Goods and Services Tax

registration
Query (Issue) Started By: – DURAISAMY ANANDHAN Dated:- 14-8-2017 Last Reply Date:- 15-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
My client is having a registered office in Tamilnadu , providing earth excavation services to a BIHAR basesd company at mining located in CHATISKAR, WEST BENGAL and ORRISSA. My doubt is GST taken at Tamilnadu is enough? or GST should take in all the three states?
Reply By HimansuSekhar Sha:
The Reply:
Supplier of service is at odi

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Applicability of GST on advances from foreign buyer
Query (Issue) Started By: – MohanLal tiwari Dated:- 14-8-2017 Last Reply Date:- 15-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Please advise for applicability of GST on advance payment from foreign buyers. Please consider that we are charging IGST in our Export Invoice while exporting the goods.
Reply By RAMESH PRAJAPATI:
The Reply:
Exports are classified as zero rated supply. So GST is not required to be paid on advances. At time of export you can clear goods on payment of IGST or without payment of IGST. It is your choice. There is no revenue loss to the Government.
Reply By MohanLal tiwari:
The Reply:
Thanks Mr Rajput. Do we need to issue Advance Receipt Vouc

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stered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eight

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Commission paid to unregistered person under GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 14-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
If we have paid commission to unregistered person can we do RCM and avail input credit. is it allow or not.
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, tax is payable on reverse charge basis. ITC is allowed if service is availed in the course or furtherance of taxable business.
Reply By Hima

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Place of Supply
Query (Issue) Started By: – Sanjeev Sharma Dated:- 14-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
A UK based company planning to set up a hotel/ service apartments in India. An Indian Company is providing following services to this UK Company:
Advice on feasibility study, setting up, owning and coordinating the development, operation and management of mid-scale lodging facilities including service apartment, which will be setup in India by foreign company.
Where will the place of supply for aforesaid services in accordance with section 13 of IGST Act.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Sub-section (4) of Section 13 of IGST Act, 2017 states that "the

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Tax on expenses debited in p&l
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 14-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear expert,
We have to declare all expenses which is booked as expenses in profit & loss account monthly basis as follows
1. Procurement of goods / services from registered person
2. Procurement of goods / services from unregistered person
3. Even if all the expenses should declare in the return which is unrelated to GST tax?
Example: Salary, electricity, interest,etc.
Thanks in advance.
Reply By KASTURI SETHI:
The Reply:
As per Section 15 of CGST Act, all incidental expenses are to be included in the transactional value for the purpose

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Rate of tax under GST on expenses debited to Trading Profit & Loss A/c
By: – KIRTIKUMAR PUROHIT
Goods and Services Tax – GST
Dated:- 14-8-2017

Expenses Under GST Regime
Rate of tax under GST on expenses debited to Trading Profit & Loss A/c
Sr. No
Nature of Expense
Rate of Tax
Whether registered supplier will levy tax
Reverse Charge(If supply is unregistered)
Whether Eligible for Input Credit
1
Salaray, wages & bonus paid to employee
0%
No
No
No
2
Electricity bill
0%
No
No
No
3
Water Charges/ Plain Water
0%
No
No
No
4
Bank Interest
0%
No
No
No
5
Professional Tax
0%
No
No
No
6
BMC Tax
0%
No
No
No
7
Building / Property Tax
0%
No
No
No
8
Rent Deposits
0%
No
No
No
9
Other Deposits
0%
No
No
No
10
Petrol / Disel/ CNG/Kerosene Expenses (Motor Spirit)
0%
No
No
No
11
Liquor Expenses
0%
No
No
No
12
Registration Fees (ROF / ROC / RTO

