Goods and Services Tax

GST from contractors
Query (Issue) Started By: – Rajesh Bhatia Dated:- 2-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are as department getting work done for construction of building through contractor.
What is to be deducted as GST from contractors bills.
Earlier to GST, We are deducting 3 % as sales tax.
Reply By HimansuSekhar Sha:
The Reply:
TDs provision has not been implemented. Please refer to notf. 1 and 9/17. Sec 51 is outside the sco

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GST Council Decides IGST on High Sea Sales Collected Only at Initial Importation for All Transactions.
Circulars
Customs
High sea sales of imported goods are akin to inter-state transactions. – GST 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 customs clearance purposes for the first

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Late GSTR-3B Submission: Rule 61 Details Tax Adjustment, Input Credit, and Discrepancy Corrections.
Act-Rules
GST
Rule 61 – Where a return in FORM GSTR-3B has been furnished, after the due da

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GST Rule 46 Expands to Include SEZ Supplies, Mandating Detailed Tax Invoices for Exports and SEZ Transactions.
Act-Rules
GST
Rule 46 – Tax invoice – Special provision for mentioned the detail

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Revised Rule 44: Reversal of Input Tax Credit (ITC) now uses market price if tax invoice is unavailable.
Act-Rules
GST
Rule 44 – Manner of reversal of credit under special circumstances – Rev

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GST Rule 34: Exchange Rates for Goods Tied to Customs Act, Services Follow Accounting Principles on Supply Date.
Act-Rules
GST
Rule 34 – Rate of exchange of foreign currency for the purpose o

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GST Rule 24 extends deadline to surrender unnecessary registration to Sept 30, 2017, easing transition to new tax system.
Act-Rules
GST
Rule 24 – Migration of persons registered under the exi

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GST REVERSE CHARGE ON TEA & COFFEE SERVICES
Query (Issue) Started By: – ankit mehta Dated:- 2-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
if we (registered) are getting tea & coffee service from tea stall (unregistered), GST applicable on this transaction if yes than how many percentage ? any section or act
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If the total turnover of the tea/coffee stalls during previous financial year did not exce

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Post GST price cuts, auto makers report strong sales
GST
Dated:- 2-8-2017

New Delhi, Aug 1 (PTI) Major automobile makers today reported robust sales growth across segments driven by price reductions and restocking of vehicles at dealerships post GST implementation.
Led by market leader Maruti Suzuki India, passenger vehicles segment witnessed strong growth last month with other companies such as Tata Motors, Mahindra & Mahindra (M&M), Ford India and Honda Cars India also registering double digit expansion in domestic market sales.
Maruti Suzuki India (MSI) posted a 22.4 per cent increase in domestic sales at 1,54,001 units as against 1,25,778 in July 2016.
The company's growth was driven by compact segment comprising S

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ainst 7,076 units in July last year.
Stating that there was administrative challenges associated with the introduction of GST in July, Ford India President and Managing Director Anurag Mehrotra said, adding that going ahead there will be short-term headwinds associated with GST and rising input costs.
"We believe a good monsoon, conducive financing rates and consumer confidence during festival season will provide a good impetus for the industry," he said.
Homegrown utility vehicles major M&M saw a 13 per cent increase in its domestic sales at 39,762 units last month compared to 35,305 units in July 2016.
A good monsoon, successful GST rollout and a good run-up to the festive season gives the company confidence of achieving rob

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e lowering of prices on account of GST implementation and good monsoon would increase customer confidence and sentiment towards vehicle buying.
In the commercial vehicles segment, Tata Motors said its domestic sales were up 15 per cent at 27,842 units last month following ramp-up of BS-IV production across segments.
"Passing on the benefits of GST to consumers by reducing the prices of its vehicles across all commercial vehicle segments has resulted in improved consumer sentiments," Tata Motors Head Commercial Vehicle Business Unit Girish Wagh said.
Hinduja Group flagship firm Ashok Leyland reported a 14.19 per cent increase in total sales at 11,981 units in July as against 10,492 units in the same month last year.
In two-whee

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Cancellation of tax invoice
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 2-8-2017 Last Reply Date:- 21-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
One of my client using SAP systems and made a invoice by yesterday and due to some discrepancies they need to cancel the invoice in same day. The invoice and the goods have not removed from the factory. Now my clarification is whether I can cancel the invoice or pass only credit note and compensate the supply invoice. Which one is correct as per the GST. Since the customer is unaware this issue. Thanks in advance.
Reply By Vamsi Krishna:
The Reply:
Since is SAP generated invoice, it is better to raise credit note and knock off both the i

