Goods and Services Tax

The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017
S.R.O. No. 367/2017 Dated:- 17-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 17th August, 2017
S.R.O. No. 367/2017 – In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Rules 1,2,5,7 and 9 of these rules shall come into force at once.
(3) Rules 3 and 10 of these rules shall be deemed to have come into force on the 24th June, 2017.
(4) Rules 4,6,8 and 11 of these rules shall be deemed to have come into force on the 1st July, 2017.
2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter refe

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Union territory tax shall be deemed to be notified by the Commissioner.”
5. In the said rules, after rule 44, the following rule shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold

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the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule
(2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”
8. In the said rules, for rule 103, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
9. In the said rules, in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying

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cation No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Other>
Mobile Number
Email address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the
Premises/Building
Road/Street
Town/City/Village
District

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n:
Or
(Signature)
Place:
Date:
Name of Proper Officer:
Designation:
Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”
11. In the said rules, in FORM GST TRAN-1, in Serial No. 7,-
(i) in item (a), for the word, figures and brac

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The Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/423 Dated:- 17-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/423
Dated: 17th August 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force with effect from 17th August 2017.
2. In the Nagaland Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after

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al of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dare bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) in rule 61, with effec

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lace outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be s

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ty/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9.

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for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”; and
(x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted; and
(ii) in item (b), –

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Last date for furnishing of return in FORM GSTR-3B
05/2017 Dated:- 17-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIOER OF TAXES
NAGALAND: DIMAPUR
Dated Kohima, the 17th August, 2017
NOTIFICATION-05/2017
NO.CT/LEG/GST-NT /12/17:In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table

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terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-38;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the pro

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The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralya, Mahanadi Bhawan, Naya Raipur
Notification No. 22/2017 -State Tax
Naya Raipur, the 17th August 2017
No. F-10-63/2017/CT/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax, 201 7, namely :-
2. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they Shall come into force on the date of their publication in the Official Gazette.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substitut

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e 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval

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g Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/

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Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
10.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for

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Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg.
45 /2017 Dated:- 17-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370210
Phone No:02836-271468/469, Fax No.02836-271467
F. No. S/20-07/AG/GST/17-18
Dated; 17/08/2017
PUBLIC NOTICE No. 45 /2017
Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg.
Attention is drawn to Ministry's Circular Nos. 43/2016-Customs dated 31.8.2016, 08/2017-Customs date

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er dates on or after 1.7.2017 for which ROSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 5.8.2017. Considering that exports have already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier.
4. In terms of discussions held in MOT, Exp

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Conditions for furnishing the return in FORM GSTR-3B for the month of July 2017.
05/2017-GST Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF TAXES: : KAR BHAWAN
Notification No. 05/2017-GST
The 17th August, 2017
No. CT/GST-10/2017/192.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th Aug

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his notification referred to as “the said Act”) read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017.
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August 2017
3.
Any other registered person
20th August 2017
(iv)….
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules

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ees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
This notification shall come into force with effect from the date of publication in the Official Gazette,
ANURAG GOEL,

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Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
FTX.90/2016/107 Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 17th August, 2017
FTX.90/2016/107-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:
Short title and Commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 3.
2. In the principal rules. in the rule 3, in sub-rule (4), for the words “sixty days” the words days” shall be substituted.
Amendment of rule 17.
3. In the in principal rules, in rule 1

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5. In the principal rules, after rule 44, the following new rule shall be inserted, namely: –
“Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already b

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ccounting System in Excise and Service Tax from the date to be notified by the Board.”.
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
Amendment of rule 103.
8. In the principal rules, for rule 103, with effect 1st day of July, 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
Amendment in Form GST REG-01
9. In the principal rules, in

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of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India‟ Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in c

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etc.
8.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details

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The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
1456-F.T. Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1456-F.T.
Dated, Howrah, the 17th day of August, 2017
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, in sub-rule (2), after the words, “said form”, the

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pecify the manner and conditions subject to which the” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days:
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a n

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ot applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act].
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose One)
UN Body
Embassy
Other Person
2.
Country
2A.
Ministry of External Affairs, Government of India' Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name

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cer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted to respective UN Body/Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place : (Signature)
Date :
Name of Authorized Person :
OR
(Signature)
Place :
Date :
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by

