Imports Under Export Promotion Schemes Exempt from Customs Duties but IGST and Cess Still Apply.
Circulars
Customs
Under the GST regime, Customs duties will be exempted on imports made under
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IGST Applies to Pre-July 1 Cargo with Bill of Entry Filed On or After July 1, 2017.
Circulars
Customs
Imports of goods – IGST would be levied on cargo which has arrived prior to 1st July but
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Guidance Note on GST for Importers/Exporters: Key Customs Procedures, Compliance Steps, and Tax Policy Updates.
Circulars
Customs
GST implementation – Guidance Note for Importers and Exporter
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Customs Tariff Act 1975 Updated: New IGST and GST Cess Rules for Imports Affect Bills of Entry and Shipping Forms.
Circulars
Customs
Since new provisions for levy of IGST and GST compensation
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New Circular Details Accounting Framework for GST: Implementation, Compliance, and Reporting Obligations for Businesses in Different States.
Circulars
GST – States
Circular regarding Accounti
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Fixation of Brand Rate of Drawback u/r 6 & 7 for GST: Ensuring Fair Refunds for Exporters.
Circulars
Customs
The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7
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Customs Procedures Update: Changes in Bill of Entry and Shipping Bill Declarations Align with GST Framework.
Circulars
Customs
Implementation of GST in Customsââ¬âChanges in BE/SB Declarationâ
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SELF INVOICE
Query (Issue) Started By: – pawan singhal Dated:- 3-8-2017 Last Reply Date:- 11-9-2017 Goods and Services Tax – GST
Got 3 Replies
GST
HOW TO MADE SELF INVOICE FOR URD PURCHASES. IS SELF INVOICE BILL HAVE CONTINUE SERIES OF SELE INVOICE. MEANS IF WE ARE MAINTAING SALES REGISTER THEN IS WE HAVE TO PREPARED SELF INVOICE CONTINUE BY MAINTAINING SERIAL NUMBER OF SALES..
Reply By KASTURI SETHI:
The Reply:
Replies to all queries are yes.
Reply By KIRTIKUMAR PUROHIT:
The Rep
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NON GST SUPPLY MEANING
Query (Issue) Started By: – pawan singhal Dated:- 3-8-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 7 Replies
GST
WHAT IS MEANS OF INWARD NON GST SUPPLY IN FORM 3B AT COLUMN NO.5. IS THAT MEANS ALL EXP ON WHICH NO GST PAYBLE LIKE SALRY , INTREST, PETROL EXP.
Reply By KASTURI SETHI:
The Reply:
Non-GST supply means non-taxable supply e.g. service by employee to employer (without contract), sale of land etc. These are in addition to your examples.
The purpose for this column is to examine whether exemption from GST has been availed correctly or not.
Reply By MUKUND THAKKAR:
The Reply:
please read sr no 5 of GSTR-3B mention
VALUE IF EXEMPT,NIL-RATED AND NON-GST INWARD SUPPLIES. NOT
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gst on water
Query (Issue) Started By: – pawan singhal Dated:- 3-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
what is gst rate on water usage in factory
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RATE FOR SALE OF SOFTWARE
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 3-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
What is the GST Rate for sale of Software
Reply By KASTURI SETHI:
The Reply:
18% under HSN 998314
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
What about rate of tax on tamil software, it was exempted under previous regime.
Thanks in advance.
Reply By KASTURI SETHI:
The Reply:
Have you
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Which details of export required to be shown in GSTR1
Query (Issue) Started By: – Yatin Bhopi Dated:- 3-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear expert
We are manufacturer and done export under LUT in July 2017. In GSTR1 at table 6 we need to declare details of zero rated supplies. in case of export when we clear goods from factory we generate GST invoice (having different series of invoice) as per GST invoice rules for movement of goods from factory to port. After receipt of Bill of lading, shipping bill when it actually dispatch from port we book the actual export sale (having different series of invoice)
There are always stock at port which are clear from factory but not from po
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pping bill not available then we need to amend such invoice in next return. Is that means we need to declare GST invoice no in return and not actual export booking invoice
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill
Reply By Kishan Barai:
The Reply:
Your GSTN number has to b
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Purchase from unregistered dealer who is otherwise required to take GST registration
Query (Issue) Started By: – Archna Gupta Dated:- 3-8-2017 Last Reply Date:- 3-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
If we receive consultancy services from unregistered dealer in the same State and we know that he has crossed the basic exemption limit of 20 lacs, in that case should we deposit GST under RCM or we may suffer legal consequences for dealing with such pers
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Insight of Documentation under GST – (Special Reporting in GSTR 1)
By: – Naimish Padhiar
Goods and Services Tax – GST
Dated:- 3-8-2017
It may be noted that in the GSTR 1 return, following declarations has to be filed by the supplier & has to maintained a consecutive series of all such documents :-
Sr.
