Goods and Services Tax

GST – States – Va Kar/GST/07/2017-S.O. 054 – Dated:- 29-6-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION Dated- 29th June, 2017 S.O-54- In pursuance of the first proviso to rule 46 of the Jharkhand Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclatur

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Notification regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017 – GST – States – F.12(56)FD/Tax/2017-Pt-I-50 – Dated:- 29-6-2017 – PDF DOWNLOAD – Notification – Circular

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GST – States – F.12(56)FD/Tax/2017-Pt-I-55 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (5) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator – (i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; (ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places mea

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GST – States – F.12(56)FD/Tax/2017-Pt-I-54 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by section 55 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby specifies,- (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be entitled to claim refund of State tax paid on the supplies of goods or services or both

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e Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that, (I) the goods have been put to use, or are in the use,

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in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation: For the purposes of this notification, unless the context otherwise requires, "specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (Central Act No.46 of 1947), to which the provisions of the Schedule to the said Act apply. This notification shall come into force with effect from the 1 st day of July, 2017 [No. F.12(56)FD/Tax/2017-Pt-I-54] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government – Noti

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GST – States – F.12(56)FD/Tax/2017-Pt-I-53 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Rajast

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GST – States – F.12(56)FD/Tax/2017-Pt-I-52 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (2) of section 7 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local au

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GST – States – G.O.Ms. No. 266 – Dated:- 29-6-2017 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-II) SPECIFYING UNITED NATIONS, SPECIFIED INTERNATIONAL ORGANIZATIONS AND DIPLOMATIC MISSIONS WHICH ARE ELIGIBLE FOR REFUND OF TAX PAID ON RECEIPT OF GOODS AND SERVICES. [G.O.Ms. No. 266, Revenue (Commercial Taxes-II), 29th June, 2017.] NOTIFICATION In exercise of the powers conferred by Section 55 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the State Government hereby specifies,- (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the s

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mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of State tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her famil

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shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post; (v) the refund of the whole of the State tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (Act No.46 of 1947), to which the provisions of the Schedule to the said Act apply. This notificat

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Notification regarding the rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017 – GST – States – F.12(56)FD/Tax/2017-Pt-I-49 – Dated:- 29-6-2017 – PDF DOWNLOAD – Notification – Circular

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GST – States – F.12(56)FD/Tax/2017-Pt-I-48 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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 exempts intra-State supplies of second hand goods rec

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GST – States – F.12(56)FD/Tax/2017-Pt-I-47 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intr

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GST – States – F.12(56)FD/Tax/2017-Pt-I-46 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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 exempts intra-State supplies of goods or services or

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GST – States – F.12(56)FD/Tax/2017-Pt-I-45 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by section 55 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department, hereinafter referred to as the CSD, under the Ministry of Defence, as a person who shall be entitled to

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GST – States – F.12(56)FD/Tax/2017-Pt-I-44 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowed, where the credi

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Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 10. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 11. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles 12. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 13. 8606 Railway or tramway goods vans and wagons, not self- propelled 14. 8607 Parts of railway or tramway locomotives

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GST – States – F.12(56)FD/Tax/2017-Pt-I-43 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the State tax shall b

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. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation,- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). Explanation: (1) In this Table, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975). (2) The rules for the interpretation of the First Schedul

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GST – States – FTX.90/2016/071 – Dated:- 29-6-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No.FTX.90/2016/71.- WHEREAS in pursuance of Industrial & Investment Policy of Assam, 2008, tax exemption was granted to eligible manufacturing units under the Assam Industries (Tax Exemption) Scheme, 2009; AND WHEREAS in pursuance to Constitution (One Hundred and First Amendment) Act, 2016 and the decision of the Goods and Services Tax Council, the Goods and Services Tax (GST), shall be introduced in Assam with rest of the nation with effect from 1st of July, 2017; AND WHEREAS under the erstwhile Assam Industries (Tax Exemption) Scheme, 2009, an eligible manufacturing unit has be

