Order of Amendment

Goods and Services Tax – GST REG – 15 – Form GST REG-15 [See rule 19(1)] Reference Number – << >> Date – DD/MM/YYYY To (Name) (Address) Registration Number (GSTIN / UIN) Application Reference No. (ARN) Dated – DD/MM/YYYY Order of Amendment This has reference to your application number dated regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashb

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Application for Amendment in Registration Particulars (For all types of registered persons)

Application for Amendment in Registration Particulars (For all types of registered persons) – Goods and Services Tax – GST REG – 14 – Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 1. GSTIN/UIN 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective Date (DD/MM/YYYY) Reasons(s) 5. List of documents uploaded (a) (b) (c) … 6. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature Name of Authorised Signatory Designation / Status: Place: Date: Instructions for submission of applica

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Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others

Goods and Services Tax – GST REG – 13 – 1[FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs

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ities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent

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or UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.] ********************** Notes:- 1.

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Order of Grant of Temporary Registration/ Suo Moto Registration

Goods and Services Tax – GST REG – 12 – Form GST REG-12 [See rule 16(1)] Reference Number – Date: To (Name): (Address): Temporary Registration Number Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable 2. Gender Male/Female/Other 3. Father s Name 4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street Tow

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Trasport of passenger from unregistered dealer in case of tour operator

Goods and Services Tax – Started By: – Pradeep Singh – Dated:- 22-7-2017 Last Replied Date:- 23-7-2017 – We are having business of tour operator we are taking services from unregistered vehicle owner for our client from travelling from one place to another within state and out of state what is the tax liability under gst in case of Reverse charge mechanism for service taken from unregistered vehicle owner and also provide the tax rate .can i take input tax credit if any tax liability arises after payment of tax under RCM – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If you are a registered person under GST and you received supply from an unregistered person, then you are liable to pay tax on reverse charge basis at the rate applicable to

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Application for extension of registration period by casual / non-resident taxable person

Goods and Services Tax – GST REG – 11 – Form GST REG-11 [See rule 15(1) ] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) From To DD/MM/YYYY DD/MM/YYYY 6. Period for which extension is requested. From To DD/MM/YYYY DD/MM/YYYY 7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.) Inter- State Intra-State Centra

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Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person

Goods and Services Tax – GST REG – 10 – 1[Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation

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would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support

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horised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signato

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Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

Goods and Services Tax – GST REG – 08 – Form GST REG-08 [See rule 12(3) ] Reference No Date: To Name: Address: Application Reference No. (ARN) (Reply) Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of registration under the Act. __ Whereas no reply to show cause notice has been filed; or __ Whereas on the day fixed f

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Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)

Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) – Goods and Services Tax – GST REG – 07 – Form GST REG-07 – Forms

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Order of Rejection of Application for (Registration / Amendment / Cancellation/)

Order of Rejection of Application for (Registration / Amendment / Cancellation/) – Goods and Services Tax – GST REG – 05 – Form GST REG-05 [See rule 9(4)] Reference Number: Date- To Name of the Applicant Address – GSTIN (if available) Order of Rejection of Application for (Registration / Amendment / Cancellation/) This has reference to your reply filed vide ARN dated. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. 2. 3. …There

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Clarification/additional information/document for (Registration/Amendment/Cancellation)

Clarification/additional information/document for (Registration/Amendment/Cancellation) – Goods and Services Tax – GST REG – 04 – Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for (Registration/Amendment/Cancellation) 1. Notice details Reference No. Date 2. Application details Reference No Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. Address 7. Whether any modification in the application for registration or fields is required.-

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Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation)

Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation) – Goods and Services Tax – GST REG – 03 – Form GST REG-03 [See rule 9(2)] Reference Number: Date- To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation)

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Acknowledgment

Goods and Services Tax – GST REG – 02 – Form GST REG-02 [See rule 8(5)] Acknowledgment Application Reference Number (ARN) – You have filed the application successfully and the particulars of the application are given as under: Date of filing : Time of filing : Goods and Services Tax Identification Number, if available : Legal Name : Trade Name (if applicable): Form No. : Form Description : Center Jurisdiction : State Jurisdiction : Filed by : Temporary reference number (TRN), if any: Payment de

