Goods and Services Tax

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 20-6-2017 – This part of the series contains meanings of certain terms covered in Section 2 of the CGST Act, 2017. These are Proper Officer, Quarter, Recipient, Registered Person, Removal and Reverse Charge. Proper Officer [Section 2(91)] 'Proper officer' in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board. Proper officer means Commissioner or Officer of Central Tax who is assigned such function by Commissioner or Board. The term proper officer could be understood as assessing officer of a taxable person. Quarter [Section 2(92)] 'Quarter' shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year. Quarter means a period of three calendar months. There are jour quarters in a calendar year i.e,

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called recipient of goods and / or services. In the supply contract involving the payment of consideration, the person who is liable for payment of such consideration will be considered recipient. It is important to note that consideration could be paid by recipient or any third person. The determination will not depend on the fact who makes the payment but the person who is liable to make the payment will be considered recipient. In the contract for supply of goods, where no consideration is payable, recipient would mean a person to whom goods have been delivered or possession or use of the goods is given or made available. In respect of contract of supply of services, where no consideration is payable, recipient would mean the person to whom service has been rendered. Registered Person [Section 2(94)] 'Registered person' means a person who is registered under section 25 but does not include a person having a Unique Identity Number. Registered person is a person who is registe

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delivery and collection of goods by recipient has been considered as removal. It is important to note that dispatch of goods not for delivery will not constitute removal. Goods can be dispatched for delivery by the supplier or any other person acting on behalf of supplier. The term Removal has been used for providing law in respect of issuance of tax invoice under section 31, Job work provisions under section 19 and also in transition provisions. 'Reverse Charge [Section 2(98)] 'Reverse charge' means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or subsection (4) of section 5 of the Integrated Goods and Services Tax Act. Reverse charge means the liability to pay tax on the recipient of goods and / or services in respect of supplier of such goods and/or services. The goods and / or services which are noti

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 20-6-2017 – Dear Professional Colleague, GST rollout from July 1, 2017 – GST Council eases rules for return filing for July & August While sticking to the rollout date of July 1, 2017 for the first-of-its-kind mammoth indirect tax reform post independence in India, the all-powerful GST Council headed by the Hon ble Finance Minister, Mr. Arun Jaitley concluded their meet for the 17th time on June 18, 2017. The GST Council on Sunday made the dreaded anti-profiteering clause more palatable specifying a sunset clause of two years even as it relaxed the deadline for filing returns under the GST till September. With the conclusion of the 17thGST Council meet on June 18, 2017, the gist of the key takeaways from the meeting of the GST Council are as under: July 1, 2017 announced as the rollout date for GST India s tryst with its most comprehensive indirect tax reform, i.e. GST, will begin on July 1. The GST Council, the apex decisi

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ll need to be filed by September 20. GSTR-1 with invoice level details for the month of July will need to be filed by September 5. For the month of August, the deadline will be September 20. GSTR-2 and GSTR-3 for these two months will be filed thereafter. The simplified rules for filing returns require a taxpayer to file only a simple, self-certified return -by August 20 for July and September 20 for August. This would summarise inward and outward supplies rather than specify invoice-wise detailed returns as per GST rules. However, assesses must file the return with invoice details in September for both months. These will be matched with the simpler returns filed earlier, and any difference in tax amount will be paid by the tax assessee , Shri Adhia said. Approval to Draft Rules for relating to advance ruling, appeals and revision, assessment and anti-profiteering The GST Council also approved the Rules relating to advance ruling, appeals and revision, assessment and anti-profiteering.

