Sec. 97(1) – Any person can make online application in Form GST ARA-1.
Fee for obtaining Advance ruling
A fee of Rs. of ₹ 5,000 has to be paid in the same manner as tax or other dues are paid.
Sec. 97(2) – F

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nd after hearing the applicant or his AR and concerned officer or his AR, the Authority will take the decision on the admission of application.
After admission, final hearing shall be provided to all concerned, and the Authority shall pronounce its decision on the question specified in the application.
This entire exercise shall be completed within 90 days from the date of receipt of the application.
Sec. 99 – Appellate Authority for Advance Ruling
Appellate Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the “Appellate Authority for Advance Ruling” in respect of that state or UT.
Sec. 100- Appeal to Appellate Authority
It the applicant or concerned officer are not satisfied

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being heard shall be given if it has the effect of enhancing the tax liability or reducing the amount of admissible ITC.
Sec. 103-Binding effect of Advance Ruling
Advance ruling shall have binding effect only on:
* The applicant;
* The concerned officer;
* The jurisdictional officer in respect of the applicant.
The advance ruling shall be binding unless the law, facts or circumstances supporting the Advance Ruling have changed.
Sec. 104 – Advance Rulingshall be void ab-initio, if it has been obtained by fraud or suppression of material facts or misrepresentation of facts.
Sec. 105 -The Authority and Appellate Authority shall have all the powers of a civil court under Code of Civil Procedure, 1908.
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The author is a practising

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GSTR-3B date extended for those opting to avail transitional credit

GSTR-3B date extended for those opting to avail transitional credit
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 21-8-2017

The GST Council had earlier decided to defer the filing of return in Form GSTR-3 and had recommended the filing of return in Form GSTR-3B for the month of July and August, 2017. Accordingly, the Central Government vide Notification No. 21/2017-Central Tax dated August 8, 2017 had notified the last date for filing of return in Form GSTR-3B for the month of July, 2017 as August 20, 2017.
Recently, concerns have been raised by the trade about availability of transitional credit for discharging the tax liability for the month of July, 2017 as there was no separate column for the same in Form GSTR-3B. In this regard, the Commissioner on recommendations of the GST Council vide Notification No. 23/2017-Central Tax dated August 17, 2017 read with Press Releases dated August 17, 2017, has specified the date and conditions for filing the return in F

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hed in Form GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash on or before August 28, 2017 along with the applicable interest @18% calculated from the 21st day of August, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger.
* File the return in Form GSTR-3B on or before August 28, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger.
C.
Any other registered person
August 20, 2017

Steps to be followed in aforementioned Case A& C: Assessee not opting to avail transitional credit
Where registered persons planning not to avail transitional credit for discharging the tax liability for the month of July, 2017 or new registrants who do not have any transitional credit to avail, need to follow the steps as detailed below:
* Calculate the tax payable as per the following formula:
Tax payable = (Output tax liability + Tax pa

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ich will be available on the common portal from August 21, 2017) before filing the return in FORM GSTR-3B;
In case the tax payable as per the return in FORM GSTR-3B is greater than the cash amount deposited as per (ii) above, deposit the balance in cash along with interest @18% calculated from August 21, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger;
File the return in FORM GSTR-3B on or before August 28, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger
Please click below for details:
Notification-http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-23-central-tax-english.pdf
Press Release-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/press-note-gstr-form-3B.pdf
Press Release-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/press-release-gst-transitional-credit.pdf
Hope the information will assist you in your Professional endeavours. In case of any query/ i

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Extension of Date of Filing Form GSTR-3B and NOT for Payment of Taxes

Extension of Date of Filing Form GSTR-3B and NOT for Payment of Taxes
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 21-8-2017

GST council has extended the date for furnishing Form GSTR-3B for the month July 2017, from 20th August, 2017 to 28th August, 2017 vide 'Notification No. 23/2017 – Central Tax' dated 17th August, 2017. This extension is only for such registered person who have opted to file FORM GST TRAN-1 on or before 28th August, 2017 in order to carry forward input tax credit pertaining to period prior to appointed date to GST regime and to set off the same with output tax liability for the month of July, 2017 in Form GSTR-3B, provided following conditions are fulfilled:-
* Compute the tax payable for th

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28th August, 2017, have to file Form GSTR-3B by 20th August, 2017 itself.
No Extension of date for payment of taxes
It can be seen that extension is only for filing of GSTR-3B for those who wish to file GST TRAN- 1 on or before 28th August, 2017 and not for payment of taxes. Due date for payment of taxes is still 20th August, 2017 for all the registered persons.
Period for filing GST TRAN – 1 shortened
For availing the benefit of carry forward credit in the return GSTR-3B one has to forgo the relaxation period of 33 days (Total 90 days from 1st July, 2017) which will be still left after 28th August, 2017 for filing Form GST TRAN-1 in normal circumstances. In total 7 days, from the date of such notification, one has to file both GST TRAN

