Goods and Services Tax

Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Beverages major Coca-Cola India today announced hiking prices of its aerated beverages while reducing that of packaged drinking water brand Kinley on account of upcoming GST regime. The company said aerated beverages have been the worst hit category with the proposed tax of 40 per cent under the GST significantly higher than current weighted average national tax incidence. Company has no choice but to minimally increase the prices even after absorbing the significant portion of the tax increase, Coca-Cola India said in a statement. Coca-Cola will, however, launch an affordable range of aerated beverages to cater to the price sensitive consumers, it added. On its mov

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Goods and Services Tax – GST – Dated:- 27-6-2017 – New Delhi, Jun 27 (PTI) Finance Minister Arun Jaitley today said people may have to face some difficulty initially as the GST is rolled out but in the long run the new indirect tax regime would help cut tax evasion and check price rise. He also said the GST Council will look at bringing real estate within the GST net by next year and revisit taxing of petroleum products under the new regime in 1-2 years. To begin with, people could face some difficulties because any change over has its own problems. But it will settle down and the country will benefit from the new indirect tax regime, Jaitley said at an event organised by ABP News. The Goods and Services Tax (GST) will be launched on July

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Section 149 – Himachal Pradesh SGST – MISCELLANEOUS – Himachal Pradesh Goods and Services Tax Act, 2017 – Section 149 – 149. Goods and services tax compliance rating.- (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

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Goods and Services Tax – Started By: – Ravi Chandra – Dated:- 27-6-2017 Last Replied Date:- 28-6-2017 – My Organization is Distrcit Central Cooperative Bank, We Pay Service Tax(now GST) on bill submitted by manpower agency who supplies manpower to our organization(Ex: 100000 is bill and GST 18% = 18000/- per month). And we collect Service tax (now GST) from customers for issuing DDs/Cheques and other services etc., and total collected service tax(or GST) will be around 20000/- per month. And to

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Section 48 – Himachal Pradesh SGST – RETURNS – Himachal Pradesh Goods and Services Tax Act, 2017 – Section 48 – 48. Goods and services tax practitioners.-(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 outwa

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Goods and Services Tax – Started By: – CA. Puneet Gupta – Dated:- 27-6-2017 Last Replied Date:- 27-6-2017 – We have a commercial property situated at Bihar which we had provided on rental basis exceeding ₹ 20 lacs per year , but the registered office of the company is in Maharastra , hence whether we can register ourselves into GST in Maharastra and charge IGST (as the place of supply would be Bihar where the property is situated) on the rent received from the property situated at Bihar.I

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Below 50,000 goods – Goods and Services Tax – Started By: – raj kapoor – Dated:- 27-6-2017 Last Replied Date:- 21-10-2017 – Dear Sir/madamAfter the launch of GST FROM 01ST JULY,how the old stock goods

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Goods and Services Tax – GST – Dated:- 27-6-2017 – Eight states of Northeast region are among the states which are likely to benefit from the GST rollout on the midnight of June 30th and July 1st. Contrary to certain misconceived notions in certain quarters, GST will offer these States an opportunity to realize fiscal growth in tandem with the more developed states of India and thus make up for their own shortcomings. This was stated here today by the Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh during a media interaction on GST rollout . Earlier, while addressing a congregation on the theme Developme

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work out the smallest and minutest details with absolute unanimity. In case where the absolute unanimity was not forthcoming on a certain point, a series of meetings were held to achieve consensus, he added. To that extent, Dr Jitendra Singh described GST not only as a revolutionary economic reform, but the opening up of a new chapter in the working of Indian Republic s federal system. The Central Government, he said, has established a new benchmark in decision making by following a formula of 3/4th majority in GST Council, out of which 2/3rd essentially has to be represented by the States. When asked about the possible inconveniences during the early transition phase after July 1st, Dr Jitendra Singh said, there is no need either to panic

