Goods and Services Tax

Customs – 94/17 – Dated:- 21-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI 400 001. File No.S/6-B-25/17-18 EXP-II Date: 21.07.2017 PUBLIC NOTICE NO. 94/17 Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003- reg. Attention of the Trade is invited to Board s Circular No. 29/2017-Customs dated 17.07.2017 issued vide F.No. DGEP/EOU/GST/16/2017. 2. EOUs are allowed duty free import of goods under notification No.52/2003-Custom dated 31-3-2003. However, in view of GST the said notification has been consequently amended by notification No. 59/2017- Customs dated 30-6-2017. 3. Trade has brought out problems

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by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016 . d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs. 4. Matter has been examined. It has been decided by Board, that – (i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not required to submit separate continuity bond. (ii) It is to clarify that the requirements of information about estimated quantity and value of goods to be imported are to be provided under Rule 5(1)(a) of the (Import of Goods

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custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 would stand amended to the extent that no procurement certificates would be required for inter- unit transfer. 5. Difficulties faced, if any, may be brought to the notice of the undersigned. Sd/- (Prachi Saroop) Commissioner of Customs (Export-II) – Circular – Trade Notice – Public Notice – Instructio

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GST – States – ORDER No. (2)/17 – Dated:- 21-7-2017 – OFFICE OF THE COMMISSIONER, COMMERCIAL TAX, MADHYA PRADESH Mahatma Gandhi Road, Indore- 452007 Phone No. 2533359 Fax : 2536229 E-mail : commissioner.ho@mptax.mp.gov.in & https://www.mptax.mp.gov.in No./28/2017/24-B/One/GST/169 ORDER No. (2)/17 Indore, Dated 21.07.2017 Subject: Extension of time limit for ailing intimation for composition levy under sub-rule (1) of rule 3 Of the Madhya Pradesh Goods and Service Tax Rules, 2017. In exercis

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GST – States – Order No. 04/2017-GST – Dated:- 21-7-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, MSPUR, GUWAHATI-6 Order No. 04/2017-GST Dated Dispur, the 21st July, 2017. Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Assam Goods and Services Rules, 2017 No. CT/GST-10/2017/181.- In exercise of the powers conferred by sub-rule (1) of rule 3 of the Assam Goods and Services Tax Rules, 2017, t

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GST – States – 09/WBGST/PRO/17-18 – Dated:- 21-7-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 ORDER No.:09/WBGST/PRO/17-18 Dated: 21/07/2017 Subject: Extension of the time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the West Bengal Goods and Services Tax Rules, 2017 In exercise of the power conferred upon me by section 168 of the West Bengal Goods and Services Tax Ordinance, 2017 West Ben. Ord. No. II o

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GST – States – Order No. 01/2017-GST – Dated:- 21-7-2017 – GOVERNMENT OF NAGALAND COMMISSIONER OF TAXES Nagaland: Dimapur No.CT/LEG/NGST-ORD/167/2017/ 949 Dimapur, the 21st July, 2017 Order No. 01/2017-GST Subjects: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the NGST Rules, 2017 In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017, the period for filing an intimation in FORM GST CMP-01 under s

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GST – States – F.No.17(131)ACCT/GST/2017/2258 – Dated:- 21-7-2017 – Government of Rajasthan Commercial Taxes Department ORDER Jaipur, Dated July 21, 2017 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan hereby extend the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017 upto 16th August, 201

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GST – States – No. F.17(131) ACCT/GST/2017/2258 – Dated:- 21-7-2017 – Government of Rajasthan Commercial Taxes Department ORDER Jaipur, Dated July 21, 2017 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan hereby extend the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017 upto 16th August 20

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GST – States – 01/2017-(MGST) – Dated:- 21-7-2017 – Government of Maharashtra, Finance Department Department of State Tax (Goods and Services Tax) GST Bhavan, Mazgaon Mumbai-400010 Order No. 01/2017-(MGST) No. JC(HQ)-1/GST/Inti.Dt. Comp./CMP-01/17-18/ADM-8 dated the 21st July 2017 Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Maharashtra Goods and Services Tax Rules, 2017 In exercise of the powers conferred by section 168 of the

