Goods and Services Tax

Goods and Services Tax – GST – Dated:- 28-6-2017 – New Delhi, Jun 28 (PTI) Ahead of the mega event to roll out the GST on the midnight of June 30, the Centre and state governments are on a media blitz to create awareness about the new tax regime. The government has started coming out with full-page advertisement in leading dailies explaining various procedures and processes to be followed by industry for complying with the Goods and Services Tax (GST) rules. The Central Board of Excise and Customs (CBEC) has also issued a set of 50 FAQs on various provisions of GST in the form of full-page advertisements in newspapers, answering queries of traders and business. In order to create consumer awareness, CBEC has since the beginning of this mon

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s and other stakeholders. Also, two Twitter handles – '@askGST_GoI' to answer industry queries related to the new indirect tax regime and '@askGSTTech' for queries relating to technology – have been set up to reach out to people via social media. A four-rate structure that either exempts or imposes a low rate of tax 5 per cent on essential items and top rate of 28 per cent on cars and consumer durables has been finalised. The other slabs of tax are 12 and 18 per cent. GST also represents an unprecedented exercise in fiscal federalism. The GST Council, that brings together the central and state governments, has met 17 times to thrash out how the tax will work. For importers and exporters specifically, the CBEC and commercial

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Goods and Services Tax – GST – Dated:- 28-6-2017 – Steel Authority of India Ltd. (SAIL) is readying itself for a smooth transition into the new tax regime, which will come into effect with the introduction of GST from July 01, 2017. The Company, besides appointment of reputed Consultant for overseeing the transition, has also formed special teams for coordination with its pan India based plants, units, marketing offices and other units for migrating to GST regime. The introduction of GST is a significant step in the Country s taxation regime which will have far reaching and positive impact on Indian Economy. Implementation of this huge transformation process, requires detailed planning and clear understanding of the effects it will have, o

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Goods and Services Tax – IGST on certain inward supplies of goods/ lotteries shall be paid under Reverse Charge Method (RCM) by the recipient of such goods / lotteries – TMI Updates – Highlights

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Goods and Services Tax – The official date of introduction date of GST has been notified as 1.7.2017 – TMI Updates – Highlights

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Section 149 – Punjab SGST – MISCELLANEOUS – Punjab Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance ratin

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Goods and Services Tax – GST – Dated:- 28-6-2017 – Kolkata, Jun 28 (PTI) West Bengal Chief Minister Mamata Banerjee today said her party TMC will not attend the GST roll-out programme on June 30 midnight as she flayed the unnecessary hurry to roll it out. The TMC supremo termed the GST roll-out as another epic blunder by the Centre. Our Parliamentary Party has decided not to attend the 30th June, 2017 midnight programme at Parliament House to celebrate GST, as a mark of protest, she said. We are deeply concerned about GST implementation. After #demonetisation, this unnecessary disastrous hurry is another epic blunder of the Centre , she said on Facebook. We have been for GST from the beginning but are very worried now with the way the Cent

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ifferent taxes in the present tax regime and we felt that one single tax and integration of all markets across the country will provide big relief to all . Having a dig at the BJP, she said, The current ruling party at the Centre had initially strongly opposed GST for over 7 years and suddenly did a somersault on coming to office as a champion of GST . Banejee said that the economy is not yet ready to face the GST from July 1. The 3-day strike declared by the textile industries in the country was the evidence of our deep concerns on the lack of preparedness . Small business entities are not yet ready with basic requirements like invoice, accounting system, IT system, etc. Another piece of evidence of unpreparedness comes from the fact that

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Goods and Services Tax – Turnover limit for Composition Levy under CGST and Restriction on some items as per the decision of the GST Council notified – TMI Updates – Highlights

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Section 48 – Punjab SGST – RETURNS – Punjab Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under se

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Goods and Services Tax – Started By: – Karthik Ramanathan – Dated:- 28-6-2017 Last Replied Date:- 29-6-2017 – 1. What will be the impact on Gold rate at market after introduction of GST?2. What will be the impact for the banking institution for already mortgaged gold loans ? – Reply By Rajagopalan Ranganathan – The Reply = Sir,1. As per GST RATE SCHEDULE [As per discussions in the GST Council Meeting held on 3rdJune, 2017] Gold (including gold plated with platinum) unwrought or in semi manufact

