Goods and Services Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Goods and Services Tax – Started By: – ASHOK AMIN – Dated:- 23-6-2017 Last Replied Date:- 14-8-2017 – Dear Experts,We are registered manufacturers and dealers under current central excise. We have some old stock of imported goods in our regsitered dealers godown. Now, can we take input tax credit of the old stock of imported goods in the GST regime. What will be the date of inward to calculate one year from the date of 1-7-17 for availment of input tax credit ? Can we take input tax credit for the import goods if it is older than one year from the date of GST implementation ? – Reply By RAMESH PRAJAPATI – The Reply = Yes, you can claim input tax credit on the old stock but the documents should not be old more that 12 months. Other conditio

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goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs; (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and (v) the supplier of services is not eligible for any abatement under this Act: Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of duty in respe

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Appeal to the High Court under section 117 – GST APL – 08 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 08 – Form GST APL – 08 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Application to the Appellate Tribunal under sub section (3) of Section 112 – GST APL – 07 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 07 – Form GST

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Cross-objections before the Appellate Authority / Appellate Tribunal – GST APL – 06 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 06 – Form GST APL –

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Appeal to the Appellate Tribunal – GST APL – 05 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 05 – Form GST APL – 05 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Goods and Services Tax – Started By: – RAHUL SARDA – Dated:- 23-6-2017 Last Replied Date:- 30-12-1899 – We understand that CVD credit can be availed on brought forward stocks under GST for goods imported within one year of 30th June . In this regard I have a query that if goods were imported at Kolkata ( Head office of the company ) and some qty transferred to branch office say at Bangalore .On 30th June if such imported stock is lying at Banaglore can the CVD credit be availed or we will have

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Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court – GST APL – 04 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL –

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Application to the Appellate Authority under sub-section (2) of Section 107 – GST APL – 03 – Final Rules (Draft) – Forms – GST – Appeals and Revision – Draft Rules – 19-4-2017 – GST APL – 03 – Form GS

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