Goods and Services Tax

The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40/2017-1-V-(88) Dated:- 17-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhoapl
Bhopal, the 17th August 2017
F-A-3-40-2017-1-V-(88) : In exercise of the power conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
Amendments
(1) These rules may be called the Madhya Pradesh 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 Madhya Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with ef

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le 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 week from the date of co

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rmation 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 Commissioner.”;
(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 22n

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.
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 Details (add more if required)
Account Number
Type

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lication 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.
(ix) 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) i

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Last date for furnishing of return in FORM GSTR-3B.
FA-3-40/2017-1-V-(89) Dated:- 17-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhavan, Bhopal
Bhopal, the 17th August 2017
No. F-A-3-40-2017-1-V-(89)
In exercise of the power conferred by sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. F-A-3-55-2017-1-V(87) dated 11th August, 2017 of this department, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronical

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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 in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the

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Dates of filling in GSTR3B for July 2017
23/2017-State Tax Dated:- 17-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 17th August, 2017
Notification No. 23/2017-State Tax
No. GSL/GSTR-61/B.3
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) read with notification No. 21/2017-State Tax dated 08th August, 2017 published vide no. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of state tax, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below

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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 in cash in accordance with the provision

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Further clarification to Circular No. 1/2017 – GST dated 21st July, 2017.
CIRCULAR No. 02/2017-GST Dated:- 17-8-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
CIRCULAR No. 02/2017-GST
Dated Dispur, the 17th August, 2017.
No. CT/GST-10/2017/191.- This is for further clarification to Circular No. 1/2017 – GST dated 21st July, 2017 in order to remove various doubt regarding interpretation of above circular.
Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder:
(a) Eligibility to export under LUT: Notification No. 16/2017 – Central tax dated 7th July, 2017 issued by CBEC specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. It is hereby clarified that any registered person who

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er has an export turnover of ₹ 2 crore. He has received ₹ 80 Iacs as foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He will not be eligible for LUT facility as remittance received is less than ₹ 1 crore.
(iv) An exporter has export turnover of ₹ 40 crore. He has received ₹ 2 Crores as foreign inward remittances in FY 2016-17 which is 5% of the export turnover. He will not be eligible for LUT facility as remittance received is less than 10% of export turnover, even though it is in excess of ₹ 1 crore.
(v) An exporter has received ₹ 1 Crore 10 Iacs as foreign inward remittances in FY 2016-17 which is 20% of the export turnover. In this scenario, he will be eligible for LUT facility.
It may however be noted that a “status holder” as specified in paragraphs 3.20 and 3.21 of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of whether he satisfies the above conditions. For “Status holder” re

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in the nature of supply and the same has not been exempted under GST even on submission of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports, including supplies to SEZ, is allowed only with respect to supply by the actual exporter under LUT/bond or payment of IGST.
(d) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating like any other exporter.
(e) Forward inward remittance in Indian Rupee: Various representations have been received with respect to receipts of proceeds of supplies in Indian Rupee especially with respect to exports to Nepal, Bhutan and SEZ developer/SEZ unit. Attention is invited to Para A (v) Part-I of RBI Master Circular no. 14/2015-16 dated July I, 2015 (updated as on November 5, 2015), which states “there is n

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applicable RBI guidelines. It may also be noted that supply of services to SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange.
(f) Bank guarantee: Circular No. 1/2017-GST dated 21st July, 2017 provides, that bank guarantee should normally not exceed 15% of the bond amount. However, the Commissioner may waive off the requirement to furnish bank guarantee taking into account the facts and circumstances of each case. It is expected that this provision would be implemented liberally. Some of the instances of liberal interpretation are as follows:
(i) an exporter registered with recognized Export Promotion Council can be allowed to submit bond without bank guarantee on submission of a self-attested copy of the proof of registration with a recognized Export Promotion Council.
(ii) In

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2017 that Bond/LUT shall be accepted by the jurisdictional Assistant Commissioner of State tax / Superintendent of State tax having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the bond/LUT before State Tax Authority or Central Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. It is reiterated that the State Tax officers shall facilitate all exporters whether or not the exporter was registered with the State Government in the earlier regime.
(i) Documents for LUT: Documents submitted as proof of fulfilling the conditions of LUT shall be accepted unless there is any evidence to the contrary. Self-declaration shall be accepted unless there is specific information otherwise. For example, a self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of notification No. 16/2017 – Central tax dated 7th July, 2017 issu

