Goods and Services Tax

Place of supply under gst
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 16-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Could you please explain, one of my client rendering surveyor services of various customers are located outside tamilnadu.
As per section 12(3)(a) of IGST act says that;
if it is directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work.
The POS shall be the location at which the immovable prop

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Payment of GST against outward supplies of July'17
Query (Issue) Started By: – MohanLal tiwari Dated:- 16-8-2017 Last Reply Date:- 20-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
Your expert advise is requested regarding payment of GST against outward supplies of July'17 and utilizing credit of ITC against inward supplies of July and Cenvat credit for which required ER-1 has been filed.
Reply By RAMESH PRAJAPATI:
The Reply:
It has been informed by GST twitter of GOI that credit can be used for payment of tax. Please declare credit in GSTR-3B and utilize for payment. There is no opening and closing balance column in GSTR-3B so you have to show it as credit taken.
Reply By MohanLal tiwari:
The Reply

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credit in his electronic credit ledger the amount of CENVAT (or VAT credit) credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein. (Section 140(1) of the CGST/SGST Act. The conditions are that: –
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date;
(iii) the said amount of credit does not relate to goods sold under notifications no. ……and claiming refund of VAT paid thereon
Under SGST law there will be one more condition as given below:

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tral Excise Law and VAT law of the respective State.
As per rule 117 (1) of CGST Rules, 2017, to avail the credit you have to submit a duly signed declaration electronically on common portal in Form GST TRAN-1.
Reply By KASTURI SETHI:
The Reply:
I support the views of Sh.Ranganathan Sir and Sh. Himanshu Sha Ji.
I have observed that most of inward supply invoices have not been uploaded in common portal which was to start from 5.8.2017. TRANS-1 is required to be filled up by 31.8.2017. One of my clients has also faced such problem due to non-filing of TRANS-1 and non-uploading of inward supplies invoice by their supplier. Final return is GSTR 3. If all the inward supply invoices are uploaded and TRANS-1 is uploaded, the system will autom

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Cabinet approves Scheme of Budgetary Support under GST Regime to the eligible units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim
GST
Dated:- 16-8-2017

The Cabinet Committee on Economic Affairs chaired by the Prime Minister Shri Narendra Modi today has given its approval to the Scheme of providing Budgetary Support under Goods and Service Tax Regime for the eligible industrial units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. Budgetary support of ₹ 27,413 crore for the said Scheme has been approved for the period from 1.7.2017 till 31.03.2027 for such industrial units located in aforesaid Stat

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Delhi Government Details Process for Exporters to Submit Bond or LUT for IGST Payment Compliance Under GST Regulations.
Circulars
GST – States
Issues related to Bond/Letter of Undertaking (LU

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Builders Must Pass GST Benefits to Flat Buyers or Face Anti-Profiteering Action u/s 171 of GST Act.
Circulars
GST
Works Contract for construction of Flats, Complex — Builders to pass on GST

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GST Lowers Tax Burdens: Streamlined Tax Structure Reduces Liabilities, Simplifies Compliance, and Boosts Economic Activity for Businesses and Consumers.
Circulars
GST
List of Reduced Tax Liab

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CLARIFICATIONS ON CRITICAL ISSUES IN GST – AN UPDATE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 16-8-2017

GST is now a reality with its mega launch on the midnight of 30th June, 2017 and 1st July, 2017. With about three weeks into GST regime, there have been many teething problems and issues requiring clarity by the tax payers on taxability, tax rates and other procedural aspects. The Government has been very open on this and is coming out with clarifications promptly in many forms, viz, direct interface, webinars, FAQ's, tweets, Circulars, Press Releases and Advertisements.
Some of the important issues as clarified are discussed in this write up.
TDS on GST
TDS (Income Tax) shall not be applicable or deductible on GST component (includes CGST / IGST / SGST / UTGST or even cess). It has been clarified by CBDT vide Circular No. 23/2017 dated 19.07.2017 that wherever in terms of the agreement or contract between the payer and the payee, the comp

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(gold in this case) by an unregistered supplier (an individual in this case) to a registered person (the jeweller in this case) will be paid by the registered person (the jeweller in this case) under reverse charge mechanism. This provision, however, has to be read in conjunction with section 2(105) read with section 7 of the said Act. Section 2 (105) defines supplier as a person supplying the goods or services. Section 7 provides that a supply is a transaction, for a consideration by a person in the course or furtherance of business.
Even though the sale of old gold by an individual is for a consideration, it cannot be said to be in the course or furtherance of his business (as selling old gold jewellery is not the business of the said individual), and hence does not qualify to be a supply per se. Accordingly the sale of old jewellery by an individual to a jeweller will not attract the provisions of section 9(4) and jeweller will not be liable to pay tax under reverse charge mechani