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Notification regarding furnishing the return in FORM GSTR-3B.
05–C.T./GST Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 05-C.T./GST
Dated: 17/08/2017
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 04-C.T./GS

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FORM GST TRAN-1 on or before the 28th August, 2017
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exce

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Last date for furnishing the return in Form GSTR-3B electronically through the common portal for the month of July 2017.
05 Re 085/2016/Taxation/A1 Dated:- 17-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai -600 005.
Notification issued by Commissioner of Commercial Taxes, under
CHENNAI, THURSDAY, AUGUST, 17 2017
No. 5 Re 085/2016/Taxation/A1
Aavani 1, Hevilambi, Thiruvalluvar Aandu -2048
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act. 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and

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of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017
20th August 2017
….
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the mon

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the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July. 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from the date of publication in the Official website of the department.
Sd/-M.A. Siddique
Commissione

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The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
F.No.12(46)/FD/Tax/2017-Pt-II-75 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: August 17, 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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 3.- in sub-rule (4) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expression “sixty days”, the expre

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ny extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.”.
5. Amendment of rule 61.- In sub-rule (5) of rule 61 of the said rules, with effect from 1st day of July, 2017, for the existing expression “specify that”, the expression “specify the manner and conditions subject to which the” shall be substituted.
6. Amendment of rule 87.- In rule 87 of the said rule,-
(a) in sub-rule (2),-
(i) for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted; and
(ii) the following provisos shall be added, namely:-
“Provided that the, challan in Form GST generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Good

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f members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”.
8. Amendment of Form GST REG-01.- under the heading 'Instructions for submission of Application for Registration' of Form GST REG-01, appended to the said rules, after the existing serial number 15, the following new serial number 16 and entries thereto shall be added, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”
9. Substitution of Form GST REG-13.- With effect from 22nd June, 2017, the existing Form GST REG-13 shall be substituted by the following, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
State/UT- District-
PART A
(i)
Name of the Entity
(ii)
Permanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) o

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Gender
Mobile Number
Email Address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Detials (add more if required)
Account Number
Type of
Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity.
OR
The proper officer who has collected the documentary evidence from

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e Common Portal is required to be signed electronically or through any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
• PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140(6)”, the figures, brackets and word “,140 (6) and 140 (7)” shall be substituted;
(ii) in item (b),-
(a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140 (7)” shall be inserted;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c) in the heading of column 8, after th

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Condition and Extension of time for filing FORM GSTR-3B.
01-E/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
(Department of Commercial Taxes)
Office of the Commissioner of Commercial Taxes (Karnataka),
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
No. KGST.CR.01/17-18, Dated: 17.08.2017.
NOTIFICATION (1-E/2017)
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), conditions are being specified in column (4) pf the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of

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GST TRAN-1 on or before the 28th August, 2017
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable i

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Enrolment on Goods and Service Tax Practitioner.
02-A/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
NOTIFICATION (02-A/2017)
No. KGST.CR.45/17-18, Dated: 17.08.2017
In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office Of the Co

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Notifying Last Date of fiing of GSTR-3B.
F.No.17(131)/ACCT/GST/2017/2344 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
NOTIFICATION
Jaipur, August 17, 2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. F.17(131) ACCT/GST/2017/2309, dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby specify the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for th

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M GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay-such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable

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The Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 17th August 2017
NOTIFICATION
Notification No. 22/2017-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 138/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 Maharasthra, 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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in this notification, they shall come into force with effect from the 17th August 2017.
In the Maharashtra Goods and Services Tax Rules, 2017,-
(1) in rule 3, in

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notified by the Commissioner.”;
(4) after rule 44, the following rule shall be inserted, namely :-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The Credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of secion 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar on the stock of gold dore bar beld on the 1st day of July 2017 or contained in gold or gold jewellery held in stock on the 1st day of July 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already be

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ely :-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online receipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(7) for rule 103, with effect from the 1st day of July 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(8) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely :-
“16. Government departments applying for registration as suppliers may not furnish Bank Acco

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ity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email Address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Detia

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r:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by proper officer.
• The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
• PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140(6)”