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ving across states will be tracked, Shri. Jaitley said the transient rule would prevail pending a final decision. New Registrations from June 25: On the registration of businesses, Shri Jaitley said that 65.6 lakh, or 81.1%, of the existing 80.91 lakh excise, service tax and VAT assessees, have migrated to the GST Network. Registration, which closed on June 15, will reopen on June 25, and the process has been going on satisfactorily , he said. Businesses should not rush for migration. The provisional ID number will be the same for GSTIN (GST identification number). New businesses too need not rush. They will have 30 days for GSTIN. Relaxation in tax rate for hotels: The GST Council has decided to provide relief to hotels by raising the threshold tariff for the 28% tax rate to ₹ 7,500 from ₹ 5,000 proposed earlier. After a lot of discussion (it was decided) that 28% limit in hotels will start from ₹ 7,500 which means that between ₹ 2,500 and ₹ 7,500, the ra

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ategory states had been kept pending. Composition Scheme -Negative List: The GST Council has also recommended that manufacturers of the following goods shall not be eligible for the Composition Scheme: Ice cream and other edible ice, whether or not containing cocoa [2105 00 00] Pan masala [2106 90 20] Tobacco and manufactured tobacco substitutes [24] GST Rate on certain goods: The GST Council also recommended that the GST rate on dried singhada and makhanawill be 5%. GST Rate on vessels: The council has set a 5% integrated GST on shipping vessels with input tax credit. Our Comments: The GST Council will meet again on June 30 to take stock and decide before the implementation of GST. With clear announcement of July 1, 2017 as the appointed day, it is time now for all of us to gear up for timely rollout of GST. The relaxation in timeline for filing the initial invoice-wise returns for first two months after GST rollout allows only a reasonable time for the Industries and the GSTN along w

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Compensation whether furtherence of business for input tax credit – Goods and Services Tax – Started By: – Rakesh Chitkara – Dated:- 20-6-2017 Last Replied Date:- 4-7-2017 – FACTS :A developer pays compensation to its customers to compensate for delay and default in handing over of the possession of property within the stipulated time.Compensation will be formula based (more like an interest) calculated based on amounts paid and period of delay.QUERY ::Whether GST will be applicable on this compensation.Whether such tax will be paid under RCM because the customer is an unregistered person ?If yes, then whether developer can get the ITC of the same ?First Opinion1. This is an expense item. 2. Self – Invoice would be raised bearing unique ser

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an activity used or intended to be used for the purpose of furtherance of business or commerce for ITC purposes ? Is it expansive and enlarges the scope or is it an expression of restricting the scope ?Also relevant case laws please. – Reply By Mehak Malhotra – The Reply = Dear Rakesh Chitkara, 1) Whether GST will be applicable on this compensation ? GST will be applicble on this compensation. Reason : a) This is not a supply of goods. b) It will get covered under definition of service. To qualify this definition, there have to be 2 important things. First, there has to be an ACTIVITY and second there should be a CONSIDERATION for that activity. In our case, activity is that the customer is waiting and giving an extension for completion in

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ansaction will not be supply, because supply is not made by the individual in the course or furtherance of business. Further, no input tax credit was admissible on such car at the time of its acquisition as it was meant for non-business use. Since, this service was taken by the developer not for the personal purpose but for the business, its input tax credit would be definitely allowed. If the developer has not taken the extension, he could not have completed the construction and could not have served the customer. So, in order to complete the transaction he took the service and paid compensation. Therefore, this is very well qualify the phrase used or intended to be used for the purpose of furtherance of business or commerce . Thank you. I

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Goods and Services Tax – Started By: – Vineet Virmani – Dated:- 20-6-2017 Last Replied Date:- 23-10-2017 – Can Job Work be taken as continous supply of services for the purpose of issuing invoices in

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Customs – PUBLIC NOTICE NO. 17/2017 – Dated:- 20-6-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. Date: 20.06.2017 PUBLIC NOTICE NO. 17/2017 Subject: ICES Advisory 009/2017(GST)-implementation of revamped module for Manual filing and processing of Bills of Entry/ Shipping Bills-reg. Attention of all Exporters /Importers/Custom Brokers/ Clearing Agents / Steamer Agents/Shipping agents/Trade and Industry and Public is invited to CBEC instructions vide F. No. 401/81/2011-Cus III dated 02/06/2017 on the subject of Manual filing and processing of Bills of Entry/ Shipping Bills (available in the website http ://www.cbec.gov.in/resources//htdocs-cbec/c