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nder GST, the tax burden on RWAs will be lower for the reason that they would now be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA.
There is no change made to services provided by the Housing Society (RWA) to its members in the GST era.
Hostel facilities by Educational Institutions
Services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting
* pre-school education and education up to higher secondary school or equivalent;
* education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
* education as a p

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oted that this may not hold good for commercial coaching institutes which are not at par with educational institutions.
Gifts to Employees
Gifts upto a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business.
The services by an employee to the employer in the course of or in relation to his employment is outside the scope of GST (neither supply of goods or supply of services). It follows that supply by the employer to the employee in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST.
Gift has not been defined in the GST law. In common parlance, gift is made without consideration, is voluntary in nature and is made occasionally. It cannot be demanded as a matter of right by the employee and the employee cannot move a court of law for o

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Shipping Bill as per Notification No. 60 /2017-Customs (N.T.) dated 29th June, 2017
By: – RAMESH PRAJAPATI
Goods and Services Tax – GST
Dated:- 16-8-2017

Circular No 26/2017-Cus dated 01.07.2017 provides that the exporter may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e. the Central Goods and Service Tax Rules, 2017).
Further, Para 5 of the circular ibid stipulates that the procedure for refund is that a registered person shall

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to the Customs system and the said system shall in turn electronically transmit back to the common portal a confirmation that the goods covered by the said invoices have been exported out of India. Upon receipt of information regarding furnishing of valid return in FORM GSTR-3 from the common portal, the Customs system shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars. Government has allowed a grace period to the registrants to file returns under the new GST Law. Therefore, this refund procedure shall as a consequence come into operation only when t

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s on payment of IGST under claim for refund / without payment of IGST but they are facing problems in putting details of GST Tax Invoice in INR and Export Invoice in foreign currency at the time of filing of shipping bills. It has also been noticed that the Shipping Bills generated by EDI is not in the same format as notified by the Notification No. 60 /2017-Customs (N.T.) dated 29th June, 2017. It means that there may be some difficulties in sharing of informations from Customs to GSTN for verification, consequently refund of IGST may be delayed. Hope the authorities will do something to help exporters in order to get their refunds timely without any problem.
Reply By Yatin Bhopi as =
Author has rightly pointed out the issue.
We are al

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Input Tax Credit on Capital Goods in transit
Query (Issue) Started By: – S R AGRAWAL Dated:- 16-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts,
I have to submit if the Input Tax Credit will be admissible in case Capital Goods as defined under Rule 2(a) of the CENVAT Credit Rules, 2004 cleared prior to 01.07.2017 and received in the factory of manufacturer after 01.07.2017?
Section 140 of CGST Act, 2017 contains the transitional provisions and Sub-section (5) relating to Inputs and Input Services, but no such provisions are found in respect of Capital Goods.
Kindly advise.
Thanks,
S R AGRAWAL.
Reply By KASTURI SETHI:
The Reply:
There was some restriction for taking ITC on Capital goods during transition period. So the word, "Capital Goods' does not find place.
Reply By HimansuSekhar Sha:
The Reply:
Capital goods credit cannot be taken.
Reply By Ashok Chopra:
The Reply:
It is very unfortunate for trade and i

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o admissible as input tax credit under this Act.
Explanation.For the purposes of this sub-section, the expression “unavailed CENVAT credit” means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of CENVAT credit to which the said person was entitled in respect of the said capital goods under the existing law."
Further rule 117 (2) (a) of CGST Rules, 2017 stipulates that "in the case of a claim under sub-section (2) of section 140 (Availmnet of remaining credit in respect of capital goods), specify separately the following particulars in respect of every item of capital goods as on the appointed day
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of t