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REQ. GST HSN/SAC CODE AND RATE OF FOLLOWING ITEM
Query (Issue) Started By: – jayesh thacker Dated:- 2-8-2017 Last Reply Date:- 3-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
REQ. GST HSN/SAC CODE AND RATE OF FOLLOWING ITEM
1) TOLL TAX
2) CAR PARKING
3) BOND PAPER
4) NOTARY
5) DONATION
6) BANK CHARGES
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per the GST concern, the services by way of access to a road or a bridge on payment of toll charges is ex

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GST Queries
Query (Issue) Started By: – MAHESH MAIYA Dated:- 2-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
My queries are;
1. Is it Mandatory to reverse the GST on post sale discounts ?. If not, sale consideration do not match.
2. Other state CGST & SGST can also be taken credit ? Company in Karnataka, employee goes to Hotel in Goa, CGST & SGST will be charged in the Bill. Can CGST & SGST of that state can be taken credit in Karnataka if th

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High Court Petition Challenges GST Enforcement and Entertainment Tax Collection Under U.P. Entertainments and Betting Tax Act, 1979.
Case-Laws
GST
Enforcement of the G.S.T. – Entitlement to c

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GST on purchases from unregistered purchases
By: – Naimish Padhiar
Goods and Services Tax – GST
Dated:- 2-8-2017

Reverse Charge Mechanism under GST and implications of exemption upto ₹ 5000 per day
Let's look at the critical provisions of the GST law which have enabled reverse charge mechanism :-
Compulsory Reverse Charge even if the supplier is registered –
Sec 9(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
The above section primarily covers services availed from Goods Transport Agency, Lawyer, government, corporate sponsorship, director etc.
Reverse Charge if the supplier is unregistered –

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eceived by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
To sum up, the supply should be intra state supply (within the state) and can be for goods as well as services or both. Moreover the supply should be received by the registered person from an unregistered dealer only and upto a daily limit of ₹ 5000/-
Example:-
Mr. X purchased following items from unregistered dealer, all are dated 01.07.2017 as under:
1st bill – From Ram: Stationery = 2000/-
2nd bill – From Shyam: Lunch = 1000/-
3rd bill – From Madhu : Books = 3000/-
In this case, The bills of Mr. X will not get covered under this notification as aggregate value of all supplies exceeds 5000/- on a single date (01.07.2017)
Exemption would have been available if,:
1) Bill dates are different (So that it will come under 5000/- day limit, say bill date of Ram is 02.07.2017)
2) Any of the bills are 1000/- less than the mentioned value(Say Bill

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charge is payable u/s 9(3) without any exemption threshold.
Whether this daily limit benefits would be available if the goods/services received from persons covered under 9(4) are blocked credits?
The benefit of daily limit would be available. Output Tax under reverse charge would be payable if it crosses the daily limit even though they are covered under blocked credits.
What if the limit crosses 5000 in a day, is GST payable over and above the value or from rupee 1?
If the value of taxable supplies exceeds ₹ 5000 per day for all suppliers, then GST would be payable on the Total value of the supplies received from unregistered persons.
Is this limit applicable to all supplies?
The limit is applicable to only taxable supply of goods or services or both. Exempt supplies are out of the perview of this notification.
Mr. X purchased following items from unregistered dealer, all are dated 01.07.2017 as under:
1st bill – From Ram: Stationery = 2000/-
2nd bill – From Shyam: Ho

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ot applicable on such supplies.
Can credit be availed for these taxes paid and on what basis, any invoice issue requirement?
Credits can be availed on payment of GST in cash. A consolidated monthly tax invoice can be raised if supplies are received from a single vendor. The Invoice shall be raised on the date of receipt of goods or services or both. Also a payment voucher needs to be issued on the date of making any advance payment as the time of supply is invoice of payment whichever is earlier.
We have compiled the daily expenses which would be liable to GST if procured from unregistered supplier as below:-
Sr. No.
Nature of Expenses
GST Rate
GST IMPACT / OTHER REMARKS
Supplies from UR (RCM Applicable)
No GST / NIL GST or EXEMPTED :-
1
Electricity Charges
0%
Out of GST
2
Water Charges
0%
Out of GST
3
Bank Interest
0%
Out of GST
4
Professional Tax
0%
Tax levied by local body / other association out of GST
5
License renewal like Pollution,