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Goods and Services Tax – GST – By: – CASANJAY AITHAN – Dated:- 27-6-2017 – GST Council has recently issued draft rule for issue of Credit Transfer Document (CTD) to be inserted in the CENVAT Credit Rules, 2004 for transfer of Cenvat credit paid on specified goods available with a trader as on appointed date. A manufacturer who was registered under Central Excise Act, 1944 may issue a Credit Transfer Document to evidence payment of excise duty paid on goods manufactured and cleared by him before the date on which CGST Act, 2017 comes into force, under the cover of an invoice issued to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of CGST Act, 2017. Accordingly, a manufacturer may issue a document called as CTD for transfer of credit of excise duty to the person who is not registered person under Central Excise Act, 1944 but registered under GST Act, 2017. Transfer of credit of Excise Duty by issuing CTD is subject to the follo

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edit Transfer Document is issued is in possession of such manufactured goods in the form in which it was cleared by him. Credit Transfer Document shall be issued within 30 days of the appointed date on which CGST Act, 2017 comes into force and copy of the corresponding invoices shall be enclosed with the Credit Transfer Document. Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs. Accordingly, dealer has to maintain all the invoices relating to buying and selling from manufacturer through intermediate dealers, i.e., Invoice issued by the manufacture specifying the item details Invoices issued by the main dealer specifying the item details CTD shall not be issued in favour of a dealer to whom invoice was issued for the same goods before the appointed date. CTD to be issued only to the third person (or second buyer) instead of the second party (or first party). This ca

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laim the credit of the excise duty. Therefore, on the basis of CTD, it can claim the credit of Excise Duty and that to the extent of 100%. A dealer availing credit using Credit Transfer Document on manufactured goods shall not be eligible to avail credit under provision of rule 1(4) of Transition Rules made under CGST Act, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer. Rule 1(4) of Transition Rules made under CGST Act, 2017 provides availment of credit on notional basis @60%( goods rate is more than 9%) / 40% of CGST paid where a registered person is not having tax paying document of Excise Duty. Once a person has availed the credit of excise duty by using CTD then such person cannot claim the credit on notional basis again. The dealer availing credit on the basis of Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Credit Transfer Document number in the invoice issued by him under

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EWay Bill for Tax FREE Goods – Goods and Services Tax – Started By: – R.P. GUpta – Dated:- 27-6-2017 Last Replied Date:- 23-7-2017 – Is EWAY Bill required by an unregistered dealer dealing only in tax

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GST on Freight – Goods and Services Tax – Started By: – R.P. GUpta – Dated:- 27-6-2017 Last Replied Date:- 28-6-2017 – A sole proprietorship firm in Delhi sending taxfree books to various states on fr

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Customs – PUBLIC NOTICE No. 21/2017 – Dated:- 27-6-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 27.06.2017 PUBLIC NOTICE No. 21/2017 Subject: Reg. 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 20.06.17 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 electronic format fo

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the case for GST Compensation Cess Schedule under Section 8(2) of CST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format <SCH><SL.NO>(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 format expl

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hall 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, UNOEXCISE" 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 CT X 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 Aad

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GSTIN 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 Ill dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need t

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ed, 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/CDs, 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 Bil forms have also been modified to capture the necessary details. 11. GSTIN Entity identification To avail IGST Benefits on Exports, declaration of State Code a

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ble; including exports made by non CST 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 t

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T Invoice Rules. It may also be noted 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

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2) DBK003 16. Container Details Certain details about the Containers 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-Il) 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 identifi

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Customs – PUBLIC NOTICE NO. 24/2017 – Dated:- 27-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035 F. No. S2/08/2017-ED1 Date: 27/06/2017 PUBLIC NOTICE NO. 24/2017 Subject: Reg. 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 and PN 23/2017 issued by Custom House, Visakhapatnam. 2. The legislations referred above have necessitated changes in Bill of Ent

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tegrated tax in respect of goods specified will be in respective 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 relevant 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 G

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mption Notification should be referred. 5. Declaration of CETH: The Central Excise Tariff 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

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With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN 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 Ill dated 2nd June 2017 and PN 22/2

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ilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 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 'CDs. 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 ha

