Goods and Services Tax

ZERO RATED SUPPLY WITH EXPORT PROCEDURES (BOND/LUT OR REFUND ROUTE) – Part-I
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 17-8-2017

The purpose of this article is to create awareness about the most interesting concept under GST. This article deals with the concept of zero rated supply, i.e., exports of goods and/ or services and supply to SEZ.
Zero rated supply [Section 16(1) of the IGST Act, 2017]
As per section 2 (23) of the IGST Act, 2017, “zero-rated supply” shall have the meaning assigned to it in section 16 of the IGST Act, 2017. As per section 16 of the IGST Act, 2017, “zero rated supply” means any of the following supplies of goods or services or both, namely:
(i) export of goods or services or both; or
(ii) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
Accordingly, if a person who is engaged in export of goods and/or services or supplies of goods and/or services to a SEZ unit or S

= = = = = = = =

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

= = = = = = = =

of section 2 of the Special Economic Zones Act, 2005;
4. As per section 2(20) of the IGST Act, 2017, “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f ) of section 2 of the said Act.
Input tax credit of inputs/inputs services/capital goods [Section 16(2) of the IGST Act, 2017]
Section 16(2) of the IGST Act, 2017, subject to the provisions of section 17(5) of the CGST Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply.
A registered supplier of zero rated supplies can avail the credit of the inputs/input services/capital goods used for making zero rated supply. Availment of the credit of input tax would be subject to restrictions as specified in section 17(5) of the CGST Act, 2017, i.e., motor cab, construction/WCT serv

= = = = = = = =

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

= = = = = = = =

tions, namely,-
(a) Letter of undertaking/Bond
(b) Pay IGST and claim refund
(a) Letter of undertaking/Bond
An exporter is required to take the letter of undertaking/Bond for export of goods and/or services without payment IGST. It will reduce the working capital requirement of the exporter. Procedure to obtain letter of undertaking/Bond and to claim the refund of unutilized input tax credit are as follows:
* Procedure to obtain letter of undertaking/Bond
The CBEC (GST Policy Wing) vide Circular No. 4/4/2017-GST dated 07.07.2017, has clarified as under:
(i) As per rule 96A of the CGST Rules, 2017, any registered person exporting goods or services without payment of integrated tax is required to furnish a bond or a Letter of Undertaking (LUT) in FORM GST RFD-11.
(ii) As per Notification No. 16/2017-Central Tax dated 01.07.2017 vide which the category of exporters who are eligible to export under LUT has been specified along with the conditions and safeguards. The following regi

= = = = = = = =

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

= = = = = = = =

bond (with debit / credit facility) or a one-time bond (separate bond for each consignment / export). It is observed consignment wise bond would be a significant compliance burden on the exporters. It is directed that the exporters shall furnish a running bond, in case he is required to furnish a bond, in FORM GST RFD -11. The bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall furnish a fresh bond to cover such liability.
(v) FORM RFD -11 under rule 96A of the CGST Rules requires furnishing a bank guarantee with bond. Field formations have requested for clarity on the amount of bank guarantee as a security for the bond. In this regard it is directed that the jurisdictional Commissioner may decide

= = = = = = = =

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

= = = = = = = =

ever, if in a State, the Commissioner of State Tax so directs, by general instruction, to exporter, the Bond/LUT in all cases be accepted by Central tax officer till such time the said administrative mechanism is implemented. Central Tax officers are directed to take every step to facilitate the exporters.
Following documents are required to obtain LUT/Bond:
(i) Duly Signed RFD-11 along with application to proper officer.
(ii) Bond on stamp paper of ₹ 500/- and Letter of Undertaking on Plain Paper.
(iii) Copy of Provisional Certificate of Registration in Form GST REG-25.
(iv) Copy of PAN Card.
(v) Copy of IEC.
(vi) C.A. certificate of last year export figures 2016-17.
(vii) Certificate from bank for realization of foreign inward remittances.
(viii) Status holder certificate (if any) one/two/three/four/five star.
(ix) ID proof of witness.
(x) Authorization letter of the authorized person on behalf of exporter.
* Treatment of unutilized input tax credit
Sect

= = = = = = = =

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

= = = = = = = =

aid on such supplies.
Accordingly, as per section 54(3) of the CGST Act, 2017, a registered supplier can claim refund in respect to unutilized input tax credit used for making zero rated supplies made without payment of GST.
It may be noted that as per section 54(8)(b) of the CGST Act, 2017, the refundable amount shall be paid to the applicant, if such amount is relatable to refund of unutilized input tax credit under section 54(3) instead of being credited to the Fund.
The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documentary evidences as prescribed in the said rules. Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods.
(b) Pay IGST and claim refund
A registered supp

