Goods and Services Tax

Canteen Service Provider
Query (Issue) Started By: – Saurabh Singh Dated:- 18-8-2017 Last Reply Date:- 18-12-2017 Goods and Services Tax – GST
Got 9 Replies
GST
I am running a canteen inside the premises of a Pvt. Ltd. Company. What are my obligation in GST ? I have to provide food at subsidized rates to the employees for which I also get some amount from the company.
Plz advice
Reply By RAMESH PRAJAPATI:
The Reply:
You will have to take GST Registration if turnover exceeds 20 lacs and after that you have to pay GST on the open market value of the food of the same / similar quality.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Sl. No. 7 (i) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 indicates that "Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable considerati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year is chargeable to CGST @ 9%.
Sl. No. 7 (v) of Notification No. 11/2017-Central Tax (Rate) dated 2806.2017 indicates that "Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration is chargeable to CGST @ 9%.
The CGST is chargeable on the transaction value of the food supplied.
R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ply By Saurabh Singh:
The Reply:
Rate of tax given in the notification is 9 %. The rate would be CGST 9 % and SGST 9%. Please consider the above example by considering this tax rate.
Reply By KASTURI SETHI:
The Reply:
Rate of GST is 9 % + 9 %. You have seen 9 % under CGST notification. No dispute is about SGST 9 %. The benefit of subsidy is available if you receive subsidy from. Govt. You would pay from your pocket.
Reply By Brijesh Singh:
The Reply:
I am running a canteen inside the premises of IOCL.
In my contract this clause is given "The quoted rates shall be valid till the validity of the contract. All the rates shall be inclusive of all taxes, octroi, duties, surcharges, levies, transportation etc. and no extra cost will be paid by the Corporation on this account. Only Service Tax shall be payable extra as applicable. Works Contract Tax/ Sales Tax/ VAT applicable (existing or fresh) has to be borne by the contractor."
According to the above quate should i get GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

PRESS NOTE ON FILING OF RETURN IN FORM GSTR-3B FOR JULY, 2017
GST
Dated:- 18-8-2017

GST Council had earlier decided to defer the filing of return in FORM GSTR-3 and had recommended the filing of return in FORM GSTR-3B. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of return in FORM GSTR-3B for the month of July, 2017 as 20.08.2017.
2. Concerns have been raised by the trade about whether transitional credit would be available for discharging the tax liability for the month of July, 2017. In this regard, attention is invited to notification No. 23/2017-Central tax dated 17.08.2017 wherein the date and conditions for filing the return in FORM

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ebiting the electronic credit or cash ledger.
B. Registered persons planning to avail transitional credit for discharging the tax liability for the month of July, 2017 need to follow the steps as detailed below:
I. Calculate the tax payable as per the following formula:
Tax payable = (Output tax liability + Tax payable under reverse charge) – (transitional credit + input tax credit availed for the month of July, 2017);
II. Tax payable as per (i) above to be deposited in cash on or before 20.08.2017 which will get credited to electronic cash ledger;
III. File FORM GST TRAN-1 (which will be available on the common portal from 21.08.2017) before filing the return in FORM GSTR-3B;
IV. In case the tax payable as per the return in FORM GSTR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

On Clarification regarding availability of Transitional Credit for GST
GST
Dated:- 18-8-2017

As per the rules, the Goods and Services Tax (GST) for the month of July 2017 has to be paid by 20th August, 2017. Only after the payment of full GST, return in summary Form 3B can be filed.
Concerns have been raised about the form for claiming transitional input tax credit not being available on the GSTN website. This form will be available on the GSTN website from 21st August, 2017. In v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

All about GSTR-3B
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 18-8-2017

All about GSTR-3B
Introduction: This article discusses in detail about GSTR- 3B, its related aspects & its filling process.
For months of July and August GSTR1 and GSTR2 are not to be filed and thus GSTR3 will not be formed because it is the auto-populated form and thus GSTR-3B comes into scenario.
So, GSTR-3B has to be filed in lieu of GSTR3 for the months of July and August as below:
* For the month of July 2017 – To be submitted by Aug 20th , 2017; and
* For the month of August 2017 – To be submitted by Sept 20th
It is Mandatory to file GSTR-3B and there is no exemption from filing GSTR-3B even if you have not carried on any business in the month of July'2017.
NIL GSTR-3B is also to be filed mandatorily.
GSTR-3B is the provisional return for the month of July'2017. Therefore all dealers who are required to file monthly returns under the GST Regime are required to file