No.
Nature of document
From
To
Total Number
Cancelled
Net Issued
1
Invoices for outward supply
2
Invoices for inward supply from
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
10
Delivery Challan for supply on approval
11
Delivery Challan in case of liquid gas
12
Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)
* Invoices for outward supply
Tax Invoices relating to Outward Supplies needs to be generated in a serial number as per the Invoice rules and as per the requirement of Outward Supply returns (GST
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d GSTIN or UIN, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered and where the value of taxable supply is fifty
thousand rupees or more;
(f) HSN code of goods or Accounting Code of services;
(g) description of goods or services;
(h) quantity in case of goods and unit or Unique Quantity Code thereof;
(i) total value of supply of goods or services or both;
(j) taxable value of supply of goods or services or both taking into account discount or
abatement, if any;
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(m) place of supply along with the name of State, in case of a supply in the course of inter-State
trade or commerce;
(n) address of delivery where the same is differe
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e :
(a) the word “Revised Invoice”, wherever applicable, indicated prominently;
(b) name, address and GSTIN of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial
year;
(e) date of issue of the document;
(f) name, address and GSTIN or UIN, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or h
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n characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial
year;
(d) date of issue of the document;
(e) name, address and GSTIN or UIN, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered;
(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorized representative:
Credit Note
Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the t
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n or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial
year;
(d) date of issue of the document;
(e) name, address and GSTIN or UIN, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the name of State
and its code, if such recipient is un-registered;
(g) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited
or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorized representative:
Receipt voucher
On receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as contained in a tax invoice, evidencing receipt of such payment.
Subsequently when no supply is
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pient;
(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 authorized representative
Payment Voucher
A registered person who is liable to pay tax on a reverse charge basis either from unregistered person or otherwise (compulsory reverse charge u/s 9(3) or as importer of services) shall issue a payment voucher at the time of making the payment to the supplier.
These mandates generation of vouchers in a single or multiple series and should contain details such as :
(a) name, address and GSTIN of
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pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment.
The particulars of these refund voucher are:
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively , and any combination thereof, unique for a financial
year
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated
tax, Union territor
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TIN of the consigner, if registered,
(iii) name, address and GSTIN or UIN of the consignee, if registered,
(iv) HSN code and description of goods,
(v) quantity (provisional, where the exact quantity being supplied is not known),
(vi) taxable value,
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess,
where the transportation is for supply to the consignee,
(viii) place of supply, in case of inter-State movement, and
(ix) signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following
manner:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be
declared in FORM [WAYBILL].Where the goods being transported are for the purpose of supply to the re
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ACCOUNTS AND RECORDS IN GST
By: – RadheyShyam Mangal
Goods and Services Tax – GST
Dated:- 3-8-2017
The GST regime has just been implemented, hence it is upmost necessary to understand the provisions related to accounts and records by every registered persons. The relevant provisions of law in GST regarding Accounts and Records are detailed in Section 35 and Section 36 of Central Goods and Service Tax Act, 2017 read with Rule 56 to 58 of Central Goods and Service Tax Rules, 2017. . These provisions are discussed below-
The registered person shall keep and maintain Books of accounts at his principal place of business and if having more than one place of business then accounts related to such additional place at such places keeping a true and correct account of-
* Production of Goods i.e. monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste
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, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers also a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(j) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(k) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of GST Rules;
(l) the complete address of the premises where goods are stored by him, including goods stored during transit .
