Goods and Services Tax

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 29-6-2017 Last Replied Date:- 29-6-2017 – Please specify the GST Rate of HSN Code 84193900 (Other dryer other than Household Machinery)In our case we are manufacturing Pharma Machines and the dryer which is used in Pharma Industries. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Schedule -III of Notification No. 1/2017-Central Tax-Rate dated 28.06.2017 Machinery for cleaning or drying bottles or other con

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Rule 91 – Rules – Refund – Central Goods and Services Tax Rules, 2017 – Rule 91 – 91. Grant of provisional refund.- (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the app

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Rule 90 – Rules – Refund – Central Goods and Services Tax Rules, 2017 – Rule 90 – 90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where t

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Goods and Services Tax – GST – Dated:- 29-6-2017 – At the time of the release of the Foreign Trade Policy (1st April, 2015-31st March 2020), it was mentioned that the policy would be reviewed mid-term with the objective of making a mid-course assessment and modification where required. During one of the stakeholder consultations, it was announced that an effort will be made to release the mid-term review before 01st July, 2017 to align this with the roll out of GST. Number of representations ha

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Rule 84 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 84 – 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings u

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Rule 82 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 82 – 82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilit

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Rule 83 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 83 – 83. Provisions relating to a goods and services tax practitioner.- (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Commercial Tax Department of any State Government or of the 3[Central Board of Indirect Taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or (b) that he has enrolled as a sales tax practit

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the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (b) of 1[sub-rule] (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of 4[thirty months] from the appointed date. (4) If any goods and services tax practitioner is found g

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n has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner. 5[(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish inf

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– (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). Notes:- 1. Substituted vide Not. 17/2017 – Dated 27-7-2017, w.e.f. 1st July, 2017 , before it was read as, " sub-section " 2. Substituted vide Notification No. 26/2018 – Central Tax dated 13-06-2018, before it was read as, " one year " 3. Substituted vide Notification No.

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Final return – Rule 81 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 81 – 81. Final return.- Every registered person required to furnish a final return under section 45, shall

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Rule 80 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 80 – 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: P

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Rule 79 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 79 – 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in wh

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Rule 78 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 78 – 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FO

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Rule 77 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 77 – 77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may c

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Claim of reduction in output tax liability more than once – Rule 76 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 76 – 76. Claim of reduction in output tax liability more than

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Rule 75 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 75 – 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom an

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Rule 74 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 74 – 74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of reduction in output tax liability in respect of any

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Rule 73 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 73 – 73. Matching of claim of reduction in the output tax liability .- The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) credit note number; (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be exten

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Goods and Services Tax – Started By: – Karthik Ramanathan – Dated:- 29-6-2017 Last Replied Date:- 30-6-2017 – 1.Whether the GST will be beneficial for the poor or middle class people ?2. The Prices of Consumable items of common people may rise under GST and eating at restaurants will become costlier. Whether the State Govt. or Central Govt. will take responsibility for control of these price fluctuations which affects common salaried class people ? The best example is Milk and Milk Products. –

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Claim of input tax credit on the same invoice more than once – Rule 72 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 72 – 72. Claim of input tax credit on the same invoice more

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Rule 71 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 71 – 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom

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Rule 70 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 70 – 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated a

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 29-6-2017 – Introduction The GST Acts of Central as well States empowers the respective Governments to appoint officers as per requirement to administer the GST regime. In many of the provisions we may come across the term proper officer to deal with such cases. Therefore we have to check in any action by the Department whether the action has been initiated by the proper officer. In some provisions we may see the expression deemed proper officer . Rule 13 of Anti-Profiteering Rules,2017 which got the approval of the GST Council in its meeting held on 18.05.2017, provides that the Director General of Safeguards, or an officer authorized by him in this behalf shall be deemed to be the proper officer to exercise such power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have the power in any inquiry in the same mann

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section 5(2) of the said Act, the Board assigned the following officers, the functions as the proper officers in relation to various sections of the said Act or the rules made there under in relation to composition levy and registration- Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of central taxare assigned as proper officers for the following functions- Under Composition levy Under section 10(5) – this section provides that if the proper officer has reasons to believe that a taxable person has paid tax under section 5(1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatits mutandis apply for determination of tax and penalty; Rule 6 – Rule 6 of Central Goods and Services Tax Rules, 2017 deals with the procedure of validating of composition levy. Rule 6(4) provides that where the p

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tion, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration. The first proviso to section 27(1) provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of 90 days by a further period not exceeding 90 days. Section 30 – Revocation of cancellation of registration – Section 30(1) provides that subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within 30 days from the date of service of the cancellation order. The proper officer may, in such manner and within such powers as may be prescribed, by order, either revoke cancellation of the registration or reject the application. Rule 23 – This rule prescribes the procedure for revocation of cancellation of registration

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equiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant shall furnish the reply within a period of 7 working days from the date of the service of the notice in Form GST REG – 24; On receipt of the information in clarification in Form GST REG – 24, the proper officer shall proceed to dispose of the applicationwithin a period of 30 days from the date of the receipt of such information or clarification from the applicant; Rule 25 – Physical verification of business premises in certain cases – This rule provides that where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in Form GST REG – 30 on the common portal within a period of 15 working days following the date of such verific

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ation without giving the person an opportunity of being heard; Section 29 – Cancellation of registration – The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where- the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other entity, demerged or otherwise disposed of; or there is any change in the constitution of the business; or the taxable person, other than the person registered under section 25(3), is no longer liable to be registered under section 22 or 24; The proper officer may cancel the registration of a person from such date including any retrospective date, as he may deem fit, where- a registered person has contravened such provisions of the Act or the rules made there under as may be pre

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per officer under the Act; Rule 12 – Grant of registration to persons required to deduct tax at source or to collect tax at source – This rule prescribes the procedure for the grant of registration to persons required to deduct tax at source or to collect tax at source, after due verification by the proper officer; Rule 16 – suo-motu registration – This rule prescribes the procedure for the proper officer to register a person who is liable to registration under this Act, on a temporary basis and issue an order in Form GST REG – 12; Rule 17 – Assignment of Unique Identity Number to certain special entities – This rule prescribes the procedure to grant UIN to a person who requires to obtain the same; Rule 19 – Amendment of registration – This rule prescribes the procedure by the procedure to amend the registration on the application furnished by the registered person; Rule 22 – Cancellation of registration – This rule prescribes the procedure by the proper officer to cancel the registrat

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Rule 69 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 69 – 69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) invoice or debit note number; (d) invoice or debit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of ma

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Rule 69 – Rules – Returns – Goods and Services Tax – Rule 69 – 69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) invoice or debit note number; (d) invoice or debit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to c

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Notice to non-filers of returns – Rule 68 – Rules – Returns – Central Goods and Services Tax Rules, 2017 – Rule 68 – 68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, ele

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News and Press Release – Dated:- 29-6-2017 – GST rates and General Exemptions GST rates and General Exemptions – item wise Rate Notifications – Effective Notifications IGST – Rate of Tax, Exemption, Reverse Charge etc. CGST – Rate of Tax, Exemption, Reverse Charge etc. UT GST – Rate of Tax, Exemption, Reverse Charge etc. Cess – Rates of Compensation Cess on Goods/ Services In case of difficulty in classification: Customs Tariff Act, 1975 has to be referred. + Use advanced search facility to fin

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