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ember about filing GSTR-3B is that the transitional credits available from the previous VAT/Service Tax/Excise regimes will not be available for credit and use in GSTR-3B. Any such credits have to be shown by filing form TRAN-1 and will be available for use only after filing TRAN-1.
GSTR-3B is to be filed from the period from which the registration is taken by the supplier. Therefore, if you have taken registration in the month of August'2017 the option for filing GSTR-3B for July'2017 will not be available and the no GSTR-3B is to be filed for July'2017.
GSTR-3B is to be filed through online mode on the GST Portal gst.gov.in
Following details are to be shown in the return GSTR-3B.
* GSTIN number of Registered Person
* Legal name of Registered Person
* Summary of Outward Supply & Inward Supply under Reverse Charge
* Bifurcation of Inter-state outward supplies as follows:
* To unregistered Person
* To Composite taxable Person
* To UIN Holders
5. Summary of eligible

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d by cash.
GSTR-3B can be submitted through digital signatures or Electronic verification code except for Companies where it has to be filed by digital signatures.
GSTR-3B is a simplified return where only total figures of purchases, sales input tax credits and payments are to be entered.
Individual entries for each sale invoice are not to be entered in this return.
Data in GSTR-3B has to be provided in a consolidated manner i.e. the consolidated amount in respect of information asked has to be furnished.
So, taxpayer will be required to consolidate their sales and purchase data for the month for the purpose of filing GSTR-3B.
GSTR3B is the consolidated return form being filed for temporary purpose and proper returns has to be filed for both the months.
So, GSTR1, GSTR2 and GSTR3 for the month of July and August have to be filed in September.
In GSTR-3B, any amendment in invoice issued has to be adjusted against the invoice amount and the net adjusted amount has to be shown and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y. Click Search and Select GSTR-3B
* Declare your liabilities and ITC claims in Section 3.1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional ITC cannot be claimed in GSTR 3B. It can be claimed only through TRANS 1 and TRANS 2.
* Enter details of interest, if payable, in Section 5.1. Late fee will be computed by the system
* Click on Save GSTR-3B button. After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button.
* On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger.
* After this the Payment of Tax tile will be enabled, please click it and declare your payment details to pay the taxes and offset the liability.
* Click CHECK BALANCE button to view the bala

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

liability; SGST credit has to be first used for paying SGST liability and then IGST liability; CGST Credit has to be first used for CGST liability and the remaining for IGST Liability; SGST credit cannot be used for paying CGST liability and CGST credit cannot be used for paying SGST liability
* Transition ITC, if available in ITC ledger, can be used for payment of liabilities of GSTR 3B
* Click the OFFSET LIABILITY button to pay off the liabilities
* Click on declaration statement
* Select Authorized Signatory filing the Form
* Click on File GSTR-3B button with DSC or EVC
* Message for successful filing will appear and Acknowledgement will get generated
The author is a practising CA and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
Reply By KASTURI SETHI as =
Dear Chaurasia Ji,
Excellent and timely article. A great services to the assessees.
Dated: 19-8-2017
Reply By NARENDRA SEKSARIA as =
DEAR VINOD

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

All you should know while filing GSTR – 3B Return
By: – Ravi Kumar Somani
Goods and Services Tax – GST
Dated:- 18-8-2017