(m) Special record for works contract showing –
(i) the names and addresses of the persons on whose behalf the works contract is executed;
(ii) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract;
(iii) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract;
(iv) the de
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tor of warehouse or godown and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods
Special provisions for such persons –
* Such person, if unregistered, shall get unique enrolment number through the common portal by filing FORM GST ENR-01
* The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
* Transporters shall maintain records of goods transported, delivered and goods stored in transit by him along-with the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
* every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of s
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Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE NO. 30/2017 Dated:- 3-8-2017 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: 03.08.2017
PUBLIC NOTICE NO. 30/2017
Sub: Clarification regarding exports under claim for drawback in the GST scenario-Reg.
Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Circular No. 32/2017-Cus dated 27.07.2017 on the above cited subject.
2. As you are aware, the higher All Industry Rates (AIRS) under Duty
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jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated 26.07.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Conditions of Notific
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respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 01.07.2017 but let export order has not been issued before 01.07.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Co
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Clarification regarding exports under claim for drawback in GST Scenario
PUBLIC NOTICE No. 42/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 03.08.2017
PUBLIC NOTICE No. 42/2017
Subject: reg.
Attention of the Trade is invited to Board's Circular No. 32/2017- Customs issued vide F. No. 609/64/2017-DBK dated 27.07.2017.
2. As you are aware, the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017).
3. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide Note and Condition 12A of Notificatio
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otes and Conditions of Notification No. 131/2016-cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.1.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill, In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This
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have the declarations given by exporters about non-availment of ITC/ refund etc. in respect of exports under drawback verified at the time of audit of these units/ exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback.
8. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority.
9. Difficulties faced, if any, may be brought to the notice of the undersigned.
(P. V. R. Reddy),
Principal Commissioner,
Custom House, Kandla
=============
Document 1
Self-declaration for claiming higher rate of AIR of duty drawback under column (4)
and (5) of the AIR Schedule under Notification No. 131/2016-Customs (N.T.) dated
31.10.2016 (as amended)
I/We, M/s.
IEC No.
and address
hereby
declare that in respect of export products covered
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Customs – Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof
PUBLIC NOTICE No. 26/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/27/2017 City cus Tech
Date: 03.08.2017
PUBLIC NOTICE No. 26/2017
Sub: Customs – Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 33/2017-Customs dated 01.08.2017 on th
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ed goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e. when the import declarations are filed before the Customs authorities for the
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Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
42/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No:02836-271468/469, Fax No.02836-27 1467
F. No. S/20-07/AG/GST/17-18
Dated: 03/08/2017
PUBLIC NOTICE No. 42/2017
Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
Attention of the Trade is invited to Board's Circular No. 32/2017- Custom issued vide F. No. 609/64/2017-DBK dated 27.07.2017.
2. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz, rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Draw
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etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (NT) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Conditions of Notification No. l31/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under
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products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there . could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016-Customs (NT) shall continue.
7. As part of audit checks, the need f
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Notification regarding classess of Officers with their respective jurisdicition appointed under Tripura State Goods & Services Tax Act,2017.
F.IV-03(15)-TAX/2017 Dated:- 3-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO. F.IV-03(15)-TAX/2017
Dated, Agartala, the 03rd August, 2017
NOTIFICATION
In exercise of powers conferred by Section 3 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Governor of Tripura is hereby pleased to appoint the Commissioner of Taxes, the Additional Commissioner of Taxes, the Joint Commissioner of Taxes, the Deputy Commissioners of Taxes, the Assistant Commissioners of Taxes, the Superintendents of Taxes and the Inspectors of Taxes appointed under Tripura Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), as the Chief Commissioner of State Tax, the Additional Commissioner of State Tax, the Joint Commissioner of State Tax, the De
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mmissioners of Taxes, the Assistant Commissioners
of Taxes, the Superintendents of Taxes and the Inspectors of Taxes appointed under Tripura
Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), as the Chief Commissioner of State
Tax, the Additional Commissioner of State Tax, the Joint Commissioner of State Tax, the
Deputy Commissioners of State Tax, the Assistant Commissioners of State Tax, the
Superintendents of State Tax and the Inspectors of State Tax respectively and is also hereby
pleased to appoint Special Commissioner of State Tax for carrying out the purposes of the
Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) with their
jurisdiction over the area as mentioned in the table below, as required under sub-section (2)
of Section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of
2017):
TABLE
SI.