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ods should not be kept in transit as transition benefit is not there.
In my view if all industry request the law maker to give credit in case of capital goods then council may come out with some relief.
Reply By HimansuSekhar Sha:
The Reply:
In the FAQ it is clarified. Credit is not available
Reply By S R AGRAWAL:
The Reply:
Thanks all experts for their opinion. Special thanks to Mr. Rajgopalan who has explained the issue on the basis of existing provisions of CGST law.
To my considered opinion it is just an escape of attention and once the Capital Goods received on 30.06.2017 and credit to be carried forward, there can not be any logic not to allow the Credit on Capital Goods under transit. As regards capitalization, except parts or components all Capital Goods are generally capitalized and depreciation is claimed by the trade and industry.
To my opinion, the matter needs to be referred to the authorities or some one should take credit and if objected, it should pass the test

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On what Value tax to be deducted at source (TDS)
Query (Issue) Started By: – sridharan Visu Dated:- 16-8-2017 Last Reply Date:- 24-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Hi all,
We are man power supplying company (Except Security personnel we provide all kind of manpower) we are subjected to charge GST @18%
My Doubt is when we raise our bill like mentioned below:
Manpower supply Charges 100000
SGST @ 9% 9000
CGST @ 9% 9000
Total value 118000
Here, the doubt is whether the recipient of service should deduct tax at source @ 2% on 100000 or 118000.
Kindly Clarify my doubt.
Thanks in advance:-)
Rgds
Sridharan
Reply By KASTURI SETHI:
The Reply:
The value of supply shall be taken as the amount excluding CG

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Correction GSTR B
Query (Issue) Started By: – ICAT Natrip Dated:- 16-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We have filed our GST 3B return. But due to oversight , eligible input tax credit amount has been mentioned in column of ineligible input tax credit. Status of GST 3B is submitted.
Due to this we are unable to set off our tax liability form input credit. Please assist to us in this regard.
Reply By Vamsi Krishna:
The Reply:
As per

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rent a cab
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 16-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
DEar Sir
We are hires buses and vans for transporting our staff towards pick up and drop to our factory from their point.
Our question what is the gst rate to be charged by the transporters.
Some transporters saying they will charge 18% . what it is correct 5% or 18%
Please clarify.
Thanks & Regards,
S.Ramakrishnan
Reply By Vamsi Krishna:
The Reply:
Pls refer HSN code.9964 which mentions " Transportation of passengers by motorcab where cost of fuel is included in the consideration, then rate of tax is 5% provided the credit of input tax charged on goods and servic

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GST rollout improves business efficiency by 30%: Modi
GST
Dated:- 16-8-2017

New Delhi, Aug 15 (PTI) The abolition of inter-state check posts after the implementation of GST has reduced time for movement of goods by 30 per cent and saved thousands of crores of rupees, Prime Minister Narendra Modi said today.
The Goods and Services Tax, which unified more than a dozen central and state levies, is a result of cooperative federalism and its smooth rollout from July 1 has increased efficiencies of business, he said.
Addressing the nation from the ramparts of the Red Fort on the occasion of 71st Independence Day, Modi said technology has made the rollout smooth in a short span on time.
"Trucks (carrying goods) are saving 30

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ices can flow seamlessly.
State border check posts scrutinised material and location-based tax compliance, resulting in delays in delivery of goods and cause environment pollution as trucks queue up for clearance.
Modi said crores of people are behind the success of GST and the implementation of the new indirect tax regime is an example of the benefits that can be reaped if there is cooperative federalism in place between the Centre and states.
"Technology is a miracle. Some find it astonishing that GST has been rolled out in such a vast country in such short span of time," he said.
He said in initiatives like GST, ease of doing business and cleanliness drive, the Centre and states have worked shoulder to shoulder to make them

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Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles
PUBLIC NOTICE NO. 31/2017 Dated:- 16-8-2017 Trade Notice
Customs
Ministry of Finance
Department of Revenue
Office of the Commissioner of Customs
Custom House, New Harbour Estate, Thoothukudi – 628004.
C. No. VIII/48/06/2016-Cus.Pol.
Date: 16.08.2017
PUBLIC NOTICE NO. 31/2017
Sub: Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles.-Reg.
Attention of all Exporters / Importers/ Custom8rokers/ Clearing Agents / Steamer

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to 30.09.2017. The notification may be downloaded from website egazette.nic.in and perused. These RoSL rates can be claimed on the basis of revised undertaking to be provided by exporter in terms of aforesaid Notification.
4. For all exports with let export order dates on or after 01.07.2017 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. 05.08.2017. Considering that exports have already been made in period 01.07.2017 to 04.08.2017, for which the revised undertaking is not possible to be furnished electronically along with the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as an

