Goods and Services Tax

GST ON WINE MERCHANT
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 11-8-2017 Last Reply Date:- 12-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We have buy wine from wine merchant to serve our customer. The wine merchant has issued without GST invoice saying they are not covered under GST. The expenses booked in company books.
The above bills can we do RCM if yes what is rate of GST.
Reply By Ramaswamy S:
The Reply:
Alcohol is outside the ambit of GST. Since i

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Procurement of Goods for Export with Payment of GST- Process
Query (Issue) Started By: – Pradeep Kaushik Dated:- 11-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir/s,
Please share the process for Export under GST regime.
Earlier, there was no need to pay duties and taxes on the procurements for Export.
In this case, we have to provide ARE-1 and Proof of Export to our Supplier in India.
But, currently, our supplier is insisting to charge

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Reverse Charge Mechanism in GST- Basic Section 9
Reverse Charge Mechanism (RCM) – GST Ready Reckoner
GST
Reverse Charge Mechanism in GST- Basic
Before going ahead we should first understand the meaning of following terms 
“Supplier” 
“Recipient”
“Taxable Person”
“Agriculturist”
“Business Entity” 
“Body corporate”
“Registered Person”
What is the reverse charge Mechanism
Under GST Generally, the supplier of goods or services is liable to pay GST. Reverse Charge Mechanism (RCM) means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply.
The objective of shifting the burden of GST payments

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specified section 22(1) of CGST Act,2017,  by virtue of section 24(iii) of CGST Act, 2017.
* This section 24 override section 22 but not section 23 of CGST Ac, 2017 .
* Section 22 provides for exemption from registration when aggregate turnover does not exceed Rs. 20 lakhs.
* section 23 provides for exemption from registration to those who are exclusively engaged in supply of goods or services or both which are not liable too tax or are wholly exempt and & to an agriculturist, to the extent of supply of produce out of cultivation of land.
* Person who are exempt from registration under section 23 of CGST Act are not required to register under section 24 of CGST Act.
2. Payment and Input Tax Credit

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of supply is the point when the supply is liable to charge GST. One of the factors relevant for determining time of supply is the person who is liable to pay tax. In RCM, recipient is liable to pay GST. Thus, time of supply for supplies under RCM is different from the supplies which are under forward charge.
* Section 12(3) of CGST Act, 2017 deal with the time of supply of goods, in case of supplies of goods in respect of which tax is paid or liable to be paid on reverse charge basis.
* Section 13(3) of CGST Act, 2017 deal with the time of supply of services, in case of supplies for Services in respect of which tax is paid or liable to be paid on RCM basis.
4. Maintenance of accounts by registered persons: Every registered person is r

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Mentioning of GST Tax invoice Numbers in Shipping Bill for Refund
Query (Issue) Started By: – phani raju konidena Dated:- 11-8-2017 Last Reply Date:- 12-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir, We are issuing GST Tax Invoices for each and every container for export on payment of duty. The consignment will be completed for 5000 M.T on bulk export from factory to port, for which we have to raise 200 tax invoices and accordingly ONE Shipping Bill is prepared by the Custom House Agent. To get the refund of IGST paid, it should have to mention all the GST Tax Invoice numbers in the 'Shipping Bill', how is it possible. What is the procedure we have to follow, kindly advise.
Reply By Rajagopalan Ranganathan

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BROKER registration
Query (Issue) Started By: – pawan agrawal Dated:- 11-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Do all brokers provide intermediary servicerequire compulsory GST registration and not benefit of threshold limit? if service related to interstate then what will be situation..
Reply By Ramaswamy S:
The Reply:
If the supplies are interstate then the service provider is to get registered mandatorily. The threshold limit of 20 lacs

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Seeks to introduce date for filing of GSTR-3B for months of July and August.
Tax/4(53)/GST-NOTN/2016/01 Dated:- 11-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 11th August, 2017
No. Tax/4(53)/GST-NOTN/2016/1:- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017, read with section 168 of the Manipur Goods and Services Act, 2017 (3 of 2017

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The Commissioner, GST (East), CR Building, I.P. Estate, New Delhi Versus M/s. Unitech Containers Pvt. Ltd.
Central Excise
2017 (8) TMI 1171 – DELHI HIGH COURT – 2017 (358) E.L.T. 99 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-8-2017
CEAC No. 22/2017 & CM APPL 28676/2017
Central Excise
S. MURALIDHAR & PRATHIBA M. SINGH JJ.
Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Namrata Bharti, Advocate
Respondent Through: None
O R D E R
1. This appeal by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944 ('CE Act') is directed against a common final order dated 17th February, 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal ('