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y post clearance. The absence of provision for monitoring of non-entry of data, unique number generation and e-payment warranted a new procedure to be laid out by the Board to achieve the above objectives. The Manual Data entry modules in ICES have already been modified to incorporate such changes. The detailed user manual has been enclosed. 5. The salient features of the module includes Electronic capture of basic data starting from BE/SB Job Entry and proceeds to record important events in system like AC Approval to get BE/SB number assigned, Capture of Assessment, E-Payment, OOC/LEO without asking for details. Post clearance, relevant details need to be entered into the system. The IGM related to manual BE would also be closed automatica

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Goods and Services Tax – F. No. 450/106/2017-Cus.IV – Dated:- 20-6-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs New Delhi, dated 20-6-2017 With the GST 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 GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on export of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export general manifest. You would thus appreciate the immediate need for sensitising our officers, trade and partner stakeholders to the changes imminent on the Customs side. Changes in Customs law and procedure are accompanied by changes in the EDI system so as to effectively implement the IGST law from 1-7-2017. The changes are broadly in the f

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formation about changes and ensure movement of goods across borders with disruption. Advisory on Customs related matters on introduction of Goods and Services Tax regime Levy of Duties 1. Sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 states that Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person : Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the

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iable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (8). (8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of – (a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-secti

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article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9). 3. It is requested that the officers and the trade are kept well informed about the above new levies and the levies that are being subsumed, replaced or repealed. In this context, it is further requested that the fine-print of Taxation Laws (Amendment) Act, 2017 is read by field officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from July 1st. Changes in Bill of Entry and Shipping Bill Forms : 4. Since new provisions for levy of IGST and GST compensation cess on imports have been introduced under the Customs Tariff Act, 1975, Bill of Entry, Shipping Bill and Courier Regulations and Form

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Importers not registered with GSTN will be required to declare their PAN along with their state code as per the Census of India. This is required for transfer of the IGST paid by the non GST importers to the account of the consumption state. Diplomatic organizations or UN bodies can quote their UIN issued by GSTN on the Bill of Entry. In this regard, DGFT has also issued Trade Notice No. 09/2018, dated 12-6-2017 wherein it has been indicated that with regard to importer/exporter registered with GSTN, importer/exporter would need to declare only GSTIN at the time of import and export of goods and the importers who are not registered under GST would use their PAN for imports. Changes have been made in the BE forms to capture details like GSTIN, PAN, State code etc. of the importer. Similar changes will also be incorporated for imports at SEZ and imports through Courier. In case of Courier, GSTIN for GST registered consignees or PAN for non-GST registered consignees, as applicable, has t

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goods. The total IGST and Compensation Cess paid will be published on every Bill of Entry which can be quoted by the importer to claim the corresponding credit in the GST return. EDI Shipping Bill : 7. The Integrated Goods and Services Tax Act, 2017, under section 16 provides that export of goods shall be zero rated supply and credit of input tax may be availed for making zero rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely : (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of int

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rter shall have to declare item-wise taxable value and corresponding IGST on the Shipping Bill. All these details will be used to validate the declarations made by the exporter on the GST return to confirm export. 10. For the time being, importers/exporters are advised to declare GSTIN, PAN and IEC while filing document for import/export of goods. However, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Shipping Bill. Manual Bill of Entry and Shipping Bill : 11. Since all the validation related to IGST refund or flow of IGST credit shall happen electronically between Customs EDI and GSTN, it is imperative hereon that the required data is captured electronically without fail for all the imports and exports whether or not through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/2011-Cus. III, dated 2nd June, 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI loc

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GST – States – Va Kar/GST/04/2017-S.O. 025 – Dated:- 20-6-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION Dated 20 June, 2017 S.O. 25- In exercise of the powers conferred by sub-section (3) of section 1 of the Jharkhand Goods and Services Tax Act, 2017 (11 of 2017), the State Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force. [F.No

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GST – States – Va Kar/GST/04/2017-S.O. 027 – Dated:- 20-6-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION Dated 20 June, 2017 S.O. 27- In exercise of the powers conferred by section 146 of the State Goods and Services Tax Act, 2017 (11 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing o

