Goods and Services Tax

Goods and Services Tax – GST ASMT – 07 – Form GST ASMT – 07 [See rule 98(5)] Reference No.: ………… Date To GSTIN Name Address Provisional Assessment order No. ……….. dated …….. Final Assessment Order Preamble – << Standard >> In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under: Brief facts – Submi

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Goods and Services Tax – GST ASMT – 06 – Form GST ASMT – 06 [See rule 98(5)] Reference No.: Date: To GSTIN – Name – Address – Application Reference No. (ARN) ………… Date ……….. Provisional Assessment order no. – Date Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information /documents are required for final

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Goods and Services Tax – GST ASMT – 05 – Form GST ASMT – 05 [See rule 98(4)] Furnishing of Security 1. GSTIN 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration – (i) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so

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………………….rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..; WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on ……………………………. (name of goods/services or both-HSN:___________) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto; and whereas the obligor desires that the provisional assessment in accord

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thin thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s

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Goods and Services Tax – GST ASMT – 04 – Form GST ASMT – 04 [See rule 98(3)] Reference No.: ………… Date To GSTIN – Name – Address – Application Reference No. (ARN) ……….. Dated …….. Order of Provisional Assessment This has reference to your application mentioned above and reply dated-, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisio

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Goods and Services Tax – GST ASMT – 03 – Form GST ASMT – 03 [See rule 98(2)] Reply to the notice seeking additional information 1. GSTIN 2. Name 3. Details of notice vide which additional information sought Notice No. Notice date 4. Reply 5. Documents filed 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 concealed therefrom. Signat

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Goods and Services Tax – GST ASMT – 02 – Form GST ASMT – 02 [See rule 98(2)] Reference No.: Date: To _______________ GSTIN Name _______________ (Address) Application Reference No. (ARN) ………… Dated ……….. Notice for Seeking Additional Information / Clarification / Documents for provisional assessment Please refer to your application referred to above. While examining your request for provisional assessment, it has been found that the following info

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Goods and Services Tax – GST ASMT – 01 – Form GST ASMT – 01 [See rule 98(1)] Application for Provisional Assessment under section 60 1.GSTIN 2. Name 3. Address 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuation Average monthly turnover of the commodity / service Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 5. Reason for seeking provisional assessment 6. Documents filed 7. Verification-

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Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. – Goods and Services Tax – GST RFD – 10 – 1[FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From To 5. ARN and date of GSTR11: ARN <……………> Date 6. Amount of Refund Claim: State Central Tax State /UT Tax Integrated Tax Cess Total 7. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Acco

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Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim.] ******************** Notes:- 1. Substituted vide Notification No. 75/2017 Dated 29-12-2017, before it was read as, FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim : Amount Central T

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Section 48 – Arunachal Pradesh SGST – RETURNS – Arunachal Pradesh Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of out

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Goods and Services Tax – GST RFD – 09 – FORM-GST-RFD-09 [See rule 92(3)] Reply to show cause notice Date: 1. Reference No. of Notice Date of issue 2. GSTIN / UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. 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 concealed therefrom

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Goods and Services Tax – GST RFD – 08 – FORM-GST-RFD-08 [See rule 92(3)] Notice for rejection of application for refund Date: SCN No.: <DD/MM/YYYY> To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) ACKNOWLEDGEMENT No…… ARN………… Dated ………<DD/MM/YYYY>…… This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appe

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Goods and Services Tax – GST RFD – 07 – FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To ___________ (GSTIN/UIN/Temp.ID No.) ___________ (Name) ____________ (Address) Acknowledgement No. ………… Dated………<DD/MM/YYYY>……. Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Integrated Tax Central Tax State/ UT Tax Cess i. Amount of Refund claimed ii. Net Ref

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Goods and Services Tax – Started By: – VIVEK SHARMA – Dated:- 26-7-2017 Last Replied Date:- 26-7-2017 – We are EPC contrcators and Purchase material from manufacturer. Then we sell the same to our customer.For example, I had placed PO on Cables Manufacturer before GST was implemented. The PO components were as following:1. Ex-Works Value2. Excise Duty @12.5%3. CST@1%4. Freight Including any applicable taxNow, after GST implementation, ED & CST have been abolished and shall be replaced by GST@18%. The question is that 18% shall be charged only on Ex-works value or Ex Works+Freight? If this 18% is to be charged only on Ex-works value, then how much GST rate is applicable on freight value. As far as my knowledge goes, I need to amend the