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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
23/2017 Dated:- 17-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 23/2017 – Central Tax
New Delhi, the 17th August, 2017
G.S.R. 1024 (E)- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. 21/2017-Central Tax dated 08th A

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ed to avail input tax credit in 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
1[25th 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 2[25th August, 2017];
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
(iii

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rds tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger 5[on or before 25th August, 2017].
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

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017 Dated:- 17-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 22/2017 – Central Tax
New Delhi, the 17th August, 2017
G.S.R. 1023 E.- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central 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 Central 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, 201

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:-
“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 week from the date of commencement of these Rules.”;

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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 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

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

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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” 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 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

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self invoice for rcm
Query (Issue) Started By: – pawan singhal Dated:- 16-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 9 Replies
GST
if Registered person made Self invoice for Rcm expenses. is it shown in debtor side in balance sheet. if no then how to do entry in books of account. if rp paid gst 18000 as reverse charge on pur of 100000. then he issued self invoice of rs.100000+gst 18000. Then how to show in books of account. sales+self invoice. then how to show in balance sheet…
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
This is not sales this is nothing but purchase of goods or services or both.
First make the due entry and then make the payment entry in the books of accounts.

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o accounted for self invoice in books of accounts..
Reply By Vamsi Krishna:
The Reply:
No need of posting sale invoice.
While booking the unregistered/RCM entries you can debit the RCM Receivable-CGST/SGST/IGST ( Current Asset) and credit respective RCM Payable- CGST/SGST/IGST Payable ( Current Liabilities).
The movement you discharge the liability your GST payable account will get nullified & then adjust your RCM Receivable GL against any GST liability.
No need to book debtor in this case. This is sale only with respect to GST but not actual.
Reply By VIJAYANT DUBEY:
The Reply:
SIR, IN CASE OF RCM WHAT IS THE RESPONSBILITY OF SERVICE PROVIDER IN RELATION OF RETURNS AND INNVOICE
Reply By Kishan Barai:
The Reply:
Self invoice is not

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GST on Commission
Query (Issue) Started By: – RameshBabu Kari Dated:- 16-8-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
If registered person who is part of state govt, doing Commission business for the facilitation of trading of goods between two parties those parties might be registered or not. In such cases, trading of goods are in some cases fully exempt or fully taxable or partially exempt and partially taxable. How GST will applicable on trading of exempted goods or nil rated goods ? Is there any difference on commission on trading of exempt goods or taxable goods ? What are the GST applicability for the govt entity in this scenario ?
Reply By Rajagopalan Ranganathan:
The

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RCM applicability for SEZ under GST
Query (Issue) Started By: – Velayutham Panchatcharam Dated:- 16-8-2017 Last Reply Date:- 13-9-2017 Goods and Services Tax – GST
Got 13 Replies
GST
Dear Experts,
Can anybody explain the applicability of RCM for SEZ Developers / Units as SEZ is coming under IGST?
Regards
Panch
Reply By KASTURI SETHI:
The Reply:
Supply of goods or service to SEZ is export out of country. Export is zero rated. So question of RCM for SEZ arises in your mind ?
Reply By RameshBabu Kari:
The Reply:
Dear sir,
If registered SEZ unit purchases goods/services from unregistered person, does this same like normal case ?
Reply By KASTURI SETHI:
The Reply:
Treat the exported goods as GST paid. If unregistered perso

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clearance will be under out/bond.
Reply By KASTURI SETHI:
The Reply:
Yes I agree with you. Zero rate of GST is also a rate of GST. It is one of the five slabs. Hence in this context we can say exported goods are to be treated as GST paid. SEZ is with in ambit of GST.
Reply By Velayutham Panchatcharam:
The Reply:
Dear Experts,
Thanks for your valuable reply and clarifications. So based on the above, RCM is not applicable for SEZ whether supply from DTA by registered or unregistered dealer. Please correct me if I am wrong.
Regards
Panch
Reply By Kishan Barai:
The Reply:
Great reply by all experts but let me make one clarification that Exports Business does not require mendatory GST registration. One can export goods / Supply goods to

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Place of supply under gst
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 16-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Could you please explain, one of my client rendering surveyor services of various customers are located outside tamilnadu.
As per section 12(3)(a) of IGST act says that;
if it is directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work.
The POS shall be the location at which the immovable prop

