Goods and Services Tax

GST – States – MGST-1017/C.R.120/Taxation-1 – Dated:- 27-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 27th July 2017 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.120/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided in this notification, they shall come into force on the date of publication in the Official Gazette. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (1) in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before the 30th September 2017 shall

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ce of any of the events specified in subs-ection (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (3) 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 , 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 : ; (4) in rule 61, for sub-rule (5), the following sub-rules shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017, namely :-

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d 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. ; (5) in rule 83, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017; (6) in rule 89, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017 ; (7) in FORM GST TRAN-1, with effect from 1st July 2017, in Sr. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted. Note:-The principal rules were published in the Gazette of Maharashtra, Extraordinary, Part IV-B No. 170 Central Section vide notification N

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GST – States – 17/2017-State Tax – Dated:- 27-7-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 17/2017-State Tax Dated the 27th July, 2017. No. (GHN-63)/GSTR-2017(6).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Gujarat Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect fro

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ounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall 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 , 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

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n 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 tax credit in terms of FORM GSTR-3B, the additional amount shall be credit

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GST – States – F.No.12(46)/FD/Tax/2017-71 – Dated:- 27-7-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 27, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Provisions of,- (i) rule 5, 6, 7, 8 and 9 of these amendment rules shall be deemed to have come into force with effect from 01st July, 2017; (ii) rule 2 of these amendment rules shall be deemed to have come into force with effect from 22nd July, 2017; and (iii) rule 3 and 4 of these amendment rules shall come into force with immediate effect. 2. Amendment of rule 24.- In sub-rule (4) of rule 24 of the Rajasthan Goods and Services Tax Rules, 2

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46.- The existing third proviso of rule 46 of the said rules shall be substituted by the following, 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 , 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:" 5. Amendment of rule 61.- The existing sub-rule (5) of rule 61 of the said rules shall be deemed to have been substituted, with effect from 01st July, 2017, by the following, namely,- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37

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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. 6. Amendment of rule 83.- In second proviso of sub-rule (3) of rule 83 of the said rules, for the existing expression sub-section , the expression sub-rule shall be deemed to have been substituted, with effect from 01st July, 2017. 7. Amendment of rule 89.- In clause (E) of sub-rule (4) of rule 89 of the said rules, for the existing expression sub-section , the expression clause shall be deemed to have been substituted, with effect from 01st July, 2017. 8. Amendment in FORM GST TRAN-1.- In Table (a) of serial number 7 of FORM GST TRAN-1, appended to the said rules, for the existing expression HSN (at 6 digit level) , the expression HSN as applicable shall be deemed to have been substituted, with effect from 01st July, 2017. 9. Amendment in FORM GST TRAN-2,- In FORM GST TRAN

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GST – F. No. 31013/16/2017-ST-I-DoR – G.S.R. 964(E) – Dated:- 27-7-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th July, 2017 G.S.R. 964(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), section 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territories Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules namely:- 1. Short Title and Commencement.- (1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017. (2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2. Definitions.- (1) (a) Authorities means the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs and State Accounting Authorities of the respectiv

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me meanings as respectively assigned to them in those Acts. 3. Electronic transmission of the Reports.- (1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder. (2) The Reports, as referred to in sub-rule (1) shall be submitted- (a) by 25th of the month in which Goods and Services Tax returns are submitted, in case of monthly reports; and (b) by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-unutilised input tax credit: Provided that if 25th of the month is a holiday, then the report shall be sent by the first working day after the holiday: Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly and in case the return for September is filed late the report related to non-utilised input tax credit shall be sent accordingly. 4. Report of Cross-Utilisation and Apportion

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n Territory Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act; (b) the monthly reports containing State-wise details pertaining to the information contained in FORM GST STL – 01.01 are as under- (i) list of registered persons of the State or Union Territory who have adjusted liability of Integrated Tax from the input tax credit of State Tax or Union Territory Tax and Central Tax, as provided under section 53 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act, or section 21 of the Union Territory Goods and Services Tax Act (including cross utilisation by Input Service Distributor), as the case may be, in FORM GST STL – 01.02. Note: The summary of Integrated Tax paid from the input tax credit of Central Tax and from the i