Filing of GSTR-3B return is the first formal communication of business transactions with the government machinery in the GST era. It holds lot of importance especially in the current scenario where many businesses are still struggling with the basics of this new law i.e. obtaining provisional id's, issues in logins, interpretation issues in law, dealing with the procedural aspects and many more… The list can just go on. Amidst all these barriers, the show has to still go on and one has to act upon the mandate of the law and file an error free GSTR 3B return. Since, there is lot of confusion among industry and trade on this filing requirement of form GSTR-3B, therefore this article is written to provide conceptual clarity on filing of this form along with data requirement and calculation mechanics for detailed field wise submission in this form.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ely in its field wise requirement, we would first take a look at few important points in this regard:
* GSTR 3B needs to be separately filed for each GST registration number.
* It needs to be filed online only in the common portal i.e. www.gst.gov.in, there is no any offline utility provided which can be filled and uploaded into the system. In the post login mode, one can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR 3B, (if applicable), in the given period will be displayed.
* It is needed to be filed even if it is a nil return.
* Once filed, the form shall be final and there is no provision for revision of the return once filed. Any revision has to be done through while filing of GSTR -1, GSTR -2, GSTR -3.
* Upon generation of GSTR 3, if actual liabilities are different from those declared in GSTR 3B, the system will update the delta (difference) between GSTR 3B and GSTR 3 automatically. In case of an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rterly return only.
* If there is any tax payable then payment of such tax is mandatory for filing of form GSTR-3B. In other words, GSTR-3B return cannot be filed without full payment of the tax due.
Having understood the basics and the requirement of the form, we shall now understand the form in detail with field-wise reporting requirement along with how data/ information must be identified, computed and assimilated by the business to ensure error free filing of this form. Below is the format of the form for quick glance.
Field No. 3.1 – Details of Outward Supplies and inward supplies liable to reverse charge
A) Outward taxable supplies (other than zero rated, nil rated and exempted supplies)
Details of all the taxable outward supplies must be entered here. Therefore, details of zero rated supply, nil rated supply and exempted supply must be excluded. By entering the details here we would be able to calculate the total GST payable on outward supplies. Once we arrive at the value

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd not shown separately.
In case of services, if advance is received before July 17 but invoice is issued in the month of July 17, then the transaction shall be liable for service tax to the extent of advances received before July 17 and detail of such invoice to the extent of liability under service tax law should not be included here.
Details of invoices raised for stock transfer of goods or cross billing for services to the another registered person of the same entity must be entered here. In other words, it shall contain the details of internal as well as external invoicing.
If both taxable and exempted goods or services are covered in the same invoice then only details of the taxable portion of such invoice must be entered here. The exempted portion must be separated and entered below in field (c) even though the same are covered under same invoice number.
As the heading clearly states only details of the outward supplies must be entered here. Therefore, if any tax is payable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e upon payment of tax by availing full credit or the same can also be made without payment of tax by filing bond or LUT. Both the categories of zero rated supplies must be mentioned here only. Calculation of tax payable on Zero rated supplies must be done in the same manner as provided in (A) above. Tax columns would be filled when the assessee is opted to pay GST for making exports/SEZ supplies.
A supply which is both Nil rated and also Zero rated, then details of such supplies must be mentioned in the category of zero rated supply. For ex: Export of books would be a zero rated and also nil rated supply. Details of this supply must be entered in zero rated supply as in such a case assessee would still be able to claim the refund of the input taxes credit. Putting the details in Nil rated supply may lead to unnecessary consequences from the department and denial of credit thereon.
C) Other outward supplies (Nil rated, exempted):
Nil rated supplies are the ones where although the sup

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

harge: For example: In case of services of hotel, inn, accommodation, passenger transport by cab etc are supplied through an electronic commerce operator, then such electronic commerce operator shall be liable for GST.
Liability of GST payable under reverse charge must be calculated as under:
Identify the purchases made from unregistered persons to determine the reverse charge liability
* Segregating the above purchases into inter-state and intra state supplies;
* Remove the intra-state purchases of a state where there is no registration obtained;
* Remove the intra-state or inter-state purchases which are not exempted or are nil rated for ex: Purchase of milk, books etc.;
* Remove the intra-state or inter-state purchases which are not leviable to GST For ex: Petrol, diesel, electricity etc.;
* Remove the intra-state or inter-state purchases which are purchased from a person who is not in any business i.e. not being a supplier.
* Segregate the intra state purchases porti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te: Merely because a person is not charging any GST on the bill need not be assumed that the said person is an unregistered person in the GST. For example: food bills from restaurants. There is a possibility that such restaurant is registered under the composition scheme of the act. Therefore, while identifying vendors under reverse charge a precaution to that extent must be taken.
In earlier tax regime, service tax was payable under reverse charge only when payment was made to the vendor. In case of GST, tax under reverse charge needs to be paid at earliest of the following dates:
* Receipt of goods/ from vendor;
* Payment entry in books of accounts or debit in bank; or
* Date immediately following 30 days (60 days in case of services) from the date of issue of invoice by the vendor.
Therefore, if any of the above event has taken place, then assessee needs to pay GST under reverse charge. For ex: If a payment is made to an advocate in the month of July 2017, then reverse charg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

goods/ services and proper tax needs to be calculated.
E) Non-GST outward supplies:
Certain supplies are treated as non-GST supplies meaning thereby they are neither exempt or nil rated or zero rated. Various supplies that would get covered here are as under:
* Sale of flats after issuance of the completion certificate;
* Sale of land;
* Provision of electricity;
* Sale of Petrol and petroleum products;
* Sale of alcoholic liquor for human consumption;
* Dealings in securities and transactions in money;
* Actionable claims, other than lottery, betting and gambling.
In case any of the above category of supplies are made then details of the same must be reflected in this field.
Field No. 3.2: Details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
Details of following supplies must be disclosed in this field:
* Inter-state supplies made to unregistered persons;
* Inter-state supplies made to composition taxable per