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Payment of GST against outward supplies of July'17
Query (Issue) Started By: – MohanLal tiwari Dated:- 16-8-2017 Last Reply Date:- 20-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
Your expert advise is requested regarding payment of GST against outward supplies of July'17 and utilizing credit of ITC against inward supplies of July and Cenvat credit for which required ER-1 has been filed.
Reply By RAMESH PRAJAPATI:
The Reply:
It has been informed by GST twitter of GOI that credit can be used for payment of tax. Please declare credit in GSTR-3B and utilize for payment. There is no opening and closing balance column in GSTR-3B so you have to show it as credit taken.
Reply By MohanLal tiwari:
The Reply

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credit in his electronic credit ledger the amount of CENVAT (or VAT credit) credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein. (Section 140(1) of the CGST/SGST Act. The conditions are that: –
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date;
(iii) the said amount of credit does not relate to goods sold under notifications no. ……and claiming refund of VAT paid thereon
Under SGST law there will be one more condition as given below:

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tral Excise Law and VAT law of the respective State.
As per rule 117 (1) of CGST Rules, 2017, to avail the credit you have to submit a duly signed declaration electronically on common portal in Form GST TRAN-1.
Reply By KASTURI SETHI:
The Reply:
I support the views of Sh.Ranganathan Sir and Sh. Himanshu Sha Ji.
I have observed that most of inward supply invoices have not been uploaded in common portal which was to start from 5.8.2017. TRANS-1 is required to be filled up by 31.8.2017. One of my clients has also faced such problem due to non-filing of TRANS-1 and non-uploading of inward supplies invoice by their supplier. Final return is GSTR 3. If all the inward supply invoices are uploaded and TRANS-1 is uploaded, the system will autom

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Cabinet approves Scheme of Budgetary Support under GST Regime to the eligible units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim
GST
Dated:- 16-8-2017

The Cabinet Committee on Economic Affairs chaired by the Prime Minister Shri Narendra Modi today has given its approval to the Scheme of providing Budgetary Support under Goods and Service Tax Regime for the eligible industrial units located in State of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim. Budgetary support of ₹ 27,413 crore for the said Scheme has been approved for the period from 1.7.2017 till 31.03.2027 for such industrial units located in aforesaid Stat

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Delhi Government Details Process for Exporters to Submit Bond or LUT for IGST Payment Compliance Under GST Regulations.
Circulars
GST – States
Issues related to Bond/Letter of Undertaking (LU

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Builders Must Pass GST Benefits to Flat Buyers or Face Anti-Profiteering Action u/s 171 of GST Act.
Circulars
GST
Works Contract for construction of Flats, Complex — Builders to pass on GST

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GST Lowers Tax Burdens: Streamlined Tax Structure Reduces Liabilities, Simplifies Compliance, and Boosts Economic Activity for Businesses and Consumers.
Circulars
GST
List of Reduced Tax Liab

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CLARIFICATIONS ON CRITICAL ISSUES IN GST – AN UPDATE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 16-8-2017

GST is now a reality with its mega launch on the midnight of 30th June, 2017 and 1st July, 2017. With about three weeks into GST regime, there have been many teething problems and issues requiring clarity by the tax payers on taxability, tax rates and other procedural aspects. The Government has been very open on this and is coming out with clarifications promptly in many forms, viz, direct interface, webinars, FAQ's, tweets, Circulars, Press Releases and Advertisements.
Some of the important issues as clarified are discussed in this write up.
TDS on GST
TDS (Income Tax) shall not be applicable or deductible on GST component (includes CGST / IGST / SGST / UTGST or even cess). It has been clarified by CBDT vide Circular No. 23/2017 dated 19.07.2017 that wherever in terms of the agreement or contract between the payer and the payee, the comp

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(gold in this case) by an unregistered supplier (an individual in this case) to a registered person (the jeweller in this case) will be paid by the registered person (the jeweller in this case) under reverse charge mechanism. This provision, however, has to be read in conjunction with section 2(105) read with section 7 of the said Act. Section 2 (105) defines supplier as a person supplying the goods or services. Section 7 provides that a supply is a transaction, for a consideration by a person in the course or furtherance of business.
Even though the sale of old gold by an individual is for a consideration, it cannot be said to be in the course or furtherance of his business (as selling old gold jewellery is not the business of the said individual), and hence does not qualify to be a supply per se. Accordingly the sale of old jewellery by an individual to a jeweller will not attract the provisions of section 9(4) and jeweller will not be liable to pay tax under reverse charge mechani