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ution shall be allowed
18
Warranty Labour Charges
0%
If there is no supply element & no consideration
19
Donation
0%
If there is no supply element & no consideration
20
Labour Welfare Fund Contribution
0%
Out of GST
21
Staff Medical Expenses
0%
Exployee service without any margin
22
Fine & Penalities by Government
0%
Out of GST
23
Discounts – shown in bill
0%
GST applicable is after all discount
– if shown in the bill
24
Free Gifts, Gold Coin to Customers
0%
25
Interest on Service Tax/ TDS
0%
26
Interest on Vehicle Loan
0%
27
Interest Others
0%
28
Local Conveyance
0%
29
Transportation Charges – Non GTA / Trucks
0%
GST Applicable & No ITC :-
28
Food Expense
12% /
No ITC
29
Travel claims – Radio Taxi (Rent-a-cab)
5%
No ITC
30
Transportation Charges – GTA
5%
No ITC
31
Club & Membership fees
18%
No ITC
32
Life Insurance Exps for Employees
18%
No ITC
33
Work Contract Service

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arges
18%
50
Insurance Charges
18%
51
Legal charges to advocate
18%
Advocate raise bill without GST component – RCM to us
52
Loading & unloading Charges
18%
53
Local Conveyance
5%
/ 12%
54
Mediclaim Policy Premium Contribution A/ c
18%
55
Mobile Allowance
18%
Pure Agent Service / If margin then GST applicable
56
Other Training Expense
18%
57
Postage and Courier Charges
18%
Subject to certain exemptions
58
Printing & Stationery(Flex Printing, Broad Printing, Notice Printing)
18%
59
Rates and Taxes
Actuals
Depends on case to case basis
60
Recruitment Expenses
18%
61
Rent Paid
18%
62
Rent Paid for Mess (Employees)
18%
63
Repair and Maintenance – Building / Electrical / P& M
/ Others
18%
64
RTO Expenses
18% or
28%
65
Sales Promotion – Others / SSI / Display
18%
66
Sponsorship services
18%
Reverse Charge to Service Receiver
– ITC can be availed
67
Security Charges
18%
68
Sta

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GST: CHALLENGES AHEAD
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 2-8-2017

GST is now one month old and Government as well as other stakeholders face a testing and challenging timings ahead. While implementation issues will be there which are bound to be, and will also be sorted out at last, the Government including the all powered GST Council, Ministry of Corporate Affairs (MCA), Central Board of Direct Taxes (CBDT) and the Institute of Chartered Accountants of India (ICAI) ought to address the following issues, sooner the better:
* Scope of turnover in laws / enactments, viz, Companies Act, Income Tax Act and GST legislations.
* While up till now turnover comprised of sales turnover, GST now talk abo

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t.
* Moreover, treatment of excise duty as a tax on production or manufacture of goods will be no longer be there and it would no longer be a tax on sale or supply. This would make the figures non-comparable and result in reduction of top line of companies dealing in goods.
The questions thus emerge for providing a solution are:
* Will the ICAI / MCA make necessary amends in the Standards / Companies Act to recognize 'supply' as revenue.
* How will companies account for and disclose supplies in books of accounts and financial statements? Will 'supplies' be considered as sales?
* How 'supplies not being sale' will be disclosed in financial statements
* Returns under Income Tax will be based on 'sales&#3

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ng standard on revenue recognition should be suitably amended to capture supply and to bring out clearly distinction between 'sale' and 'supply'
* Schedule III of the Companies Act, 2013 be amended to prescribe appropriate disclosure of 'supply which is not a sale', such supplies being an off balance sheet item
* Converge the definitions of turnover in all enactments
* GST may be levied only on 'sales' and not 'supplies'.
The law of GST is already too complex to comprehend for all stakeholders including professionals and if this is not sorted out, it will create further complications for all including investors and breed litigation arising out of different interpretation by different tax collec

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Implementation of GST in Customs-Changes in S/B Declaration
PUBLIC NOTICE NO- 101/2017 Dated:- 2-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, NHAVA SHEVA-II
EDI (Centralised) SECTION, JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, DIST: RAIGAD. PIN-400707
F.NO. S/12-Gen-Misc-151/17-18 DBK NS-II
Date 02.08.2017
PUBLIC NOTICE NO- 101/2017
Subject: Implementation of GST in Customs-Changes in S/B Declaration-reg.-
Attention of Importers/Exporters, Custom Brokers & Trade is invited to Public Notice -80/2017 dated 27.06.2017on the above subject. 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