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The Union Finance Minister, Shri Arun Jaitley:The National Trade Facilitation Action Plan (NTFAP) aims to align border procedures with international best practices and improve Ease of Doing Business; Dr Kunio Mikuriya, Secretary General, World C

The Union Finance Minister, Shri Arun Jaitley:The National Trade Facilitation Action Plan (NTFAP) aims to align border procedures with international best practices and improve Ease of Doing Business; Dr Kunio Mikuriya, Secretary General, World Customs Organization (WCO) calls on the Finance Minister and praises the massive reforms undertaken by the present Government in the Indian Taxation System including implementation of GST – Goods and Services Tax – GST – Dated:- 22-7-2017 – The Union Finance Minister, Shri Arun Jaitley said that the National Trade Facilitation Action Plan (NTFAP) aims to align border procedures with international best practices and improve Ease of Doing Business. He said that it would not only ensure compliance with t

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es taken by the Indian Customs to facilitate trade particularly the release of the National Trade Facilitation Action Plan (NTFAP). While praising the massive reforms undertaken by the present Government in the Indian Taxation System including implementation of GST, Dr Mikuriya said that the efforts made with regard to outreach and capacity building before implementation of GST in India can be emulated by many other countries. Dr Kunio Mikuriya further mentioned about WCO working with G-20 on illicit financial flows. He sought Indian support for the study on illicit financial flows and plugging of trade based money laundering. Dr Kunio Mikuriya, Secretary General, WCO is on a two day official visit to India. Earlier, he along with the Chair

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gst on money transfer

Goods and Services Tax – Started By: – tarun verma – Dated:- 22-7-2017 Last Replied Date:- 25-7-2017 – sir please provide me gst rate on money transfer and is commission on money transfer is amounts to turnover or transfeered amount + commission cover under the turnover. – Reply By Kishan Barai – The Reply = Do you have Business of Finance / Money Transfer or you just need to transfer money to some ones bank account ?? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The querist may give informa

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Exports under GST

Customs – Import – Export – SEZ – By: – Kishan Barai – Dated:- 22-7-2017 Last Replied Date:- 27-7-2017 – No amendments have been made to the drawback provisions (Section 74 or Section 75) under Customs Act 1962 in the GST regime. Hence, the drawback scheme will continue in terms of both section 74 and section 75. Option of All Industry Rate (AIR) as well as Brand Rate under Section 75 shall also continue. Drawback under section 74 will refund Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported. At present Duty Drawback Scheme under section 75 neutralises Customs duty, Central excise duty and Service Tax chargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of export goods. Under GST regime, Drawback under section 75 shall be limited to Customs duties on imported inputs and Central Excise duty on items specified in Fourth Schedule to Central Excise Act 1944 (

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ndustry Rates for the transition period shall be notified before 1.7.2017. The AIR for post transition period shall be notified in due course of time. The certificates from jurisdictional GST officer as referred above may not be available during initial days. As per Systems design, whenever higher rate (composite rate) of drawback is claimed, the non-availment of credit certificate is a mandatory document and unless it is recorded as available, shipping bill will not move to LEO stage. In such a situation, all field formations shall ensure that exports are not delayed for requirement of the said certificate. The way out in such situation for the exporter is to amend the shipping bill to claim lower rate. The exporter will have an option to file supplementary claim as per Drawback Rules at a later date once the certificate is obtained. A similar issue in respect of Cenvat credit has been examined and clarified in the past vide Instruction no. 609/159/2016-DBK dated 13.03.2014. Secondly,

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s, namely: – (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e Refund Rules 2017). For the option (a),procedure to file refund has been outlined in the Refund Rules under GST. The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documentary evidences as prescribed in the said