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ported in field 3.2. Although, details of these supplies must have already been covered and disclosed in field no. 3.1 above, but the same are also required to be reported here. However, this would not mean payment of tax twice on these supplies. Missing out few cases in this table would not be an offence as it is merely a disclosure part and no transactions being escaped from tax net.
Field No. 4: Details of eligible Input Tax Credit
Amount of inward supply not to be furnished. Only the amount of tax paid on inward supplies, whether creditable or not, is required to be furnished here. These should be net off credit and debit notes.
Firstly, details of all inward supplies in the month of July 2017 on which vendors have charged GST must be identified.
Add: Tax payable under reverse charge for which credit is provisionally available in the month of July 2017 itself.
Add: Supplies on which credit is distributed by other unit by way of ISD;
Less: Above input tax credit must be propor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e, VAT, service tax etc. However, a relief in this regard is expected and government may enable availing of the closing credits of old taxes even though the transition forms are not filed. However, no such notification is issued in this regard as on 16.08.2017.
Field No. 5: Details of exempt, nil-rated and non-GST inward supplies
Apart from the details of inward supplies on which credit is taken, details of inward supplies on which no GST is charged by vendors must also be submitted. Such supplies can be categorized as under:
Exempt/ Nil rated inward supplies: In case of supplies on which vendor has not charged any GST as the said supply is exempt or is nil rated. For example purchase of books, milk etc.
Non-GST outward supplies: Certain supplies are treated as non-GST supplies meaning thereby they are neither exempt or nil rated or zero rated.
This is the most toughest aspect in the entire preparation process of Form GSTR 3B since even the smallest of the inward supply details ne

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

/Online banking modes).
* Input tax credit of IGST shall first be utilised towards payment of IGST and the amount remaining, if any, may be utilised towards the payment of CGST and SGST, or as the case may be, UTGST, in that order;
* Input tax credit of CGST shall first be utilised towards payment of CGST and the amount remaining, if any, may be utilised towards the payment of IGST;
* Input tax credit of SGST shall first be utilised towards payment of SGST and the amount remaining, if any, may be utilised towards payment of IGST;
* Input tax credit of UTGST shall first be utilised towards payment of UTGST and the amount remaining, if any, may be utilised towards payment of IGST;
* CGST shall not be utilised towards payment of SGST or UTGST; and
* SGST or UTGST shall not be utilised towards payment of CGST.
* Interest, penalty, fee or any other amount payable under this Act or the rules made thereunder shall be paid in cash and not by utilizing Input tax credit.
* Input

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aring the payable sheet is discharged.
TDS and TCS Credit:
The provisions relating to TDS and TCS has not made effective and hence no details would appear under the above head.
Conclusion:
Businesses must ensure thorough verification of the transactions and its applicability to GST before making the payment of tax and filing of GSTR 3B return as any incorrect payment of taxes have larger consequences in the GST regime. Since, the law is nascent and the interpretations are developing, therefore principles would take its own time to get settled. Until then one has to be more vigilant and take due care to avoid erroneous application of the law and disputes arising thereon.
–
* CA Ravi Kumar Somani
* CA Nagendra Hegde
(Article written on 16th August 2017. For any feedback or queries write to ravikumar@hiregange.com or nagendra@hiregange.com )
Reply By Mohammed Lakkadsha as =
Dear Expert , In my humble opinion the Applicability of GST on services Provided in Jun-2017 for which

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

EXPORT/SEZ PROCEDURES (BOND/LUT OR REFUND ROUTE) – Part-II
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 18-8-2017