= = = = = = = =

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

= = = = = = = =

up for promoting exports. Therefore, for the purpose of claiming refund, similar provision would apply as applied to exporter.
As per section 54(8)(a) of the CGST Act, 2017, the refundable amount shall be paid to the applicant, if such amount is relatable to refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies instead of being credited to the Fund. Refund of tax paid for inputs or input services used in making supplies is available but credit of refund in respect to capital goods used may not available.
For both option (a) and (b) exporters have to provide details of GST invoice in the Shipping bill. ARE-1 which is being submitted presently shall be dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable.
Exemption to SEZ units or SEZ Developers for inward supplies
To provide the relief from GST, the Central Government has exemp

= = = = = = = =

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

= = = = = = = =

INDIA @ 70 AND ECONOMIC FREEDOM
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 17-8-2017

While there is a broad consensus that the global focus of economic growth is now tilting towards Asia, India is emerging as a developed nation backed by large and growing middle class and service sector. The Indian economy is on the cusp of performance and delivering growth at faster pace which is largely driven by economic reforms, infrastructure development, demographic dividends and consumption led demand. Given its socio economic profile, large scale investments backed by foreign investments has also helped. India is also one of the globally preferred destination of global investors. All this is now happening in India @70.
@ 70, we have come a long way. India can be said to be no longer a fledgling economy which it was at independence in 1947. It is now the seventh largest, and among the most attractive markets for investors. With the world's second-largest

= = = = = = = =

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

= = = = = = = =

tself in age. This could happen with complex marathon undertaken, first by the erstwhile Empowered Committee which dealt with VAT and later by GST Council, a constitutional body set up under the constitution to deal with GST related matters.
As India celebrates its 71st year of independence from British raj, the country also celebrates the independence from even older tax laws. Goods and Services Tax (GST) which turns just 45 days, has freed us from old tax laws including the one in existence even prior to country's independence, viz, Central Excise Act of 1944.
It is indeed remarkable that India could migrate to GST regime to allow country men get rid of sixteen odd indirect taxes which were levied by the centre and the states but the present form of GST is neither desirable nor practical- thanks to the political system we have. The form of GST could have been better. There being a hope for its improvement, it is hoped that legislatures will have wisdom enough to refine the GST

= = = = = = = =

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

= = = = = = = =

are of, and will actually be so, by the machines (software and hardware).
We are all independent professionals and command freedom to create a better tomorrow for self, others and country. GST is just one small segment of our lives. While GST will evolve, we will have to be a part of revolution- to adjust to the new system, to educate clients, to be able to perform and excel and to show the government the way to reiterate right Eco system for all of us.
We are fortunate to be a part of this migration and should be proud to be so. We had 70 years of freedom so far, now let's have another few decades of GST, but of course, an improved one over the present form. We should also have freedom from unwanted or avoidable compliances, freedom from poorly drafted laws, freedom from confusing interpretation, freedom from corruption, freedom from inefficient tax administrators and unskilled officers. Responsibility is something which ought to be on both sides. Hope that this would happen but

= = = = = = = =

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

= = = = = = = =

Itc on vehicle repair
Query (Issue) Started By: – ajay gaur Dated:- 17-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
ITC nahi milega vehicle repair me Jo parts ka bill because I willnt use vehicle for further business but labour charges WO service hai ek Job work hai moveable item pe to uska itc milega ya nahi 🙂
Reply By ajay gaur:
The Reply:
Means part pe nahi milega janta hu I asked about service charge itc if u will say no then please tell m

= = = = = = = =

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

= = = = = = = =

State Government amend the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 338 Dated:- 17-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 17th of August, 2017
SRO 338:- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V. of 2017), the Government on the recommendation of council hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted;
(ii) in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted;
(iii) in rule 40, with effect from the 8th of July,2017,

= = = = = = = =

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

= = = = = = = =

ORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
(vi) for rule 103, with effect from the 8th of July,2017, the following rule shall be substituted; namely:-
"103. The Government shall appoint officers not below the rank of Deputy Commissioner as member of the Authority for Advance Ruling.";
(vii) In rule 118, with effect from the 8th of July, 2017, for the words and sign "Clause(c ) wherever appearing, the words and sign "Clause(b )" shall be substituted;
(viii) in "FORM GST REG.01" under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No., shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details”;
(ix) For “FORM GST REG-13”, the following Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Ide