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 28-6-2017 – The Goods and Services Tax is going to subsume all indirect taxes levied by Central Governments and State Governments. The GST, as already aware by all, is of central tax, State tax, Union territory tax and integrated tax. Integrated tax Integrated tax, according to section 5(1) of IGST Act, 2017 is leviable on all inter-State supplies of goods or services or both. This tax is not leviable on the supply of alcoholic liquor for human consumption. The value on which the integrated tax shall be leviable is to be computed in accordance with section 15 of CGST Act, 2017. The rate of tax shall not exceed 40%. The rate may be fixed by the Government on the recommendations of the GST Council. The integrated tax shall be levied on goods imported into India and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when dutie

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3(8). Section 3(8) provides that for the purpose of calculating the integrated tax under section 3(7), the value of imported article shall be the aggregate of- the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9). Section 3(9) provides that any article which is imported into India shall, in addition, be liable to GST compensation cess at such rate on a like article on its supply in India, the value of the imported article shall be the aggregate of – the value of the imported article determined unde

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ers, customs brokers, customs clearance software providers and other stakeholders to get themselves familiar with the modified forms. Change in EDI bill of entry It is indicated that the information in the bill of entry would be reconciled with their returns filed on GSTN. By that the credit claimed in their return in respect of IGST paid on imports would be cross checked with the Customs EDI system. It is made mandatory for the importers to declare their GSTIN number on the Bill of Entry if they wish to claim the credit of IGST paid on the imported goods. The importer who is not registered with GST system is to declare his PAN along with their State code as per the Census of India, which is required for transfer of IGST paid by them to the account of the Consumption State. Diplomatic organization or UN bodies are to quote their UIN on the Bill of Entry; DGFT issued trade notice in this regard vide No.09/2018, dated 12.06.2017. In this trade notice it has been indicated that the import

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urn. Change in EDI Shipping Bill Section 16 of IGST Act, 2017 provides that export of goods shall be zero rated supply. Credit of input tax maybe availed for making zero-rated supplies, notwithstanding such supply may be made an exempt supply. The exporters are required to quote the Shipping Bill and export invoice details in the GST return. The same shall be validated in the Customs EDI system. The confirmation of the export details shall be made once the EGM is filed. The exporter shall be granted refund of IGST paid by him on the exported goods based on the validation by Customs EDI system. This validation is also a proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. The Shipping Bill forms have also been modified to capture details such as GSTIN of exporter, GST export invoice number etc., The exporter is to declare item-wise taxable value and corresponding IGST on the shipping bill. For the time being in force importers/exporters are

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approve the job in the role of ACL in ICES after records the reasons for manual bill of entry and the reference no. of file approval by Commissioner; A six digit bill of entry number would be generated and assigned to the declaration after the concurrence of the AC/DC; The manual BoE shall be filed by the importer quoting the assigned bill and will be assessed on paper as per usual process; After assessment by Appraiser and AC or DC concerned the ACL has an option to enter the total duty and licence associated, if any with this declaration in ICES 1.5; The manual debit of licence is to be invariably done in the licence ledger prior to this process; A challan of duty amount to be paid, post adjustment etc., would be generated in the system and be available for payment in the e-payment portal ICEGATE and bank; Once paid, the receipt of payment would be automatically integrated in the system; The OOC acknowledgement shall be entered by Shed Appraiser in the option provided in the SUP rol

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Customs – FACILITY NOTICE NO. 08/2017 – Dated:- 28-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (E). MUMBAI – 400 099 F. No. S/3-Misc-17/2016-17 E&T(X)ACC Date: 28.06.2017 FACILITY NOTICE NO. 08/2017 Sub: GST roll out and preparation thereof. With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export gen

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Customs – FACILITY NOTICE NO. 07/2017 – Dated:- 28-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI – 400 099 F. No ACCGEN/01/17-18 Admn (T) Date: 28.06.2017 FACILITY NOTICE NO. 07/2017 Sub: GST roll out and preparation there of. With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping bill accompanied by The GST invoice and (b) export general man

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Customs – PUBLIC NOTICE NO. 76/2017 – Dated:- 28-6-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400 001 F. No. S/23-28/Tech/2016 Dated: 28.06.2017 PUBLIC NOTICE NO. 76/2017 Subject: Implementation of GST on 1st July, 2017 & preparation – regarding. Attention of all the Members of Trade, Custom House Brokers and other stakeholders is invited to the above mentioned subject. 2. As you are aware the implementation of GST will be on 1st July, 2017. The introduction of GST heralds a new era in indirect taxation as well as in cooperative fiscal federalism in India. 3. It has been decided that field offices of CBEC across India would implement the following preparatory steps to ush