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ing Bill formats including Courier Shipping Bill are being amended to include GSTIN and IGST related information so as to ensure that the export benefits like refund of IGST paid as well as accumulated input tax credit can be processed seamlessly. For the benefit of the trade, modified Forms have been hosted on the departmental website, www.cbec.gov.in. Further, suitable notifications shall be issued to amend the relevant regulations and introduce modified Forms. XV. Export under factory stuffing procedures: In the context of GST, taking into account the obligation of filing GSTR 1 and GSTR 2 by exporters who are registered under GST, Board intends to simplify the procedure relating to factory stuffing hitherto carried out under the supervision of Central Excise officers. It is the endeavour of the Board to create a trust based environment where compliance in accordance with the extant laws is ensured by strengthening Risk Management System and Intelligence mechanism of the department.

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Calculation on Import Duty Post GST

Customs – Import – Export – SEZ – By: – Kishan Barai – Dated:- 22-7-2017 Last Replied Date:- 6-8-2017 – Case 1.-Where product attracts IGST but not CVD Suppose Assessable Value (A.V.) including landing charges =Rs. 100/- (1) BCD- 10% (2) IGST-12% (3) Education cess – 2% (4) Higher education cess -1% In view of the above parameters, the calculation of duty would be as below: (a) BCD = ₹ 10 [10% of A.V.] (b) Education cess- ₹ 0.2 [2% of (a)] (c) Higher education cess- ₹ 0.1 [1% of (a)] (d) IGST- ₹ 13.236 [A.V.+(a) +(b) +(c)]x12% Case 2. Where product does not attract CVD but attract IGST as well as compensation cess Suppose Assessable Value (A.V.) including landing charges =Rs. 100/- (1) BCD- 10% (2) IGST-12% (3) Educ

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+ BCD) (c) Education cess- ₹ 0.464 [2% of (BCD+CVD)] (d) Higher education cess- ₹ 0.232 [1% of (BCD+CVD)] (e) IGST- ₹ 34.69 [A.V.+(a)+(b)+(c)+(d)]x 28% Case 4. Where product attract CVD, IGST& Compensation cess: Suppose Assessable Value (A.V.) including landing charges =Rs. 100/- (1) BCD- 10% (2) CVD- 12% (3) IGST-28 % (4) Education cess – 2% (5) Higher education cess -1% (6) Compensation cess-10% In view of the above parameters, the calculation of duty would be as below: (a) BCD = ₹ 10 [10% of A.V.] (b) CVD = ₹ 13.2 [ 12% of (A.V.+ BCD) (c) Education cess- ₹ 0.464 [2% of (BCD+CVD)] (d) Higher education cess- ₹ 0.232 [1% of (BCD+CVD)] (e) IGST- ₹ 34.69 [A.V.+(a)+(b)+(c)+(d)]x 28% (f) Compe

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gears up for GST roll-out Guidance Note for Importers and Exporters PDf Page No. 9, 10 and 11 please select below link to see this.http://www.cbec.gov.in/resources//htdocs-cbec/deptt_offcr/gst-advisory-importers-exporters-final-version-final.pdf – Reply By Ganeshan Kalyani – The Reply = Nice article . Thanks – Reply By Kishan Barai – The Reply = In view of the above parameters, the calculation of duty would be as below:(a) BCD = ₹ 10 [10% of A.V.](b) Education cess- ₹ 0.2 [2% of (a)](c) Higher education cess- ₹ 0.1 [1% of (a)](d) IGST- ₹ 13.236 [A.V.+(a)+(b)+(c)]x12%(e) Compensation cess- ₹ 11.03 [A.V.+(a)+(b)+(c)]x 10% [Small Correction from my above Post] – Reply By Nandan Khambete – The Reply = The above cal

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Input of GST for services

Goods and Services Tax – Started By: – Indrajit Gambhira – Dated:- 22-7-2017 Last Replied Date:- 20-8-2017 – Sir,We are a Ecommerce seller. Ecommerce marketplaces are currently receiving Commission, shipping charges and other fees from us for selling our goods on their platform.They are alo receiving GST on services from us mentioned above.Please let us know if we can utilise this on our output tax against supply of goods to consumers. – Reply By RAMESH PRAJAPATI – The Reply = All registered pe

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Works Contracts and Tax Deduction at Source (TDS) under GST.

