Goods and Services Tax

GST impact on Third country Export-reg
Query (Issue) Started By: – N Balachandran Dated:- 22-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear sir,
We have received order from Customer who is located in out side India for supply of equipment at Oman. We intend to purchase the equipment from China and supply to Customer directly from there. Chinese Company will bill to our company in India and inturn , we will bill to Customer located outside India

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Trans -1 return
Query (Issue) Started By: – MohanLal tiwari Dated:- 22-8-2017 Last Reply Date:- 24-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
While filing Trans-1, we didn't find place for submitting details of inward supply Invoices issued in June but received in after filing ER-1 return of Central Excise and Cenvat credit could not be availed. The credit of Excise duty was supposed to be taken through transitional provision.
Reply By Himansu Sekhar:
The Reply:
Since you are an existing assessee your cb to be transferred through tran 1. When you have filed,both of them and there is no chance of revising them,chances of taking credit is dim. Tran1 cannot be revised, as appears.
Reply By MohanLal tiwari:
The Re

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Tax Deduction Allowed for Expenses on Member Gifts and Silver Jubilee Celebrations to Maintain Goodwill.
Case-Laws
Income Tax
Disallowance of business expenditure – Interest income – The principal source of recurring income of the assessee is from the members – it was absolutely necessary for the assessee to maintain goodwill amongst its members and to lure them to continue to do their business with the society if it give presents to its members and to commemorate silver jubilee celebra

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All about Exports under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 22-8-2017

Introduction
Export will be treated as zero-rated supply.
Under zero-rated supply, IGST paid on export goods or the input tax credit proportionate to the goods and services consumed in goods exported under bond /LUT would be refunded.
Duty Drawback
No amendments have been made to the drawback provisions (Section 74 or Section 75) under Customs Act 1962 in the GST regime.
Hence, the drawback scheme will continue in terms of both section 74 and section 75.
Option of All Industry Rate (AIR) as well as Brand Rate under Section 75 shall also continue.
Drawback under Section 74 will refund Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported.
At present Duty Drawback Scheme under Section 75 neutralises Customs duty, Central excise duty and Service Tax chargeable on any imported materials or excisable materials used

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ailement of neutralisation of input taxes.
Similarly, the exporter can claim brand rate for Customs, Central Excise duties and Service Tax during this period.
Exporters also have the option of claiming only the Customs portion of AIR and claim refund/ITC under GST laws.
All Industry Rates for the transition period have been notified effective from 01.07.2017.
The AIR for post transition period shall be notified in due course of time.
The certificates from jurisdictional GST officer as referred above may not be available during initial days.
As per Systems design, whenever higher rate (composite rate) of drawback is claimed, the non-availment of credit certificate is a mandatory document and unless it is recorded as available, shipping bill will not move to LEO stage.
In such a situation, all field formations shall ensure that exports are not delayed for requirement of the said certificate.
The way out in such situation for the exporter is to amend the shipping bill to claim low

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ST/IGST and claim Customs rate drawback.
Refund of IGST paid on exports and Export under Bond scheme
Under GST regime exports would be considered as zero-rated supply.
Any person making zero rated supply (i.e. any exporter) 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 without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e Refund Rules 2017).
For the option (a)
Procedure to file refund has been outlined in the Refund Rules under GST.
The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or

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oice in the Shipping bill.
ARE-1 which is being submitted presently shall be dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable.
Change in export Procedures
Electronic as well as manual Shipping Bill formats including Courier Shipping Bill have been amended to include GSTIN and IGST related information so as to ensure that the export benefits like refund of IGST paid as well as accumulated input tax credit can be processed seamlessly.
Modified Forms are available on the departmental website, www.cbec.gov.in.
Export under factory stuffing procedures
For the next 3 months, factory stuffing shall be carried out as per present prevailing procedures (i.e. to be carried out under the supervision of Central Excise officers).
Important websites providing Information & guidance on GST
CBEC WEBSITE – www.cbec.gov.in
GSTN WEBSITE – www.gstn.org
GST COUNCIL WEBSITE – www.gstindia.com/tag/gst-council
CBEC MITRA – cbe