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nder GST, the tax burden on RWAs will be lower for the reason that they would now be entitled to ITC in respect of taxes paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary/hardware fillings etc.) and input services such as repair and maintenance services. ITC of Central Excise and VAT paid on goods and capital goods was not available in the pre-GST period and these were a cost to the RWA.
There is no change made to services provided by the Housing Society (RWA) to its members in the GST era.
Hostel facilities by Educational Institutions
Services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting
* pre-school education and education up to higher secondary school or equivalent;
* education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
* education as a p

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oted that this may not hold good for commercial coaching institutes which are not at par with educational institutions.
Gifts to Employees
Gifts upto a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business.
The services by an employee to the employer in the course of or in relation to his employment is outside the scope of GST (neither supply of goods or supply of services). It follows that supply by the employer to the employee in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST.
Gift has not been defined in the GST law. In common parlance, gift is made without consideration, is voluntary in nature and is made occasionally. It cannot be demanded as a matter of right by the employee and the employee cannot move a court of law for o

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Shipping Bill as per Notification No. 60 /2017-Customs (N.T.) dated 29th June, 2017
By: – RAMESH PRAJAPATI
Goods and Services Tax – GST
Dated:- 16-8-2017

Circular No 26/2017-Cus dated 01.07.2017 provides that the exporter 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, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e. the Central Goods and Service Tax Rules, 2017).
Further, Para 5 of the circular ibid stipulates that the procedure for refund is that a registered person shall

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to the Customs system and the said system shall in turn electronically transmit back to the common portal a confirmation that the goods covered by the said invoices have been exported out of India. Upon receipt of information regarding furnishing of valid return in FORM GSTR-3 from the common portal, the Customs system shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars. Government has allowed a grace period to the registrants to file returns under the new GST Law. Therefore, this refund procedure shall as a consequence come into operation only when t

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s on payment of IGST under claim for refund / without payment of IGST but they are facing problems in putting details of GST Tax Invoice in INR and Export Invoice in foreign currency at the time of filing of shipping bills. It has also been noticed that the Shipping Bills generated by EDI is not in the same format as notified by the Notification No. 60 /2017-Customs (N.T.) dated 29th June, 2017. It means that there may be some difficulties in sharing of informations from Customs to GSTN for verification, consequently refund of IGST may be delayed. Hope the authorities will do something to help exporters in order to get their refunds timely without any problem.
Reply By Yatin Bhopi as =
Author has rightly pointed out the issue.
We are al

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Input Tax Credit on Capital Goods in transit
Query (Issue) Started By: – S R AGRAWAL Dated:- 16-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts,
I have to submit if the Input Tax Credit will be admissible in case Capital Goods as defined under Rule 2(a) of the CENVAT Credit Rules, 2004 cleared prior to 01.07.2017 and received in the factory of manufacturer after 01.07.2017?
Section 140 of CGST Act, 2017 contains the transitional provisions and Sub-section (5) relating to Inputs and Input Services, but no such provisions are found in respect of Capital Goods.
Kindly advise.
Thanks,
S R AGRAWAL.
Reply By KASTURI SETHI:
The Reply:
There was some restriction for taking ITC on Capital goods during transition period. So the word, "Capital Goods' does not find place.
Reply By HimansuSekhar Sha:
The Reply:
Capital goods credit cannot be taken.
Reply By Ashok Chopra:
The Reply:
It is very unfortunate for trade and i

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o admissible as input tax credit under this Act.
Explanation.For the purposes of this sub-section, the expression “unavailed CENVAT credit” means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of CENVAT credit to which the said person was entitled in respect of the said capital goods under the existing law."
Further rule 117 (2) (a) of CGST Rules, 2017 stipulates that "in the case of a claim under sub-section (2) of section 140 (Availmnet of remaining credit in respect of capital goods), specify separately the following particulars in respect of every item of capital goods as on the appointed day
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of t

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ods should not be kept in transit as transition benefit is not there.
In my view if all industry request the law maker to give credit in case of capital goods then council may come out with some relief.
Reply By HimansuSekhar Sha:
The Reply:
In the FAQ it is clarified. Credit is not available
Reply By S R AGRAWAL:
The Reply:
Thanks all experts for their opinion. Special thanks to Mr. Rajgopalan who has explained the issue on the basis of existing provisions of CGST law.
To my considered opinion it is just an escape of attention and once the Capital Goods received on 30.06.2017 and credit to be carried forward, there can not be any logic not to allow the Credit on Capital Goods under transit. As regards capitalization, except parts or components all Capital Goods are generally capitalized and depreciation is claimed by the trade and industry.
To my opinion, the matter needs to be referred to the authorities or some one should take credit and if objected, it should pass the test