GST – States – FIN-CT1-TAX-0045-2017-21985/F – Dated:- 22-7-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT Memo No. FIN-CT1-TAX-0045-2017-21985/F The 22nd July, 2017 To All Departments of Government/ All Heads of Department Sub: Works Contracts and Tax Deduction at Source (TDS) under GST. The Goods and Services Tax has come into force w.ef 1st July, 2017. Central Taxes like Central Excise Duty, Service Tax, Additional Duties of Excise, Additional Duties of Excise (Textile and Textile products), Special Duties of Customs etc. and State taxes like VAT, Entry Tax, CST, Entertainment Tax etc. are subsumed in GST. GST has two components; Central GST (CGST) is collected by the Centre and State GST (SGST) is collected by the State. Integrated GST

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rnment agencies; or (d) Such persons or category of persons as may be notified by the Government on the recommendations of Council, (hereafter in this section referred to as the deductor ), to deduct at the rate of one percent from the payment made or credited to the supplier (hereafter in this section referred to as the deductee ) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: 3. The person in charge of making payment (DDO) is required to be registered under OGST Act or CGST Act. He is to apply in FORM GST REG-7 for registration through GSTN portal. The DDO is required to have Tax Deduction and Collection Account Number (TAN), e-mail ID and Mobile Nu

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stipulated date attracts interest @ 18% on the amount of tax deducted. 5. The TDS has been deferred by two months, but DDOs should be registered by 31st August 2017. The Departments are advised to instruct their DDOs to take registration by 31st August, 2017, The deductor may be instructed that if the invoice has been issued prior to 1st July, 2017 and payment is made after 1st July, 2017, no deduction under GST shall be made upto 31.08.2017. 6. Under GST, works contract is a Composite service, taxable at 18% (CGST 9% + SGST 9%). The works contractor will avail Input Tax Credit (ITC) on the inputs used for execution of works contract. For example, in case of a building contract, he will pay tax at the rate of 18%, but he Will avail of tax p

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Extension of Filing of FORM GST CMP -01 -reg

GST – States – 01/2017-GST – Dated:- 22-7-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, (Karnataka) Vanijya Terige Karyalaya, Gandhinagar, Bengaluru-560009 ORDER NO. KSA.GST.CR.01/17-18 (01/2017-GST), Dated: 22.07.2017 In exercise of the powers conferred under sub-rule (1) of rule 3 of the Karnataka Goods and Services Tax Rules,2017, it is hereby notified that the period for filing intimation in FORM GST CMP-01 under the said sub-rule is extended upto 16th August, 2017. RITVIK PANDEY C

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Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the HP GST Rules, 2017.

GST – States – 12-4/78-EXN-Tax-(278/15) – Dated:- 22-7-2017 – EXCISE AND TAXATION DEPARTMENT OFFICE ORDER Shimla, the 22nd July, 2017 Subject.-Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the HP GST Rules, 2017. No. 12-4/78-EXN-Tax-(278/15).-In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 the Department hereby extends the period for filing an intimation in FORM GST CMP-01 under sub-

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GST Council may take up certain tax issues at August meet

Goods and Services Tax – GST – Dated:- 21-7-2017 – New Delhi, Jul 21 (PTI) The GST Council at its meeting next month is likely to take up taxation issues raised by sectoral bodies along with a review of the implementation of the new tax regime, a top official said. Central Board of Excise and Customs (CBEC) Chairperson Vanaja Sarna also said the department is keeping track of revenue trends post the GST rollout from July 1, but actual positions will be known after returns are filed in September. The GST Council, chaired by Finance Minister Arun Jaitley and comprising state counterparts, will meet on August 5 to review implementation of the new tax regime. Different issues will be coming to the table (at the next Council meeting). Things th

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