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s the sanctity of paying taxes in advance, that to 8 days prior to filing of return? Further, it is contradictory to the provisions of section 39(7) of the CGST Act, 2017 which states that 'Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return'. This implies that the due date of payment of taxes is the due date for furnishing the return. Thus, if the due date of filing GSTR-3B is 28th August, 2017 then due date of payment of taxes should also be 28th August, 2017 and not 20th August, 2017. This notification beats the provi

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Clarification on transport charges

Clarification on transport charges
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 21-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
As per the notification no. 11/2017 central tax (rate) dated 28.06.2017 says that, heading 9965 goods transport services is liable @ 2.5/6/9 as the case may be.
Whereas under the notification no. 12/2017 central tax(rate) dated 28.06.2017 says that, heading 9965 services by way of transportation of goods is Nil.
(a) by road except the services of
(I) a goods transportation agency
(II) a courier agency
(b) by inland waterways.
Can anyone explain what is the difference between the two notification with regards to transportation c

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Filing GST Return-3B- Live Demo.

Filing GST Return-3B- Live Demo.
Trade Notice No. 03/2017-18 Dated:- 21-8-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GST COMMISSIONERATE
JABALPUR
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 – 9490-9510
Trade Notice No. 03/2017-18
Dated 21.08.2017
Sub.: Filing GST Return-3B- Live Demo
Attention of the trade, industries and all other concerned, is hereby invited to the facility of Live demo of filing GST Return-

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Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.

Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
Tax/4(53)/GST-NOTN/2016/C Dated:- 21-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 21st August, 2017
No. Tax/4(53)/GST-NOTN/2016/C:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 and notification No. Tax/4(53)/GST-NOTN/2016/1 dated 11th August, 2017, the Commissioner, hereby makes the following amendments in the notification of the Government of Manipur, Department of Taxes vide No. No. Tax/4(53)/GST

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Appointing the officers functioning under the Telangana Value Added Tax act, 2005 with New Designations under section 3 of the Telangana Goods and Service Tax Act, 2017.

Appointing the officers functioning under the Telangana Value Added Tax act, 2005 with New Designations under section 3 of the Telangana Goods and Service Tax Act, 2017.
G.O. Ms. No. 186 Dated:- 21-8-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(CT – I)
21st August, 2017
G.O. Ms. No. 186, Revenue (CT – I) : In exercise of the powers conferred under Section 3 of Telangana Goods and Service Tax Act, 2017 (Act No. 23 of 2017), Government hereby appoint the following classes of Officers mentioned in column No (2) of the following table and functioning under the Telangana Value Added Tax Act, 2005 (Act No. 5/2005) as Officers with corresponding designations in co

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Notification for filing Return in Form GSTR-3B

Notification for filing Return in Form GSTR-3B
CGST/01/2017 (06) Dated:- 21-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commissioner of State Tax
Chhattisgarh, Raipur
Notification
Raipur, dated 21.08.2017
No./CGST/01/2017 (06) – In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council, Notification No. 5 dated is hereby amended as following namely: –
(i) in the table,
(a) in SI. No. 1, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted;
(b) in SI. No. 2, in column (4), in item (i), for the figures, lett

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Amendments in the Notification No. 23/2017–State Tax, dated the 17th August, 2017 – Extention for GSTR 3B and payment under GST.

Amendments in the Notification No. 23/2017–State Tax, dated the 17th August, 2017 – Extention for GSTR 3B and payment under GST.
24/2017-State Tax Dated:- 21-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 21ST August, 2017
Notification No. 24/2017-State Tax
No. GSL/GSTR-61/B.4
In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 and notification No. 21/2017-State Tax dated the 08th August, 2017 published vide No. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of Stat

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Amendments in the notification No. CT/GST-10/2017/192 dated 17th August, 2017 (Notification No. 5/2017-GST).

Amendments in the notification No. CT/GST-10/2017/192 dated 17th August, 2017 (Notification No. 5/2017-GST).
06/2017-GST Dated:- 21-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF TAXES KAR BHAWAN
Notification No. 06/2017-GST
The 21st August, 2017
No. CT/GST-10/2017/193.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th August, 2017, the Commissioner, on the reco

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Amendments in the notification No. 05-C.T./GST dated the 17th August, 2017.