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Goods and Services Tax – GST RFD – 06 – FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No.: Date: <DD/MM/YYYY> To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Show cause notice No. (If applicable) Acknowledgement No. ………… Dated ………<DD/MM/YYYY> Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. << reasons, if any, for granting or rejecting refund >> Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out

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s *Strike out whichever is not applicable &1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the Act/under section 56 of the Act@ @Strike out whichever is not applicable (a) #and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of rupees is to be paid to the bank account specified by him in his application# . . #Strike-out whichever is not applicable. Or &2. I hereby credit

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Goods and Services Tax – GST RFD – 05 – FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No: – Date: <DD/MM/YYYY> To <Centre> PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. …………… Order Date……<DD/MM/YYYY>………. GSTIN/ UIN/ Temporary ID < > Name: < > Refund Amount (as per Order): Description Integrated Tax Central Tax State/ UT tax Cess T I P F O Total T I P F

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Goods and Services Tax – GST RFD – 04 – FORM-GST-RFD-04 [See rule 91(2)] Sanction Order No: Date: <DD/MM/YYYY> To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……- Acknowledgement No. …………Dated ………<DD/MM/YYYY>……… Sir/Madam, With reference to your a

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Goods and Services Tax – GST RFD – 03 – FORM-GST-RFD-03 [See rule 90(3)] Deficiency Memo Reference No. : <DD/MM/YYYY> Date: To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Subject: Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-Reg. Sir/Madam, This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your application,

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Goods and Services Tax – GST RFD – 02 – FORM-GST-RFD-02 [See rules 90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number : Date of Acknowledgement : GSTIN/ UIN/ Temporary ID, if applicable : Applicant s Name : Form No. : Form Description : Jurisdiction (tick appropriate) : Centre State/ Union Territory : Filed by : Refund Application Details Tax Period Date and Time of Filing Reason for Refun

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Goods and Services Tax – Started By: – raghunandhaanan r vi – Dated:- 26-7-2017 Last Replied Date:- 26-7-2017 – Dear Sir It is stated to be mandatory that IGSTIN should be declared in shipping bill for availing of input Tax Credit or IGST refund. Further it says that the state code of origin [two digits] should match with the first two digit of IGSTIN. My question is this:An exporter producing taxable goods at factory situated in Chennai and exports it through Chennai port. However, the export invoice for customs as well as overseas customer is prepared and generated at Delhi office mentioning Delhi office as Shipper.In such a situation, whose IGSTIN should be mentioned in the shipping bill as the state code of origin is Tamil Nadu and the

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e is registered under GST than advice to your Chennai plant to raised invoice in favour of your Delhi office with the payment of IGST. same IGST payment will be available to you as a ITC . and further you cleared the goods from Chennai port under the payment of IGST and take refund. you can not raised the invoice from your Delhi office as a shipper. state of origin is details is not solve your problem. This is my view… – Reply By raghunandhaanan r vi – The Reply = Thank you sir for your valuable advice. if Chenai office raise invoice in favour of Delhi office with GSTand Delhi export the goods under LUT, where is the question of payment IGST on goods meant for export?my question is that whether can we declare the GSTIN of Chennai unit and

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GST – GST RFD – 01 – 7[FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f

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I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status ] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status 8[DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status] DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient__ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax

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_________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax

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Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adj

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(Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed Tax paid by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) Recipient s GSTIN/ UIN Name (in case B2C) Invoice details Details of tax paid on transaction considered as intra -State / inter-State transaction earlier Taxes re-assessed on transaction which were held inter State / intra-State supply

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– This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: a. B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall no

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re the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4).] ******* Notes: 1. Substituted vide not. no. 47/2017 – Dated 18-10-2017, before it was read as, Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax BRC/ FIRC Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (6+9 – 10) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 2. Substituted vide not. no. 47/2017 – Dated 18-10-2

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d is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status" 6. Substituted vide Notification No.12/2018 – Dated 07-03-2018, before it was read as, "DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation

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nverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) 3[Recipient of deemed export supplies/Supplier of deemed export supplies] (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable __ Yes ___No 6[DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of centr

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being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name –

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tatus Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 4[Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Un ion territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ] 1[Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Ce

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ping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10-11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ] Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 4[Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. D

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return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> – (in words) claimed by M/s (Applicant s Name) GSTIN/ Temporary ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C: From registered person to unregistered person (b