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e exporter.
7. Difficulty faced in this regard, if any, may be brought to the notice of this- office.
(K.V.V.G. DIWAKAR)
COMMISSIONER
=============
Document 1
Annexure-I
Undertaking for claiming Rebate of State Levies rate w.e.f. 01.07.2017 to 30.09.2017
I/We,
address….
M/s..
IEC
No.
Dated
…and
hereby give an undertaking that in respect of export
on which Rebate
products covered under Shipping Bills No.
I have not claimed or shall not claim
of State Levies (ROSL) rate is claimed
credit/rebate/refund/reimbursement of these specific State Levies and State Goods and
Services Tax and/or Integrated Goods and Services Tax
under any other mechanism and I
am eligible for the rebate claimed for. Further, declare
that an Int

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Assign of proper officers under different section under TSGST Act.
F.IV-3(15)-TAX/2017/7221-36 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
NO.F.IV-3(15)-TAX/2017/7221-36
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 16th August, 2017.
ORDER
In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Servi

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Order regarding Classes of officers with their jurisdiction under TSGST Act,2017
F.IV-3(15)-TAX/2017/7205-20 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
No.F.IV-3(15)-TAX/2017/7205-20
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 16th August, 2017.
ORDER
In exercise of the powers conferred by sub-section (2) of section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers shall exercise the powers conferred upon them in their territorial jurisdiction specified in column (4) of the Table given below:-
=============
Document 1
NO.F.IV-3(15)-TAX/2017/7205
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the
ORDER
-20
16Th
August, 2017.
In exercise of the powers conferred by sub-section (

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malipur, Indranagar,
Western side of Jail Road, Northern side
of Jail Ashram Road upto Dhaleswar Post
office, Western side of Dhaleswar G.B.
Road up to G.B. Bazar, G.B. Hospital
Complex, Rubber Board complex
(Bhallukia tilla). Eastern side of Central
road from crossing of M.S.Road L.N.Bari
Road. Both side of Laxminarayan bari
road from Tulsibati market towards
Purbasa. Both side of B.K. Road, Eastern
side of Kalibari Road, both side of
Municipality road & Kashari patty.
Southern side of Motor Stand road. A. A.
road from Kaman Chowmuhani to Math
Chowmuhani (Crossing of College Road).
Eastern side of Central road from Kaman
chowmuhani upto Howrah river. Western
side of College Road from Math
Chowmuhani and its extension,
Jogendranagar and adjacent AMC area
upto Bankumari.
Superintendent of
State Tax
and
Inspectors of State
Tax,
Charge-III,
Agartala.
7.
8.
Superintendent
State Tax
Agartala
Western side of central Road and its
extension upto river Howrah.

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Orient Chowmuhani to IGM
Hospital Chowmuhani. Southern side of
L.N.Bari Road upto Bidurkarta
Chowmuhani Crossing from Rabindra
Satabarshiki Bhavan. Southern Side of
Kalibari Road up to Ker Chowmuhani
Crossing from Bidurkarta Chowmuhani,
Eastern side of T.G. Road up to Fire
Service Bridge Crossing from Ker
Chowmuhani, Eastern side of Kalibari
Road. Narsingarh, Gandhi Gram,
Salbagan and entire Mohanpur sub-
Division and Hezamara Block.
Western side of Surjya road upto Howrah
river. Both side of N. S. road from
crossing of Surjya road towords west.
Southern side of H.G.B. road from
crossing of Surjya Road to Hospital road
and eastern side of Hospital road towards
Howrah river. PWD complex at Netaji
Chowmuhani. From Drop gate to Amtali
(upto AMC area) including Southern side
of camper Bazar road. Both side of
Mantribari road from crossing of HGB
road towards Howrah river. Gangail road
from crossing of Mantribari road to
crossing of Hospital road.
Both side of HGB

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dsay
Road from Ker Chowmuhani to Durga
Chowmuhani, both sides of Pragati Road
including area of Krishnanagar, Barjala
& its adjacent area area of Palace
Compound covered by western side of
Kalibari Road wester side of Agarta
Airport Road from North Gate upto
Airport including areas of Gurkhabasti
Pandit Nehru Complex.
Both sides of Assam Agartala Road from
Math Chowmuhani up to Champaknagar
(Sadar Sub-division), eastern side of
College Road & its extension up to
Howrah river, eastern side of Jail Road
up to Central Jail, Southern side of jail
Asram Road upto Dhaleswar Post Office,
both sides of Jail Asram road up to
Asram Chowmuhani, eastern side of
Dhaleswar G.B. Road upto G.B. Bazar
including the areas of Resham Bagan,
Kashipur, Khayerpur, Ranir Bazar,
Mohanpur, Jirania & Champaknagar.
Entire North Tripura District.
State
Tax
and
13
Inspectors of State
Tax, Dharmanagar
Charge.
Superintendent of
State Tax
and
14.
Inspectors of State
Udaipur
Entire