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spondent and three of its directors, no SCN was issued to the dummy units. The demand raised in the SCN was confirmed by the impugned order of the CCE dated 27th February, 2009.
4. One of the points urged by the Respondent before the CESTAT was that the turnover of the four dummy units i.e. Unichem Engineering (P) Ltd., Anant Packaging, Akriti Packaging and Universal Offsets, was sought to be added to the turnover of the Respondent to arrive at the eligible amount for the 'Small Scale Industry' exemption. It was claimed that each of the four units have independent existence as private limited companies or partnerships. Two of them were stated to be existing even prior to the incorporation of the Respondent. It is argued that, without issui

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The Commissioner, GST (East), Cr Building, I.P. Estate, New Delhi Versus Vimla Rolling Mills Pvt. Ltd., Rohit Agarwal
Central Excise
2017 (8) TMI 1170 – DELHI HIGH COURT – 2017 (358) E.L.T. 143 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-8-2017
CEAC No. 21/2017 & CM APPL 28675/2017 AND CEAC No. 23/2017 & CM APPL 28677/2017
Central Excise
S. MURALIDHAR & PRATHIBA M. SINGH JJ
Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Namrata Bharti, Advocate  
Respondent Through: None
O R D E R
1. These two appeals by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944  ('CE Act') are directed against a common final order dated 28th Decembe

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e Notice ('SCN') was issued to the Respondents. By the order in original dated 27th March, 2009 passed by the CCE a demand of Rs. 4,34,73,449.87/- was confirmed. Apart from this, penalty and interest was also levied.
4. Aggrieved by the above adjudication order, both the Respondents filed their respective appeals before the CESTAT which were allowed by the common impugned order dated 26th December, 2016.
5. The Court has heard the submissions of Mr. Harpreet Singh, Senior Standing Counsel for the Department, and has perused the orders of the CCE as well as the CESTAT.  
6. It is seen that, during the course of investigation, three slips were found in File 27 of the seized records. The contents of slips No. 2 and 3 were relied upon t

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d in File 25 of the seized records was concerned, reliance is placed by the Department on the statements recorded of one Mr. Gopal Krishnan as well as Mr. S. K. Chopra. The CESTAT found that the explanation given by these two deponents was contradictory in terms of the figures and other particulars and, therefore, was unreliable.  
9. The view taken by the CESTAT on an appreciation of the evidence, in the facts and circumstances of the case, cannot be said to be improbable. Mr. Harpreet Singh was unable to persuade the Court to hold that there was any perversity vitiating the said findings.  
10. The Court, therefore, is of the view that no substantial question of law arises for determination from the impugned common order of CE

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Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.
Circular No. 01/2017 TNGST Dated:- 11-8-2017 Tamil Nadu SGST
GST – States
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT
Ezhilagam, Chepauk, Chennai 5
Circular No. 01/2017 TNGST
(Re 085/2016 Taxation A1)
Dated: 11-08-2017
Subject: Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.
1. The Tamil Nadu Goods and Services Tax Act, the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, have come into force with effect from 1st July 2017.
2. Section 16(3) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”) provides that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:-
(a) he may supply goods or se

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egrated tax, for furnishing a Letter of Undertaking in place of a Bond.
4. Whereas rule 96-A of the Central Goods and Services Tax Rules, 2017 provides that refund of integrated tax paid on export of goods or services can be availed by submission of bond or Letter of Undertaking in Form GST RFD-011.
5. Any registered persons availing the option to supply goods or services for export without payment of integrated tax is required to furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of,-
(a) Fifteen days after the expiry of three months from the date of issue of invocie tor export, if the goods are not exported out of India: or
(b) Fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of invoice for export, if the payment of such

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the exporter. The exporter is at liberty to furnish the bond/LUT before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of tax payers to respective authority is implemented. However, if in a State, the Commissioner of State Tax so directs, by a general instruction, to exporter, the Bond/LUT in all cases be accepted by Central Tax officer till such time the said administrative mecahnism is implemented, Central Tax officers are directed to take every step to facilate the exporters.
8. It is relevant to note that section 4 of Integrated Goods and Services Tax Act, 2017 provides that the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of the Integrated Goods and Services Tax Act, 2017 and Notification No. 4/2017 – Integrated Tax, dated the 28th June, 2017 provides that the Central Goods and Services Tax Rules, 2017, for