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us (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. 1.7.2017 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 t

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l continue.
5. Difficulty, if any may also be brought to the notice of Deputy/Assistant Commissioner(Drawback).The earlier Public Notices issued in this regard stands amended to the above extent. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for this purpose of officers and staff.
Sd/-
(M.R.MOHANTY)
Commissioner of Customs, NS-II
=============
Document 1
Attachment for PN No. /2017
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.
dated
and address
hereby declare that in respect of export products covered
under

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Functions assigned to the officers under Bihar GST Act,2017
02/2017-GST Dated:- 2-8-2017 Bihar SGST
GST – States
Government of Bihar
Commercial Taxes Department
Office Order No.-02/2017-GST
In exercise of the powers conferred by clause (91) of section 2 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with the provisions of sub-section (1) of Section 5 of the said Act and subject to sub-section (2) of section 5 of the said Act, the Commissioner, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various provisions of the Bihar Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of t

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(e) and (f) of sub-section (1) of Section 79
(vi) Section 123
(vii) Section 127
(viii) Rules 9 and 10
(ix) Rule 12
(x) Rules 16 and 17
(xi) Rule 19
(xii) Rules 22, 23, 24 and 25
(xiii) Sub-rule (4) of Rule 86
(xiv) Sub-rule (11) of Rule 87
(xv) Sub-rules (2) and (3) of Rule 90
(xvi) Sub-rules (2) and (3) of Rule 91
(xvii) Rules 92, 93 and 94
(xviii) Sub-rule (6) of Rule 96
4.
Deputy Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Commercial Taxes Officer
(i) Sub-section (5) of Section 10
(ii) Sub-section (6) of Section 35
(iii) Sections 60, 61, 62, 63, 64, 65 and 66
(iv) Section 68
(v) Sections 70, 71, 72, 73, 74, 75 and 76
(vi) Section 78
(vii) Section 79 except clauses (e) and (f) of su

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GST Readiness of VAT dealers migrated to GST – Obtaining certain information – Web form designed – Certain instructions issued – Reg.
CCT’s Ref No. CS(1)/ 27/2017 Dated:- 2-8-2017 Telangana SGST
GST – States
Office of the
Commissioner of Commercial Taxes
Telangana State :: Hyderabad
CCT's Ref No. CS(1)/ 27/2017, Date. 02.08.2017
CIRCULAR
Sub:-Goods and Services Tax – GST Readiness of VAT dealers migrated to GST – Obtaining certain information – Web form designed – Certain instructions issued – Reg.
It has been decided to create, maintain and update certain data relating to GST readiness in respect of VAT dealers who have / are being migrated to GST, for further follow up in GST regime. Accordingly, a Web form (GST R

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se / sale) shall be the turnovers scored by the dealers during the month of July 2017 (i.e., tax period July 2017 for which GST is payable in August 2017). This data shall invariably be obtained from all the LTU dealers and top 25 dealers of all circles.
* The data in respect of all other tables shall be obtained from all the dealers.
* To make it easy to obtain the information from the dealers, a separate Excel format will be prescribed shortly.
* The Deputy Commissioners (CT) may divide this item of work among the ACs / CTOs / DCTOs / ACTOs of the division so as to enable the work be completed within the stipulated time.
Hence, all the Deputy Commissioners (CT) are hereby requested to issue suitable instructions to the Assistant Co

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Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.
Trade Circular No. 1 of 2017 Dated:- 2-8-2017 Himachal Pradesh SGST – Circular
GST – States
EXCISE AND TAXATION DEPARTMENT
HIMACHAL PRADESH.
TRADE CIRCULAR
No. 12-4/78-EXN-Tax-Part-Shimla-09
Dated:02.08.2017
Trade Cir. No. 1 of 2017
Subject: Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.
Ref.:(1) Himachal Pradesh Goods and Services Tax Act, 2017.
(2) The Integrated Goods and Services Tax Act, 2017.
(3) The Himachal Pradesh Goods and Services Tax Rules, 2017.
(4) Notification No. 16/2017 dated 7th July 2017 issued by Government of India, Ministry of Finance, Department of Revenue (Central Board of Excise and Customs.
(5) Circular bearing No. 4/4/2017-GST dated 7th July 2017 issued Commissioner of GST (Central Board of Excise and Customs).
Sir/Gentlemen/Madam