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GST – States – 1557/ST-11 – Dated:- 21-7-2017 – ORDER Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the HGST Rules, 2017 In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017. I, Shyamal Misra, the Commissioner of the State tax, Haryana, hereby extend the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of rule (3) of the Haryana Goods and Services Tax Rules, 2017 upto

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GST – States – CCT/26-2/2017-18/1/1559 – Dated:- 21-7-2017 – GOVERNMENT OF GOA Department of Commercial Taxes __ Order CCT/26-2/2017-18/1/1559 Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of Rule 3 of the Goa Goods and Services Tax Rules, 2017. In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Commissioner of State Tax hereby extends the period of filing an intimation of FORM

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GST – States – 01/2017-GST – Dated:- 21-7-2017 – NO.F.1-11(91)-TAX/GST/2017 (Part-IIIA)/6723-30 GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 21st July, 2017. Order No. 01/2017-GST Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Tripura State Goods and Services Tax Rules, 2017. In exercise of the powers conferred by section 168 of the Tripura State Goods and Servi

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GST – States – ORDER No. (02)-17 – Dated:- 21-7-2017 – OFFICE OF THE COMMISSIONER, COMMERCIAL TAX, MADHYA PRADESH Mahatma Gandhi Road, Indore- 452007 Phone No. 2533359 Fax : 2536229 E-mail: commissioner.ho@mptax.mp.gov.in & https://www.mptax.mp.gov.in No./28/ 2017/24-B/One/GST/169 ORDER No. (2)/17 Indore, Dated 21.07.2017 Extension of time limit for ailing intimation for composition levy under sub-rule (1) of rule 3 of the Madhya Pradesh Goods and Service Tax Rules, 2017. In exercise of the

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Goods and Services Tax – 01/2017-GST-ORder – Dated:- 21-7-2017 – F. No. 345/114/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing *** New Delhi, the 21st July, 2017 Order No. 01/2017-GST Subject: Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the CGST Rules, 2017 In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, the Board

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Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – A Individual have income from Rent along with trading business. may he apply for separate registration for rent and trading according to provision of section 25 (2) of cgst act by considering it that individual person having multiple verticals one rent and other trading if turn over of trading and rent both separately less than ₹ 20 L . registration needed for both verticals – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear sir, As per the GST Act, you may have two registration since, different nature of activity, these will be treated as establishment of distinct persons for the purposes of CGST Act sec 25(5). Whereas

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it etc. – Reply By Kishan Barai – The Reply = No need for separate Registration , you can add more HS Code in same Business while filling or amend GST.If you need different Registration, place of Premises should be different along with PAN & Bank account – Reply By Ganeshan Kalyani – The Reply = Separate registration can be taken for different business vertical of same entity. – Reply By Kishan Barai – The Reply = Agreed but turn over of both firms would be treated as combined. 2 URD firm showing 10 , 10 Lacks turn over would be treated as 20 Lacks – Reply By Ganeshan Kalyani – The Reply = Correct. – Reply By Ganeshan Kalyani – The Reply = Yes , i agree. – Reply By KASTURI SETHI – The Reply = In the situation explained by the querist, s

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Goods and Services Tax – Started By: – TAHIRALI PITHAWALA – Dated:- 20-7-2017 Last Replied Date:- 25-7-2017 – whether composition dealer can purchase goods from another composition dealer or not. if yes what will be the effect of that transaction in the hand of recepient composition dealer? – Reply By KASTURI SETHI – The Reply = There is no such restriction. Restriction is regarding inter State sale.No adverse effect. Both buyer and seller cannot take ITC. – Reply By HimansuSekhar Sha – The Rep

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Goods and Services Tax – GST – Corrigendum to Notifications – Prescribing Rate of tax and Exemption from GST in case of Goods – TMI Updates – Highlights

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GST – Corrigendum to Notifications – Prescribing Rate of tax and Exemption from GST in case of Goods – Goods and Services Tax – GST – Dated:- 20-7-2017 – Find the following notifications as Updated / amended and as corrected by corrigendum notifications IGST (Rate) No. 1/2017 – Dated: 28-6-2017 – IGST Rate – Rate of IGST on goods under the Integrated Goods and Services Tax Act, 2017 No. 2/2017 – Dated: 28-6-2017 – IGST Rate – Absolute Exemption from IGST on inter-State supplies of goods CGST (Ra