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icate whether the exports are being made on: P – Payment of IGST LUT – Under Bond or LUT NA – Where IGST is not applicable, i.e. the supply is non-taxable; including 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 o

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d two special characters ( / and – ). The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted 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 declarati

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ffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003 16. Container Details Certain details about the Containers 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 available on icegate website at https://www.icegate.gov.in/SWlFT/single window docs.html 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 r

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or Animal Food or Feed (Trading/ commercial distribution) FSA200 For manufacture/processing as a Animal Food/Feed (Manufacture/Actual Use) FSA800 For use research use as animal Food FSA900 Foods & Supplements -For Personal use FSH100 Food – For Consumer use under commercial distribution (Trading)- Retail or wholesale FSH200 Food – For manufacture/ commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food – For personal consumption FSH910 Food – For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomatic Establishment GNX100 Generic -For Consumer use under commercial distribution (for Trading – wholesale or retail) GNX200 Generic -For Commercial Assembly or processing (For Manufacture/Actual use) GNX300 Generic -For use as Fertilizers or

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Customs – PUBLIC NOTICE – 80/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I) EDI (CENTRALISED) SECTION, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, DIST : RAIGAD. PIN – 400 707. F. No. EDI/Misc-82/2015 JNCH Date: 27.06.2017 PUBLIC NOTICE – 80/2017 Subject: Implementation of GST in Customs-Changes in BE/SB Declaration – Reg. 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 Bil

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ated tax in respect of goods specified are in respective 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 <SCH><SL.NO> (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 Notif

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ll 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 (1) GSTIN-Imp. (2) Regn_Type (3) Type of IEC to be declared (4) GST Benefit (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 Aadhaar A I

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eneficiary 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 be f

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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 an

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able; including 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 Total 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 proporti

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t may also be noted 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

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about the Containers 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 available on icegate website at-https://www.icegate.gov.in/SWIFT/single_window_docs.html 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

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r use research use as animal Food FSA900 Foods & Supplements -For Personal use FSH100 Food – For Consumer use under commercial distribution (Trading)- Retail or wholesale FSH200 Food – For manufacture/ commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food – For personal consumption FSH910 Food – For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomatic Establishment GNX100 Generic -For Consumer use under commercial distribution (for Trading – wholesale or retail) GNX200 Generic -For Commercial Assembly or processing (For Manufacture/Actual use) GNX300 Generic -For use as Fertilizers or soil promoters GNX600 Generic -For Repair or Refurbishing as defective or second hand goods GNX650 Generic-For Recycling or Recovery GNX680 Generic

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Customs – Public Notice: 72/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (Export-I) NEW CUSTOMS HOUSE, SHOORJI VALLABHDAS ROAD, BALLARD ESTATE, MUMBAI – 400001. Tel. No. 22757497. F. No. S/1-23/2016-17 EDI, NCH Date – 27.06.2017 Public Notice: 72/2017 Subject: Implementation of GST in Customs – Changes in BE/SB Declaration – Reg. 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 and subsequent PN. 71/2017 dated 23.06.2017 of Zone-I Customs Mumbai on Customs related matters on introduction of Goods and Service Tax regime. 2. T

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nder Section 5 of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified are provided in respective 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 <SCH><SL.NO> (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 Comp

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ty Flag as P; Ex.Flag as C * In this case, Customs Exemption Notification should be referred. 5. Declaration of CETH: The Central Excise Tariff shall 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 (1) GSTIN-Imp. (2) Regn_Type (3) Type of IEC to be declared (4) GST Benefit (6) GSTIN No

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for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN 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. 4

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ut tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 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

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ave to be captured to either sanction refund in case exports are made on payment of IGST or, give the proof of exports in case exports were made under bond/LUT without payment of IGST. IGST Payment Status – To indicate whether the exports are being made on: P – Payment of IGST LUT – Under Bond or LUT NA – Where IGST is not applicable, i.e. the supply is non-taxable; including 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 from the one 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