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sions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder,
3. The rule 96A of the Himachal Pradesh 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.
4. Any registered person 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 the invoice for 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 the invoice for

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d circular cited at Ref. (4) and (5) above issued by the Central Board of Excise and Customs. In view of this, it is hereby requested to follow the instructions and guidelines issued vide aforesaid communications more particularly in the Para-7 of the aforesaid circular. For better understanding the said para is reproduced below:
7. It is further stated that the Bond / LUT shall be accepted by the 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 taxpayers to respective authority is implemented. However, if in a State, the Commissioner of State Tax so directs, by general instruction, to exporter, the Bond/LUT in all cases be accepted by Central Tax officer till such time the said administrative mechanism is implemented Central Tax officers are directed to take every step to facilitate the exporters”.
8. On this back

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The Haryana Goods and Services Tax (Fourth Amendment) Rules, 2017.
61/ST-2 Dated:- 2-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 2nd August, 2017
No.61/ST-2 – In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 14, in sub-rule (2), for the words “Central Government”, the words “State Government” shall be substituted and shall be deemed to have been substituted with effect from the 22nd June, 2017;
3. In the said rules, in rule 24, in sub-rule (4), for the words “within a period of thirty days from the ap

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he word and figure “t1” shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017;
6. In the said rules, in rule 46, in clause (l) and (m), the words “Union Territory Tax”, shall be omitted and shall be deemed to have been omitted with effect from the 1st July, 2017;
7. In the said rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided further 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 LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery

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.
(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 liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”.
11. In the said rules, in rule 83, in sub-rule (3), in the second proviso, for

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rules made thereunder.”;
(ii) in the explanation, the words “or Union Territory Tax” shall be omitted and shall be deemed to have been omitted with effect from the 1st July, 2017.
14. In the said rules, in rule 117, in sub-rule (2), in clause (c), sub-clause (iv), the words “[or entry tax]” shall be omitted and shall be deemed to have been omitted with effect from the 1st July, 2017.
15. In the said rules, in FORM GST TRAN-1, in Serial Number 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017.
16. In the said rules, in FORM GST TRAN-2, in Serial Number 4 and 5, in the Table, for the heading of column (1), the heading “HSN as applicable” shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government Haryana,
Excise and Taxation Department.
Notificati

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Notification under Section 68(1) under the HGST Act, 2017 regarding the 'value of goods' during movement.
65/ST-2 Dated:- 2-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification The 2nd August, 2017
No.65/ST-2.- In exercise of the powers conferred by section 68 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby specifies ten thousand rupees, as the value of any consignm

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Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST)
F. No. AC/Export Cell/W-208/2017-18/879-82 Dated:- 2-8-2017 Delhi SGST – Circular
GST – States
Office of the Special Commissioner (GST)
Export/KCS Branch, Department of Trade & Taxes
Govt. of NCT of Delhi
8th Floor, Vyapar Bhawan, I.P. Estate, New Delhi-1 10002
F. No. AC/Export Cell/W-208/2017-18/879-82
Dated :- 02/08/2017
Circular
Subject – Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST).
Ref – Notification No. 16/2017 Central Tax dated 07-07-2017, Circular xo. 02/02/2017- GST dated 04-07-2017 and Circular No. 04/04/2017 GST dated 07-07-2017 issued by CBEC, Govt. of India.
Communications have been received from the professionals and exporters on the issue of difficulties faced while supplying goods or services or exports without payment of integrated tax and filing the FORM GST RFD-11. Therefor

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FORM GST RFD-11 till the module for furnishing of FORM GST RFD-11 is available on the common portal. This has been also clarified vide Circular No. 02/02/2017-GST dated 04-07-2017 issued by the GST policy wing of Central Board of Excise and Customs, Govt. of India.
4. Further, circular number 04/04/2017-GST dated 07-07-2017 has also been issued by the GST policy wing of Central Board of Excise and Customs, Govt. of India wherein the procedure to accept the Bond/LUT has been provided.
5. The Exporter is at liberty to furnish the GST RFD-11 with Bond/LUT before Central Tax Authority or State Tax Authority' till the administrative mechanism for assigning of taxpayers to respective authority is implemented.
6. In this regard, to streamline the process of acceptance of GST RFD-11 with LUT/Bond the competent authority, Department of Trade & Taxes, Govt. of NCT of Delhi, has setup an Export Cell vide order No, 6815-22 dated 12-07-2017 to deal with Export under GST Act. Further the work