Officers
No.
Headquarters
Areas in which power are to be
exercised
Chief Commissioner of
1.
State Tax.
Agartal
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Tax,
Agartala
Charge-III, Agartala.
Superintendent of State Tax
12.
and Inspectors of State Tax,
Agartala
Charge-IV, Agartala.
Superintendent of State Tax,
13. Inspectors of State Tax,
Agartala
Charge-V, Agartala.
Superintendent of State Tax
14.
and Inspectors of State Tax,
Agartala
Charge-VI, Agartala.
Superintendent of State Tax
15.
and Inspectors of State Tax,
Agartala
Charge-VII, Agartala.
Superintendent of State Tax
16.
and Inspectors of State Tax,
Agartala
Charge-VIII, Agartala.
17.
Superintendent of State Tax
and Inspectors of State Tax,
Vigilance Cell, Agartala.
Agartala
18.
Superintendent of State Tax
and Inspectors of State Tax,
Dharmanagar Charge.
Dharmanagar
Superintendent of State Tax
19.
and Inspectors of State Tax,
Udaipur Charge.
Udaipur
Superintendent of State Tax
20.
and Inspectors of State Tax,
Kailasahar Charge.
Kailasahar
Superintendent of State Tax
21.
and Inspectors of State Tax,
Belonia Charge.
Belonia
Superint
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Reply by Finance Minister on GST dated 2-8-2017
GST
Dated:- 2-8-2017
News – Press release – PIB
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Applicability of RCM on services received from unregistered dealer
Query (Issue) Started By: – Archna Gupta Dated:- 2-8-2017 Last Reply Date:- 3-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
Please clarify that if there is no minimum threshold limit on Inter state transactions for registration under GST then why there is a provision in Section 5(4) of IGST Act,2017 for liability under reverse charges on the receiver of taxable goods or services or both on inter state transactions if the same is supplied from unregistered dealer, meaning thereby that the supplier is prohibited to make inter state sale of taxable goods or services or both without registration under GST.
Looking forward to your help.
Best
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s shall not be liable to registration, namely:
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of cultivation of land.
A dealer who has not taken registration on the ground that his turnover during previous financial year is below ₹ 20 lakhs is wholly exempted from payment of tax and if any registered person who procures goods from such unregistered dealer need not pay gst under reverse charge. If the Department insists on payment of gst then the provision giving exemption to a dealer whose turn over is below
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for GSTR1, Aggregate turnover and turnover for april,may and june.
Query (Issue) Started By: – RameshBabu Kari Dated:- 2-8-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
To file GSTR1, Its is asking aggregate turnover for previous year and also aggregate turnover for the period of April,May and June.
As books of accounts and balance sheet preparation not yet done now, it will be prepared by end of the september only, In such case, sha
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supplies to SEZ unit
Query (Issue) Started By: – Gorantla Bhaskar Rao Dated:- 2-8-2017 Last Reply Date:- 20-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts
One manufacturing unit is supplying goods and services to SEZ. After GST coming into existence, the exporters need to pay GST on their supplies to GST and to overcome the same they intend to file LUT with the department. But as per the Notification No.16/2017-Central Tax Dt.7.7.2017, CBEC specified certain condition and safeguards for the registered persons to supply goods or services for export without payment of integrated tax for furnishing LUT in place of Bond. As per one of the conditions, the exporter who received due foreign inward remittances amou
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GST applicability on borewell
Query (Issue) Started By: – RameshBabu Kari Dated:- 2-8-2017 Last Reply Date:- 12-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Borewell drilling services providing to state govt for the purpose of drinking water & agriculture use, what is the tax rate under GST or Exempted ?
GST applicability on bore-well ?
What are the related provisions and notifications if any relating to borewell services to govt/ to any other
Reply By KA
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