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s or units of the concerned State or Union Territory or taxpayers who have made exports or have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM GST STL – 01.04. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 5 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (b) list of registered persons of other State or Union Territory who have made inter-State supply to composition taxable person or Non-resident taxpayer or Unique Identification Number holders of the State, in FORM GST STL – 01.05. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax portion of Integrated Tax from this statement shall be reflected in column 6 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (c) list of registered persons of other State or Union Territory wh

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ervices Tax Act, in FORM GST STL – 01.08. Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 9 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (e) list of composition taxpayer or Unique Identification Number holders in a State or Union Territory who have made imports, in FORM GST STL – 01.09. Note: The summary of Integrated tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 10 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (f) list of registered persons in a State or Union Territory who have made imports, on which input tax credit is declared as ineligible as provided for in section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL – 01.10. Note: The summary of Integrate

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4) of section 16 of Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned under section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.07. Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 8 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (b) list of registered persons in a State or Union Territory who have made import on which input tax credit remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub-section (4) of section 16 of Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned

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t and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the Centre (Central Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act; (b) monthly reports containing State-wise details containing list of registered persons who have adjusted liability of Central Tax from the input tax credit of Integrated Tax, as provided under section 18 of the Integrated Goods and Services Tax Act, in FORM GST STL – 02.02. Note: The summary of Central Tax paid from the input tax credit of Integrated Tax shall be reflected in column 4 of FORM GST STL 02.01. 6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax).- The details for a particular month relating to recoveries of Integrated Tax, and the interest and penalty thereon on the basis o

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), and to Centre (Central Tax), in FORM GST STL 03.01; (b) list of registered persons in a State or Union territory from whom recovery of Integrated Tax has been made with interest and penalty thereon, or compounding amount against demand, or amount deposited for filing appeal of the Integrated Goods and Services Tax Act as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL 03.02. 7. Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax).- The details relating to the apportionment of Integrated Tax to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in a particular month, in FORMS GST STL

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making such supplies is not identifiable, and is to be apportioned as provided under second proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.03 and this shall be an annual report to be submitted in October each year. 8. Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.- The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integrated Goods and Services Tax Act, in FORMS GST STL 05.01 to GST STL – 05.12 shall be sent for each State and Union Territory, as follows- (a) a monthly State-wise consolidated statement showing a summary wherein Integrated Ta

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Services Tax Act and section 21 of Union Territory Goods and Services Tax Act. The tax liability which was subsequently reduced due to issuance of credit notes or Input Services Distributor Credit notes to taxpayers for the said supply, as provided under sections 20 and 34 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), in FORM GST STL 05.02. Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.1 of FORM GST STL 5.01; (ii) list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose tax liability was subsequently reduced due to issuance of credit notes to composition taxpayers, as provided under sections 10 and 34 of the Central Goods and Services Tax Act and the Goods and Services Ta

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as already apportioned, and whose demand was subsequently reduced due to refund of amount deposited for filing appeal and interest thereon, as provided under sections 107 and 112 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act) leading to reduction in Integrated Tax to be apportioned, in FORM GST STL 05.05. Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.4 of FORM GST STL 5.01; (v) list of registered taxpayers from whom Integrated Tax was recovered with interest due to non-acceptance of a supply, by a supplier, and the input tax credit of the buyer was reversed with interest as provided under sections 42 and 43 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act) and the interest amount has

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re Integrated Tax recovered under section 79 of Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of Union Territory Goods and Services Tax Act) or paid consequent to a demand raised by the proper officer is apportioned, and the demand is subsequently reversed by appeal order, as provided under sections 107,112, 113, 117 and 118 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), leading to reduction in Integrated Tax to be apportioned in FORM GST STL 05.08. Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.7 of FORM GST STL 5.01; (viii) list of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification of return as provided under sections 37, 3