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On what Value tax to be deducted at source (TDS)
Query (Issue) Started By: – sridharan Visu Dated:- 16-8-2017 Last Reply Date:- 24-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Hi all,
We are man power supplying company (Except Security personnel we provide all kind of manpower) we are subjected to charge GST @18%
My Doubt is when we raise our bill like mentioned below:
Manpower supply Charges 100000
SGST @ 9% 9000
CGST @ 9% 9000
Total value 118000
Here, the doubt is whether the recipient of service should deduct tax at source @ 2% on 100000 or 118000.
Kindly Clarify my doubt.
Thanks in advance:-)
Rgds
Sridharan
Reply By KASTURI SETHI:
The Reply:
The value of supply shall be taken as the amount excluding CG

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Correction GSTR B
Query (Issue) Started By: – ICAT Natrip Dated:- 16-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We have filed our GST 3B return. But due to oversight , eligible input tax credit amount has been mentioned in column of ineligible input tax credit. Status of GST 3B is submitted.
Due to this we are unable to set off our tax liability form input credit. Please assist to us in this regard.
Reply By Vamsi Krishna:
The Reply:
As per

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rent a cab
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 16-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
DEar Sir
We are hires buses and vans for transporting our staff towards pick up and drop to our factory from their point.
Our question what is the gst rate to be charged by the transporters.
Some transporters saying they will charge 18% . what it is correct 5% or 18%
Please clarify.
Thanks & Regards,
S.Ramakrishnan
Reply By Vamsi Krishna:
The Reply:
Pls refer HSN code.9964 which mentions " Transportation of passengers by motorcab where cost of fuel is included in the consideration, then rate of tax is 5% provided the credit of input tax charged on goods and servic

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GST rollout improves business efficiency by 30%: Modi
GST
Dated:- 16-8-2017

New Delhi, Aug 15 (PTI) The abolition of inter-state check posts after the implementation of GST has reduced time for movement of goods by 30 per cent and saved thousands of crores of rupees, Prime Minister Narendra Modi said today.
The Goods and Services Tax, which unified more than a dozen central and state levies, is a result of cooperative federalism and its smooth rollout from July 1 has increased efficiencies of business, he said.
Addressing the nation from the ramparts of the Red Fort on the occasion of 71st Independence Day, Modi said technology has made the rollout smooth in a short span on time.
"Trucks (carrying goods) are saving 30

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ices can flow seamlessly.
State border check posts scrutinised material and location-based tax compliance, resulting in delays in delivery of goods and cause environment pollution as trucks queue up for clearance.
Modi said crores of people are behind the success of GST and the implementation of the new indirect tax regime is an example of the benefits that can be reaped if there is cooperative federalism in place between the Centre and states.
"Technology is a miracle. Some find it astonishing that GST has been rolled out in such a vast country in such short span of time," he said.
He said in initiatives like GST, ease of doing business and cleanliness drive, the Centre and states have worked shoulder to shoulder to make them

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Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles
PUBLIC NOTICE NO. 31/2017 Dated:- 16-8-2017 Trade Notice
Customs
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: 16.08.2017
PUBLIC NOTICE NO. 31/2017
Sub: Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles.-Reg.
Attention of all Exporters / Importers/ Custom8rokers/ Clearing Agents / Steamer

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to 30.09.2017. The notification may be downloaded from website egazette.nic.in and perused. These RoSL rates can be claimed on the basis of revised undertaking to be provided by exporter in terms of aforesaid Notification.
4. For all exports with let export order dates on or after 01.07.2017 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. 05.08.2017. Considering that exports have already been made in period 01.07.2017 to 04.08.2017, for which the revised undertaking is not possible to be furnished electronically along with the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as an

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e exporter.
7. Difficulty faced in this regard, if any, may be brought to the notice of this- office.
(K.V.V.G. DIWAKAR)
COMMISSIONER
=============
Document 1
Annexure-I
Undertaking for claiming Rebate of State Levies rate w.e.f. 01.07.2017 to 30.09.2017
I/We,
address….
M/s..
IEC
No.
Dated
…and
hereby give an undertaking that in respect of export
on which Rebate
products covered under Shipping Bills No.
I have not claimed or shall not claim
of State Levies (ROSL) rate is claimed
credit/rebate/refund/reimbursement of these specific State Levies and State Goods and
Services Tax and/or Integrated Goods and Services Tax
under any other mechanism and I
am eligible for the rebate claimed for. Further, declare
that an Int