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etal
5%
Yes
Yes
Yes
28
Job Work / Labour Charges for printing of books, journals & periodicals
5%
Yes
Yes
Yes
29
Food & Beverages Expense (Non AC restaurant)
12%
Yes
Yes
No
30
Room Rent in a hotel, lodge (Rs.1000 to 2500 per room per day
12%
Yes
Yes
Yes
31
Fuel (Furnace Oil/LPG)
18%
Yes
Yes
Yes
32
Sales Promotion/Business Promotion
18%
Yes
Yes
Yes
33
Food & Beverages Expense (AC restaurant)
18%
Yes
Yes
No
34
Mineral water
18%
Yes
Yes
Yes
35
Truck/ Tempo Hire Charges
18%
Yes
Yes
Yes
36
Club & Membership fees
18%
Yes
Yes
No
37
Advertisement Charges / Hoarding / Magazine / News Papers / Media
18%
Yes
Yes
Yes
38
AMC Charges
18%
Yes
Yes
Yes
39
Bank Charges – Service charges recovered
18%
Yes
No
Yes
40
Broker Fee & Charges
18%
Yes
Yes
Yes
41
Cancellation Charges
18%
Yes
Yes
Yes
42
Extended Warranty
18%
Yes
Ye

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Yes
Yes
Yes
58
Payment for Sponsorship Services
18%
Yes
Yes
No
59
Security Charges
18%
Yes
Yes
Yes
60
Telephone, Mobile & internet Charges
18%
Yes
No
Refer Note 2
61
Sundry Expenses
18%
Yes
Yes
Yes
62
Job Work / Labour Charges for garment processing
18%
Yes
Yes
Yes
63
Job Work / Labour Charges (Other)
18%
Yes
Yes
Yes
64
Sitting Fees, Commission or any other payment made to director by company
18%
Yes
Yes
Yes
65
Audit Fees, Account Writing , Professional Fees (other than Advocate)
18%
Yes
Yes
Yes
66
Research & Development Expenses
18%
Yes
Yes
Yes
67
Food & Beverages Expense (AC restaurant)
28%
Yes
Yes
No
68
Wall Paint
28%
Yes
Yes
No
69
Room Rent in a hotel, lodge Above ₹ 7500/-
28%
Yes
Yes
Yes
70
Travelling Expenses International
28%
Yes
Yes
No
71
Amusement Park/ Theatre Ticket
28%
Yes
Yes
Yes
72
Cold drink

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2)
If Telephone, Mobile & Internet bill is in the name of the company and adress and place of business is mentioned then only one should claim the input credit
3)
Inpur credit is available fully. However if it is sold/disposed off/ scrapped/ thrown away within 5 years, then input credit @ 5% per quarter is available for the used period and balance is to be reversed for not used fully at the time of date of sale.
4)
Input credit is available only if goods & services are used for business. If good or services are used for personal purpose then input credit is not available. If goods & services are used partially for personal use and partially for business use then input credit is available partly in proportion to business use.
5)
Input credit is not available if outward supply of goods or services is exempt from payment of tax.
6)
As per Notification No 8/2017 dated 28/06/17, it is provided that if the aggregate value of goods or services or both debited to Trading A/c

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The Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II Dated:- 14-8-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No. J. 21011/1/2017-TAX/Vol-II, the 14th August, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017 which shall come into force on the date of publication in the Official Gazette.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
THE MIZORAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017
In exercise

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llowing shall be substituted, namely:-
“34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act”;
(iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provi

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e time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically ge

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Subject: Procedure for grant of self-sealing permission to the exporters in GST regime
07/2017 Dated:- 14-8-2017 Trade Notice
Customs
Government of India
Ministry of Finance, Department of Revenue
Office of the Commissioner of Customs (Preventive)
Custom House, 110 M. G. Road, Shillong – 793001
FACILITY No. 07/2017
Dated Shillong the 14th August, 2017
Subject: Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular No.26/2017- Customs dated 01.07.2017 and Public Notice No.04/2017 dated 04.07.2017
Attention of the Importers, Exporters General Trade Custodians, Customs Brokers Inland Container Depots (ICDs) of Shillong Customs (Prev) Commissionerate is invited to this office Public Notice No.04/2017 dated 04.07.2017.
2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing containers. At present, there are three categories of containers which arrive at ports/lCDs/Custo

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subject to conditions.
4. in this regard, the procedure for seeking self-sealing permission of export containers is prescribed as follows:
4.1 The exporter shall:-
4.1.1 inform jurisdictional Superintendent of Customs about their arrangement to follow self- sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure-'A';
4.1.2 be registered under the GST and should be filling GSTR1 and GSTR2.
4.1.3 submit therewith a list of persons, along with their specimen signature (maximum three), who are authorized on behalf of the exporter to do the self-sealing and self -certification as per format enclosed as Annexure-'B'.
4.1.4 submit copies of their identity proof (with photograph) and proof of address of each individual authorized signatory attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial

