Goods and Services Tax

GST – Frequently Asked Question
GST
Dated:- 28-10-2017

Q. If reverse charge is suspended till 31.03.2018, will GTAs have to pay tax under forward charge from now on?
Ans. No, reverse charge is being suspended only for purchases made by registered persons from unregistered persons. Reverse charge liability as notified under section 9(3) of the CGST Act, 2017, will continue to be applicable.
Q. Is it correct that one does not need to pay GST on the advance amount received for any supply?
Ans. No, the correct position is that the liability to pay GST on supply of goods shall not arise at the time of receipt of advance. GST shall have to be paid when the supply of goods is made. Please note that this is only applicable for a

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GST – Frequently Asked Question
GST
Dated:- 28-10-2017

Q. Can an e-commerce operator start deducting TCS from payments made to suppliers?
Ans. No, the operationalization of TCS registration and collection under GST has been put on hold till 01.04.2018.
Q. When is the nation-wide e-way bill system going to be introduced?
Ans. The e-way bill system shall start to be introduced in a staggered manner from 01 01.2018. It would be launched nationwide from 01.04.2018
Q. Till the ti

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Rate of Tax for Hiring of machinery
Query (Issue) Started By: – T.K. CHANDRASEKARAN Dated:- 28-10-2017 Last Reply Date:- 29-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
What will be the Rate of Tax under GST for Hiring of Machinery & Equipment without transfer of active possession (not lease) ? Renting of machinery where ever the active possession passed on from the person hiring to the person using the machinery on hire will be a LEASE transaction. So, in this case, it is

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Service Supply to Nepal & Bhutan Exempt from IGST if Paid in INR Under New Rule.
Notifications
GST
Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against

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GST on Unstitched Salwar Suits: Cutting and Packing Fabrics Remain at 5% Rate Under Fabric Heading.
Circulars
GST
GST on Unstitched Salwar Suits – Mere cutting and packing of fabrics into pie

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Applicability of GST Compensation Cess on Penultimate Export Sales/ Procurement from Unregistered Dealers
By: – Ramnarayan Balakrishnan
Goods and Services Tax – GST
Dated:- 28-10-2017

Vide my article dated 14 September 2017 published by Tax Management India, I had highlighted the problems from the legal and systems perspectives owing to delay in issue of SGST Notifications by the States. The problems I had highlighted in the above article remain unresolved to this date.
Pending the above, there are two new developments which seem to have thrown up a new issue, which I have discussed below:
1. Reduced Rate of GST on penultimate export sale
In what seems to be an effort to avoid blockage of cash flow to merchant exporters,

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the Central Government
SGST @ 0.05%
0.05
Subject to equivalent notifications to be issued by the State Government
GST Compensation Cess (assuming that the car sold has engine capacity > 1500 cc)
20.00
GST Compensation Cess has not been notified as exempt (or rate reduced) by the Central Government, hence, it would continue to apply on penultimate export sale also.
Total GST
20.10
Even though the government has accorded a great benefit for merchant exporters, they would be able to enjoy that benefit only if,
* The corresponding SGST notifications are issued immediately by the respective
State Governments; and
* The Central Government clarifies on the applicability of GST Compensation Cess on sales preceding an export sale.
2

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 08/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 08/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 unde

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017
Order No.07/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No.07/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under

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Extension of time limit for submitting application in FORM GST REG-26
Order No. 06/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 06/2017-GST
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Order No. 05/2017 Dated:- 28-10-2017 Central GST (CGST)
GST
CGST
CGST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 28th October, 2017
Order No. 05/2017-GST
Subject: Extension of time limit for intimation of detai

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tamil Nadu Goods and Services Tax Rules, 2017.
Order No. 08 Dated:- 28-10-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Order issued by commissioner of State Tax,
CHENNAI, Saturday, October 28, 2017
(Ippasi 11, Hevelambi, Thiruvalluvar andu-2048)
Order No. 08
No. Rc.08

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017
Order No. 07 Dated:- 28-10-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Order issued by commissioner of State Tax,
CHENNAI, Saturday, October 28, 2017
(Ippasi 11, Hevelambi, Thiruvalluvar andu-2048)
Order No. 07
No. Rc.085/

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Extension of time limit for submitting application in FORM GST REG-26
Order No. 06 Dated:- 28-10-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Order issued by commissioner of State Tax,
CHENNAI, Saturday, October 28, 2017
(Ippasi 11, Hevelambi, Thiruvalluvar andu-2048)
Order No. 06
No. Rc.085/2016/Taxation/A1
ORDER
Subject: Extension of time limit for submitting

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
Order No. 05 Dated:- 28-10-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Order issued by commissioner of State Tax,
CHENNAI, Saturday, October 28, 2017
(Ippasi 11, Hevelambi, Thiruvalluvar andu-204

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017
16/WBGST/PRO/17-18 Dated:- 28-10-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 16/WBGST/PRO/17-18 Dated: 28/10/2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Serv

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017
15/WBGST/PRO/17-18 Dated:- 28-10-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 15/WBGST/PRO/17-18 Dated: 28/10/2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax

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Extension of time limit for submitting application in FORM GST REG-26
14/WBGST/PRO/17-18 Dated:- 28-10-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 14/WBGST/PRO/17-18 Dated: 28/10/2017
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Central Goods and Services Tax Rules, 201

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
13/WBGST/PRO/17-18 Dated:- 28-10-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No. : 13/WBGST/PRO/17-18 Dated: 28/10/2017
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date f

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
05/2017 Dated:- 28-10-2017 Chhattisgarh SGST
GST – States
Commissioner of State Tax
Chhattisgarh, Raipur
Order No. 05 /2017-GST
Raipur, 28th October, 2017
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in

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Extension of time limit for submitting application in FORM GST REG-26
06/2017 Dated:- 28-10-2017 Chhattisgarh SGST
GST – States
Commissioner of State Tax
Chhattisgarh, Raipur
Order No. 06/2017-GST
Raipur, 28th October, 2017
Subject: Extension of time limit for submitting application in FORM GST REG-26
No./CGST/01/2017 (11) – In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of th

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017
07/2017 Dated:- 28-10-2017 Chhattisgarh SGST
GST – States
Commissioner of State Tax
Chhattisgarh, Raipur
Order No. 07/2017-GST
Raipur, 28th October, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017
No./CGST/01/2017 (12) – In exercise

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Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017
08/2017 Dated:- 28-10-2017 Chhattisgarh SGST
GST – States
Commissioner of State Tax
Chhattisgarh, Raipur
Order No. 08/2017-GST
Raipur, 28th October, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017
In exercise of the powers conferred

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The Rajasthan Goods and Services Tax (Eleventh Amendment) Rules, 2017.
F.12(46)FD/Tax/2017-Pt.-III-128 Dated:- 28-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 28, 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) These rules may be called the Rajasthan Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. In the Rajasthan Goods and Service

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1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely.-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the

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Seeks to extend the due date for submission of details in FORM GST-ITC-04.
Tax/4(53)/GST-NOTN/2016/14 Dated:- 28-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 28th October, 2017
No. Tax/4(53)/GST-NOTN/2016/14:- In pursuance of section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) and sub-rule (3) of rule 45 of the Manipur Goods and Services Tax Rules, 2017, the Commissioner, here

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Seeks to extend the due date for submission of details in FORM GST-ITC-01
Tax/4/(53)/GST-NOTN/2016/13 Dated:- 28-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 28th October, 2017
No. Tax/4/(53)/GST-NOTN/2016/13:- In pursuance of section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Manipur Goo

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