Goods and Services Tax

Goods and Services Tax – Started By: – Narendra Soni – Dated:- 24-6-2017 Last Replied Date:- 14-8-2017 – Dear ExpertsWhat document will be issued by a registered person at the supply to unregistered person. – Reply By RAMESH PRAJAPATI – The Reply = There are three dispatch documents under GST – (1) Tax Invoice (2) Bill of Supply (3) Delivery Challan.(a) If any supply of taxable goods / services is made for consideration – Tax Invoice is to be prepared. (b) for supply of non taxable goods or sup

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Goods and Services Tax – GST – Dated:- 24-6-2017 – Bengaluru, Jun 23 (PTI) The incentive schemes designed for promotion of exports will continue even after the GST roll out from July 1, while the government may do away with the deemed export benefits, a top official said today. Deemed exports refer to the transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian currency or in free foreign exchange. The government is committed to continue incentive schemes for export promotion, Commerce Secretary Rita Teaotia said while addressing exporters at an event here. However, she clarified that deemed export benefits may discontinue, as all will get level playing field in the Go

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Goods and Services Tax – GST – Dated:- 24-6-2017 – Bengaluru, Jun 23 (PTI) The incentive schemes designed for promotion of exports will continue even after the GST roll out from July 1, while the government may do away with the deemed export benefits, a top official said today. Deemed exports refer to the transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian currency or in free foreign exchange. The government is committed to continue incentive schemes for export promotion, Commerce Secretary Rita Teaotia said while addressing exporters at an event here. However, she clarified that deemed export benefits may discontinue, as all will get level playing field in the Go

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Goods and Services Tax – GST – Dated:- 24-6-2017 – Jammu, Jun 23 (PTI) Warning of chaos if Goods and Services Tax is not implemented in Jammu and Kashmir by July 1, Deputy Chief Minister Nirmal Singh today said the government would not be able to control the situation that emerges. We have told our people that if GST is not implemented by July 1, there will be chaos. GST should be implemented in J&K and if it is not implemented we cannot control the situation then, Singh said at a seminar here. We hope GST will be implemented in J&K before July 1 but Opposition is creating hurdles in it, he said. We cannot stay in power by compromising on our basic ideology, Singh said while hitting out at the opposition for raking up issues like K

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ensured equal development and governance in all three regions of J&K, he added. He said that ₹ 80,000 crore package has been granted in J&K and smart cities for Jammu and Srinagar. Jammu and Kashmir is an integral part of India. Two years cannot change everything but today they way the mindset of people and political class have been contained and ensured that J&K is integral part of India is what we have been talking about, he added. We are passing through a transition state. There is desperation from separatists and militants. The PM and BJP are focused on J&K. They are working to better the situation in J&K, he said. Singh said for the first time, the Centre has made J&K as their first priority. In J&K,

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Customs – PUBLIC NOTICE NO. 138/2017 – Dated:- 24-6-2017 – MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-V CUSTOMS HOUSE, NO. 60, RAJAJI SALAI, CHENNAI – 600001 F.N0. S.MISC/07/2017-MA-V Dated: 24.06.2017 PUBLIC NOTICE NO. 138/2017 Subject : GST ROLL OUT AND PREPARATION THEEOF-REG With the CST set to be rolled out on 1st July, 2017, the final phase of preparation for its implementation is In full swing. Customs too has a major stake In the early implementation of CST as IGST would begin to be levied on the imports from the very first day, the credit of which shell be available to the importers. Similar*, the refund on exports of goods is contingent upon filing of (a) Shipping bill accompanied by