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

nique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(x) With effect from the 8th of July 2017 in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and sign "and 140 (6)", the figures, sign and word ", 140 (6) and 140 (7) shall be substituted;
(ii) in item (b), –
(a) after the word, figures and sign, "section 140 (5)", the words, figures and sign "and s

= = = = = = = =

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

= = = = = = = =

Notification for filing Return in Form GSTR-3B
CGGST/01/2017(05) Dated:- 17-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commissioner of State Tax
Chhattisgarh, Raipur
Notification
Raipur, dated : 17.08.2017
No./CGGST/01/2017 (05) – In exercise of the powers conferred by sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification 3 dated 08th August, 2017, on the recommendations of the Council, it is specified hereby the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such

= = = = = = = =

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

= = = = = = = =

117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the "tax payable under the said Act" for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the Chhattisgarh Goods and Service Tax Act, 2017 for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisi

= = = = = = = =

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

= = = = = = = =

Authorized officer for enrollment of Goods and Services Tax Practitioner.
02-A/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
NOTIFICATION (02-A/2017)
No. KGST.CR.45/17-18, Dated: 17.08.2017
In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner

= = = = = = = =

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

= = = = = = = =

Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017 – State Tax Dated:- 17-8-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 22/2017 – State Tax
17th August, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Sikkim Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 2017, in s

= = = = = = = =

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

= = = = = = = =

4A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) i

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

State/UT –
PART A
Permanent Account Number (PAN) of entity (Not applicable for entities
specified in clause (a) of sub-section (9) of section 25 of the Act)
(i)
Name of the Entity
(ii)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of
section 25 of the Act)
Email Address of the Authorised Signatory
(v)
(vi)
Mobile Number of the Authorised Signatory (+91)
District –
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
2. Country
2A. Ministry of External Affairs, Government of
3.
India' Recommendation (if applicable)
Notification details
Letter No.
Date
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
7.
Details of Authorized Signatory, if applicable

= = = = = = = =

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

= = = = = = = =

Or
The proper officer who has collected the documentary evidence from the applicant shall
upload the scanned copy of such documents including the copy of resolution / power of
attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it
along with the UIN generated and allotted to respective UN Body/Embassy etc.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Place:
Date:
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others
notified by the Government.
•
Every person required to obtain a unique identity number shall submit the application
electronically.
Application shall be filed through Common Portal or registration can be granted suo-
moto by proper off

= = = = = = = =

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

= = = = = = = =

Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017.
G.O. Ms. No. 092 Dated:- 17-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 92, Commercial Taxes and Registration (B1), 17th August 2017, Aavani 1, Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-38(c)/2017.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017.
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words

= = = = = = = =

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

= = = = = = = =

e 44, the following rule shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one wee

= = = = = = = =

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

= = = = = = = =

upplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 29th day of June, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from t

= = = = = = = =

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

= = = = = = = =

Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
E-mail Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
E-mail address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of (section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the
Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
6.
Bank Account Details (add more if required)
Accoun

= = = = = = = =

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

= = = = = = = =

–
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be fi led through Common Portal or registration can be granted suo-moto by proper officer.
* The application fi led on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(x) With effect from the 29th day of June, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6)

= = = = = = = =

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

= = = = = = = =

Last date for furnishing of return in FORM GSTR-3B
CT/12520/POL-41/1/12017 Dated:- 17-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
ODISHA, CUTTACK
Dated 17.8.17
No. /CT/12520/POL-41/1/12017
NOTIFICATION
In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 12250 dated the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the con

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017
S.R.O. No. 367/2017 Dated:- 17-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 17th August, 2017
S.R.O. No. 367/2017 – In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Rules 1,2,5,7 and 9 of these rules shall come into force at once.
(3) Rules 3 and 10 of these rules shall be deemed to have come into force on the 24th June, 2017.
(4) Rules 4,6,8 and 11 of these rules shall be deemed to have come into force on the 1st July, 2017.
2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter refe

= = = = = = = =

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

= = = = = = = =

Union territory tax shall be deemed to be notified by the Commissioner.”
5. In the said rules, after rule 44, the following rule shall be inserted, namely:-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold

= = = = = = = =

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

= = = = = = = =

the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule
(2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”
8. In the said rules, for rule 103, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
9. In the said rules, in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying

= = = = = = = =

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

= = = = = = = =

cation No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Other>
Mobile Number
Email address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the
Premises/Building
Road/Street
Town/City/Village
District