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the administrative mechanism for assignment of tax payers to respective authorities is implemented.
10. The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond (vide Notification No. 16/2017 Central Tax, dated 07-07-2017):-
(a) a status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020; or
(b) who has received the due foreign inward remittances amounting to a minimum of 100% of the export turnover, which should not be less than one crore rupees, in the preceding financial year, and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
11. The Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017

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Date for filing of GSTR-3B
FA 3-55/2017-1-V-(87) Dated:- 11-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Bhopal, the 11th August 2017
No. F-A 3-55-2017-1-V-(87). In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 read with Section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the Commissioner, on the recommendations of the Council, specifies that

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GST- Composition Scheme — reg
C1-24614/16/CT E-office 11137/17 Dated:- 11-8-2017 Kerala SGST – Circular
GST – States
Office of the Commissioner,
Kerala Goods and Services Taxes Department,
Tax Tower, Thiruvananthapuram.
C1-24614/16/CT E-office 11137/17
Dated 11th August 2017
ADVISORY – 4
Sub:- GST- Composition Scheme – reg
Normally the taxable person is required to pay CST at specified rate on supply of goods or services. However, the CST law provides simplified scheme under Section 10 for payment of taxes under composition scheme for small and medium business enterprises. It is merely an extension of presumptive tax payer scheme under the VAT laws. The objective of composition scheme is to bring simplicity and to reduce the compliance cost for the small taxpayers. It is an optional scheme, instead of paying tax at normal rate. The composition scheme minimizes the burden of compliance and saved from the maintenance of elaborate records and filing of detailed returns.

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) Casual taxable person and Non-resident taxable person are not eligible for composition scheme.
ix) The person opting the composition scheme shall not collect composition tax for the supplies made.
x) The person opting the composition scheme is not eligible to avail input tax credit.
xi) Stock held as on 30th June, 201 7 shall not include imported or interstate purchased goods.
xii) Stock held as on 30th June, 2017 shall not include goods purchased from unregistered supplies. However such persons can opt the scheme after paying tax at CST schedule rate.
xiii) If more than one registration is token against a single PAN, all registered persons shall opt this scheme.
xiv) A composition taxpayer shall display the word 'Composition taxable person' in the signboard.
A composition taxpayer cannot issue a tax invoice but issue bill of supply. In the top of the bill of supply endorse the word 'Composition taxable person, not eligible to collect tax on supplies'. A buyer

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lars given above are true and correct.
Original for Receipient for M/s……………………
Duplicate for Supplier /Seal/
Authorised signatory
Name of Firm
Conditions: Bill No. shall not exceed 16 characters.
Multiple bill series can be used but unique for a financial year.
If the recipient is not a registered dealer and not requested invoice, a consolidated tax invoice to be issued for such supplies at the close of each day.
Quantum of Tax payable:
A registered taxpayer. who opt the Composition Scheme, shall be required to pay tax on the aggregate turnover. Turnover in State means aggregate value of taxable and exempted supplies. The specified rate is shown below:
Category
CGST Rate
SGST Rate
Manufacturers :- Excluding manufactures of
i) Ice Ice cream and other edible ice, whether or not containing cocoa)
ii) Pan Masala.
iii) Tobacco and manufactured tobacco substitutes.
1%
1%
Restaurant Services (Excluding supply of liquor)
2.50%
2.50%
Any other supply
0.50

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scheme terminates on the day in which the aggregate turnover in a financial year exceeds the threshold minimum. In such cases the taxpayer shall file an application electronically in Form GST CMP-04.
Return Filing:
A person opting composition scheme is required to furnish single quarterly return i.e. GSTR-4 and an annual return in FORM GSTR-9A. The GSTR-4 contains details of the turnover in the State, inward supplies of goods/ services and tax payable.
A person opting for composition levy will have to pay tax on quarterly basis. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the quarter during which the supplies were made.
Breach of conditions:
If the proper officer has reason to believe that a composition dealer has wrongly availed the benefit under the composition scheme, then such a person shall be liable to pay all the taxes under the normal scheme. In such scenario officer shall issue a show cause notice 10 such person in Form GST CM

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The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.
EXN-F(10)-25/2017 Dated:- 11-8-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-171002, the 11th August, 2017
No. EXN-F(10)-25/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into