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ices Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), shall be submitted in FORM GST STL 06.01. 10. Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.- (1) A monthly consolidated settlement register for each State and Union Territory, in FORM GST STL 07.01 shall be sent and this register shall give consolidated details of transfer of funds to be made from State Tax account to Central Tax account or Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 3.01, 4.01, 5.01 and 6.01. (2) A monthly consolidated settlement register for the Centre, in FORM GST STL 07.02 shall be sent and this register shall give consolidated details of transfer of funds to be made from Central Tax account to Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form

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is of the above ledgers provided by Goods and Services Tax Network for every month, the Central and respective State Accounting Authorities, the Board and the State tax nodal authorities shall reconcile the details of the payments received, Input Tax Credit cross-utilisation and apportionment details received from Goods and Services Tax Network, and shall revert to Goods and Services Tax Network and Principal Chief Controller of Accounts in case of any discrepancy by 20th of the subsequent month. (b) If any discrepancy is pointed out by the Central or State(s) Accounting Authority or Taxation Authority within this period, the Goods and Services Tax Network shall look into it and prepare a Revised Calculation, if required and send it again to both the Central as well as State Accounting, Taxation Authorities and Principal Chief Controller of Accounts by 25th of the month. (c) Based on the revised calculation received from Goods and Services Tax Network and after having reconciled the di

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obtaining necessary approvals of the competent authority. (iii) the provisional sanction order for each month for each State shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (1). (iv) the final sanction order for each month for each State, in case needed, shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (3) . (v) the sanction orders shall be issued within three days of uploading of details of the State-wise fund settlement by Principal Chief Controller of Accounts. (vi) the electronic Sanction (digitally signed) addressed to Central Accounting Authority containing State-wise details shall then be uploaded on the portal of the Central Accounting Authority (Office of Principal Chief Controller of Accounts, Central Board of Excise and Customs through login based system. (vii) as the sanction letter will also contain the details of settlement, it shall be available in records of State Gove

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GST – 17/2017 – Dated:- 27-7-2017 – MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 17/2017-Central Tax New Delhi, the 27th July, 2017 G.S.R. 965(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), 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) for rule 34, the following shall be substituted, namely:- 34. Rate of ex

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e amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (iv) 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 , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with effect from 1st July, 2017, for s

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on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1, with effect from 1st July, 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable sh

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Customs – 32/2017 – Dated:- 27-7-2017 – Circular No. 32/2017 – Customs F. No. 609/64/2017-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs *** New Delhi, dated 27th July, 2017 To, Principal Chief Commissioners / Principal Directors General, Chief Commissioners / Directors General, Principal Commissioners / Commissioners, all under CBEC Madam/Sir, Sub: Clarification regarding exports under claim for drawback in the GST scenario. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017). 2. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide

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aforesaid Notification. 4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has bee

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Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback. 7. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority. 8. Wide publicity on these aspects may be given by way of issuance of trade notice and field officers also should be sensitised. Encl. as above. Yours faithfully, (Dipin Singla) OSD (Drawback) Tel: 23341480 Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule under Notification No. 131/2016-Customs (N.T.) dated 31.10.2016 (as amended) I/We, M/s. ………&

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GST – F.No.354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 961 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28th June, 2017,- In the Schedule,-

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 960 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,- (A) In Schedule I-2.5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmy

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ading 9208 , read heading 9208 or 9705 ; (C) In Schedule III-9%,- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-14%,- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles o

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 957 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017,- In the Schedule,- (i)

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 956 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,- (A) In Schedule I-5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmyra suga

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9208 , read heading 9208 or 9705 ; (C) In Schedule III-18%,- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-28%,- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles or cab

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GST – F. No. 354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 959 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017,- In the Schedule,- (i) in

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GST – F.No.354/117/2017-TRU – Dated:- 27-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27th July, 2017 G.S.R. 958 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,- (A) In Schedule I-2.5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmyra sugar,