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tually exported, i.e. ₹ 44,400 in the above illustration. 14. Export Invoice & Item: Export invoice should be compliant to GST Invoice Rules (not exceeding sixteen characters containing only alphabets, numerals and two special characters ( / and – ). The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted 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 Us

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at CENVAT credit on the inputs or input services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017." For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003 16. Container Details Certain details about the Containers 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 de

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Customs – PUBLIC NOTICE 139/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001 F.No.27/2017-Sys.Unit Dated: 27/06/2017. PUBLIC NOTICE 139/2017 Subject: Reg. Attention of Importers/ Exporters, Custom Brokers & Trade is invited to Implementation of CST 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 available 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 GST regime which has already been provided vide Public Notice 135/2017 dated 21.06.2017 . 2. The legislations referred above have necessitated changes in Bill of Entry and Shipping Bill declaration

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ated tax in respect of goods specified are in respective 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 <SCH><SL.NO>(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 -"113". (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 Compensation Cess Notification Number IGST Levy Notfn No GST Com

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his case, Customs Exemption Notification should be referred. 5. Declaration of CETH: The Central Excise Tariff 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 CDT H, "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 (1) GSTIN-Imp. (2) Regn_Type (3) Type of IDC to be declared (4) GST Benefit (6) GSTIN Normal G TP, CMP,

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for refund of Special Additional Duty of Customs. With the implementation of CST, there be seamless credit flow of IGST to the GSTIN 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/

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s and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 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 DGM is filed and closed (in case o 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 u

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orts in case exports were made under bond/ LUT without payment of IGST. IGST Payment Status – To indicate whether the exports are being made on: P – Payment of IGST LUT – Under Bond or LUT NA – Where IGST is not applicable, i.e. the supply is non-taxable; including 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 ill 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:. Itme Qunatity (units) Unit Price (Rs) Total Price IGST (Rs) A 1000 2

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ld be compliant to GST Invoice Rules ( not exceeding sixteen characters containing only alphabets, numerals and two special characters ( /" and "-"). The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the CST 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 TM", 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(INCOTDRMS), End Use (as per the codes available in Imports)etc., as the case may be. The En

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ried forward in terms of the Central Goods and Services Tax Act, 2017." For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBKOOI or DBK002 and (2) DBK003 16. Container Details Certain details about the Containers are required in line with the International customs communication as well as with a view to implement e-way bill module ill 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 (The Complete List of ISO Codes for Containers is available in https://www.icegate.gov.in/SWIFT/single window docs.html) 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

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Customs – PUBLIC NOTICE NO. 140/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAL CHENNAI – 600 001 F.No.27/2017-Sys.Unit Dated: 27/06/2017. PUBLIC NOTICE NO. 140/2017 Subject: Reg. Attention of Importers/ Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017 and Public Notice 139/2017 dated 27.07.2017 issued regarding implementation of Goods and Service Tax (GST) in Customs – Change

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Customs – Public Notice 07/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001 C.NO. VIII/09/06/2017 City cus Tech PN Date: 27.06.2017 Public Notice 07/2017 Subject: Reg. 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 CST 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 electronic format for

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the case for GST Compensation Cess Schedule under Section 8(2) of CST (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 "113". (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 (S8E 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 SI.NO SI. NO in format explained below Sl. No in format exp

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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 (1) GSTIN-Imp. (2) Regn_Type (3) Type of IEC to be declared (4) GST Benefit (6) 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 CST 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 GSTNJ 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 Ill dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need to b

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n 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 and

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xable; including 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 Description (1) GSTIN- Exp. (2) Regn_Type (3) Type of IEC to be declared (4) GST Benefit (6) GSTIN Normal GSN TP, CMP, CAS, ISD, NR, TDS Individual Yes GSTIN Govt GSG GOV Generic IEC of Govt. Yes GSTIN UN GSD UN Generic IEC of Diplomats Yes Aadhaar ADH Indivi./Generic No Passport PSP Indivi./Generic No PAN PAN Indivi./G