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Accounts & Records To Be Maintained Under GST (Sec. 35, 36 & Rules 56 to 58 of CGST Act)
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 22-8-2017

Accounts & Records To Be Maintained Under GST (Sec. 35, 36 & Rules 56 to 58 of CGST Act)
Sec. 35 (1) – Every registered person shall keep and maintain at his Principle Place of Business, true and correct account of:
* Production or manufacture of goods;
* Inward and outward of goods or services or both;
* Stock of goods;
* Input tax credit availed;
* Output tax payable and paid; and
* Such other particulars as be prescribed
In case of multiple place of business, such related accounts records or accounts are to be kept and maintained at such place of business.
These accounts and records may also be kept and maintained in electronic form as per the manner prescribed.
Sec 35(3) – The commissioner may also notify additional accounts or documents to be maintained by such specified class of taxable per

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ain books of account or other records will maintain the books for at least 72 months, counted from the last date of filing of Annual Return.
In case of appeal or revision or any other proceedings or investigation, such records shall be retained for a period of 1 year after disposal of such appeal or revision or proceedings or investigation or for the period as specified above.
ACCOUNTS AND RECORDS RULES
Rule 56. Maintenance of accounts by registered persons.-
(1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the:
* goods or services imported or exported,
* supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices,
* bill of supply,
* delivery challans,
* credit notes,
* debit notes,
* receipt vouchers,
* payment vouchers and
* refund vouchers.
(2) Every registered person, other than Composition dealer, shall

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ervices chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.
(7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device.
(8) Any entry in registers, accounts and documents

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applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of:
* raw materials or services used in the manufacture and
* the goods so manufactured including the waste and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing quantitative details of:
* goods used in the provision of services,
* details of input services utilised and
* the services supplied.
(14) Every registered person executing works contract shall keep separate accounts for works contract showing –
(a) the names and addresse

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kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force.
Rule 57. Generation and maintenance of electronic records.-
(1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the informat

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Amendment in Notification No. SRO-GST 13 dated the 8th July, 2017
SRO-GST-4(Rate) Dated:- 22-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 22nd of August, 2017
SRO-GST-4(Rate) – In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, he

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Amendment in Notification No. SRO-GST 17 dated the 8th July, 2017
SRO-GST-5(Rate) Dated:- 22-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 22nd of August, 2017
SRO-GST-5(Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, he

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Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003.
Trade Notice No. 04/2017-18 Dated:- 22-8-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 – 9513-33
Trade Notice No. 04/2017-18
Dated 22.08.2017
Subject:- Operational problems being faced by EOU in GST regime consequen

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Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
G.O. Ms. No. 23/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 23/2017-Puducherry GST (Rate),
Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (5) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commerci

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Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%
G.O. Ms. No. 20/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 20/2017-Puducherry GST (Rate),
Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necess

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Y
Published by
Authority
Price 7-00
வெளியீடு
விலை :
7-00
எண்
புதுச்சேரி
செவ்வாய்க்கிழமை 2017 u
ஆகஸ்ட் மீ 22 2
No.
135 Poudouchéry
Mardi
22
Août
2017 (31 Sravana 1939)
No.
Puducherry
Tuesday
22nd
August
2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 20/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9,
sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of
section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),
the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and
on being satisfied that it is necessary in

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rchaeological site or
remains of national importance, archaeological
excavation, or antiquity specified under the
Ancient Monuments and Archaeological Sites
and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply(ii)
water treatment, or (iii) sewerage treatment or
disposal.
(iv) Composite supply of works contract as defined in
clause (119) of section 2 of the Puducherry Goods and
Services Tax Act, 2017, supplied by way
of construction, erection, commissioning, installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of,-
(a) a road, bridge, tunnel, or terminal for road
transportation for use by general public;
(b) a civil structure or any other original works
pertaining to a scheme under Jawaharlal Nehru
National Urban Renewal Mission or Rajiv
Awaas Yojana;
(c) a civil structure or any other original works
pertaining to the “In-situ rehabilitation of
existing sl