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Order regarding Designation of proper officers under various sections of TSGST Act,2017
F.IV-3(15)-TAX/2017/7237-52 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
No. F.IV-3(15)-TAX/2017/7237-52
Dated, Agartala, the 16th August, 2017
ORDER
In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper officers referred to in different sections of the said Act mentioned in column (2) to the officers specified

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d of State Tax.
10.
63
Superintended of State Tax.
11.
64(1)
Superintended of State Tax.
12.
65(1), 65(5), 65(6) & 65(7)
Superintended of State Tax.
13.
66(1), 66(2), & 66(6)
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax.
14.
67(1) & 67(2)
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax,
15.
67(3), 67(5), 67(6) & 67(7) except proviso to sub-section (7)
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended

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ommissioner of State Tax. Superintended of State Tax.
20.
71
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax,
21.
73
Superintended of State Tax.
22.
74
Superintended of State Tax.
23.
75
Superintended of State Tax.
24.
76
Superintended of State Tax.
25.
78
Superintended of State Tax.
26.
79
Superintended of State Tax.
27.
81
Superintended of State Tax.
28.
123
Superintended of State Tax.
29.
126, 127 & 129
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended of State Tax.
30.
130
Special Commissioner of State Tax, Ad

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Date for filing of GSTR-3B.
01/2017-State Tax Dated:- 16-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NCT OF DELHI
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02
No.F.2 (3)/Policy-GST/2017/658-69
Dated:16-08-2017
Notification No. 01/2017-State Tax
No. F.2 (3)/Policy-GST/2017; -In pursuance to notifications no.18/2017 dated 08.08.2017, 19/2017 dated 08.08.2017, 20/2017 dated 08.08.2017 issued by Government of India, extending the date for filing GSTR-1, GSTR-2, GSTR-3 and notification no. 21/2017 dated 08.08.2017, regarding the requirement to file return in Form GSTR-3B, I, H. Rajesh Prasad, Commissioner, State Tax, Delhi, in exercise of the powers con

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Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition
72/2017 Dated:- 16-8-2017 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 72/2017 – Customs
New Delhi, the 16th August, 2017
G.S.R. 1019 (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2002 – Customs dated the 1st March, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March, 2002 except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do

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overed under item (b) of clause 1 or item (f) of clause 5 of Schedule II of the Central Goods and Services Act, 2017;
(4) the said goods are re-exported within three months of the date of such import or within such extended period not exceeding 18 months from the date of said import, as the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, may allow;
(5) where the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, grants extension of the aforesaid period for re-export, the importer shall pay the difference between the duty payable under the relevant clause in column (3) and the duty already paid at the time of their import;
(6) the importer executes a bond, with a bank guarantee, undertaking-
(a) to pay integrated tax leviable under sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 on supply of service covered by items 1(b) or 5(f) of Schedule II of the Central Goods and S

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calculated at the rate of five per cent.;
(ii) goods which are re-exported after three months, but within six months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of fifteen per cent.;
(iii)goods which are re-exported after six months, but within nine months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of twenty-five per cent.;
(iv) goods which are re-exported after nine months, but within twelve months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty per cent.;
(v) goods which are re-exported after twelve months, but within fifteen months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty-five per cent.;
(vi) goods which are re-exported after fifteen months, but within eighteen months, of the date of import, so much of the

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Itc clim on reverse charge
Query (Issue) Started By: – pawan singhal Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
when registered person paid gst of reverse charge of july month in august. can he used rcm paid cash ledger against july month output gst liability . for example july month reverse charge tax paid on 10th aug of ₹ 10000 and in july month he has to paid 15000 on sales. now can he used this 10000 paid aginst 15000 tax liability .
Reply By RAMESH PRAJAPATI:
The Reply:
Yes it is allowed. In GSTR- 3B you can declare and utilise for the month of July..
Reply By Vamsi Krishna:
The Reply:
It may be allowed in GSTR 3B, however for Normal returns GSTR-2 & 3, ITC on RCM