= = = = = = = =

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

= = = = = = = =

n:
Or
(Signature)
Place:
Date:
Name of Proper Officer:
Designation:
Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”
11. In the said rules, in FORM GST TRAN-1, in Serial No. 7,-
(i) in item (a), for the word, figures and brac

= = = = = = = =

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

= = = = = = = =

The Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/423 Dated:- 17-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/423
Dated: 17th August 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 further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force with effect from 17th August 2017.
2. In the Nagaland Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

Last date for furnishing of return in FORM GSTR-3B
05/2017 Dated:- 17-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIOER OF TAXES
NAGALAND: DIMAPUR
Dated Kohima, the 17th August, 2017
NOTIFICATION-05/2017
NO.CT/LEG/GST-NT /12/17:In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table

= = = = = = = =

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

= = = = = = = =

terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-38;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the pro

= = = = = = = =

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

= = = = = = = =

The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralya, Mahanadi Bhawan, Naya Raipur
Notification No. 22/2017 -State Tax
Naya Raipur, the 17th August 2017
No. F-10-63/2017/CT/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax, 201 7, namely :-
2. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they Shall come into force on the date of their publication in the Official Gazette.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substitut

= = = = = = = =

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

= = = = = = = =

e 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted;
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
10.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for

= = = = = = = =

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

= = = = = = = =

Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg.
45 /2017 Dated:- 17-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370210
Phone No:02836-271468/469, Fax No.02836-271467
F. No. S/20-07/AG/GST/17-18
Dated; 17/08/2017
PUBLIC NOTICE No. 45 /2017
Subject: Continuation of pre-GST rates of Rebate of State Levies (ROSL.) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles-reg.
Attention is drawn to Ministry's Circular Nos. 43/2016-Customs dated 31.8.2016, 08/2017-Customs date

= = = = = = = =

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

= = = = = = = =

er dates on or after 1.7.2017 for which ROSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 5.8.2017. Considering that exports have already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier.
4. In terms of discussions held in MOT, Exp

= = = = = = = =

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

= = = = = = = =

Conditions for furnishing the return in FORM GSTR-3B for the month of July 2017.
05/2017-GST Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF TAXES: : KAR BHAWAN
Notification No. 05/2017-GST
The 17th August, 2017
No. CT/GST-10/2017/192.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th Aug

= = = = = = = =

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

= = = = = = = =

his notification referred to as “the said Act”) read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017.
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017.
28th August 2017
3.
Any other registered person
20th August 2017
(iv)….
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
FTX.90/2016/107 Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 17th August, 2017
FTX.90/2016/107-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:
Short title and Commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 3.
2. In the principal rules. in the rule 3, in sub-rule (4), for the words “sixty days” the words days” shall be substituted.
Amendment of rule 17.
3. In the in principal rules, in rule 1

= = = = = = = =

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

= = = = = = = =

5. In the principal rules, after rule 44, the following new rule shall be inserted, namely: –
“Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already b

= = = = = = = =

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

= = = = = = = =

ccounting System in Excise and Service Tax from the date to be notified by the Board.”.
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
Amendment of rule 103.
8. In the principal rules, for rule 103, with effect 1st day of July, 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
Amendment in Form GST REG-01
9. In the principal rules, in

= = = = = = = =

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

= = = = = = = =

of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India‟ Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in c

= = = = = = = =

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

= = = = = = = =

etc.
8.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details

= = = = = = = =

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

= = = = = = = =

The West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
1456-F.T. Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1456-F.T.
Dated, Howrah, the 17th day of August, 2017
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, in sub-rule (2), after the words, “said form”, the

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

ot applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act].
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose One)
UN Body
Embassy
Other Person
2.
Country
2A.
Ministry of External Affairs, Government of India' Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name

= = = = = = = =

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

= = = = = = = =

cer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted to respective UN Body/Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place : (Signature)
Date :
Name of Authorized Person :
OR
(Signature)
Place :
Date :
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by

= = = = = = = =

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

= = = = = = = =

Notification regarding furnishing the return in FORM GSTR-3B.
05–C.T./GST Dated:- 17-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 05-C.T./GST
Dated: 17/08/2017
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 04-C.T./GS

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

Last date for furnishing the return in Form GSTR-3B electronically through the common portal for the month of July 2017.
05 Re 085/2016/Taxation/A1 Dated:- 17-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai -600 005.
Notification issued by Commissioner of Commercial Taxes, under
CHENNAI, THURSDAY, AUGUST, 17 2017
No. 5 Re 085/2016/Taxation/A1
Aavani 1, Hevilambi, Thiruvalluvar Aandu -2048
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act. 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July. 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from the date of publication in the Official website of the department.
Sd/-M.A. Siddique
Commissione