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60 square
metres per house in a housing project approved
by competent authority empowered under the
'Scheme of Affordable Housing in Partnership'
framed by the Ministry of Housing and Urban
Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square
metres per house in a housing project approved
by the competent authority under-
(1) the “Affordable Housing in
Partnership” component of the Housing
for All (Urban) Mission/Pradhan Mantri
Awas Yojana;
(2) any housing scheme of a State
Government;
(e) post-harvest
storage infrastructure for
agricultural produce including a cold storage for
such purposes; or
(f) mechanised food grain handling system,
machinery or equipment for units processing
agricultural produce as food stuff excluding
alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii), (iv)
and (v) above.
6
9
1577
1578
LA GAZETTE DE L'ETAT
(ii) against serial number 8, for item (vi) in column (3) and

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and
services used in
supplying
the
service has not been
taken
[Please
refer to
no.
Explanation
(iv)]
or
Provided that the
goods
transport
agency opting to
pay state tax @ 6%
under this entry
shall, thenceforth,
be liable to pay state
tax @ 6% on all
the services of GTA
supplied by it.”;
[PART-I
PART-I]
LA GAZETTE DE L'ETAT
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
“(i) Renting of motorcab where the cost of fuel is
included in the consideration charged from the service
recipient.
(4)
(5)
Provided that credit
of input tax charged
on goods and
services used in
supplying
the
2.5
service has not been
6
taken
[Please
refer
to
Explanation
no.
(iv)]
or
-“;
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely

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f Act, 1975 (51 of 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely:-
(3)
(4)
(5)
“(ii) Services by way of any treatment or process on goods
belonging to another person, in relation to-
(a) printing of newspapers;
2.5
(b) printing of books (including Braille books), journals and
periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by
others, other than (i) and (ii) above.
9
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted,
namely:-
(1)
“27
(2)
Heading
9989
(3)
(i) Services by way of printing of
newspapers, books (including Braille books),
journals and periodicals, where only content
is supplied by the publisher and the physical
inputs including paper used for printing
belong to the printer.
(4)
(5)
6
(ii) Other manufacturing services; publishing,
print

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Amendments in the notification issued vide F.No.3240/CTD/GST/2017/2 dated 18th August, 2017.
F. No. 3240/CTD/GST/2017/3 Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F. No. 3240/CTD/GST/2017/3
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, dt. 22nd August, 2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 read with notification issued vide F.No.3240/CTD/GST/2017 dated 08th August, 2017 and published in the Gazette of Puducherry, Extraordinary, Part l, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, hereby makes the following amendments in the notification issu

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “O” dated 30th June,2017 related to Exemptions on supply of service.
FIN/REV-3/GST/1/08/(Pt-1)/428 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08/ (Pt-1)/428
Dated: 22nd August 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Financ

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elating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“11A
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
Nil
Nil
11B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Government or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
Nil
Nil
(c) against serial number 35, in column (3),-
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National A

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “T” dated 30th June,2017.
FIN/REV-3/GST/1/08 (Pt-1)/427 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/427
Dated: 22nd August 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (5) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “N” dated 30th June,2017 related to rate of service.
FIN/REV-3/GST/1/08 (Pt-1)/426 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/426
NOTIFICATION
Dated: 22nd August 2017
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “N' , dated the 30th June, 2017.
In the said notification, in the Table,-
(i) against serial number 3, fo

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ax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv AwaasYojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structu

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State Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food gram handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
6
–
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
9
–
(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of Input tax charged goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
–
(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following sh

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ient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
–
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P” dated 30th June,2017.
FIN/REV-3/GST/1/08 (Pt-1)/425 Dated:- 22-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
Dated: 22nd August 2017
F.NO. FIN/REV-3/GST/1/08 (Pt-1)/425
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government on

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Tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017.
ERTS (T) 70/2017/10 Dated:- 22-8-2017 Meghalaya SGST – Circular
GST – States
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS
DEPARTMENT
Circular
Dated Shillong, the 22nd Aug, 2017
No. ERTS (T) 70/2017/10- This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST Acts.
(i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts is notified, no tax is