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Principal Commissioner/Commissioner of Customs shall be valid for export at all the Customs stations.
8. Subsequently, the exporter shall intimate the shipment/self-sealing particulars to the jurisdictional Superintendent of Customs three days in advance to the planned stuffing as per the format enclosed as Annexure 'D'. The intimation, in this regard shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed.
9. The self- sealed goods are to be transported by the exporter along with the Check-list of the Shipping Bill, packing List, Invoice, duly filled in Annexure 'C', and any other list of the required relevant document for further processing by Customs including seal verification granting of LED and generation of the Shipping Bill for the consignment at the concerned Customs station.
10. Transport document for movement of self-sealed container by an exporter from factory or warehouse shall

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spection at the port of export. At the port/ICD as the case may be, the Customs officer would verify the integrity of the seals to check for tampering if any enroute. However, random or intelligence based selection of such containers for examination/scanning would continue.
14. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments.
15. It is proposed to replace the bottle seals with Electronic seals. The exporter shall seal the container with the tamper proof electronic seal of standard specification. The electronic seal should have a unique number which should be declared in the Shipping Bill. Before sealing the container, the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description of the goods, tax invoice number, name of the authorized signatory (for affixing the e-seal and Shipping Bill number in the electronic seal. Thereafter, container shall be sealed wit

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the old guidelines to apply again.
19. The above said revised procedure regarding sealing of export containers shall be effective immediately. All existing applications for self-sealing permission may be updated with presentation of document as required. All concerned are requested to complete the formalities required to avail the above facility so as to have a seamless transfer to the new procedure.
20. Any difficulty, experienced tin the implementation, may be brought to the notice of this office immediately.
( Bandhana Deori )
Commissioner
=============
Document 1
Annexure 'A' Facility No. 07/2017 dated 14.08.2017
(Application for one time approval for self-sealing of export containers)
[in duplicate]
Το
The Superintendent,
Sir,
With reference to Facility No./2017 dated 14.08.17, I/We hereby intimate that we
propose to avail the facility of self-sealing procedure for our reports. Our details are as below:
1)
Name of the Enterprise &
IEC No./PAN No.
2)
GSTIN

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ignation of the
person authorizing the signatories
Authorised Signatory:
1. He/She should be a permanent employee of the concern.
2. He/she should provide complete Bio-data including all bank Account No., Aadhaar No., residential
address and proof of identity in a separate sheet.
3. The authorised signatory should be the owner, the working partner/s, the managing Director, or the
Company Secretary of the export concern or a person duly authorised by such owner, the working
partner, or the Board of Directors, as the case may be.
Annexure 'C' Facility No. 07/2017 dated 14.08.2017
Examination Report for self-sealed container
Name of the Exporter
2.
સં હં
1.
(a) IEC No.
345
3.
4.
5.
(b) Branch code
(c) BIN (PAN based business
identification No of the Exporter)
(d) GSTIN
Factory/place of stuffing (full address)
Date of examination/stuffing
Time of stuffing
Starting time
Completion time
Time taken for stuffing
Description of cargo with quan

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ITC in Construction Industry
Query (Issue) Started By: – HIREN MEHTA Dated:- 13-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
Can we get a refund of Overflow of GST paid under RCM in Construction Industry if the same is not utilised for out put GST liability?
Reply By HimansuSekhar Sha:
The Reply:
No, please refer to notf. 15/17- central tax rate
Reply By HimansuSekhar Sha:
The Reply:
Refund of inverted duty str. Is not applicableon

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Composition scheme
Query (Issue) Started By: – RAI SINGH Dated:- 13-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
A person having shopand selling few products are nontaxable and some taxable. whether he can opt composition scheme.previous financial year Turnover is ₹ 35 Lakhs.
Reply By RAMESH PRAJAPATI:
The Reply:
The registered person shall be eligible to opt to pay tax under composition scheme [under 10(1) of the CGST Act], if:-
(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II [Para 6. (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article