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ds 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, with effect from 1st July, 2017, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDE

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rectly 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 generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR 3 and discharge his tax and other li

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Corrigendum – Himachal Pradesh Goods and Services Tax Rules, 2017 & notification No.7/2017-State Tax, dated 30-6-2017
EXN-F(10)-23/2017 Dated:- 11-8-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
CORRIGENDUM
Shimla-2, the 11th August, 2017
No. EXN-F(10)-23/2017.-In the Himachal Pradesh Goods and Services Tax Rules, 2017:-
(i) in rule 26,
(a) in sub-rule(1), for the words "Board", the word "Gove

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Delhi Goods and Services Tax (Fourth Amendment) Rules, 2017
F.3(22)/Fin(Rev-I)/2017-18/DS-VI/515 Dated:- 11-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 11th August, 2017
No. F. 3(22)/Fin(Rev-I)/2017-18/DS-VI/515.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date

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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.”.
4. In the principal Rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR L

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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 generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and ot

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Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports–Reg.
5/5/2017 Dated:- 11-8-2017 CGST – Circulars / Ordes
GST
Rescinded vide Circular dated 4-10-2017
Circular No. 5/5/2017 – GST
F. No. 349/82/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 11th August, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports-Reg.
Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No. 2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A large number of communications have been received from the field formations and exporters citing variation in the in

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s that only such exporters are eligible to LUT facilities who have received a remittance of Rs. one crore or 10% of export turnover, whichever is a higher amount, in the previous financial year. A few illustrations are as follows:
i. An exporter had a turnover of ₹ 15 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.5 crore or more (10% of export turnover is more than ₹ 1 crore)
ii. An exporter had a turnover of ₹ 5 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.0 crore or more (10% of export turnover is less than ₹ 1 crore)
iii. An exporter has an export turnover of ₹ 2 crore. He has received ₹ 80 lacs 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

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bond is a priori requirement for export, including supplies to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority and should be accepted within a period of three working days from the date of submission of LUT/bond along with complete documents by the exporter.
d. Purchases from manufacturer and form CT-1: It is learnt that there is lack of clarity about treatment of CT-1 form which was earlier used for purchase of goods by a merchant exporter from a manufacturer without payment of central excise duty. The scheme holds no relevance under GST since transaction between a manufacturer and a merchant exporter is 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.
e. Transactions with EOUs: Zero rating is no

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r Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan”.
Accordingly, it is clarified that acceptance of LUT instead of a bond for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with 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.
g. Bank guar

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d person may not satisfy the condition regarding foreign inward remittances in respect of one particular registration, because of splitting and accountal of receipts and turnover across different registered person with the same PAN. But the total amount of inward foreign remittances received by all the registered persons, having one Permanent Account Number, maybe ₹ 1 crore or more and it also maybe 10% or more of total export turnover. In such cases, the registered person can be allowed to submit bond without bank guarantee.
h. Jurisdictional officer: It has been clarified in Circular Nos. 2/2/2017 – GST dated 4th July, 2017 and 4/4/2017 – GST dated 7th July, 2017 that Bond/LUT shall be accepted by the jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpaye

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Constitution of National Anti-profiteering Authority under GST.
F.1-11(92)-TAX/GST/2017(Part) Dated:- 11-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
NO.F.1-11(92)-TAX/GST/2017(Part)
Dated, Agartala, the 11th August, 2017.
MEMORANDUM
Subject: Constitution of National Anti-profiteering Authority under GST.
Section 171 of the Central Goods and Services Tax Act, 2017 and

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Bill to Ship to
Query (Issue) Started By: – Aakarshan Gupta Dated:- 10-8-2017 Last Reply Date:- 26-9-2017 Goods and Services Tax – GST
Got 9 Replies
GST
We purchased goods from chennai and were delivered to our customer in delhi i.e. consignee, however 40% of goods were not accepted by our customer and were delivered to our place in punjab.
The bill from chennai supplier was in name of our firm.
Now the question is will i be able to book input gst and stock in my books of the material received by us in punjab on the basis of invoice received from chennai supplier? Are there any regulations to be followed in this case??
When the e way bill be applicable what steps would have to be followed then?
Reply By KASTURI SETHI:
The