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Amendment to Notification No. 17-2017-State Tax(Rate) to make Electronic Commerce Operator responsible for payment of SGST.
23/2017-State Tax (Rate) Dated:- 22-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya
Mumbai 400 032, dated the 22nd August 2017
NOTIFICATION
Notification No. 23/2017-State Tax (Rate)
No. MGST.1017/C.R.140(D)/ Taxation-1.-In exercise of the powers conferred by sub-section (5) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments

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Amendment to Notification No. 11-2017 – State Tax (Rate) to reduce SGST rate on specified supplies.
20/2017-State Tax (Rate) Dated:- 22-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 22nd August 2017
NOTIFICATION
Notification No. 20/2017-State Tax (Rate)
No. MGST-1017/C.R.140(A)/ Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R.103(10)/Taxation-1 [No.11/2017- State Tax (Rate)], dated the 29th June

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ine, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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. .
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertai

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houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana ;
(2) any housing scheme of a State Government ;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
6
. .
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
9
-“;
(2) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-
(3)
(4)
(5)
“(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit

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erial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-
(3)
(4)
(5)
“(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken[Please refer to Explanation No. (iv)]
or
6
-“;
(5) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-
(3)
(4)
(5)
“(i) Services of goods transport agency (GTA in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
Provided that credit of input tax charged on goo

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Extension of time limit for filing of GSTR3B.
01-F/2017 Dated:- 22-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (1-F/2017)
No. KGST.CR.01/17-18, Dated: 22.08.2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and Notification (No. 1-C/2017) No. KGST/CR-01/2017-18, dated 08th August, 2017 published in the Gazette of Karnataka, Extraordinary, Part-I VA, No. 743 dated 08th August 2017, the following amendments are being made

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Amendment in Notification No. 48/ST-2 dated 30.06.2017 under Section 9(3) of the HGST Act regarding reverse charge on services.
76/ST-2 Dated:- 22-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd August, 2017
No. 76/ST-2 – In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendat

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Amendment in Notification No. 52ST-2 dated 30.06.2017 regarding tax by electronic commerce operator under Section 9(5) of HGST Act, 2017.
77/ST-2 Dated:- 22-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd August, 2017
No. 77/ST-2.- In exercise of the powers conferred by sub-section (5) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the re

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Amendments in the Notification No. 11/2017-State Tax (Rate), dated the 28th June, 2017 – To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)].
20/2017-State Tax (Rate) Dated:- 22-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 20/2017-State Tax (Rate)
Naya, the 22nd August, 2017
No. F-10-65/2017/CT/V (115) – In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the State Gov

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tes and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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–
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing

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Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(2) any housing scheme of a State Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
6
–
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
9
-“;
(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged fr

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the services of GTA supplied by it.”;
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Renting of motor cab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
-”
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

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Amendments in the Notification No. Notification No.(GHN-41)GST-2017/S.11(1)(7)-TH dated 30th June, 2017, Notification No.12/2017- State Tax (Rate), – Exemption For Fair MKT Shop.
21/2017-State Tax (Rate) Dated:- 22-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Notification No. 21/2017-State Tax(Rate)
Dated the 22nd August, 2017.
No.(GHN-72)GST-2017/S.11(1)(10)-TH:-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the f

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indirectly related to any of the events under FIFA U-17 World Cup 2017.”;
(b) after serial number11 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“11A
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
Nil
Nil
11B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
Nil
Nil”;
(c) against serial

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The Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.O.Ms. No. 382 Dated:- 22-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-11)
[GO.Ms. No. 382, Revenue (Commercial Taxes-II), 22nd August, 2017.]
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,
(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with

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ub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted;
(v) in rule 87,-
(a) in sub-rule (2), the following provisos shall be added, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. “,
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a no

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01″ under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(x) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PAR

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ub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
10.
V

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Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017-State Tax Dated:- 22-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 22/2017-State Tax
New Delhi, the 22nd August, 2017
No. F. 3(25)/Fin(Rev-I)/2017-18/DS-VI/546.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be subs

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

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suppliers may not furnish Bank Account details.”;
(b) with effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India‟ Recommendation (if applicable)
Letter No.
Date
3.
Notification detai

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Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
10.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name

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