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GST – States – CCT’s Ref No. A(1)/72/2017 – Dated:- 24-6-2017 – Office of the Commissioner of Commercial Taxes Telangana State :: Hyderabad CCT s Ref No. A(1)/72/2017, Dt.24-06-2017 Sri V. Anil Kumar, I.A.S., Commissioner (CT) Circular GST-Transitional Relief – Certain Guidelines Sub:- Goods and Service Tax-transition relief -scenario and Guidelines-Issuance of certain instructions – Reg. Ref: – Chapter 20 of the State Goods and Service tax Act, 2017. *** Attention is invited to the subject and the reference cited. It is to inform that Government of India has already announced the introduction of Goods and Service tax from 1st July, 2017. In this regard GST Act, 2017 has stipulated certain provisions for providing transition relief to the dealers. The provisions pertaining to transition relief are as per section 139, 140, 141 and 142 of the Telangana Goods and Service Tax Act, 2017 and Central Goods Services ax Act, 2017. 1. Section 139 : Migration of existing dealers 2. Section 140 :

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ent like tax invoice or excise challan they are eligible to claim ITC as per the document, if purchased within 12 months prior to appointed day. If they do not possess taxpaying document, then credit is available at the rate of 60% in case the goods are to be taxed at 18% on payment of GST and 40% for other goods. The various scenario in claiming of transition relief are enclosed in Annexure 2. The following are the action to be taken to ensure dealers avail the transition relief with ease and at the same time no excess claim is made;- i. The transition provisions to be explained to the dealer groups ii. The computer wing has developed the software to capture the stock position as on 31st March, 2017 and as on 31st May,2017 along with the monthly returns. The dealers are to be prevailed upon to furnish the information along with the returns iii. Each circle to identify top 30 dealers who may be in possession of stocks and likely to claim transition relief iv. The list of the dealers is

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adopting first-in-first-out accounting method. • All the cases where the rate of Tax on goods was higher in the existing Law (CENVAT + VAT) but is taxed at a reduced rate under GST Law are prone to stock manipulation. Therefore, all such cases may be flagged. All the Deputy Commissioners are to take immediate action in this regard and report compliance. Sd/- V. Anil Kumar Commissioner (CT) To All the Deputy Commissioners (CT) in the State. Copy to all the Senior Officers in O/o CCT. Annexure 1 Transitional Provisions under GST Law 1) What are transitional provisions? Ans) These are special provisions made in the GST Act to enable existing dealers under VAT / CENVAT Act to smoothly migrate to GST. 2) Who can avail reliefs under transitional provisions? Ans) All the existing dealers can avail reliefs under transitional provisions. 3) What are the various reliefs? Ans) a) A dealer can avail ITC of the credit carried forward (CCF) in GST. b) A dealer can avail Tax / Duty paid on capi

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t on capital goods which is not part of CCF can be availed as ITC in GST Such credit should be admissible under CENVAT and GST Law. 3. Duty or Tax paid on unsold stock can be availed as ITC in GST in the case of Presently un-registered person. Person using Taxable input for exempt output. (a) Such stock should be covered by invoices evidencing payment of Tax / Duty and should not be earlier than (12) months from the appointed day. (b) If invoice is not there, then stock should be covered by other purchase documents. Credit will be allowed after GST on supply of such goods is made. Stock statement should be provided in TRAN-1. In case of (b), credit will be allowed @60% if GST rate is equal to 18% and @40% if GST rate is less than 18%. 4. Tax / Duty paid on goods earlier to the appointed day can be claimed as ITC in GST if such goods are received after appointed day. The details of such invoice or documents should be recorded in the books within (30) days from the appointed day and the

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s credit in the GST by declaring it in GST TRAN-1 form within 90 days from Appointed Day (AD). • The Registered Person (RP) claiming the CCF:- o Shall not be under composition in GST. o Such credit is admissible under GST. o Such RP should have filed returns for the past 6 months from AD. • CCF under CENVAT Act can be claimed by uploading details in Column 5(a) of the GST TRAN -1 form if:- o The credit is not related to goods manufactured and cleared under any exemption notification. • CCF under VAT Act can be claimed in the following manner:- o If not related to CST transactions, CCF can be claimed straight away. o If it is due to transactions made under CST Act, then:- If the transactions are between 01-04-2015 to 30-06-2017. The statutory forms pertaining to the transactions made in the above period are available with the dealer. The balance tax on inter-state turnover to the extent of statutory forms not available is reduced from CCF. Scenario 2:- Treatment of ITC on