= = = = = = = =

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

= = = = = = = =

The Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
F.No.12(46)/FD/Tax/2017-Pt-II-75 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: August 17, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 3.- in sub-rule (4) of rule 3 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expression “sixty days”, the expre

= = = = = = = =

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

= = = = = = = =

ny extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.”.
5. Amendment of rule 61.- In sub-rule (5) of rule 61 of the said rules, with effect from 1st day of July, 2017, for the existing expression “specify that”, the expression “specify the manner and conditions subject to which the” shall be substituted.
6. Amendment of rule 87.- In rule 87 of the said rule,-
(a) in sub-rule (2),-
(i) for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted; and
(ii) the following provisos shall be added, namely:-
“Provided that the, challan in Form GST generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Good

= = = = = = = =

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

= = = = = = = =

f members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”.
8. Amendment of Form GST REG-01.- under the heading 'Instructions for submission of Application for Registration' of Form GST REG-01, appended to the said rules, after the existing serial number 15, the following new serial number 16 and entries thereto shall be added, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”
9. Substitution of Form GST REG-13.- With effect from 22nd June, 2017, the existing Form GST REG-13 shall be substituted by the following, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
State/UT- District-
PART A
(i)
Name of the Entity
(ii)
Permanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) o

= = = = = = = =

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

= = = = = = = =

Gender
Mobile Number
Email Address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Detials (add more if required)
Account Number
Type of
Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity.
OR
The proper officer who has collected the documentary evidence from

= = = = = = = =

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

= = = = = = = =

e Common Portal is required to be signed electronically or through any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
• PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140(6)”, the figures, brackets and word “,140 (6) and 140 (7)” shall be substituted;
(ii) in item (b),-
(a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140 (7)” shall be inserted;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c) in the heading of column 8, after th

= = = = = = = =

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

= = = = = = = =

Condition and Extension of time for filing FORM GSTR-3B.
01-E/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
(Department of Commercial Taxes)
Office of the Commissioner of Commercial Taxes (Karnataka),
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
No. KGST.CR.01/17-18, Dated: 17.08.2017.
NOTIFICATION (1-E/2017)
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), conditions are being specified in column (4) pf the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of

= = = = = = = =

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

= = = = = = = =

GST TRAN-1 on or before the 28th August, 2017
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable i

= = = = = = = =

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

= = = = = = = =

Enrolment on Goods and Service Tax Practitioner.
02-A/2017 Dated:- 17-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru
NOTIFICATION (02-A/2017)
No. KGST.CR.45/17-18, Dated: 17.08.2017
In pursuance to the sub-rule (2) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office Of the Co

= = = = = = = =

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

= = = = = = = =

Notifying Last Date of fiing of GSTR-3B.
F.No.17(131)/ACCT/GST/2017/2344 Dated:- 17-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
NOTIFICATION
Jaipur, August 17, 2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. F.17(131) ACCT/GST/2017/2309, dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby specify the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for th

= = = = = = = =

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

= = = = = = = =

M GST TRAN-1 on or before the 28th August, 2017
28th August, 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay-such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable

= = = = = = = =

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

= = = = = = = =

The Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 17th August 2017
NOTIFICATION
Notification No. 22/2017-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 138/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharasthra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in this notification, they shall come into force with effect from the 17th August 2017.
In the Maharashtra Goods and Services Tax Rules, 2017,-
(1) in rule 3, in

= = = = = = = =

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

= = = = = = = =

notified by the Commissioner.”;
(4) after rule 44, the following rule shall be inserted, namely :-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The Credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of secion 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar on the stock of gold dore bar beld on the 1st day of July 2017 or contained in gold or gold jewellery held in stock on the 1st day of July 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already be

= = = = = = = =

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

= = = = = = = =

ely :-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online receipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(7) for rule 103, with effect from the 1st day of July 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(8) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely :-
“16. Government departments applying for registration as suppliers may not furnish Bank Acco

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.
23/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017.
NOTIFICATION
Notification No. 23/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the “said rules”) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in th

= = = = = = = =

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

= = = = = = = =

terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017.
20th August 2017
…..
(2)
Registered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the “said Act”) read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August 2017.
28th August 2017
(i) compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August 2017 ;
(ii) file FROM GST TRAN-1 under s

= = = = = = = =

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

= = = = = = = =

o the provisions of section 49 of said the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.-For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act ;
(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with, the rules made thereunder.
3. This notifica

= = = = = = = =

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

= = = = = = = =