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ncome-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
(3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1).
(4) A taxable person to whom the provisions of sub-section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) despite not being eligible, such person shall, in a

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ervices on reverse charge basis;
(d) supplier of services, other than restaurant service;
(e) persons supplying goods which are not taxable under GST law;
(f) persons making any inter-State outward supplies of goods;
(g) suppliers making any supply of goods through an electronic commerce operator who is required to collect tax at source under Section 52; and
Reply By HimansuSekhar Sha:
The Reply:
Yes he can opt for the composition scheme. The total turnover will include both taxable and non taxable. A condition he may remember is that he should not have any stock purchased from interstate while opting for composition scheme.
Reply By RAI SINGH:
The Reply:
Thanks Sir.
Reply By HimansuSekhar Sha:
The Reply:
OK sir
Discussion For

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FACING PROBLEM WHILE REGISTERING THE DSC [DIGITAL SIGNATURE] FOR GST REGISTRATION
Query (Issue) Started By: – SUNIL KRISHNANI Dated:- 13-8-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
WELL I AM FACING A PROBLEM WHILE REGISTERING THE DSC [DIGITAL SIGNATURE] OF AN AUTHORIZED SIGNATORY FOR GST REGISTRATION WHICH IS A DUE PROCEDURE AND IS THE ONLY OPTION FOR REGISTRATION OF BODY PVT. LTD. AND LLP. PLEASE SUGGEST AS MY CLIENTS BUSINESS IS GETTING HAMPER

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Composite dealer have stock as on 01/07/2017
Query (Issue) Started By: – pawan kumar Dated:- 12-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
if dealer have opt composition scheme .
he have stock of ₹ 10 lakh(vat paid) as on appointed day of gst i.e is 01.07.2017. Does he have to pay gst on his closing stock of rs. 10 lakh to opt for composition scheme.
will he get ITC on his stock
Reply By RAMESH PRAJAPATI:
The Reply:
If a dealer opts for composition scheme, he will not be allowed to claim ITC In fact he will not have any credit ledger. Closing balance will not be carried forward.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If the dealer has proper invoices evidencing pa

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eply By KASTURI SETHI:
The Reply:
Old stock as on 1.7.17 will fall under Composition Scheme. I support the views of Sh.Pawan Kumar ji.
Reply By Pradeep Kaushik:
The Reply:
I have received goods return from my customer sold before 30 th june 2017 can i received goods through debit note and suggest for gst law for this transaction
Reply By RAMESH PRAJAPATI:
The Reply:
If goods was supplied to a registered person before GST era and they have taken cenvat credit of excise duty, the customer should return the goods under their Tax Invoice after payment of GST enabling supplier to take ITC. If the customer was not registered, the supplier should go for refund as per section 142 (1) of the CGST Act 2017 ( reproduced below).
142. (1) Where an

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ANY OUTWARD FREIGHT BY GTA OR CARGO WILL ATTRACT RCM 9(3)
Query (Issue) Started By: – nandankumar roy Dated:- 12-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I WANT TO KNOW ANY OUTWARD FREIGHT BY GTA ,IT WILL ATTRACT 5 % ON RCM 9(3) AS A SERVICE RECEIVER WHERE TRANSPORTER NOT CHARGED ANY GST BUT WHEN OUTWARD SUPPLY GOING THRU BLUE DART CARGO PROVIDER THEN THEY ARE CHAGING 18% GST ON BILL. IN CASE OF BLUE DART CHARGED GST CAN BE PERMISIBLE TO TAK

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GST Applicability on Bill to and Ship to Transaction
Query (Issue) Started By: – AnilKumar Vyas Dated:- 12-8-2017 Last Reply Date:- 12-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Please suggest, is it correct? if no, please suggest correct tax applicability
Sr. No
Transaction
Applicable GST
Supplier State
Bill to State
Ship to State
Supplier >> Buyer
Buyer >> Ship to
1
Haryana
Haryana
Haryana
CGST + SGST
CGST + SGST
2
Haryana
Haryana
Rajast