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tax credit means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. Adjusted total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ un

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Goods and Services Tax – Started By: – CA BIJENDER KUMAR BANSAL – Dated:- 26-7-2017 Last Replied Date:- 26-7-2017 – Al present we are taking some services which are common for company and used for all plants of company like Noida, Rajasthan , Chennai…Following are list of services at Company Level:-1.Management Fee 2.Trademark Fee 3.Banking Loan Fee4. Crisil Rating Fee5.D&B Fee6.Statutory Auditors Fee & Tax Audit Fee7.Several Professional Expenses8.Transfer Pricing Fee9.Driver Expense for Directors10.Reimbursement Exp. of Directors Like Travelling, Credit Card exp.11.Marketing Staff Exp. Salary Booked in one plant12.Common Corporate Staff like Finance, Technical etc. Booked in one plant13.Other miscellaneous services As per my Op

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 26-7-2017 Last Replied Date:- 27-7-2017 – Dear Experts,We kindly request to confirm whether tool amortization cost has to be included in calculating gst.One of our supplier saying that it should not be included. But our customer asks us to calculate gst with tool amortization cost.Please confirm the same.Thanks S.Ramakrishnan – Reply By KASTURI SETHI – The Reply = Tool amortization cost is an expense. All incidental expenses

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Customs – Import – Export – SEZ – By: – Kishan Barai – Dated:- 26-7-2017 – Is GST registration mandatory for Export Import Business? NO, Exports are classified as Zero rated supply under GST Law There is ambiguity regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in unnecessary delay in the clearance of the goods. Persons engaged only in the supply of goods (import and export) that is not liable to tax or is exempt from t

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Goods and Services Tax – GST – By: – CA Venkata prasad Pasupuleti – Dated:- 26-7-2017 Last Replied Date:- 27-7-2017 – Conceptually GST is destination/consumption based tax i.e. person consuming the service/goods shall bear the burden of such tax and that revenue shall go to the corresponding state but no provision express this concept/ philosophy. However same was inherent and more adequately embodied in the provisions of Place of supply (POS) . Be that as it may, GST is a two tier structure where CGST and SGST shall be levied on all intra-state supplies (within the state) and IGST shall be levied on all inter-state supplies (between/outside the state). If the location of the supplier and the place of supply are in the same state then the transaction shall be considered as intra-state supply. If one among them is in different state it shall be considered as inter-state supply. Therefore, POS plays a pivotal role in identifying whether CGST & SGST or IGST will be levied on any tran

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orter or agent of the supplier or recipient. Owing to use of the phraseology supply involves movement of goods , Movement of goods shall be during the course of supply or such movement is included/involved in the gamut of supply . In other words, movement is required to conclude/complete the supply. The effect of this is practically has huge implications especially in case of Ex-works/Ex-factory sales, the same is discussed herein below: In case of Ex-works/factory sale, Manufacturers or traders completes the sale of goods at the factory gate/shop of such manufacture/trader (now termed as supplier under GST) and from that gate, it is buyer who will get the ownership over the goods and all further costs and risks are assumed by the buyer. Thus it can be said that sale being form of supply is getting concluded/completed at the factory gate of the supplier and movement of goods is commencing after that supply i.e. post supply. In this background, view expressed was that Section 10(1)(a) o

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it would require a lot of documentary support to show that the seller was fully aware that the goods are destined for delivery to the buyer in another state. This is more complicated when transportation is arranged by the buyer, it would be very difficult to prove this beyond doubt as supplier does not have any documents to show the destiny of the goods. Therefore, in this case, a contract or a purchase order that specifically mentions the place of delivery of the goods, irrespective of the person arranging for transportation or bearing risk, would be essential to prove the intent of the buyer and supplier. The best possible way out seems to be make the contract stating that the suppler will arrange the transportation and takes the responsibility of goods are delivered to the buyer s premises, then it can be said that the supply involves the movement of goods as the delivery is also essential to complete/conclude the supply and until such delivery happens, supply is incomplete. In this