I am posting this article in continuation to my earlier article on 'ZERO RATED SUPPLY WITH EXPORT PROCEDURES (BOND/LUT OR REFUND ROUTE)- Part- I'.
The Central Government vide Circular No. 5/5/2017 – GST dated 11th August 2017 has clarified issues related to the furnishing of Bond/Letter of Undertaking for Exports.
A large number of communications have been received from the field formations and exporters citing variation in the interpretation of Notification No. 16/2017 – GST dated 7th July 2017 and Circular No. 2/2/2017 – GST dated 5th July 2017 and Circular No. 4/4/2017 – GST dated 7th July 2017.
Therefore, in exercise of powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder:
Que. 1 Who

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a higher amount, in the previous financial year.
A few illustrative cases are as follows:
· Case 1 :
An exporter had a turnover of ₹ 15 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.5 crore or more (10% of export turnover is more than ₹ 1 crore)
· Case 2 :
An exporter had a turnover of ₹ 5 crore in the previous financial year. He would be eligible for LUT facility if remittance received against this export is ₹ 1.0 crore or more (10% of export turnover is less than ₹ 1 crore)
· Case 3 :
An exporter has an export turnover of ₹ 2 crore. He has received ₹ 80 lacs as foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore.
· Case 4 :
An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Cro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ut also provide guidance and handholding to new entrepreneurs.
b) All exporters of goods, services and technology having an import-export code (IEC) number shall be eligible for recognition as a status holder. Status recognition depends upon export performance. An applicant shall be categorized as status holder upon achieving export performance during current and previous two financial years, as indicated in paragraph 3.21 of Foreign Trade Policy. The export performance will be counted on the basis of FOB value of export earnings in free foreign exchange.
c) For deemed export, FOR value of exports in Indian Rupees shall be converted in US$ at the exchange rate notified by CBEC, as applicable on 1st April of each Financial Year.
d) For granting status, export performance is necessary in at least two out of three years.
3.21 Status Category
Status Category: Export Performance FOB / FOR (as converted) Value (in US $ million)
· One Star Export House : 3 $
· Two Star Ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

arlier used for purchase of goods by a merchant exporter from a manufacturer without payment of central excise duty. The scheme holds no relevance under GST since transaction between a manufacturer and a merchant exporter is in the nature of supply and the same has not been exempted under GST even on submission of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST.
Que. 5 What is the GST impact on transactions with EOUs ?
Clarification: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating like any other exporter.
Que. 6 What is the treatment of forward inward remittance in Indian Rupee under GST regime?
Clarification: Various repre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g Union (ACU) or Nepal or Bhutan”.
Accordingly, it is clarified that acceptance of LUT instead of a bond for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with applicable RBI guidelines. It may also be noted that supply of services to SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange.
Que. 7 What are the different requirements of furnishing bank guarantee under GST regime for export ?
Clarification: Circular No. 4/4/2017 dated 7th July, 2017 provides that bank guarantee should normally not exceed 15% of the bond amount. However, the Commissioner may waive off the requirement to furnish bank guarantee taking i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e same PAN. But the total amount of inward foreign remittances received by all the registered persons, having one Permanent Account Number, maybe ₹ 1 crore or more and it also maybe 10% or more of total export turnover. In such cases, the registered person can be allowed to submit bond without bank guarantee.
Que. 8 Who will be the Jurisdictional officer for submission of LUT/Bond?
Clarification : It has been clarified in Circular Nos. 2/2/2017 – GST dated 4th July, 2017 and 4/4/2017 – GST dated 7th July, 2017 that Bond/LUT shall be accepted by the jurisdictional Deputy/Assistant Commissioner having 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. It is reiterated that the Central Tax officers shall facilitate all exporters whether or not the exporter was regi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

LOCAL SALE V. INTER-STATE SALE
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 18-8-2017