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PLEASE CONFIRM OUTWARD SUPPLY THROUGH CARGO ABLE TO CLAIM ITC
Query (Issue) Started By: – nandankumar roy Dated:- 12-8-2017 Last Reply Date:- 12-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
PLEASE CONFIRM OUTWARD SUPPLY OF OUR MFG UNIT GOING THROUGH BLUE DART CARGO AND CHARGING GST 18% CAN WE ARE ABLE TO CLAIM IN ITC.PL CONFIRM AND 2ND POINT IN CASE OF UNREGISTERED SUPPLIED PARTY RCM TO BE SHOWN UNDER 9(4) AND GST CAN BE SHOWN IGST INSTEAD OF CGST AND SGST .PL CONFIRM.REGARDS ROY
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You cannot avail ITC in respect of outward supply of your manufactured goods. Only the buyer of your manufactured goods can avail the credit if he pays GST as consignee.
If the unregistere

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GST RETURN IN CASE ONE OF MANUFACTURING UNIT AND ANOTHER TRADING BRANCH IN SAME STATE WHETHER IN ONE GSTRN NUMBER
Query (Issue) Started By: – nandankumar roy Dated:- 12-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
GST RETURN IN CASE OF OUR ONE MANUFACTURING UNIT AND ANOTHER TRADING BRANCH IN SAME STATE IN DIFFERENT LOCATION UNDER ONE GSTN NUMBER WHICH IS TAKEN UNDER MFG UNIT AND 2ND LOCATION SHOWN AS A BRANCH DEPOT AT THE TIME OF REGISTRATION AN

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Tax Deducted at Source (TDS) in Goods & Services Tax (GST)
GST
Dated:- 12-8-2017

Tax Deducted at Source (TDS) in Goods & Services Tax (GST)
News – Press release – PIB

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GST won't put any pressure on GDP growth: Rangarajan
GST
Dated:- 12-8-2017

Hyderabad, Aug 11 (PTI) Former Reserve Bank Governor C Rangarajan today said the GST rollout has been smooth barring some initial hick ups and maintained the new regime is just an extension of Value-Added Tax (VAT) and will not put any pressure on GDP growth figures.
"I don't think it (GST) will put any pressure on the GDP growth. There are always teething problems when a far- reaching scheme is introduced.
"But it appears so far things have moved rather smoothly and GST, in some sense, is an extension of VAT, which is already an ongoing scheme in India," he said.
"Therefore, some new things have emerged and new things have to

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balance sheets are weak, automatically the banks' balance sheets also become weak," said the former chairman of the Prime Minister's Economic Advisory Council.
The noted economist said some of the bad loans are due to a slowdown in the economy and asset restructuring companies are part of the solution.
"The solution to clean up the balance sheet of banks lies in taking some hair cut. Even though hair cut can not be avoided, wilful defaulters must not go unpunished."
Rangarajan, who was the helm of the RBI from December 1992 to November 1997, said it is necessary for India to grow at 8 to 9 per cent annually to reach per capita GDP of USD 8,000 by 2030 from the current levels of USD 1,600.
Referring to a recent stu

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Not getting previous ITC in GSTR 3B Return
By: – KIRTIKUMAR PUROHIT
Goods and Services Tax – GST
Dated:- 12-8-2017

According to the relief provided by the government in GST, the GSTR-3 returns from July 11 to September 15 are to be filled in September and the return in the month of August is to be filled by September 26. Apart from this, the GSTR 3B returns in July will be available by August 20 and the return date for August is 20th September.
"As per Section 140 of CGST Act, the registered person has forwarded the input tax credit to the person who has filed the return of previous law, and in some cases it is applicable to stock up to June 30. According to the provisions of the law, if IT returns are filed in farm t

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Garment Maniufacturing Working with Trims uses
Query (Issue) Started By: – Sunil Jain Dated:- 12-8-2017 Last Reply Date:- 7-8-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Garment Manufacturing
Under GST regime Garment Manufacturing unit is also obtained for registration and invoiced to client as “Job Work Stitching” under SAC Code 998822 (at GST rate 5% revised on 5.8.17). Can we now purchase all accessory under and issue consolidated bill under Garment related HSN code 6114,

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ITC on outdoor caterer supplying food in company under Factories Act, 1948
Query (Issue) Started By: – NAUSHERAWAN SM Dated:- 11-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Let me know whether ITC will be eligible of outdoor caterer supplying and serving foods and beverages in a company canteen for the employee registered under Factory Act, 1948.. Also let me know whether any purchases more than ₹ 5000/- for company pantry like tea, biscui

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Inter Unit Transfer of Goods under GST (EOU to EOU)
Query (Issue) Started By: – Ramaswamy S Dated:- 11-8-2017 Last Reply Date:- 14-8-2017 FEMA
Got 2 Replies
FEMA
An EOU can pay in Foreign Currency to another EOU on the procurement. IN other words EOU can bill in FC to another EOU (pre GST).
Under the GST, EOU is treated at par with DTA. In that case can an EOU bill to another EOU in FC or in other words the settlement of the invoice by one EOU to another in FC.
Expert views solici

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TRANSITIONAL PROVISIONS IN GST
GST
Dated:- 11-8-2017

TRANSITIONAL PROVISIONS IN GST
=============
Document 1
TRANSITIONAL
PROVISIONS IN GST
SECTIONS IN MODEL GST
➤ MIGRATION OF EXISTING TAX PAYERS [s. 166]
➤ CENVAT/VAT CREDIT c/f in a return to be allowed as ITC [s.167]
•
➤ Un-availed CENVAT/VAT Credit on capital goods, not c/f in a return [s.168]
•
INPUT CREDIT ON STOCK TO BE ALLOWED IN CERTAIN SITUATIONS [ s.169]
Not liable for registration earlier but liable for registration now
Manufacture of exempted goods and provision of exempt services earlier but
taxable now
Works contract service availing the benefit of notification No. 26/2012
First stage dealer or second stage dealer or registered importer
SECTIONS IN MODEL GST
➤ CENVAT Credit of inputs held in stock related to exempted goods or services of a
manufacturer/service provider engaged in both non-exempted and exempted
[s.170] [CGST]
➤ Credit of eligible duties

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TDS] [s.186 – 197]
MIGRATION OF EXISTING TAX PAYERS TO GST
Issue of
Provisional
Certificate with
validity of 6
months
Taxable Person
furnishes required
information within 6
months
FINAL REGISTRATION
CERTIFICATE IS
GRANTED
Taxable Person does
not furnish required
information within 6
Provisional Certificate
may be Cancelled
months
Provisional Certificate is cancelled upon
dealer's application
[Not Liable
under GST]
Provisional Certificate is DEEMED
NOT TO HAVE BEEN ISSUED
5
CENVAT/VAT CREDIT [s.167-172]
C/F IN THE LAST RETURN
UNAVAILED CREDIT ON
CAPITAL GOODS
PRE GST
CENVAT/
VAT CREDIT
MANUFACTURED GOODS EXEMPT EARLIER –
TAXABLE NOW
ENJOYED COMPOSITION PRE GST, NOW
UNDER NORMAL SCHEME
WAS UNDER NORMAL SCHEME PRE GST,
NOW OPTS FOR COMPOSITION
6
CENVAT/VAT CREDIT [s.167 – 168]
CENVAT/VAT CREDIT
CARRIED FORWARD
UNAVAILED CENVAT/VAT
CREDIT ON CAPITAL
GOODS
NOT CARRIED FORWARD
CREDIT WILL BE
AVAILABLE IN GST
Subject to the following Conditi

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of such credit by way of reduced prices to the
recipient
✓ The amount of credit shall be calculated in such manner as may be
prescribed
9
GOODS RETURN [s.173-174]
When,
➤ Goods were removed/sold within 6 months prior to the appointed day &
➤ Returned within 6 months from the appointed day
➤ Proper Officer can satisfactorily identify the goods, then for
Goods which were Earlier
Exempted but Taxable
under GST
Goods on which Duty/Tax
paid under the earlier law
No Tax is payable by the
person returning the
Goods
If the goods are returned
by a taxable person such
return is a deemed supply
Taxable Person receiving
such goods within 6
months entitled to refund
of duty/tax paid earlier at
the time of removal/sale
10
JOB WORK [s.175 – 177]
(Inputs/Semi-finished/Finished goods sent for job – work)
Conditions:
Removal/Dispatch to the job worker prior to the appointed day&
➤ Returned within six months from the appointed day/extended period