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Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – Dear Professionals1. The goods sold in the month of June 2017 & goods return by the recipient in the month of July 2017 as per transitional provisions of Sec 142 of CGST Act, 2017. The seller can claim refund under the respective Acts i.e. Excise or VAT Act subject to issue of debit note and credit note between the both parties.My query is on the debit note credit note the tax charged on debit/credit note is to be VAT,Excise,GST and the format of debit/credit note will be according to GST Law or previous law?2. As per GST guidelines the composition scheme for Traders/Manufacturers or restaurant business have to obtain composition sch

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Goods and Services Tax – Started By: – NAUSHERAWAN SM – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – Let me know whether freight charges shown seperately in tax invoices will be part of taxable Turn over for calculation of GST/IGST – Reply By HimansuSekhar Sha – The Reply = Yes, it will be added to the value – Reply By ashwin kumar – The Reply = yes, it is composite supply. – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear expert, Then what HSN should mention in the invoice against the freight and please clarify the following situation. Situation 1.If I'm supplying goods single products and charging freight/packing and forwarding / delivery charges separately. Situation 2.If I'm supplying two different products with sa

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Goods and Services Tax – Started By: – Arindam Mukherjee – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – As we are the corporate assessee hence the submission of GST registration to be made through DSC. We have submitted the same through DSC of the authorized signatory. once we submitted the same the validation will arrise can any help me what will will be the probable issues for which validation error will .happen? – Reply By KASTURI SETHI – The Reply = Following possibilities can be : Check spellings, name and father's name. Check all the particulars of authorised signatory. Minor mistake can create problem. – Reply By HimansuSekhar Sha – The Reply = It is happening. – Reply By KASTURI SETHI – The Reply = Software is not perfect.

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8701 – Goods and Services Tax – 16[Road tractors for semi-trailers of engine capacity more than 1800 cc] ****************** Notes: 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry – Goods and Services Tax – Schedules

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0805 – Goods and Services Tax – 10[Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 20-7-2017 Last Replied Date:- 23-7-2017 – Our marketing employee go on tour for business purpose, they claim reimburshment of fare/hotel bill /conveyance etc.1.Whether GST is payable by company on bills under reverse charges issued by un registerded service providers..2.Some bills have charged GST, is the ITC eligible to company. – Reply By Arindam Mukherjee – The Reply = If the company received tax invoice from registered dealer then no RCM will arrise. but in case if the supply received from unregistered dealer and if the aggregate amount exceeds ₹ 5000/- per day the RCM will attract as per Sec9(4) of the CGST ACT. Thanks &Regds Arindam Mukherjee – Reply By MARIAPPA

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ST Act, by way of lodging accommodation by a hotel, Inn, guest house, honestly, club or campsite, by whatever name called and including a house boat or any other vessel the place of supply of services shall be the location at which the immovable property or boat or vessel is located or intended to be located. If your employee going to other states and stay, then the hotelier will charge sgst and cgst on the lodging bills and the input on these bills are ineligible. – Reply By Kishan Barai – The Reply = It is advisable to make bill under Company name with it's & seller GSTN number mentioned to get ITC smoothly – Reply By KASTURI SETHI – The Reply = Bill directly in the name of company is not possible. An employee who stays at Hotel w

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Goods and Services Tax – 7[Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]] ***************** Notes: 7. Corrected vide Corrigendum notification dated 12-7-2017, New Entry – Go

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Goods and Services Tax – Started By: – chandan arora – Dated:- 20-7-2017 Last Replied Date:- 21-7-2017 – hello sir, i am a retailer of paint and hardware and plywood goods, however on the date 30/6/17 i have stock of the value 30 lacs, and i am a tin number holder. i used to file vat returns, and all of my purchases was from ltd compnies ( asian paints, nippon paints) , or from the distibuters who are registerd under vat system. as now G.S.T arrived so according to my sale of last finacial year was 56 lacs, so i chosse composition scheme of G.S.T , as i read that now i only need to pay 1 % on my entire sale of this year. that is all clear. what some advocates are saying that as i was a tin number holder thats why i have to pay some taxs on

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