The sale may be effected within the State or in between two or more States. The 'local sale' is nothing but the intra-State sales. When the sale is between two or more States the same is called as inter-State Sales. In general, sale where seller and buyer both are from same state is called as intra state sale for example “seller of Kanpur (U.P.) sells goods to a dealer of Noida (U.P.)” but when buyer and seller are in different States, it is Inter-state sales. For example a seller of Chennai (Tamil Nadu) sells goods to dealer based at Allahabad (U.P.) however location of seller and buyer is immaterial and both can be located in same State but goods should be moved from one State to another.
Section 3 of Central Sales Tax Act, 1956 discusses when is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. According to this s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IA, the Supreme Court held that a sale can be said to be in the course of inter-state only if two conditions concur viz. (i) sale of goods and (ii) a transport of those goods from one State to another. Thus transaction must be a completed sale. Location of buyer and seller is immaterial. Thus, even if buyer and seller are within the same State, sale will be inter-State, if sale occasions movement of goods from one State to another. E.g., the buyer may have construction site in another State and may ask seller to dispatch goods directly to the site.
In 'Commissioner of Commercial Taxes, Hyderabad V. Desai Beedi Company' – 2015 (3) TMI 786 – SUPREME COURT the Supreme Court held that in order to constitute an 'inter-state sale' the movement of goods should be occasioned by the sale and that the same must be inextricably connected with the sale. The assessee was engaged in the manufacture of 'beedi' and was having factory and head office in Maharashtra, with a registered branch office in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the seller and movement of goods from the State of Andhra Pradesh to another State were not inextricably connected, but independent of each other and hence it was never an instance of 'interstate sale'.
The Madras High Court had an occasion to consider whether the sale of sandal wood in an auction effected in the State of Tamil Nadu and the movement of the goods to another State at the instance of the successful bidder, who was having the place of business in the latter State, would constitute an inter-state sale and whether the demand of payment of tax under the Tamil Nadu VAT Act was justified or not. The Madras High Court in 'Karnataka Soaps and Detergents Limited V. District Forest Officer, Sathyamangalam and others' – 2005 (2) TMI 786 – MADRAS HIGH COURT held that the terms of the tender-cum-auction sale notification covered all the registered sandal wood contractors of Salem Division and that there was no differentiation as 'local buyer' and 'interstate buyer'. The terms of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. However she sought for exemption from tax since her establishment was situated in a Special Economic Zone. The request was turned down by the Authority, considering it as a 'local sale'. She approached the High Court by filing a writ petition. The High Court granted liberty to the appellant to approach the Divisional Forest Officer, Marayoor, Idukki District by filing Form I under CST Act, seeking exemption. The application of the appellant was rejected by the Authority. Therefore she again approached the High Court. The High Court held the tender form stipulated that the successful bidder had to satisfy the entire due amount including the tax under KVAT Act. At no point of time the appellant stated that the offer was subject to exemption to pay any tax under KVAT Act or the goods were being purchased in the course of export through the unit in a SEZ situated in another State and that no tax under the local statute would be payable. The appellant participated in the tender without ra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e supply-
* supply of goods to or by a SEZ developer or a SEZ Unit;
* goods imported into the territory of India till they cross the customs frontiers of India; or
* supplies made to a tourist referred to in section 15;
Section 8(2) provides that subject to the provisions of Section 12, supply of services, where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply. The intra-State supply of services shall not include supply of services to or by a SEZ developer or a SEZ Unit. The explanation 1 to this section provides that where a person has-
* an establishment in India and any other establishment outside India;
* an establishment in a State or Union territory andany other establishment outside that State or Union territory; or
* an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST CONCERNS OF AUTOMOBILE DEALERS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 18-8-2017

Goods and Services Tax (GST) in now a reality and then most of the present indirect taxes on goods and services shall become history making GST indeed historic. The launch ceremony at Parliament House has rewritten a new destiny, this time an economic one. GST, though has been claimed as one of the biggest tax reforms ever, it is also being seen as one of the most challenging times for automobile sector. Here is an attempt to flag certain areas of concerns for automobile industry and automobile dealers which are indeed grey, both in colour as well as in understanding and interpretation.
Closing Stock of Vehicles / Spa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

book losses.
Demo Cars / Vehicles
Demo cars are used for marketing and training as a usual business practice which are presently not considered as capital goods. There are two divergent views on the same in view of specific denial of credit to motor vehicles in input tax credit provisions.
Discounts on Vehicles
Giving discounts to buyers of vehicles by dealers in different forms is very common. It could be via invoice or otherwise. Dealers also get discounts from the manufacturers of vehicles in the nature of quantity or trade discount / incentive. Their tax treatment and documentation would be crucial to avoid interpretational disputes with the Department.
Marketing Strategies and Freebies
At present auto dealers offer incentives