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(not exceeding sixteen characters containing only alphabets, numerals and two special characters ("/" and – ) The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted 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(lNCOTERMS), 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 e

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Central Goods and Services Tax Act, 2017." For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003 16. Container Details Certain details about the Containers 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 a

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Customs – 81/2017 – Dated:- 27-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I) EDI (Centralised) SECTION, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, DIST : RAIGAD. PIN – 400707 F.No. EDI/Misc-82/2015 JNCH Date: 27.06.2017 PUBLIC NOTICE – 81/2017 Subject: Implementation of GST in Customs-24×7 Helpdesk at JNCH – Reg. A helpdesk for co-ordination and facilitation of Importers, Exporters, Customs Brokers and other trade members for roll out of GST in customs, is being constituted wef 01.07.2017 to 15.07.2017 or till further orders, at JNCH as under: 1) Area of Work as per PN. No. 80/2017 for the Teams i. Bill of Entry related issues ii. Shipping Bill and GSTIN Entity identification iii. Export Invoice & Item iv. Changes in

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missioner 9769898250 3. Vivekanand Rai Deputy Commissioner 9450182843 4. Rahul Gawande Deputy Commissioner 9920424744 5. Amit Kumar Deputy Commissioner 9225221239 6. Deepak Sharma Appraiser 9773060908 7. Upender Singh Yadav Appraiser 9769190359 8. Pradeep Jhajharia Appraiser 9833343266 9. Pawan Aggarwal Appraiser 9969056636 10. Devender Kumar Appraiser 9702455923 TEAM-2 S. N. Name of Officer (Shri.) Designation Contact No. 1. Mahipal Singh Deputy Commissioner 9967304824 2. Gurbaaz Sandhu Deputy Commissioner 9910004946 3. Rajesh Shelke Deputy Commissioner 9765961599 4. Anushree Hardikar Deputy Commissioner 9420463660 5. J. Shahdadpuri Deputy Commissioner 9867291007 6. Mahendra Gurjar Appraiser 8655458683 7. Shubhash Shankar Jha Appraiser 970

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Customs – 77/2017 – Dated:- 27-6-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400 001 F.No. S/23-11/Tech/2016 Dated 27.06.2017 Public Notice No. 77/2017 Subject: GST roll out and preparation thereof-regarding Attention of all the importers, exporters, customs brokers and other stake holders transacting business through ICD Mulund is invited towards the roll out of GST in India w.e.f. 01.07.2017. With the GST set to be rolled out on 1st July 2017, in this regard following changes are anticipated in Bill of Entry/Shipping Bill in alignment with proposed GST implementation. Similarly, the refund on export of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export general manifest. Changes in Customs law and procedures are accompanied by the changes in the EDI system so as to effectively implement the IGST law from 01.07.2017. The changes are broadly in the following areas: • Lev

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iquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person: Provided that the integrated tax on goods imported into India shall be levied 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 duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. 2. Thus, with effect from 01.07.2017, all imported goods shall attract IGST (and compensation cess, wherever applicable) in addition to the Customs duties such as Basic Customs Duty etc. However, the levy of CVD and SAD shall cease to exist on imported goods other than those on which Central Excise Duty/VAT continues to be levied even in the new

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ue 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 (b) 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). (9) Any article which is imported into India shall, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Good and Services Tax (Compensation to States) Cess Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (10). (10) For the purposes of calculating the goods and services tax compensation cess under the sub-section (9) on

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ulations and Forms, both Manual and EDI, have been suitably modified and all such modified forms are available on the official website of CBEC (www.cbec.gov.in) . All importers, exporters, Customs Brokers, Customs clearance software providers and other stakeholders are advised to get themselves familiar with the modified Forms. It is emphasized that other than the changes in the declaration, rest of the procedure with regard to clearance of imports and exports would remain the same. EDI Bill of Entry: 4. It may be noted that with the introduction of GST, information in the Bill of Entry would be reconciled with their returns filed on GSTN. Accordingly, credit claimed in their GST Return in respect of IGST paid on imports would be cross checked with Customs EDI system. Therefore, with effect from 01.07.2017, it would be mandatory for the importers to declare their GSTIN, i.e., the GST registration number on the Bill of Entry if they wish to claim the credit of the IGST paid on the impor