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an say that movement is terminated for delivery . The more complication arises when the buyer arranges for the transportation of goods and asks the seller to hand over these goods to the transporter. In this scenario the main issue arises is whether handing over the goods to the transporter appointed by the buyer amount to giving delivery to the buyer? GST law does not expressly address this issue but there seems to be some indication with the use of the words movement may be by the supplier or recipient or any other person in which case delivery to the transporter (treating it as movement termination for delivery) will clash with the aspect of movement by the transporter (still there is movement of goods). In order to avoid that clash, it shall be construed that delivery to the transporter shall not be treated as delivery to the buyer/recipient and only the point of delivery to the buyer/recipient shall be taken but practical difficulty arises for the supplier in proving the terminati

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whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; Unquoted: This sub-section has provided deeming provisions with respect to receipt of goods and place of supply in certain type of transactions. This clause covers bill-to-ship-to transactions, sale in transit where three persons are involved in a transactions First person say A is the supplier of goods; Second person say B is who actually receives the goods from supplier; Third person say C is the person who makes the order for supply of goods but directs the delivery to second Person (B) – can be better understood as intermediary ; Here it involves two transactions First leg of transaction is between A and C Second leg of transaction is between C and B In this type of tran

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& ship to. As far as second leg of transaction is considered, this deeming fiction has no relevance thereby POS shall be determined applying the other clauses. The rationale behind this deeming fictionis to bring the third person C in the tax net and also ensure the credit flow among the both the leg of transactions. The above can be explained with simple example wherein A, supplier of goods is in Andhra Pradesh received purchase order from C in Telangana wherein C directed that goods shall be delivered to B in Andhra Pradesh. Here in absence of this deeming fiction, A should have charged CGST + SGST to C in first leg of transaction and C should have charged IGST in second leg of transaction but unable to avail the GST charged by his vendor thereby breaking the seamless credit. To avoid this, deeming fiction was created thereby in first leg of transaction A shall charge IGST to C (since both are in different states) and C will charge IGST to B in second leg of transaction and able

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s context otherwise requires the definitions given therein are to be applied. As the context of this clause requires the recipient to understand in different manner, the statutory definition of recipient u/s. 2(93), ibid shall not be resorted to. Further the legal theory of harmonious construction will supports this. Plain understanding of the clause gives a sense that whenever 3 parties are involved then this clause shall be applied but this may not holds good in all the cases. For instance in case Head office/corporate office and factory are located in different states and both are registered for GST then any purchase order received by head office from the customer but the factory making the actual supply to the customers does not fit here. Because direction shall be from third person whereas head office and factory are one & same. One may say that as head office and factory are having separate registrations hence head office will be treated as third person but in view of the aut

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ll be the location of goods at the time of delivery to the recipient. Supplier is not bothered about where the recipient is carrying the goods. For example, person from Pune come to Hyderabad and buys some medicines in the shop located in Hyderabad and carries the same to Pune. Though the goods are moving from Hyderabad (Telangana state) to Pune (Maharashtra), the same is irrelevant and shop location will become the place of supply and accordingly CGST + SGST shall be charged. This is because the supply concludes before movement starts and movement starts after the supply. Same position will apply to the cases of Ex-works sales as discussed supra. Quoted: (d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly; Unquoted: This clause is relevant when the goods are supplied either in assembled/installed form (computer parts cleared but assembled at the customers place) or goods are supplied along with installation/as

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ted: (e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board. Unquoted: This clause specifies the POS w.r.t goods supplied on board a conveyance. Conveyance was defined in Section 2 (34) of CGST Act, 2017 which is an inclusive definition and includes a vessel, an aircraft, a train or a motor vehicle. It is very difficult to determine place of consumption of goods supplied on board a conveyance as the conveyance will keep on moving and goods may be supplied at different parts of journey which may happen in more than one state. For example, train coming from Mumbai to Hyderabad, food may be supplied somewhere in between which may not fall either in originated state (Maharashtra) or destinated state (Telangana). To avoid this, this clause provides that place wherein such goods are taken on board shall be taken as POS and accordingly applicable GST s

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GST – States – 01/2017 – Dated:- 26-7-2017 – COMMISSIONER OF COMMERCIAL TAXES TGST NOTIFICATION NO. 1/2017 CCT's Ref No. A(1)/88/2017.-In Exercise of the powers conferred by section 168 of Telangana Goods and Services Tax Act, 2017 the Commissioner of State Tax hereby extends the period for filing an intimation in FORM GST CMP-01 Under sub-rule (1) of Rule 3 of the Telangana Goods and Services Tax Rules, 2017 up to 16th August, 2017. Hyderabad, 26-07-2017. V. ANIL KUMAR, Commissioner of Sta

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