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gstr 3b return
Query (Issue) Started By: – pawan singhal Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
is there any late filing fees for gstr 3b…. or any intrest liability on late payment of tax. if we not filed gstr 3b what will be consequence.
Reply By HimansuSekhar Sha:
The Reply:
In the return itself, there is a provision for late fee.
Reply By pawan singhal:
The Reply:
But earlier in rule itself written there is no late fees

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ITC on GTA
Query (Issue) Started By: – Dinesh Biyanee Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
In the rates of services of GTA it is written that 5% with no ITC. and 12% with ITC if on forward charge
can we avail credit if it is 5% on RCM
Reply By HimansuSekhar Sha:
The Reply:
You can get the ITC, but the itc on the inputs, capital goods, input services used for providing the GTA services is not allowable. This is the meaning of the phrase ,'with no ITC'
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per sec 9(3) of CGST act, it is mandatory to pay the tax on GTA only by the recipient in case of registered person under GST act. Then how do we defin

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Invocing by Branch in India to its Headquarters Abroad
Query (Issue) Started By: – Lakshmi subramanian Dated:- 15-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts
Great Day
Am pleased to enter into this August Forum on this Independence Day.
Am practicing Chartered Accountant and am giving below the short notes relating to the captioned title above pertaining to my client.
Short Notes on Title above
My client is incorporated abroad and having branch in India as per Permission granted by RBI . The services include submissions of manifests to the customs on behalf of airlines through online by using the web portal of the client and Indian customs.. The branch raises the invoices on the airlines in India with applicable service tax and adhere the service tax compliance. Few airlines are having global contract and straightaway making remittance in its HQ. Branch raises invoice on those cases to HQ with service tax and adhere

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The Reply:
Sir,
My answer is as indicated below: –
Query No 01.
Whether CGST and SGST rate (9%+9%) applies or IGST 18% rates applies on invoices raised by branch on HQ.
Ans: If the registered office or branch of the Airlines and the branch of your client is located in the same state then CGST and SGST rate (9%+9%) will apply.
If the registered office or branch of the Airlines and the branch of your client is located in the different state then IGST @ 18% will apply.
If the Air Lines do not have an office in India and you are raising the invoice on their office located in non-taxable territory, then The Air Lines has to follow the provisions of rule 13 of GST Rules, 2017. Normally the Air Lines which are registered in non-taxable territory will have a branch office in India. Therefore I require further details regarding this.
Query No.02
HQ is not having GSTIN. The invoicing amount crosses the basic exemption limit. How to upload GSTR1 without GSTIN.
Ans: Since your client has

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he global contract the remittances are made in HQ abroad. Hence the basic classifications of the address in inter state and intra state are difficult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive the conclusion whether CGST 9% +SGST9% or IGST9% is applicable.
Further to your reply on query 02.
The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer?
Further to your reply on query 03,
Yes, agreed that there won't be any issue in taking inputs credits but am waiting response for q1 & q2 after submitting the additional information. We need to revisit this after having clarity on query 1 & 2
Reply By RAMESH PRAJAPATI:
The Reply:
1) Contract of supply of service is between your client's HO and Airlines. Both are outside India.
2) Your cli

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e airlines are having branches all over India, but as per the global contract the remittances are made in HQ abroad. Hence the basic classifications of the address in interstate and intra state are difficult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive at the conclusion whether CGST 9% +SGST9% or IGST9% is applicable.
Since both the receiver and provider of service are having branch offices in the taxable territory and are duly registered with the tax authorities the GST is payable by your client's branch office as already suggested.
Further to your reply on query 02.
The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer?
Since your client's branch office is registered with the tax authorities they have to upload GSTR1. Your HQ need not get

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GST on Hamali charges
Query (Issue) Started By: – RameshBabu Kari Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
GST on Hamali charges at what rate ? suppose in a truck goods worth 500000 are being transported( Having diff rated goods in truck) by a trader and hamali charges are 8000..so at what rate GST shall be paid on Hamali Charges. Does it attracts RCM ?
Reply By KASTURI SETHI:
The Reply:
What is English word for ha

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Adjustments of gst
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 14-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear expert,
I have a doubt regarding adjustment of taxes.
Suppose if I travel to other states (Delhi) and stays in hotel, as per the GST they will charge only sgst and cgst since where the immovable property is located. In this scenario, Can I take the credit and adjust sgst and cgst in my gst return(tamilnadu) .

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