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GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.
23/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017.
NOTIFICATION
Notification No. 23/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the “said rules”) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in th

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terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017.
20th August 2017
…..
(2)
Registered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the “said Act”) read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August 2017.
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August 2017 ;
(ii) file FROM GST TRAN-1 under s

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o the provisions of section 49 of said the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.-For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act ;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with, the rules made thereunder.
3. This notifica

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40/2017-1-V-(88) Dated:- 17-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhoapl
Bhopal, the 17th August 2017
F-A-3-40-2017-1-V-(88) : In exercise of the power conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
Amendments
(1) These rules may be called the Madhya Pradesh Goods and Services Tax Fifth (Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with ef

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le shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of co

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rmation and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Commissioner.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22n

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.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type

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lication for registration for UN Bodies/Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(ix) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted;
(ii) i

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Last date for furnishing of return in FORM GSTR-3B.
FA-3-40/2017-1-V-(89) Dated:- 17-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhavan, Bhopal
Bhopal, the 17th August 2017
No. F-A-3-40-2017-1-V-(89)
In exercise of the power conferred by sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. F-A-3-55-2017-1-V(87) dated 11th August, 2017 of this department, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronical

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to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the

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Dates of filling in GSTR3B for July 2017
23/2017-State Tax Dated:- 17-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 17th August, 2017
Notification No. 23/2017-State Tax
No. GSL/GSTR-61/B.3
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) read with notification No. 21/2017-State Tax dated 08th August, 2017 published vide no. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of state tax, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below

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of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provision

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Further clarification to Circular No. 1/2017 – GST dated 21st July, 2017.
CIRCULAR No. 02/2017-GST Dated:- 17-8-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
CIRCULAR No. 02/2017-GST
Dated Dispur, the 17th August, 2017.
No. CT/GST-10/2017/191.- This is for further clarification to Circular No. 1/2017 – GST dated 21st July, 2017 in order to remove various doubt regarding interpretation of above circular.
Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder:
(a) Eligibility to export under LUT: Notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. It is hereby clarified that any registered person who

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er has an export turnover of ₹ 2 crore. He has received ₹ 80 Iacs as foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore.
(iv) An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-17 which is 5% of the export turnover. He will not be eligible for LUT facility as remittance received is less than 10% of export turnover, even though it is in excess of ₹ 1 crore.
(v) An exporter has received ₹ 1 Crore 10 Iacs as foreign inward remittances in FY 2016-17 which is 20% of the export turnover. In this scenario, he will be eligible for LUT facility.
It may however be noted that a “status holder” as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of whether he satisfies the above conditions. For “Status holder” re

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in the nature of supply and the same has not been exempted under GST even on submission of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST.
(d) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating like any other exporter.
(e) Forward inward remittance in Indian Rupee: Various representations have been received with respect to receipts of proceeds of supplies in Indian Rupee especially with respect to exports to Nepal, Bhutan and SEZ developer/SEZ unit. Attention is invited to Para A (v) Part-I of RBI Master Circular no. 14/2015-16 dated July I, 2015 (updated as on November 5, 2015), which states “there is n

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applicable RBI guidelines. It may also be noted that supply of services to SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange.
(f) Bank guarantee: Circular No. 1/2017-GST dated 21st July, 2017 provides, that bank guarantee should normally not exceed 15% of the bond amount. However, the Commissioner may waive off the requirement to furnish bank guarantee taking into account the facts and circumstances of each case. It is expected that this provision would be implemented liberally. Some of the instances of liberal interpretation are as follows:
(i) an exporter registered with recognized Export Promotion Council can be allowed to submit bond without bank guarantee on submission of a self-attested copy of the proof of registration with a recognized Export Promotion Council.
(ii) In

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2017 that Bond/LUT shall be accepted by the jurisdictional Assistant Commissioner of State tax / Superintendent of State tax having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before State Tax Authority or Central Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the State Tax officers shall facilitate all exporters whether or not the exporter was registered with the State Government in the earlier regime.
(i) Documents for LUT: Documents submitted as proof of fulfilling the conditions of LUT shall be accepted unless there is any evidence to the contrary. Self-declaration shall be accepted unless there is specific information otherwise. For example, a self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of notification No. 16/2017 – Central tax dated 7th July, 2017 issu