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, read heading 9208 or 9705 ; (C) In Schedule III-9%,- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule-IV-14%,- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles or cables ,

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GST – GST ASMT – 18 – Form GST ASMT – 18 [See rule 100(5)] Reference No.: Date: GSTIN/ID Name Address ARN – Date – Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. dated stands withdrawn. OR The reply furnished by you vide application referred above has not been found to be in order for the following reasons: <> There

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Goods and Services Tax – GST ASMT – 17 – Form GST ASMT – 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 1. GSTIN /ID 2. Name 3. Details of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. Verification- I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concea

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Goods and Services Tax – GST ASMT – 16 – Form GST ASMT – 16 [See rule 100(3)] Reference No.: Date: To GSTIN/ID Name Address Tax Period – F.Y. – Assessment order under section 64 Preamble – << standard >> It has come to my notice that un-accounted for goods are lying in stock at godown (address) or in a vehicle stationed at – (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed

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Goods and Services Tax – GST ASMT – 15 – Form GST ASMT – 15 [See rule 100(2)] Reference No.: Date: To Temporary ID Name Address Tax Period – F.Y. – SCN reference no. – Date – Assessment order under section 63 Preamble – << standard >> The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with effect from Whereas, no reply was filed by you or your reply was duly considered

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Goods and Services Tax – GST ASMT – 14 – Form GST ASMT – 14 [See rule 100(2)] Reference No: Date: To___________ Name Address Tax Period – F.Y. – Show Cause Notice for assessment under section 63 It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: Brief Facts – Grounds – Conclusion – OR It has co

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Goods and Services Tax – GST ASMT – 13 – Form GST ASMT – 13 [See rule 100(1)] Reference No.: Date: To_____________ GSTIN – Name – Address – Tax Period – F.Y. – Return Type – Notice Reference No.- Date – Assessment order under section 62 Preamble – << standard >> The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furn

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Goods and Services Tax – GST INS – 01 – FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To …………………………….. ……………………………… (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that- A. M/s._________________________________________________________ __ has suppressed transactions relating to supply of goods and/or services __ has suppressed transactions relating to the stock of goods in hand, __ has claimed input tax credit in excess of his entitlement under the Act __ has claimed refund in excess of his e

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se of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. OR __in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made th

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Goods and Services Tax – Started By: – ravikumar venkatraman – Dated:- 26-7-2017 Last Replied Date:- 27-7-2017 – Dear All,We are a EPC contractor & do project all over the world.Due to our customer's preferential list we need to choose vendors all over the world.By this we come accross to supply from One country to Another country without making any physical import to / export from India.We are billing from India payment from customer will be collected in our account in India and subseq

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Goods and Services Tax – GST ASMT – 12 – Form GST ASMT-12 [See rule 99(3)] Reference No.: Date: To GSTIN Name Address Tax period – F.Y. – ARN – Date – Order of acceptance of reply against the notice

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Goods and Services Tax – GST ASMT – 11 – Form GST ASMT – 11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy Reply 6. Amount admitted and paid, if any – Act Tax Interest Others Total 7. Verification- I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is tru

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Goods and Services Tax – GST ASMT – 10 – Form GST ASMT – 10 [See rule 99(1)] Reference No.: Date: To__________ GSTIN: Name : Address : Tax period – F.Y. – Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: << text >> You are hereby directed to explain the reasons for the aforesaid discrepancies by (date). If no explanation is receiv

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Goods and Services Tax – GST ASMT – 09 – Form GST ASMT – 09 [See rule 98(7)] Reference No.: ………… Date To _______________ GSTIN Name _______________ Address Application Reference No. ……….. dated …….. Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. – [ Rupees (in words)]. Your application has been examined and the same is

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Goods and Services Tax – GST ASMT – 08 – Form GST ASMT – 08 [See rule 98(6)] Application for Withdrawal of Security 1. GSTIN 2. Name 3. Details vide which security furnished ARN Date 4. Details of the security to be withdrawn Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 5. Verification- I ____________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my know

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