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, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Bill of Entry. 5. For calculating the IGST or Compensation Cess, chapter wise, rate wise GST schedule, IGST exemption, concession list and GST Compensation Cess rates are already available on the official website of CBEC. In this regard, notifications for (a) levy and (b) exemption shall be issued by TRU shortly. The importers shall have to quote the relevant number of the levy notification as well as the exemption notification (wherever applicable) in respect of each imported item for application of correct rate. The IGST and Compensation Cess notifications directories are being developed in the EDI System to automatically calculate the levy on imported goods. The total IGST and Compensation Cess paid will be published on every Bill of Entry which can be quoted by the importer to claim the corresponding credit in the GST return. EDI Shipping Bill 6. The Integrated Goods and Services Tax Act

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be required to quote the Shipping Bill and export invoice details in the GST return. The information provided in the return with regard to export of goods shall be validated by Customs EDI system. The confirmation of the export details by Customs shall be made once the EGM is filed. The tax payer (exporter) shall be granted refund of the IGST paid by him on the exported goods based on the validation by Customs EDI system. 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. 8. In order to facilitate proof of export, Shipping Bill forms have also been modified to capture details such as GSTIN of the exporter, GST export invoice number etc. The exporter shall have to declare item-wise taxable value and corresponding IGST on the Shipping Bill. All these details will be used to validate the declarations made by the exporter on the GST return to confirm export. 9. For the time being, importers/exporters ar

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Customs – 09/2017 – Dated:- 27-6-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU – 560300. C No. VIII/48/90/2017 Air Cus Tech. Dated 27.06.2017 PUBLIC NOTICE No. 09/2017 Sub: Implementation of GST in Customs-Changes in BE/SB Declaration – Reg. **** Attention of the trade and industry, exporters, Importers and other stake holder 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. Reference is also invi

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(9) of the Customs Tariff Act. (ii) The IGST rates are notified by Central Government through a Notification under Section 5 of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified is in respective 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 <SCH><SL.NO> (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 (

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Ex.Flag as C Levy & Exemption of GST Cess ( Customs Notfn.)* Duty Flag as G; Addl Duty Flag as P; Ex.Flag as C * In this case, Customs Exemption Notification should be referred. 5. Declaration of CETH: The Central Excise Tariff 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. Descript

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cal application along with supporting documents needs to be submitted as per laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN 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

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dure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or b. he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on or orgoods 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 b

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ase exports were made under bond/LUT without payment of IGST. IGST Payment Status – To indicate whether the exports are being made on: P – Payment of IGST LUT – Under Bond or LUT NA – Where IGST is not applicable, i.e. the supply is non-taxable; including 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 (Rs) Price Total Price IGST (Rs) A 1000 200 2,00,000 2

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t to GST Invoice Rules ( not exceeding sixteen characters containing only alphabets, numerals and two special characters ( / and – ). The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted 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 t

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rms of the Central Goods and Services Tax Act, 2017." For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003 16. Container Details Certain details about the Containers are required in line with the International customs communication as well as with a view to implement eway 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

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on-Food Product under Controlled Distribution DCH800 For Research use a human medicine DCX200 For manufacture/processing as a human or veterinary medicine (Manufacture/Actual Use) DCX900 Drugs & Cosmetics -For personal consumption FSA100 For Animal Food or Feed (Trading/commercial distribution) FSA200 For manufacture/processing as a Animal Food/Feed (Manufacture/Actual Use) FSA800 For use research use as animal Food FSA900 Foods & Supplements -For Personal use FSH100 Food – For Consumer use under commercial distribution (Trading)- Retail or wholsale FSH200 Food – For manufacture/commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food – For personal consumption FSH910 Food – For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomati