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GST – States – Va Kar/GST/07/2017-S.O. 028 – Dated:- 20-6-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 20 June, 2017 S.O. 28 Dated 20 June, 2017- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (Act No. 11 of 2017), the State Government hereby makes the following rules, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Jharkhand Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Jharkhand Goods and Services Tax Act, 2017 (Act No. 11 of 2017); (b) Form means a Form appended to these rules; (c) Section means a section of the Act; (d) Special Economic Zone shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) Words and expressions used herein but not defined an

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

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

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

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

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

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

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

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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 subsection (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:- (a) such person has more than one business vertical as defined in clause (18) of section 2; (b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9; (c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered busin

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provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper offi

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

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

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n submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for

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he amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in

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reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking

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

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

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

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all be made available to the registered person electronically on the common portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common port

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

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Goods and Services Tax – GST – Dated:- 19-6-2017 – The Ministry of Shipping conducted a workshop on GST for Shipping in New Delhi today to sensitize all constituents of the maritime fraternity. The workshop was attended by representatives from ports, various attached and subordinate organizations under the Ministry of Shipping and industry associations. Chairing the workshop Shri Rajive Kumar, Secretary Shipping said that it was the endeavour of the Ministry to try and communicate the efforts o

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Goods and Services Tax – Started By: – Govind Gupta – Dated:- 19-6-2017 Last Replied Date:- 19-6-2017 – Dear SIrfor all shipments arriving on ports in June, can we move it to bonded warehouse and cle

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Goods and Services Tax – Started By: – sachin shilamkar – Dated:- 19-6-2017 Last Replied Date:- 9-11-2017 – We have recd some advance from customer against which we will make supply after 1st July (implementation of GST). What will be the tax applicability under GST for the same. – Reply By KASTURI SETHI – The Reply = Your point of taxation is the date of receipt of advance as per Point of Taxation Rules. You can adjust ST paid in June, 17 at the time of issuance of invoice in July, 17. – Reply By sachin shilamkar – The Reply = AS PER CURRENT TAXATION THERE IS NO TAX APPLICABLE ON ADVANCES RECEIVED FOR SUPPLY OF GOODS AND SERVICES. WHAT WILL BE THE TAX APPLICABLE UNDER GST ON THE ADVANCE WHICH IS RECEIVED PRIOR TO GST PERIOD. – Reply By MU

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s per GST if any advance is received you have to pay the GST on advance. if goods cleared after GST you must be charged GST , advance is part of your supply value. – Reply By VAMSI KRISHNA – The Reply = Respected KASTURI SETHI ji, as you said in your reply, we can setoff serive tax paid in june (on advance receipt) in july… for example, total contract value is 20,000 customer paid advance of 5,000 in may and service tax on advances is paid in may itself. service is rendered in Aug. at the time of issue of invoice in august as like follows: Taxable value : 20,000 GST @ 18% (IGST) : 2700 (15,000*18%) Invoice value: 22700 Is it above invoice is correct in all respects ????? Note: Your attention invited to 142(11)(b) of CGST. (in short, GST o

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Goods and Services Tax – Started By: – SNEHAL SHAH – Dated:- 19-6-2017 Last Replied Date:- 21-7-2017 – Dear sir ,In Service tax law , there is so many clarity , if we clear goods up to the place of removal than we can take cenvat credit as an input tax credit etc.Is there any clarity in the GST law for input tax credit on GTA if we pay 5% under reverse charge .Please provide your valuable reply and advice in this matter .Regards,SNEHAL SHAH – Reply By SHEKHAR BANSAL – The Reply = No input credi

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Goods and Services Tax – Started By: – Sanjeev Pati – Dated:- 19-6-2017 Last Replied Date:- 28-7-2017 – Dear Sir/MadamWhat are the HSN/SAC Code for an Advertising Agency in GST…. Actually my Company is an Advertising agency and we work in Design part (Hoarding, Poster, Brochure, Website, Flash Animation, Video Film, Corporate Presentation, Social Media Promotion and many more) We also work in Printing (Flex, Vinyl, A4 size, A3 size and many more type of printing)So we are more confusing about