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or one year from the date of issue. The acceptance letter for RFD-11 with bond shall be valid upto 31-03-2018 only. Thereafter, fresh acceptance letter will be issued after scrutiny.
3 FORM GST RFD-11 under rule 96A of the Delhi Goods and Services Tax Rules. 2017 required furnishing a bank guarantee with bond. In this regard it is decided that an exporter would furnish bond with bank guarantee equal to 15% of the Bond amount, to maintain uniformity as right now there is no mechanism to ascertain the track record of the exporters, with the Deptt. of Trade & Taxes, Delhi
4 It is directed that proper record of all such FORM GST RFD-11 along with Bond/Letter of Undertaking shall be maintained at the ward level.
5. It is further clarified that the FORM CJST RDF-11 with LUT/Bond will be received alongwith the following documents .
I. FOR ACCEPTANCE OF FORM GST RFD-11 with LETTER OF UNDERTAKING (LUT)-
A. The registered person/exporter will submit request letter on its letter head for acc

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gn inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees in the preceding financial year. The bank Certificate should specifically mentioned amount of Foreign Inward Remittance in Indian Currency during the year 2016-17 with name & GSTIN of applicant or
Bank Realisation Certificate (verifiable from the DGFT site) showing that the exporter has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees in the preceding financial year. In case of bulk BRCs, copies of BRCs must accompanied with reconciliation table showing total of Foreign Inward Remittance in Indian Currency.
(iv) Undertaking/declaration on letter head that he has not been prosecuted for any offence uner 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 any fifty lakh rup

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with seal on company/ firm letter head.
ii. Bond (prescribed format available on www.cbec.gov.in) on ₹ 100/- Non judicial stamp paper dully signed by the proprietor/ partner/ director/ authorised signatory as the case maybe. The Bond would cover the amount of tax involved (which may be considered equivalent to IGST levied on such goods/ Services).
iii. Copy of GST registration Certificate (Provisional /Permanent).
iv. Copy of Certificate of Importer- Exporter Code (IEC) issued by Ministry of Commerce, Govt. of India.
v. Copies of Returns (DVAT-16) of all four quarters 2016-17 or GSTR-3 of all months of the preceding year.
vi. Bank guarantee of 15% of the Bond amount in the name of Commissioner (GST), State Tax. Department of Trade & Taxes, Govt. of NCT of Delhi. New Delhi (valid för One Year).
vii. Export bill/invoice /Performa invoice.
6. No public dealing or receiving of RFD-11 or distribution of acceptance letters will be done on 13 floor, Export Cell/KCS Branch,

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Work contract services
Query (Issue) Started By: – Vaishno Shukla Dated:- 1-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir, I am work contractor of elecrical, engineering, errection commission, installing service for hotels and hospitals. How gst is applicable on me and whether I received input tax credit or not ? Please guide.
Reply By HimansuSekhar Sha:
The Reply:
Gst will be at 18%rate. Full ITC will be available
Discussion Forum – Knowle

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Workshops on GST
GST
Dated:- 1-8-2017

Government has taken decision to organize workshops to make the people aware about Goods and Services Tax (GST). Both at the Central and States level have been organizing GST Awareness campaigns through workshops all across the country to spread awareness on GST.
The workshops are being conducted in a town hall format all across the country by the field formations of CBEC, with power point presentations and resource material provided by National Academy of Customs, Indirect Taxes and Narcotics (NACIN).
All field formations are involved in conducting these workshops, and even though a city-wise record is not maintained, an online portal has been especially created by the Directorate Gener

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Government sets up two call centres to cater to the queries relating to GST
GST
Dated:- 1-8-2017

Government has set up two call centres being run for the purpose of catering to queries of taxpayers and stakeholders in GST.
i. Call centre on GST Application software prepared by GSTN, is being run by GSTN. Phone number is 0120-4888999 and email id is helpdesk@gst.gov.in
ii. CBEC Mitra Helpdesk for replying to queries related to GST is being run by CBEC. Phone number is 1800-1200-23

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