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T < 9% then credit is 40% of GST paid. If IGST > or = 18% then credit is 30% of IGST paid. If IGST < 18% then credit is 20% of IGST paid. o The details of stock shall be provided in statement 7(a),(b) & (c) of GST TRAN-1 form and a monthly statement in GST TRAN-2 for 6 months. Scenario 4:- Treatment of credit pertaining to taxable and exempt goods / services under the existing law but taxable under GST and dealt by a single RP:- • Section 140(4) • The portion of CCF shall be treated as detailed in Scenario 1 above. • The Duty / VAT paid on stocks shall be treated as Scenario 3 above. Scenario 5:- Treatment of tax paid under existing law on the goods received after AD. • Section 140(5) • The RP shall be eligible for credit of such tax under GST if:- o The invoice details are recorded in the books of account within 30 days from AD. o Statement in respect of that credit shall be furnished by RP. Scenario 6:- Treatment of tax paid on the stocks in case

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r job work prior to AD but returned to RP after AD, then tax not payable under GST if both the RP and the Job Worker declare the details of stock held by such job worker in Statement 9 of GST TRAN-1 form:- o Goods are returned within 6 months from the AD, with an extension of 2 months with the permission of the commissioner. • Where semi-finished goods are sent for job work prior to AD but returned to RP after AD, then tax not payable under GST if:- o Goods are returned within 6 months from the AD, with an extension of 2 months with the permission of the commissioner. • Where finished goods are sent to other / others premises for undergoing testing or other process then:- o Goods are returned within 6 months from the AD, with an extension of 2 months with the permission of the commissioner. Scenario 11:- Goods sold prior to AD but returned after AD:- • Section 142(1) • Treatment of goods sold not earlier than 6 months before AD but returned within 6 months from AD:-

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GST – States – S.R.O. No 289/2017 – Dated:- 24-6-2017 – FINANCE DEPARTMENT NOTIFICATION The 24th June, 2017 S.R.O. No 289/2017 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, namely:- 1. Short title, extent and commencement.-(1) These rules may be called the Odisha Goods and Services Tax Rules, 2017. (2) They shall come into force with effet from the 24th June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) "Act" means the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017); (b) "FORM" means a Form appended to these rules: (c) "section" means a section of the Act; (d) "Special Economic Zone" shall have the same meaning as assigned ot it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2

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

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ule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or

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these rules. (2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. (3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal. (4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the rec

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finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. No. Category of registered persons Rate of tax (1) (2) (3) 1 Manufacturers, other than ma

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

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

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

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

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

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

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

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fied by the Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG- 13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FO

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the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registrat

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the date of the service of the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Uniqu

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. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be

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icer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the da

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

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te of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under subrule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronicall

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e or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs

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GST – States – G.O. Ms. No. 108 – Dated:- 24-6-2017 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O. Ms. No.108 Date: 24.06.2017. NOTIFICATION In exercise of powers conferred in Section 146 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), The Government of Telangana hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of i

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GST – States – S.R.O. No. 290/2017 – Dated:- 24-6-2017 – FINANCE DEPARTMENT NOTIFICATION The 24th June, 2017 S. R. O. No.290/2017- In pursuance of Section 3 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government do hereby appoint the officers under the Odisha Value Added Tax Act, 2004 mentioned in column 2 of the Table below as the officers under this Act with the designation specified against each in column (3) thereof:- TABLE Sl. No. Designation of the Off

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Goods and Services Tax – Started By: – CA. ANCHAL RASTOGI – Dated:- 23-6-2017 Last Replied Date:- 24-6-2017 – A dealer on the appointed date having stock of goods purchased inter state, now he want to opt composition scheme, whether its claim may be rejected on the basis of opening stock consisted goods purchased inter state. – Reply By KASTURI SETHI – The Reply = No bar since enactment of GST is from 1.7.17. Composition scheme can be opted for. – Reply By CA. ANCHAL RASTOGI – The Reply = what

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Final Assessment Order – GST ASMT – 07 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 07 – Form GST ASMT – 07 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Notice for seeking additional information / clarification / documents for final assessment – GST ASMT – 06 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT

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Goods and Services Tax – GST – Dated:- 23-6-2017 – New Delhi, Jun 23 (PTI) Ecommerce operators and TDS deductors will be able to register with GST Network beginning June 25, when the portal re-opens for fresh registration. Also, existing excise, service tax and VAT assessees will get another chance to migrate to the GSTN portal as registration for them too opens on Sunday next and will remain open for three months. The GSTN portal will now start accepting fresh registrations from June 25. The registration will also start for GST practitioners, Tax Deductors at Source (TDS) and e-commerce operators, which are required to collect tax at source, GSTN said in a statement. GSTN, the company providing IT backbone for the new tax regime, will off

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

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GTA PAID – ITC AVILABLE -REG – Goods and Services Tax – Started By: – venkat eswaran – Dated:- 23-6-2017 Last Replied Date:- 12-7-2017 – Dear all,We are service receiver and if we pay GTA 5% under GST Reverse charge mechanism , can we able to take credit this and adjust against GST payable?If GTA paid by transporter itself and sending the bill can we able to take credit this and adjust against GST payable?Thanks in advanceVenkat – Reply By KASTURI SETHI – The Reply = In my view, ITC is not admissible in both ways. – Reply By Kusalava InternationalLimited – The Reply = Dear Mr. Venkat,As per Sl. No. 3 of Schedule of GST Rates for Services as approved by GST Council , the rate of GST w.e.f. 01.07.2017 is 5% on GTA Services with no Input Tax C

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ayable by cash deposit account only. Further, the actual service provider is not entitled to any input tax credit. To be on the safer side you may take a declaration from the GTA service provider to the effect that No input tax credit availed by him on inputs, capital goods and input services by him while providing the service of GTA . This is enough. Further, under Input Tax Credit Rules, No specific exclusion for GTA service on which tax is paid under reverse charge as ineligible item for credit. When no such exclusion, you are eligible to take credit of the 5% tax after payment by cash. For your benefit, the provisions under erstwhile service tax prior to 1.6.2017 and current provision under GST is tabled here and you can see there is no

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Furnishing of Security – GST ASMT – 05 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 05 – Form GST ASMT – 05 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Order of Provisional Assessment – GST ASMT – 04 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 04 – Form GST ASMT – 04 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Reply to the notice seeking additional information – GST ASMT – 03 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 03 – Form GST ASMT – 03 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Notice for Seeking Additional Information / Clarification / Documents for provisional assessment – GST ASMT – 02 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GS

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Application for Provisional Assessment under section 60 – GST ASMT – 01 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 01 – Form GST ASMT – 01 – Statut

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Goods and Services Tax – Started By: – MARIAPPAN GOVINDARAJAN – Dated:- 23-6-2017 Last Replied Date:- 28-6-2017 – I am happy to inform that M/s CENTAX Publications Private Limited, New Delhi published a book on GST – A PRACTICAL GUIDE authored by me. – Reply By KASTURI SETHI – The Reply = Congratulations Sir. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Thank you, Sir – Reply By Gorantla Bhaskar Rao – The Reply = Dear sir,Congratulations sir on the occasion of your book publication. – Reply

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Information of Findings upon Special Audit – GST ADT – 04 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ADT – 04 – Form GST ADT – 04 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Communication to the registered person for conduct of special audit under section 66 – GST ADT – 03 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ADT – 03 –

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Audit Report under section 65(6) – GST ADT – 02 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ADT – 02 – Form GST ADT – 02 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Notice for conducting audit – GST ADT – 01 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ADT – 01 – Form GST ADT – 01 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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