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r.
Composite Contracts of Sale and Service
Vehicles are generally subject to repair and maintenance which will involve supply of consumables as well as spare parts. Rates of both goods as well as services would be different, i.e., 28 or 18%. The problem of treating a transaction as a mixed or composite supply is a technical issue wherein interpretation may be divergent and would lead to disputes.
Heavy Taxes on pre-owned Vehicles
Dealing in second hand goods (pre-owned vehicles) is a substantial part of dealer's business. There is no concessional rate of tax prescribed looking to the fact that such goods would have suffered tax already at the time of first purchase.
Advance Booking of Vehicles
Vehicles booking by paying advance m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. SRO-GST 1 dated the 8th July, 2017
SRO-GST-1 (Rate) Dated:- 18-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 18th of August, 2017
SRO-GST-1 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, hereby makes the following amendment in Notification SRO-GST 1 dated the 8th July, 2017, namely:-
In the said notification, in Schedule III – 9%, after serial number 452 and the entries relating thereto, the following serial number and entries shal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017.
Tax/4(53)/GST-NOTN/2016/02 Dated:- 18-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 18th August, 2017
No. Tax/4(53)/GST-NOTN/2016/2 :- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 (hereafter in this notification referred to us “the said Rules”) and notification dated 11th August, 2017, the Commissioner, on the recommendations of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

p;.
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act the month of July, 2017, as detailed in the return furnished In FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time Limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Maharashtra Goods and Service Tax Rules, 2017
03/2017 Dated:- 18-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai-400010,
dated the 18th August 2017.
Order No. (03/2017)
No. JC(HQ)-1/GST/2017/Order/19/ADM-8
Subject: Extension of time Limit for submitting the declaration in FORM GST TRAN-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Maharashtra Goods and Service Rules, 2017.
02/2017 Dated:- 18-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai-400010,
dated the 18th August 2017.
ORDER (02/2017)
No. JC(HQ)-1/GST/2017/Order/19/ADM-8
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Due Dates for submission of return in Form GSTR-3B for the month of August,September,November and December 2017
34/2017-State Tax Dated:- 18-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 18th August 2017
NOTIFICATION
Notification No. 34/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 read with Notification No.JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Maharashtra Government Gazette, Extraordinary, Part-II

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Telangana Goods and Services Tax (Amendment) Rules, 2017.
G.O. Ms. No. 184 Dated:- 18-8-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
NOTIFICATION
Date:18.08.2017
G.O.Ms. No. 184 : In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the Government hereby makes the following rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Telangana Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2. In the Telangana Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;
(b) in sub-rule (6), for the words and letters “IGST a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79.
(4) The export as allowed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.-
(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-
(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.-
(1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable alon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.-(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any proper

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder:
Provide

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.-
(1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.-
(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tral Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017,for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.-
(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

thin seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
Chapter – XIX
Offences and Penalties
162. Procedure for compoun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in the Notification No. S.R.O. No 295/2017, dated the 29th June, 2017 – Notification on the rate of tax applicable to tractors and its spare parts under the OGST Act, 2017.
24256/FIN-TAX-CT1-0043-2017 Dated:- 18-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 18th August, 2017
S.R.O. In exercise of the powers conferred by sub-section (1) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Service Tax Council, do hereby make the following further amendment in the notification of the Government of Odisha, in the Finance Department No. 19829-FIN-CT1-TAX-0022-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es and parts thereof for tractors
452H
8708 50 00
Transaxles and its parts thereof for tractors
452I
8708 70 00
Road wheels and parts and accessories thereof for tractors
452J
8708 91 00
(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof.
452K
8708 92 00
Silencer assembly for tractors and parts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors".
[No. 24256/FIN-TAX-CT1-0043-2017]
By ord

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Time period for filing of details in FORM GSTR-3
Va Kar/GST/4/2017-S.O. 067 Dated:- 18-8-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
18th AUGUST, 2017
S.O. 67 Dated 18th AUGUST, 2017 In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Time period for filing of details of inward supplies in FORM GSTR-2
Va Kar/GST/4/2017-S.O. 066 Dated:- 18-8-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
18th AUGUST, 2017
S.O. 66 Dated 18th AUGUST, 2017 In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Time period for filing of details of outward supplies in FORM GSTR-1.
Va Kar/GST/4/2017-S.O. 065 Dated:- 18-8-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
18th AUGUST, 2017
S.O. 65 Dated 18th AUGUST, 2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2017.
Va Kar/GST/07/2017-S.O. 064 Dated:- 18-8-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
18th AUGUST, 2017
S.O. 64 Dated 18th AUGUST, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Jharkhand Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1stday of July, 2017 or contained in gold or gold jewellery held in stock on the 1stday of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) in rule 61, with effect from the 1s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1stday of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22nd June, 2017for “FORM GST REG-13”, the following Form shall be substituted, namely:-
“FORM G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ock/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Male, Female, Other
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9.
Documen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”; and
(x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted; and
(ii) in item (b), –
(a) a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Haryana Goods and Services Tax (Fifth Amendment) Rules, 2017.
71/ST-2 Dated:- 18-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th August, 2017
No.71/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 (Fifth Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted.
3. In the said rules, in rule 17, in sub-rule (2), after the words, “said form”, the words “or after receiving a recommendation from the Ministry of External Affairs, Government of India” shall be inserte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h the” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017.
6. In the said rules, in rule 87,-
(a) in sub-rule (2),
(i) for the sign “.” existing at the end, the sign “:” shall be substituted;
(ii) after sub-rule (2), the following provisos shall be added, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supply