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GST – States – FIN/REV-3/GST/1/08 (Pt-1) – Dated:- 27-6-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO. FIN/REV-3/GST/1/08 (Pt-1) Dated Kohima, the 27th June, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Nagaland Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 27 June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Nagaland Goods and Services Tax Act, 2017 (4 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 as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words and expressions use

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ule (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 furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preced

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ly 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 the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward su

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n 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 issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option t

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y 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.No. Category of registered persons Rate of tax (1) (2) (3) 1 Manufacturers, other than manufacturers of such goods as may be notified

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t Number, mobile number, e-mail 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 said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password se

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er 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 the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically,

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nically 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 assigned subject to the following characters, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Nu

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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 separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another r

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dance 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 issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that t

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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 retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration

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dged only on payment of the amount specified in sub-section (2) of section 27. 16. Suomoto 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 an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of

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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 any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10

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ve 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 Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any chang

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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 than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeki

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he 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 who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled

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ication 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 cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and c

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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 e-mail 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 the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: Provided further that a

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l be made available to the registered person electronically on the common portal. (3) Where the particulars or information specified in 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

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r the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board 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

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GST – States – JC(HQ)-1/GST/PWR/Sections/2017-18/ADM-8. – Dated:- 27-6-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, Dated the 27th June 2017. Order MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/PWR/Sections/2017-18/ADM-8.- In exercise of the powers conferred by sub-section (3) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as State tax ), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 22nd June 2017, assigns officers mentioned in column (2) of the Schedule appended hereto, to function and perform the duties as the proper officers in relation to the various sections under the State tax o

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GST – States – No. EXN-F(10)-13/2017. – Dated:- 27-6-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla-171002, the 27th June, 2017 No. EXN-F(10)-13/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and on the recommendations of the Council, the Governor, Himachal Pradesh is pleased to make the following rules to carry out the purposes of the said Act, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Himachal Pradesh Goods and Services Tax Rules, 2017. (2) They shall deem to have come into force with effect from 24th June, 2017. 2. Definitions.-In these rules, unless the context otherwise requires,- (a) Act means the Himachal Pradesh Goods and Services Tax Act, 2017 (10 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 as assigned to it in clause

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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 furnish the details of stock, including the inward supply of goods

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e 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 the tax under sub-section (4) of section 9; (d) he shall pay tax un

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aid 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 issue a notice to such person in Form GST CMP-05 to show cause within fi

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uts 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 on 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. No. Category of registered persons Rate of Tax 1 2 3 1. Manufacturer

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before applying for registration, declare his Permanent Account Number, mobile number, e-mail 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 said mobile number; and (c) The e-mail address declared under sub-rul

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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 the date of submission of the application and the applicant shall furnish

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ing, 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 assigned subject to the following characters, namely: (a) two characters for the

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y 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 separately registered business verticals of such person shall pay tax under the Ac

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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 issued under sub-rule (2) and such cancellation shall be communicated to the said

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ble 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 retrieval services from a place outside India to a non-taxable online recipient sh

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m. (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 an appeal against the grant of temporary registration, in such case, the applica

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entre 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 any of the particulars furnished in the application for registration in Form GST REG-01

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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 Permanent Account Number of a registered person, the said person shall apply for fresh regi

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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 than a person to whom a registration has been granted under rule 12 or a person to whom a

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ation. 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 who has submitted an application for cancellation of his registration is no longer liable to

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fficer 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 cancellation of registration by an order in Form GST REG-22 within a period of thirty days from the

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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 Incometax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail 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 the basis of a single Permanent Account Number shall be granted only one provisinal registrat

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te of registration in Form GST REG-06 shall be made available to the registered person electronically on the common portal. (3) Where the particulars or information specified in 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 electronical

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or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board 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

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GST – States – F-10-40/2017/CT/5(65 – Dated:- 27-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 27/06/2017 No. F-10-41/2017/CT/V (65)- In exercise of the powers conferred by Section 3 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby appoints the class of officers specified in Column 2 of following table from 27th day of June, 2017, for the implementation of t

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