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law
Liability of Output Duty/
Tax as per Earlier Law
Refund/
Recovery
Assessment/Adjudication
Proceeding as per Earlier
Laws(any tax/penalty/interest)
Revision of return as per
Earlier Law
PENDING REFUND CLAIMS FILED BEFORE THE APPOINTED DAY to be
disposed of as per the provisions of earlier law
13
REFUND/RECOVERY [s.179-185]
REFUND –
Pending or accruing from
appeal, etc
To be generally paid in Cash (CGST) & as
per the provisions of earlier law (SGST)
RECOVERY resulting from
proceedings under the
earlier law
Rejected Claim of Refund to LAPSE
To be Recovered as an arrear of GST
Amount refundable/recoverable shall not be
admissible as ITC under GST
14
1
LONG TERM
CONSTRUCTION /
WORKS CONTRACT
s. 186
MISCELLANEOUS
2
# PROGRESSIVE
/PERIODIC SUPPLY
s. 187
1
Supply to be taxed
under GST Law
• Goods and/or services supplied after the appointed date
• Contract entered prior to the appointed date
2
3
No Tax to be paid
under GST
Goods and

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y to it
16
MISCELLANEOUS
TAX PAID ON GOODS/ CAPITAL GOODS LYING WITH AGENTS TO BE
ALLOWED AS CREDIT [s.192 – 193]
Goods belonging to Principal lying with the agent on the appointed day
Conditions:
➤ Agent is registered under GST
➤ Principal & Agent both declare the details of stock of Goods lying with the
agent immediately preceding the appointed day
➤ Invoices were issued not earlier than 12 months prior to the appointed
day
Principal has either reversed or not availed of the ITC in respect of such
goods
Agent entitled to take credit of tax paid on such goods

this provision is specific to SGST Law
17
MISCELLANEOUS
TREATMENT OF BRANCH TRANSFERS [S. 194]
Branch Transfers
Input Tax Credit reversed prior
to the appointed day not
admissible as Input Tax Credit
under the GST Law
NOTWITHSTANDING ANYTHING TO THE CONTRARY
CONTAINED IN THE GST ACT

this provision is specific to SGST Law
18
MISCELLANEOUS
GOODS SENT ON APPROVAL BASIS REJECTED/RETURNE

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INPUT TAX CREDIT & RELATED ASPECTS
GST
Dated:- 11-8-2017

INPUT TAX CREDIT & RELATED ASPECTS
News – Press release – PIB

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EOU clearance of scrap in DTA
Query (Issue) Started By: – Ramaswamy S Dated:- 11-8-2017 Last Reply Date:- 12-6-2018 Goods and Services Tax – GST
Got 4 Replies
GST
As per DGFT TN dated 30.06.2017 read with Customs Notification 59/2017, the EOU needs to pay back the customs duty foregone on DTA clearances. The exemption allowed under 52/2003 is withdrawn in Notification 59/2017.
Whether the EOU needs to pay the customs duty on Transaction Value of clearance of scrap or they need to repay the duty foregone proportionately.
Secondly, when the customs duty at the full rate is payable on the DTA clearances, whats the need for fixing the Norms. The Norms has lost its sanctity.
Request the experts views
Regards
S.Ramaswamy
Reply

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to waste, scrap if it is within SION or as per norms approved by norms committee. Otherwise BCD on inputs is required to be paid.
Reply By Abhijeet Bandal:
The Reply:
Query :
As per amended exemption notification, there is no need to pay back the BCD on inputs used in process related to waste, scrap if it is within SION or as per norms approved by norms committee. Otherwise BCD on inputs is required to be paid.
Reply:
As per para 6.08 (a) (v) of FTP 2015-20 there is no such provision to prevent BCD reversal on scrap or waste sale in DTA, if it is within SION or as per norms approved by norms committee. The relevant para of FTP is attached for your ready reference;
6.08 DTA Sale of Finished Products / Rejects / Waste/ Scrap / Remnants

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