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

suppliers may not furnish Bank Account details.”.
9. In the said rules, for “FORM GST REG-13”, the following Form shall be substituted and shall be deemed to have been substituted with effect from the 22nd June, 2017 namely:-
“FORM GST REG-13
[See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
2.
Country
2A.
Ministry of External Affairs, Government of India‟ Recommendation (i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9. Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
11.Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Plac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word", 140 (6) and 140 (7)” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ii) in item (b), –
(a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140(7)” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(c) in the heading of column 8, after the words “Eligible duties and taxes”, the brackets and words “(central taxes)” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government Haryana,
Exci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment Notification by Commissioner of State Tax under rule 61(5) of the HGST Rules,2017 specifying class of registered persons, conditions and date of filling GSTR-3B
73/ST-2 Dated:- 18-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th August, 2017
No. 73/ST-2.-In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Haryana Goods and Services Tax Rules, 2017, (hereafter in this notification referred to as “the said Rules”) framed under the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”) and Haryana Government, Excise and Taxation Department Notification N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from the date of publication in the Official Gazette.
ASHIMA BRAR,
Excise and Taxation Commissioner- cum-
Commissioner of State Tax, Haryana

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.
G.O.Ms. No. 375 Dated:- 18-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms. No. 375, Revenue (Commercial Taxes-II), 18th August, 2017.]
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: –
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

State tax, Union territory tax and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of Section 18 or, as the case may be, sub-section (5) of section 29.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely: –
“Provided also 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 detai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

turn 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.”;
(vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
(vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(viii) in FORM GST TRAN-1, with effect from 1st July 2017, in SI. No. 7, in Table (a), for the heading of column (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Last date for furnishing of return in FORM GSTR-3B
02/2017-State Tax Dated:- 18-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
New Delhi, the 18th August, 2017
No. 02/2017-State Tax
(Reference Central notification no.23/2017)
No. F. 2 (3)/Policy-GST/2017/683-94.-In exercise of the powers conferred by sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 01/2017- State Tax dated 16th August, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, dated the 16th August, 2017, the Commissioner, on the recommendations of the Council, hereby speci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to reduce CGST rate on specified parts of tractors from 14% to 9% – Tractors Parts.
G.O.Ms. No. 19/2017-Puducherry, GST (Rate) Dated:- 18-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O.Ms. No. 19/2017-Puducherry, GST (Rate)
Puducherry dated 18.08.2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendment in the notification issued vide G.O Ms. No. 1/2017- Puducherry GST (Rate), dated 29th June, 2017 of the Commercial Taxes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

452H
8708 50 00
Transaxles and its parts thereof for tractors
452I
8708 70 00
Road wheels and parts and accessories thereof for tractors
452J
8708 91 00
(i) Radiator assembly for tractors and parts thereof.
(ii) Cooling system for tractor engine and parts thereof
452K
8708 92 00
Silencer assembly for tractors and parts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”.
3. This notification shall come into force with effect from the date of its public

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.O.Ms. No. 27/CT/2017-18 Dated:- 18-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O.Ms. No. 27/CT/2017-18
Puducherry, dated 18th August, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Puducherry Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with ef

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-13″, the following Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
State/UT- District-
PART A
(i)
Name of the Entity
(ii)
Permanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act].
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
[Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose One)
UN Body
Embassy
Other Person
2.
Country
2A.
Ministry of External Affairs, Government of India' Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Buildi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity.
OR
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted to respective UN Body/Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place : (Signature)
Date :
Name of Authorized Person :
OR
(Signature)
Place :
Date :
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =