Goods and Services Tax

Notifying section 51 of the CGST Act, 2017 for TDS
G. O. (P) No. 114/2017/Taxes Dated:- 18-9-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G. O. (P) No. 114/2017/Taxes
Dated, Thiruvananthapuram, 18th September, 2017
S. R. O. No. 566/2017.-In exercise of the powers conferred by clause (c) of subsection (3) of section 1 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with clause (d) of sub-section (1) of section 51 thereof, the Government of Kerala, on the recommendations of the Council, appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with

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he supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
On the recommendation of the Goods and Services Tax Council, the government have decided to notify that section 51 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall come into force on the 18th day of September, 2017 and also to specify the category of persons under clause (d) of sub-section (1) of section 51 who shall deduct tax at source, at the rate specified under the said

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Hughes & Hughes Chem. Ltd. Versus Union of India & Another
GST
2017 (10) TMI 601 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 18-9-2017
W. P. ( C) 8281/2017
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr.Amit Khemka, Advocate with Mr.Rishi Sehgal, Advocate
For the Respondents : Mr.Vikram Jetly, CGSC for R-1/UOI
ORDER
C.M.No.34059/2017 (Exemptions)
1. Allowed subject to all just exceptions.
W.P.(C) No.8281/2017 & C.M.No.34058/2017 (stay)

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Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017
10/WBGST/PRO/17-18 Dated:- 18-9-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
ORDER No.: 10/WBGST/PRO/17-18 Dated: 18/09/2017
Subject: Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal

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Notifying section 51 of the WBGST Act, 2017 for TDS.
1665-F.T. Dated:- 18-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue
NOTIFICATION
No. 1665-F.T.
Dated, Howrah, the 18th day of September, 2017
In exercise of the powers conferred by sub-section (3) of section 1 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the perso

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The West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2017.
1656-F.T. Dated:- 18-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
Revenue
NOTIFICATION
No. 1656-F.T.
Dated, Howrah, the 18th day of September, 2017
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. 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 (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017, (hereinafter referred to as the rules),
(i) in rule 3 –
(a) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding

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e word “Central” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(iii) in rule 107, after clause (d), the following words, brackets and figures shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:-
“in accordance with the provision of sub-section (4) of section 101 of the Act.”
(iv) after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
(v) in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council

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rds, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(b) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(c) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file FORM GST TRAN-3 besides availing credit in table 7A under the heading “inputs.”;
(viii) in “FORM GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be deemed to have been substituted with from the 1st day of July, 2017;
(ix) in the Notes to “FORM GST EWB

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To specify the dates of furnishing GSTR-3B for the months of August, 2017 to December, 2017
11-C.T./GST Dated:- 18-9-2017 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. 11-C.T./GST Dated: 18/09/2017
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) (hereinafter referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated the 08th August, 2017, the Commissioner, on the recom

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Addition to earlier Rules/Amendment to Rules, Notifications and Circular relating to Nagaland GST Act, 2017
FIN/REV-3/GST/1/08 (Pt.1)/463 Dated:- 18-9-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
CIRCULAR
Dated, Kohima, the 18th September, 2017
No.FIN/REV-3/GST/1/08(Pt.I)::: The undersigned is directed to forward herewith Notification Nos. FIN/REV-3/GST/l/08 (Pt-1)/452,453 dated 13th September 2017 and Notification Nos. FIN/REV-3/GST/1/

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017.
05/2017-GST Dated:- 18-9-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NO.CT/LEG/NGST-ORD/8/17
NAGALAND: DIMAPUR
Dated, Dimapur the 18th September, 2017
Order No. 05/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods

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Amendment in the Notification No. F.NO.FlN/REV-3/GST/1/08 (Pt-l) 'D' dated 30-06-2017,- regarding Tractors Parts
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/458 Dated:- 18-9-2017 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)/458
NOTIFICATION
Dated 18th Sept. 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FlN/REV-3/GST/1/08 (Pt-l) 'D' dated 30-06-

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Sanjeev Sharma Versus Union of India & Others
GST
2017 (9) TMI 1357 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 261 (Del.)
DELHI HIGH COURT – HC
Dated:- 18-9-2017
W. P. (C) 7964/2017 & CM APPL. 32853/2017
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. Abhishek Boob, Advocate
For the Respondents : Ms. Nidhi Mohan Parashar, Advocate for R1. Mr. Satyakam, ASC for GNCTD with Ms.Priyanka Rani, LA, DTT, GNCTD
ORDER
1. The court has been shown the e-mail dated 15th September 2017 written to the Additional Commissioner (Policy) of GNCT of Delhi by Mr. Kamleshwer Prasad Verma, Vice President-Services of the Goods and Services Tax Network ('GSTN')/Respondent No. 5 where the queries raised by the former

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able w.e.f. 20th October 2017 on the GST Portal.
 
2. What is clear from the above response is that the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from 'unregistered persons', manually with the facility to deposit the prescribed fees through the GST Portal.
3. However, it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor the counsel for t

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Notification (2484) 18-09-17 regarding period of Form GST TRAN-1
F.No.17(131)ACCT/GST/2017/2484 Dated:- 18-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated September 18, 2017
In exercise of the powers conferred by rule 120A of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Co

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017
02/2017-GST Dated:- 18-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
02/2017-GST-Order Dated:- 18-9-2017 100
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Order No. 02/2017-GST
New Delhi, the18th September, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and

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Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.
F. No. 275/11/2017-CX.8A Dated:- 18-9-2017 Order-Instruction
Central Excise
F. No. 275/11/2017-CX.8A
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Legal Cell)
'C' Wing, 5th Floor, HUDCO-VISHALA Building
Bhikaji Cama Place, R.K. Puram,
New Delhi-66: dated the 18.09.2017
INSTRUCTION
To,
1. All Principal Chief Commissioners/ Chief Commissioners of Customs, GST & CX;
2. All Director Generals of Customs, GST & CX;
3.
Sub: – Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.
Sir/Madam,
After the implementati

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nvolved or there is manifest injustice resulting from the impugned order or judgment. No right of appeal is conferred upon any party but only a discretion is vested in the Supreme Court to interfere by granting leave to an applicant to enter in its appellate jurisdiction not open otherwise and as of right. The Board vide Instruction F. No. 276/72/2016-CX.8A dated 18.07.2016 (Copy available on CBEC website) had discussed as to the conditions under which SLP can be filed before the Apex Court.
3. Principally, all orders/judgments, whether interim or final, are appealable. Where the levy of GST has been questioned or stayed, irrespective of the fact that matter is still pending before the High Court the same needs to be challenged by way of f

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E-way Bill or Challan Required for Interstate Movement of Goods for Job Work or Handicraft, Regardless of Value.
Act-Rules
GST
GST – Generation of E-way bill / Challan shall be mandatory (irr

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GST Rules 2017 Updated: Amendments to Rules 120, 122, and 124 Target Anti-Profiteering and Compliance Improvements.

GST
Anti-Profiteering Authority – Certain provisions under Rules 120, 122

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Taxpayers Can Revise FORM GST TRAN-1 Once; Commissioner May Extend Deadline for Transitional Credit Claims Under GST.
Act-Rules
GST
Revision of FORM GST TRAN-1 – option to revise the TRAN-1 o

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Rule 120A
Revision of declaration in FORM GST TRAN-1
GST
Transitional Provisions
Rule 120A of Central Goods and Services Tax Rules, 2017
2[Revision of declaration in FORM GST TRAN-1]
1[120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal wi

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Taxpayers Can Opt for GST Composition Scheme by Filing FORM GST CMP-02 and ITC-03 Until September 30, 2017, Rule 3(3A.
Act-Rules
GST
Option to avail composition scheme under GST by electronic

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GST on Notional rent
Query (Issue) Started By: – kamalakara ks Dated:- 17-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Industrial building given on lease basis . Lease amount is ₹ 600 lacks interest free deposit which is refundable after the expiry period of 6 years . No monthly rent . How valuation of rental income for the purposes of GST payment . How GST invoice to be issued. How tenant take GST credit as he is not paying monthly rent .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 7 (1) (a) of CGST Act, 2017 " the expression “supply” includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental,

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TDS Liability u/s 51 of CGST Act, 2017: Effective September 18, 2017, Detailing Required Deductors in GST.
Notifications
GST
TDS liability under Section 51 of CGST, 2017 come into force w.e.f

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Issue of Payment Voucher
Query (Issue) Started By: – CAPurnima Bothra Dated:- 17-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir/Madam,
As per sec 31 of CGST act,a registered person is required to issue payment voucher in case supplies are procured from unregistered vendor.My question in large scale corporates there is abundance of such expenses which are small in amount like tea exp,stationer exp.Will I have to issue payment voucher in each such case?Futher in case of self invoicing under RCM option has been given to prepare monthly consolidated bill;is there any similar relaxation in case of payment voucher.Also what if document series of the payment voucher is not filed in table 13

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al tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
Reply By CAPurnima Bothra:
The Reply:
Firstly thank you sir for your prompt reply.
If expenses per day exceeds 5000 then i have prepare payment voucher.Does this mean I have to prepare payment voucher even for smallest expense also like tea expense of ₹ 100,printing stationery ₹ 50 and so on (if purchased from unregistered vendor and sum of expense per

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Getting upload error message.Cannot upload json file for GSTR1 even after using offline tool V 1.2..
Query (Issue) Started By: – moiz lokhandwala Dated:- 16-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I'm getting same upload error message. I cannot upload json file for GSTR1 for Jul.2017, even after using offline tool version V 1.2.. Will anyone help me with a solution?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Please approach help desk.

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Wrong quote of GSTIN no of buyer in GSTR-1
Query (Issue) Started By: – arun aggarwal Dated:- 16-9-2017 Last Reply Date:- 19-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
I have filed GSTR-1 for July 2017. By error I have entered GSTIN no of buyer A instead GSTIN of buyer B. How this error can be rectified . My GSTR -2 and GSTR-3 for above period is still pending
Reply By RAMESH PRAJAPATI:
The Reply:
While filing GSTR-1 [Table 9 (A)] of the next month i.e. August

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flight expenses charged on bill @ 18%
Query (Issue) Started By: – rakesh rohilla Dated:- 16-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
I am a pharmaceutical co and selling medicine and food suppliments. I charged in my invoice the value of medicine and freight. medicine is of 12% gst rate. the bifurcation of bill in which i colleced the gst tax are
Medicine value : 12000 @ 12%
freight charged : 1000 @ 18%.
My query is that i am not a service provider and whether the freight charged on bill is correct.or i have to charged freight on bill just as medicine i.e. 12% just as taken as value of supply concept. please clarify me.
Reply By Rajagopalan Ranganathan:
The Reply:
Si

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