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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
23/2017 Dated:- 17-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 23/2017 – Central Tax
New Delhi, the 17th August, 2017
G.S.R. 1024 (E)- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 21/2017-Central Tax dated 08th A

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ed to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017
1[25th August, 2017]
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 2[25th August, 2017];
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
(iii

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rds tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger 5[on or before 25th August, 2017].
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017 Dated:- 17-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 22/2017 – Central Tax
New Delhi, the 17th August, 2017
G.S.R. 1023 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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 201

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:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”;

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access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading „Instructions for submission of Application for Registration‟, after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22nd June, 2017, for “FORM

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e of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
7. Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Male, Female, Other
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Ac

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Date:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”;
(x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140

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self invoice for rcm
Query (Issue) Started By: – pawan singhal Dated:- 16-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 9 Replies
GST
if Registered person made Self invoice for Rcm expenses. is it shown in debtor side in balance sheet. if no then how to do entry in books of account. if rp paid gst 18000 as reverse charge on pur of 100000. then he issued self invoice of rs.100000+gst 18000. Then how to show in books of account. sales+self invoice. then how to show in balance sheet…
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
This is not sales this is nothing but purchase of goods or services or both.
First make the due entry and then make the payment entry in the books of accounts.

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o accounted for self invoice in books of accounts..
Reply By Vamsi Krishna:
The Reply:
No need of posting sale invoice.
While booking the unregistered/RCM entries you can debit the RCM Receivable-CGST/SGST/IGST ( Current Asset) and credit respective RCM Payable- CGST/SGST/IGST Payable ( Current Liabilities).
The movement you discharge the liability your GST payable account will get nullified & then adjust your RCM Receivable GL against any GST liability.
No need to book debtor in this case. This is sale only with respect to GST but not actual.
Reply By VIJAYANT DUBEY:
The Reply:
SIR, IN CASE OF RCM WHAT IS THE RESPONSBILITY OF SERVICE PROVIDER IN RELATION OF RETURNS AND INNVOICE
Reply By Kishan Barai:
The Reply:
Self invoice is not

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GST on Commission
Query (Issue) Started By: – RameshBabu Kari Dated:- 16-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
If registered person who is part of state govt, doing Commission business for the facilitation of trading of goods between two parties those parties might be registered or not. In such cases, trading of goods are in some cases fully exempt or fully taxable or partially exempt and partially taxable. How GST will applicable on trading of exempted goods or nil rated goods ? Is there any difference on commission on trading of exempt goods or taxable goods ? What are the GST applicability for the govt entity in this scenario ?
Reply By Rajagopalan Ranganathan:
The

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RCM applicability for SEZ under GST
Query (Issue) Started By: – Velayutham Panchatcharam Dated:- 16-8-2017 Last Reply Date:- 13-9-2017 Goods and Services Tax – GST
Got 13 Replies
GST
Dear Experts,
Can anybody explain the applicability of RCM for SEZ Developers / Units as SEZ is coming under IGST?
Regards
Panch
Reply By KASTURI SETHI:
The Reply:
Supply of goods or service to SEZ is export out of country. Export is zero rated. So question of RCM for SEZ arises in your mind ?
Reply By RameshBabu Kari:
The Reply:
Dear sir,
If registered SEZ unit purchases goods/services from unregistered person, does this same like normal case ?
Reply By KASTURI SETHI:
The Reply:
Treat the exported goods as GST paid. If unregistered perso

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clearance will be under out/bond.
Reply By KASTURI SETHI:
The Reply:
Yes I agree with you. Zero rate of GST is also a rate of GST. It is one of the five slabs. Hence in this context we can say exported goods are to be treated as GST paid. SEZ is with in ambit of GST.
Reply By Velayutham Panchatcharam:
The Reply:
Dear Experts,
Thanks for your valuable reply and clarifications. So based on the above, RCM is not applicable for SEZ whether supply from DTA by registered or unregistered dealer. Please correct me if I am wrong.
Regards
Panch
Reply By Kishan Barai:
The Reply:
Great reply by all experts but let me make one clarification that Exports Business does not require mendatory GST registration. One can export goods / Supply goods to

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