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Establishment of GST Suvidha Kendra (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata – Customs – PUBLIC NOTICE NO. 35/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) CUSTOM HOUSE 15/1 STRAND ROAD. KOLKATA- 700001 F. No. S51-12/2017Co-ord. Date 28-06-2017 PUBLIC NOTICE NO. 35/2017 Subject: – Establishment of 'GST Suvidha Kendra' (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata- regarding. Attention of Importers, Exporters, Membe

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Customs – TRADE FACILITY NO. 05/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 28.06.2017. TRADE FACILITY NO. 05/2017 Subject: reg. Kind attention of exporters, importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Ministry of Law and Justice (Legislative Department) Notification published in the Gazette of India, Extraordinary, Part-II, Section-I, vide No. 19 dated 05.05.2017 to notify the Taxation Laws (Amendment) Act, 2017 (No. 18 of 2017) [copy available at http://egazette.nic.in] and the 'Advisory on Customs related matters on Introduction of Goods and Service Tax regime' dated 20.06.2017 from the Special Secretary and Member, Central Board of Excise and Customs (CBEC) [copy available at www.cbec.gov.in]. 2. Vide the above notification, the Govt. of India has notified several change

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in the new regime. The necessary amendments that have been made in Section 3 of the Customs Tariff Act, 1975 had been notified vide the Gazette Notification mentioned at para 1 above. In addition to the IGST, any article imported into India shall be liable to goods and services tax compensation cess, wherever applicable, at such rate tax under the Goods and Services Tax (Compensation to States) Cess Act, 2017. The value, as a percentage of which, the above mentioned tax is leviable is explained in the above mentioned notification. It is requested that the fine-print of Taxation Laws (Amendment) Act, 2017 is read by field officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from 01.07.2017. (iii) In light of the changes notified, Bill of Entry, Shipping Bill and Courier Regulations and forms, both Manual and EDI, have been suitably modified and all such modified forms are available on the webs

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e subject to IGST. (vi) For calculating the IGST or Compensation Cess, chapter-wise, rate-wise GST schedule, IGST exemption, concession list and GST Compensation cess rates are available on the official website of CBEC. The importer shall quote the applicable levy notification's number and the exemption notification wherever applicable in respect of each imported item for application of the correct rate. The total IGST and Compensation cess paid will be published on every Bill of Entry which may be quoted to claim the corresponding credit in the GST return. (vii) Under Section 16 of the Integrated Goods and Services Tax Act, 2017 export of goods shall be zero rated supply and credit of the input tax may be availed. The mode of making zero rated supply is explained in the said Section. (viii) It is imperative that in the case of Manual Bill of Entry and Shipping Bill the requisite data for validation related to IGST refund or flow of IGST credit shall be electronically captured with

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Customs – PUBLIC NOTICE NO. 09/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/05/2017-TU. Cus. Dated: 28.06.2017. PUBLIC NOTICE NO. 09/2017 Subject: Regarding Kind attention of Importers/ Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference IS invited to various decisions in GST Council meeting documentation of the same in CBEC Website and also the advisory issued by Member(Customs) vide D.O. letter dated 20.6.17 on Customs related matters on introduction of Goods and Service Tax regime. 2. The legislations referred above have necessitated changes in Bill of Entry and Shipping Bill declarations. The revised el

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schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be II3 . (iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017. To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn.No Notification Sl.No Sl.No in format explained below Sl.No in f

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ariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, NOEXCISE should be quoted. 6. Identification of GST Beneficiary: To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non-availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. Description GSTIN-Imp. Regn_Type Type of IEC to be declared GST Benefit (1) (2) (3) (4) (5) GSTIN Normal G TP,CMP,CAS,ISD,NR,TDS, Individual Yes GSTIN Govt O GOV Generic IEC of Govt. Yes GSTIN UN D UN Generic IEC of Diplomats Yes Aadh

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STIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE. For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry. 8. IGST Availment in case of Manual Bill of Entry: Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/2011-Cus III dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need to

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d, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 11. GSTIN Entity identification To avail IGST Benefits on Exports, declaration of State Code

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ng exports made by non GST registered exporters 13. Taxable Value and IGST Paid Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit Price (Rs) Total Price IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 4,00,000 48,000 Due to some reasons, he finally exports only 900 units of Item A and 1900 units of Item B. For his shipping bill, the Taxable value and IGST of each item shall be calculated in proportion of the actual qu