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Goods and Services Tax – GST – Dated:- 19-6-2017 – New Delhi, Jun 18 (PTI) As the country is gearing up to usher in the Goods and Services Tax (GST) from next month, experts have cautioned that the government as well as firms should firewall their systems to deal with increasingly more complex cyber threats. Billed as the country's biggest taxation reform since independence, the Goods and Service Tax (GST) is expected to kick off from July 1. Experts opined there could be a rise in the number of security incidents, if the government and private players do not prepare themselves adequately to address the potential cyber risks around the GST. PwC India Partner and Leader (Cyber Security) Sivarama Krishnan said there are several threats t

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way . It is of utmost importance that the cyber security unit is not only capable of detecting security threats but also conducting fraud investigations and forensics whenever needed, he said. On cyber threats, Rohan Khara of mobile wallet company MobiKwik said even small glitches can mean major disruptions, which is why his company has set up a robust technology infrastructure to handle billions of transactions. We even use predictive analytics that can forewarn of cyber issues, he said. The expert from PwC further said that in order to de- risk themselves, companies must adopt new approaches to cyber security, governance and monitoring processes. The GST requires restructuring of the IT processes. If operationally security aligns with bus

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Goods and Services Tax – RECOMMENDATIONS REGARDING THE COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS – TMI Updates – Highlights

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Goods and Services Tax – Decisions taken by the GST Council in respect of GST rates on Certain Services and GST rates on supply of lottery – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 19-6-2017 – Decisions taken by the GST Council in the 17th meeting – 18 June 2017 I. Decisions with respect to GST rates for Services 1. It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5% will be available with ITC in respect of input services and GST paid on ships, vessels including bulk carriers and tankers. 2. It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is ₹ 2500/- and above but less than ₹ 7500/- per room per day shall attract GST rate of 18% with full ITC. 3. Accommodation in hotels including 5 star and above

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vessel from a place outside India up to the customs station of clearance in India 5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers 24 Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is ₹ 2500/ and above but less than ₹ 7500/- per room per day 18% With Full ITC 31 Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 18% With Full ITC 32 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is ₹ 7500/- and above per

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Goods and Services Tax – GST – Dated:- 19-6-2017 – RECOMMENDATIONS REGARDING THE COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS [As per discussions in the 17th GST Council Meeting held on 18th June, 2017] I. The Turnover Limit for the Composition Levy: 1. The GST Council, in its meeting held on 11th June, 2017, had recommended increase in the turnover limit for Composition Levy for CGST and SGST purposes from ₹ 50 lakh to ₹ 75 lakh for all eligible registered persons. However, no clear view was taken as to whether or not this increased turnover limit will apply in case of Special Category States. 2. In its meeting held on 18th June, 2017, the GST Council has recommended that the turnover limit for Composition Levy for CGST and

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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 19-6-2017 – GST Get Set Go!!! Finalize your books of accounts for 31st March 2017. Prepare detailed working of the Closing stock for the date 31st March 2017 and for the period April 2017 to June 2017. Allocate stock into inputs, semi-finished goods and finished goods in terms of quantity and value. Correct pending mismatch reports. If necessary, revise returns filed for correcting the mismatch data. Ensure filing of all the returns for the period Jan 2017 to June 2017. Return for the period ending with 30th June 2017 should not be revised. Ensure collection of all the C Forms / F Forms / H Forms and I Forms. Obtain GSTN of your suppliers and buyers. Also inform your GSTN to

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d calculation of stock with identification of the same with the relevant invoices. In case of availability of Excise duty paying document, identify the stock to the relevant excise invoices. In absence of Excise duty paying document either obtain Credit transfer document form the manufacturer or avail of 60%/40% credit of central tax paid thereon. Stock older than one year (purchased before 1st July 2016) from the appointed date should be separately identified. Stock older than one year (purchased before 1st July 2016) should be dispose off immediately. Stock should be cleared within six months from the appointed day to avail credit i.e. till 31st December 2017. GST Implementation and post GST preparation Train the staff and take assistance