Amendments in the notification No. 05-C.T./GST dated the 17th August, 2017.
06–C.T./GST Dated:- 21-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 06-C.T./GST
Dated: 21/08/2017
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated 8th August, 2017, the Commissioner, hereby makes the following amendments in the notification No. 05-C.T./G

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Gazette Notification for Amendment of Notification on GSTR-3B dated 19.08.2017

Gazette Notification for Amendment of Notification on GSTR-3B dated 19.08.2017
F.1-11(100)-TAX/GST/2017 Dated:- 21-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX. GURKHABASTI. AGARTALA
No.F.1-11(100)-TAX/GST/2017
Dated Agartala, the 21st August, 2017.
NOTIFICATION
In exercise of the powers by section 168 of the Tripura Stale Goods and Services Tax Act 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules. 2017 and notification dated 08th August, 2017 published in the Tripura Gazette, Extraordinary issue dated the 08th August, 2017, the Chief Commissioner, her

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Amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017.

Amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017.
F.No.17(131)/ACCT/GST/2017/2359-2368 Dated:- 21-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
Notification
Jaipur, August 21, 2017
In exercise of the powers conferred by sub rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 and Notification No. F.17(131)/ACCT/GST/2017/2309 dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby make the following amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017, namely :-
(i) in the table,
(a) in Sl. No. 1, in co

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Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017

Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
24/2017 Dated:- 21-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 24/2017 – Central Tax
New Delhi, the 21st August, 2017
G.S.R. 1039 – In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08t

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all be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted;
(ii) in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25th August, 2017” shall be inserted.
2. This notification shall come into force with effect from the date of publication in the Official Gazette.
[F. No. 349/74/2017-GST(Pt.)]
(Shankar Prasad Sarma)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 23/2017- Central Tax, dated th

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ITC availability

ITC availability
Query (Issue) Started By: – Chandni Tolani Dated:- 20-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Suppose an employer of a company provides residential facility to it employees under a contractual obligation… now for this the employer takes a house property on rent from URD.
Question arises whether the transaction between the company & the URD is liable to RCM…?? If yes , will the benefit of ITC be available to company…..

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Non filling of GSTR 3B due to error on portal

Non filling of GSTR 3B due to error on portal
Query (Issue) Started By: – JIGAR CHOKSEY Dated:- 20-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Hi,
I have submitted the GSTR 3B and offseted the liability. I got message of offsetting of liability is successful.
But now at the time of signing it shows message please clear liabilities. Please guide not how to file return? Offsetting liability can be done once only. So Cant set off liability further. This is an error on portal which cleared IGST liability in cash with SGST liability and now shows -ve IGST and +ve SGST liability. We have made further payment of SGST just to cleat the liability but it does not allow to clear these liabilities. T

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State-wise Registration of GST by a person for supply of labour

State-wise Registration of GST by a person for supply of labour
Query (Issue) Started By: – Parvinder Singh Dated:- 20-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Does a taxable need to get himself registered himself in each state for supply of labour to interstate business entities for manufacturing of some products?
Can he not supply labour to other states?
Does he not allow to charge IGST in his bills for supplying labour out of his state?
Reply By KASTURI SETHI:
The Reply:
When you supply service or goods out of State, you are not eligible for threshold exemption. You are to obtain registration under GST.
Reply By Himansu Sekhar:
The Reply:
If the service is supplied from state a

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CORRECTION OF GSTR 3 B

CORRECTION OF GSTR 3 B
Query (Issue) Started By: – PRABHAKAR KATUMALA Dated:- 20-8-2017 Last Reply Date:- 20-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We have filed our GST 3B return. But due to oversight , SGST tax in 3.1 (a) has been mistakenly mentioned as ₹ 12,43,95,873 instead of ₹ 2,43,95,873 which excess by ₹ 10,00,00,000/-. However in CGST we have mentioned corrected as ₹ 2,43,95,873/-. Status of GST 3B is submitted.
We have already made correct Tax payment of ₹ 9,86,10,403/- Now after this payment again the tax liability of ₹ 10,00,00,000/- is reflecting. Kindly resolve our problem as we cannot pay additional ₹ 10 Crores liability to file GSTR 3B. Please assist to

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exepted supply

exepted supply
Query (Issue) Started By: – pawan singhal Dated:- 20-8-2017 Last Reply Date:- 20-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
one of my client done job work from out side his state. Job woker not charging any gst on job charging mentioning on bill that goods received before 1.07.17 . I think he should charge gst on job charge. but he is not charging gst. then how to show this job exp in 3b return of client. can we show in exempted supply inward column in 3b..

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