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ed that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall also contain the following details: (i) name and address of the recipient;(ii) address of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used in the manufactur

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ers are required in line with the International customs communication as well as with a view to implement e-way bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are: Container Size – As per the codes specified in ISO Directory (enclosed as Annexure-II) Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE: The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in respect of Warehousing BE filed before GST implementation. The Importers may seek to reassess the same by feeding applicable IGST notifications and GSTIN identifier during the assessment. GSTIN identifier (State Code, GSTIN typ

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GST – States – Tax/4(53)/GST-NOTN/2016/A1 – Dated:- 28-6-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 28th June, 2017 No. Tax/4(53)/GST-NOTN/2016/A1:- In pursuance of sub-rule (1) of rule 26 of the Manipur Goods and Services Tax Rules, 2017, the Commissioner, hereby makes the following amendment in the notification of the Government of Manipur, Department of Taxes notification No. Tax/4(53)/GST-NOTN/2016/A, dated the 19th June, 2017, namely:- In the said notificatio

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GST – States – 04/2017-State Tax – Dated:- 28-6-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR NOTIFICATION No. 04/2017-State Tax The 28th June, 2017 No. GST/24/2017.- In exercise of the powers conferred by section 146 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns,

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Uttarakhand Goods and Services Tax Rules, 2017 – GST – States – 508/2017 – Dated:- 28-6-2017 – PDF Download – Notification – Circular

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GST – States – KA.NI.-2-819/XI-9(42)/17 – Dated:- 28-6-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION KA.NI.-2-819/XI-9(42)/17 – U.P. GST Rules-2017-Order-(04)-2017 Lucknow: Dated: June 28, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act. no. 1 of 2017), the Governor is pleased to make the following rules, namely:- The Uttar Pradesh Goods and Services Tax Rules, 2017 Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Uttar Pradesh Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 29 June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017); (b) Form means a Form appended to these rules; (c) Section means a section of the Act; (d) Special Economic Zone shall have the same meaning a

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day but shall issue bill of supply for supplies made after the said day. (2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year. (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall fur

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e intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays

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valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. (3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal. (4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issu

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n FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl.

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ion 25 (hereafter in this Chapter referred to as the applicant ) shall, before applying for registration, declare his Permanent Account Number, mobile number, email address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. (2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the

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r by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from t

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tion or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. (5) If the proper officer fails to take any action, – (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assign

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istration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:- (a) such person has more than one business vertical as defined in clause (18) of section 2; (b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9; (c) all sepa

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Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration is

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mber, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. (4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number. 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.-(1)Any person supplying online information and database access or re

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er, by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27. 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed

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cified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1) Where there is any change in an

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rs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Perma

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, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other tha

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oluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person wh

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of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellat

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er specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations under the existing law on t

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n sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel

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otified by the Commissioner in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory t

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GST – States – 1142-F.T. – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1142-F.T. Dated Howrah, the 28th day of June, 2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017) (hereinafter referred to as the said Ordinance), the Governor, on the recommendations of the Council, is pleased hereby to prescribe that a registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated in accordance with the provisions of sub-section (1) of section 10 of the

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eading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall be deemed to have come into force with effect from the 25th day of June, 2017 in supersession of Notification No. 1095 -F.T. dated the 23rd day of June, 2017. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal.

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GST – States – 1140-F.T.-16/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1140-F.T. Dated Howrah, the 28th day of June, 2017 No. 16/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Bengal Ordinance II of 2017), the Governor is pleased hereby to specify, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be ent

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of State tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him wi

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the whole of the State tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint

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GST – States – 1139-F.T.-15/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1139-F.T. Dated Howrah, the 28th day of June, 2017 No. 15/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify that no refund of unutilised input t

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GST – States – 1138-F.T.-14/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1138-F.T. Dated Howrah, the 28th day of June, 2017 No. 14/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council hereby notifies that the following activities or transactions unde

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GST – States – 1137-F.T.-13/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1137-F.T. Dated Howrah, the 28th day of June, 2017 No. 13/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council is pleased hereby to notify that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said West Bengal Goods and Services Tax Ordinance, 2017, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1. Supply of Services by a goods transport agency

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y other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the West Bengal Goods and Services Tax Ordinance, 2017, the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. 2. Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a busin

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ransport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. 6. Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in the taxable territory. 7. Services supplied by an insurance agent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. 8. Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. 9. Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a

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