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e Reply:
Thanks everyone for prompt reply.
Sir, we issued bill of only 60% to the consignee in delhi and rest of goods were delivered to our address in punjab on the same invoice of chennai supplier. We didn't face any issue. This might be wrong.
So how should we execute such transaction in future as this will happen in future also.
The delhi based person is reluctant to issue debit note or purchase bill to us for 40% amount.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,. You have changed your query. When 40 % goods are in your possession, why Delhi based person should issue debit note to you ? 40 % goods have not been entered into his books of accounts. Where are goods physically available at present ?
Reply By Aakarshan Gup

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REGISTRETION
Query (Issue) Started By: – VIJAYANT DUBEY Dated:- 10-8-2017 Last Reply Date:- 24-9-2017 Goods and Services Tax – GST
Got 18 Replies
GST
SIR MUJHE ARN NO. MIL GYA H AB MUJHE AAGE KYA KRNA HOGA JISSE MERA REGISTRETION PURA HO JAYE
Reply By KASTURI SETHI:
The Reply:
Wait for provisional registration certificate. It will be issued within a week. You will receive through your email ID.
Reply By Ganeshan Kalyani:
The Reply:
GST Provisional certificate appko mil jayega.
Reply By AshwaniKumar Sharma:
The Reply:
Sir,
I had applied for Fresh GST Registration on 01st August 2017. I have received my Temprarory ID and ARN Number but I have not received My GSTin Number User ID and Password.
Please advise me what should

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, APPLY HOGA KYA
Reply By VIJAYANT DUBEY:
The Reply:
OR AGAR RCM APPLY HOGA TO SERVICE PROVIDER KO KYA KRNA HOGA MATLAB KI GST TO RECRIVER HI PAID KREGA OR REC BI WHI KREGA LEKIN PROVIDER KO KYA KRNA HOGA INNVOICE OR RETURN KE LIYE
Reply By KASTURI SETHI:
The Reply:
'Manpower' is out of RCM w.e.f. 1.7.17 under GST regime.
Reply By VIJAYANT DUBEY:
The Reply:
LEKIN SIR REGISTRATION TO CIVIL CONTRACTOR KA LIYA HO OR USKA KAAM SIRF LABOUR SUPPLY KA H TAB
OR USKI PICHLI INCOME TAX RETURNS BI AS A CIVIL CONTRACTOR HI GYI HO TO
Reply By VIJAYANT DUBEY:
The Reply:
SIR WHEN A PERSON SUPPLY LABOUR POWER AS A LABOUR CONTRACTOR
TB BHI KYA WO RCM KE BAHAR HOGA
Reply By KASTURI SETHI:
The Reply:
Yes. Such supply of labour is also o

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on lena hoga kya
or agar usne lilya to igst fir kyo h
Reply By KASTURI SETHI:
The Reply:
You will have to apply for new registration in the State where you have supplied labour.
Reply By KASTURI SETHI:
The Reply:
Your registration in another State is additional and linked to Original registration. Additional is not basic. Hence IGST.
Reply By KASTURI SETHI:
The Reply:
I am of the view that Govt. should allow additional place of business in another State instead of additional registration. This provision is illogical and csuses problem to the assessee. Govt. revenue is safe if it is done so. No danger to ITC policy. I advise you raise voice by way of making representation to GST Council. This should be done through Association of In

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Basic concept of Taxable event (Levy), Quantification of tax, Collection of tax etc. – OLD
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Various Aspect of Taxability – Taxable event (Levy), Quantification of tax, Collection of tax etc.
 
A taxable event is that which on its occurrence creates the liability to tax, which liability does not exist at a later point of time. Even though the taxable event of a tax happens to be at a particular point of time, the levy and collection of such tax may be postponed, for administrative convenience, to a later date. – Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court] [two member bench]
 
In the Goodyear India Ltd. (supra), Apex Court ha

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on taxed does not voluntarily pay. ”
 
Though the decision of Supreme Court in the case of Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court]  was dissented by the 3 member bench in the case of,  Hotel Balaji Versus State of Andhra Pradesh [1992 (10) TMI 240 – SUPREME COURT OF INDIA], the basic principle as stated above was not touched upon.
 