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GSTR – 2 Monthly Inward Supply details / Details of purchases/Details of services received By 15th of the next month GSTR – 3 Monthly return By 20th of the next month GSTR – 4 Quarterly Return to be filed by the composition dealers By 18th of the next month. Delay in filing of return calls for late filing fees of ₹ 100 per day in CGST Act and ₹ 100 per day in SGST Act till the filing of return subject to a maximum of ₹ 5000. Filing of return mandatorily required payment of tax. Do not deal with the buyers or suppliers who are not complying with the provisions of GST. Advances received will also be chargeable to tax. Manner of utilization of credit. Input Tax Credit Order of Utilization of Credit CGST First towards CGST Bal

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 19-6-2017 – It is a fact that alco-beverage companies shall be out of Goods and Services Tax (GST) net as per Constitution of India since GST can not be levied on alcoholic beverages meant for human consumption (potable liquor). It would continue to be a State subject on which taxes would be levied only by the State Governments implying that their production will not be subject to GST and will continue to be taxed with State Excise Duty and Value Added Tax (VAT). Alco beverages: What's in store Out of GST But will suffer State excise on production VAT on Sales Exposed to both tax regimes (existing and GST) Various inputs and services would be subject to GST Will affect costs Will affect bottom-line Not a tax efficient scenario What can Alco-beverages Sector do Being out of GST net, alco-beverages sector will be adversely impacted in two ways: Their cost of inputs / raw materials, consumables as well as services whic

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g of immovable property leasing of distillery- liable to GST Assignment of brands – liable to GST Other Services (e.g. selling & distribution) – liable to GST Being out of GST Being out of GST net means a lot to this industry in terms of economies. It is a double whammy for liquor business – one, most of the input costs goes up and two, you don't get any set off of the taxes that go into the production of liquor implying that there is going to be huge cascading effect which will eventually be passed on to the consumers and these are the consumers who for want of booze. Can go that extra mile and pay extra for it. After all, habits die hard. Let's see how costs will go up. We know that almost all goods and services shall be subject to levy of Goods and Services Tax. It is only a matter of time now. That would imply that input cost of goods (raw materials and other inputs) and services which go into the manufacture of liquor may go up and become part of the cost. This shall i

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e liable to GST. Given the fact that most of services will now be taxed at standard rate of 18 percent, there will be a flat hike in tax rate by 3 percent across the board. The only respite could be some planning by way of review of business arrangements so that some activities may fall in the scope of services on which GST is levied as on services on which some input tax credit could be availed. Also, liquor manufacturers could renegotiate with suppliers for a lower rate because of GST benefits accruing to them. Since alco-beverages will be out of GST net, the harsh provisions of GST compliance rating and anti-profiteering may not be applicable to this industry. Way forward Subject to liquidity, working capital availability, capacities and strategic decisions based on various other commercial and economic decisions, alco beverage sector can look for integration, both backward and forward by eliminating third party suppliers and services providers. This may reduce the cost as well as m

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GST – States – Tax/4(53)/GST-NOTN/2016/A – Dated:- 19-6-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 19th June, 2017 No. Tax/4(53)/GST-NOTN/2016/A:- In exercise of the powers conferred by sub-rule (1) of rule 26 of the Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Commissioner, hereby notifies the following modes of verification, for the purpose of the said rule, namely:- (i) Aadhaar based Electronic Verification Code (E

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DGFT – Trade Notice No.02/2018 – Dated:- 19-6-2017 – GOVERNMENT OF INDIA MINISTRY OF COMMERCE & INDUSTRY DEPARTMENT OF COMMERCE OFFICE OF THE ZONAL JOINT DIRECTOR GENERAL OF FOREIGN TRADE (CLA), 'A' WING, INDRAPRASTHA BHAWAN, I.P.ESTATE.NEW DELHI-110002 Phone: 23379111 to 23379119, Fax: 011- 23379114 Dated : 19.06.2017 Trade Notice No.02/2018 To 1. Members of Trade and Industry Subject : Constitution of Help Desk for GST issues related to Foreign Trade Policy-reg. In continuation of

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Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient. – GST – 02/2017 – Dated:- 19-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 2/2017 – Integrated Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R . 604 (E). – In exercise of the powers conferred by sub-section (2) of section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act), read with sub-rule (2) of ru

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GST – 01/2017 – Dated:- 19-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 1/2017 – Integrated Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R. 603 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2,

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