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Assign of proper officers under different section under TSGST Act.
F.IV-3(15)-TAX/2017/7221-36 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
NO.F.IV-3(15)-TAX/2017/7221-36
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 16th August, 2017.
ORDER
In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Servi

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Order regarding Classes of officers with their jurisdiction under TSGST Act,2017
F.IV-3(15)-TAX/2017/7205-20 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
No.F.IV-3(15)-TAX/2017/7205-20
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 16th August, 2017.
ORDER
In exercise of the powers conferred by sub-section (2) of section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers shall exercise the powers conferred upon them in their territorial jurisdiction specified in column (4) of the Table given below:-
=============
Document 1
NO.F.IV-3(15)-TAX/2017/7205
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the
ORDER
-20
16Th
August, 2017.
In exercise of the powers conferred by sub-section (

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malipur, Indranagar,
Western side of Jail Road, Northern side
of Jail Ashram Road upto Dhaleswar Post
office, Western side of Dhaleswar G.B.
Road up to G.B. Bazar, G.B. Hospital
Complex, Rubber Board complex
(Bhallukia tilla). Eastern side of Central
road from crossing of M.S.Road L.N.Bari
Road. Both side of Laxminarayan bari
road from Tulsibati market towards
Purbasa. Both side of B.K. Road, Eastern
side of Kalibari Road, both side of
Municipality road & Kashari patty.
Southern side of Motor Stand road. A. A.
road from Kaman Chowmuhani to Math
Chowmuhani (Crossing of College Road).
Eastern side of Central road from Kaman
chowmuhani upto Howrah river. Western
side of College Road from Math
Chowmuhani and its extension,
Jogendranagar and adjacent AMC area
upto Bankumari.
Superintendent of
State Tax
and
Inspectors of State
Tax,
Charge-III,
Agartala.
7.
8.
Superintendent
State Tax
Agartala
Western side of central Road and its
extension upto river Howrah.

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Orient Chowmuhani to IGM
Hospital Chowmuhani. Southern side of
L.N.Bari Road upto Bidurkarta
Chowmuhani Crossing from Rabindra
Satabarshiki Bhavan. Southern Side of
Kalibari Road up to Ker Chowmuhani
Crossing from Bidurkarta Chowmuhani,
Eastern side of T.G. Road up to Fire
Service Bridge Crossing from Ker
Chowmuhani, Eastern side of Kalibari
Road. Narsingarh, Gandhi Gram,
Salbagan and entire Mohanpur sub-
Division and Hezamara Block.
Western side of Surjya road upto Howrah
river. Both side of N. S. road from
crossing of Surjya road towords west.
Southern side of H.G.B. road from
crossing of Surjya Road to Hospital road
and eastern side of Hospital road towards
Howrah river. PWD complex at Netaji
Chowmuhani. From Drop gate to Amtali
(upto AMC area) including Southern side
of camper Bazar road. Both side of
Mantribari road from crossing of HGB
road towards Howrah river. Gangail road
from crossing of Mantribari road to
crossing of Hospital road.
Both side of HGB

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dsay
Road from Ker Chowmuhani to Durga
Chowmuhani, both sides of Pragati Road
including area of Krishnanagar, Barjala
& its adjacent area area of Palace
Compound covered by western side of
Kalibari Road wester side of Agarta
Airport Road from North Gate upto
Airport including areas of Gurkhabasti
Pandit Nehru Complex.
Both sides of Assam Agartala Road from
Math Chowmuhani up to Champaknagar
(Sadar Sub-division), eastern side of
College Road & its extension up to
Howrah river, eastern side of Jail Road
up to Central Jail, Southern side of jail
Asram Road upto Dhaleswar Post Office,
both sides of Jail Asram road up to
Asram Chowmuhani, eastern side of
Dhaleswar G.B. Road upto G.B. Bazar
including the areas of Resham Bagan,
Kashipur, Khayerpur, Ranir Bazar,
Mohanpur, Jirania & Champaknagar.
Entire North Tripura District.
State
Tax
and
13
Inspectors of State
Tax, Dharmanagar
Charge.
Superintendent of
State Tax
and
14.
Inspectors of State
Udaipur
Entire

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