Further, 3 member bench of apex court in the case of State of Kerala v. Alex George [2004 (11) TMI 104 – SUPREME Court] decided the issue following the principle of taxable event as decided in the case of Goodyear India Ltd. v. State of Haryana [1989 (10) TMI 52 – SUPREME Court] [two member bench]
 
Also see an important Decision by 5 member bench

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Meeting of Regional Authorities of Directorate General of Foreign Trade to deliberate on the issues related to Mid-Term Review of the Foreign Trade Policy 2015-20 and GST
GST
Dated:- 10-8-2017

In order to take stock of the exports situation in the post GST regime, a meeting of all Regional Authorities of Directorate General of Foreign Trade (DGFT) and the SEZ Commissioners under the chairmanship of Director General of Foreign Trade, is being held on 10th and 11th August, 2017 in New Delhi.
Regional Authorities, which are interfacing with the exporter community, will deliberate and give specific suggestions on GST and Mid-Term review of Foreign Trade Policy (FTP) 2015-20. These include measures for boosting employment generati

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GST on Khadi products
GST
Dated:- 10-8-2017

Ministry of Micro, Small and Medium Enterprises (MSME) welcomes the introduction of GST. The entire Khadi & Village Industries (KVI) sector has been enjoying the benefit of tax exemption even under the pre-independence era. With the exemption to the SSI sector being drastically reduced from the existing ₹ 150 lakh to ₹ 20 lakh, the exemption cover enjoyed by many of the Khadi Institutions (KIs) has been removed. KIs are now mandated to obtain registration under GST and also pay GST on various Khadi products which is 5%. The products of the Village Industries sector were either taxed @ 0-14.30% before-GST and post-GST the same products attracts tax @ 12-28%, and the detail

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14%
28%
Auto-parts
14%
28%
Garage Equipment
14%
28%
Hand-made soap (3401)
0%
18%
Hand-made paper (4802)
0-4%
12%
Herbal Shampoo (3305)
5-12%
28%
Leather Products (suit-case/brief-case/other articles)
5-12%
28%
Agricultural, Horticultural or Forestry Machinery for Soil preparation
5%
12%
Harvesting or threshing machinery
0%
12%
All food mixes, sharbat, ready to eat packaged food
5%
18%
Hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
5%
18%
At present only Khadi yarn produced in Khadi sector is exempted, while other Khadi products attracts 5% GST. Ministry of MSME has approached Ministry of Finance to consider the sector for

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Pre-GST Rebate of State Levies Extended for Garments and Textiles Exports from July 1 to September 30, 2017.
Circulars
Customs
Continuation of pre-GST rates of Rebate of State Levies (RoSL) f

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Payment of GST against outward supplies of July'17
Query (Issue) Started By: – MohanLal tiwari Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
As per yesterday's GSTN webinar, transitional credit will be available for July only after filing trans forms and not through GSTR-3b. Since GSTR-1 & 2 is not yet uploaded on GST portal, while consulting with the local GST authority, they are asking for payment of total payable GST of July in cash without adjusting ITC for the month and Cenvat carried forward.
Kindly advise for payment of GST for the month of July after adjusting ITC & cenvat.
Reply By PAWANKUMAR GARG:
The Reply:
AS PER LAW GST WOULD BE PAYABLE FOR THE MONTH OF JULY AND

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June & earlier. Do we have any other option except for going to court of justice.
Reply By MohanLal tiwari:
The Reply:
I do agree with opinion of Kalyani Ji but how far it is acceptable to deptt for utilizing ITC without filing of GSTR-1, 2 & 3..
Reply By KIRTIKUMAR PUROHIT:
The Reply:
I do agree with Mohanlal Tiwariji, but Due to non providing TRANS-1 in Common Portal By Authority its not fault of GST Reg. Person why we bare this but we are help less YOU CAN FILE PIL TO HIGH COURT TO GET OUR RIGHT.
Reply By Ramaswamy S:
The Reply:
Had discussed the issue with the AC of GST yesterday. Am told by the officer that they have taken up the matter with GST and he expects the clarification would come before filing GSTR 3B.
Regards
S,Ramasw

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Clarification on VAT vs. GST for Pre-July 1, 2017 Contracts: Determine Applicable Tax Based on Supply Timing.
Circulars
GST – States
Levy of VAT or GST on Supply of goods / works contract – w

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Switching Tax Schemes: Reverse ITC on Capital Goods for Up to 5 Years; No Credit on Older Inputs.
Notes
GST
Switching between the composition scheme and normal scheme of payment of tax – When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5 years, there is no limit on inputs held in stock – But when opted out from the composition scheme, credit cannot be availing on inputs and capital goods which are more than 1 years old.
TMI Updates – Highlights, q

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