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he GST Council constituted under Article 279A decided that all entities exempted from payment of indirect tax under any existing tax incentive scheme shall pay tax in the GST regime; Now, therefore, the Governor of Assam hereby notifies that an eligible manufacturing unit availing tax exemption under the Assam Industries (Tax Exemption) Scheme, 2009 shall be liable to pay tax under the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII Of 2017), from the date of coming into force of the said Act. The State Government, shall, however, notify appropriate Scheme through which tax collected from the eligible manufacturing unit under the Assam Goods and Services Tax Act, 2017 shall be reimbursed to such eligible unit. This notification

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GST – States – FTX.90/2016/070 – Dated:- 29-6-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No.FTX.90/2016/70.- WHEREAS in pursuance of Industrial and Investment Policy of Assam, 2014, tax exemptions were granted to eligible manufacturing units under the Assam Industries (Tax Exemption) Scheme, 2015, hereinafter referred to as the Scheme; AND WHEREAS in pursuance to Constitution (One Hundred and First Amendment) Act, 2016 and the decision of the Goods and Services Tax Council, the Goods and Services Tax (GST), shall be introduced in Assam with rest of the nation with effect from 1st of July, 2017 replacing various indirect taxes levied by the State; AND WHEREAS under the Sc

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irect tax under any existing tax incentive scheme shall pay tax in the GST regime; Now, therefore, the Governor of Assam hereby notifies that: (a) the provisions of the Assam Industries (Tax Exemption) Scheme, 2015 shall cease to operate on and from the date of coming into force Of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) in the State: Provided that the scheme shall be deemed to have remained in force for limited purpose of issuing Eligibility Certificate and Certificate of Entitlement in respect of those manufacturing units eligible for tax exemption under the Scheme, which have commenced their commercial production on or after 1st March, 2014, but before the coming into force of the Assam Goods and Service

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Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding partial exemption of tax on goods required for petroleum operations or coal bed methane operations – GST – Stat

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GST – States – FTX.56/2017/037 – Dated:- 29-6-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No. FTX.56/2017/37.- In exercise of the powers conferred by section 164 of the Assam Goods and service Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Service Tax Rules, 2017, hereinafter referred to as the principal rules, namely:- Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. Amendment of rule 10 2. In the principal rules, in rule 10, in sub-rule (4), for the words digita

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les made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder, . Amendment of rule 22 6. In the principal rules, in rule 22, in sub-rule (3), words, brackets and figure sub-rule (1) of shall be omitted. Amendment of rule 24 7. In the principal rules, in rule 24, – (i) sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clauses (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said

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the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5 Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. . Amendment in Form GST CMP-07 10. In the principal rules, in Form GST CMP-07, for the brackets, words and figures [See rule 6(6)] , the brackets, words and figures [See rule 6(5)] shall be substituted. Amendment in form GST REG-12 11. In the principal rules, in Form GST REG-12, for the words and figures within 30 days , the words and figures within 90 days shall be su

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Notification regarding schedule of exempted goods under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 – GST – States – F.12(56)FD/Tax/2017-Pt-I-41 – Dated:- 29-6-2017 – PDF DOWNLOAD – Notification – Circular

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Notification regarding rate schedule under section 9(1) of Rajasthan Goods and Services Tax Act, 2017 – GST – States – F.12(56)FD/Tax/2017-Pt-I-40 – Dated:- 29-6-2017 – PDF DOWNLOAD – Notification – Circular

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GST – States – F.12(56)FD/Tax/2017-Pt-I-39 – Dated:- 29-6-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby fixes the rate of interest per annum for the purposes of the sections

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GST – States – FTX.56/2017/031 – Dated:- 29-6-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No. FTX.56/2017/31.- In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-sec

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Central Excise – 1056/05//2017-CX – Dated:- 29-6-2017 – Circular No. 1056/05//2017-CX F.No. 267/40/2017-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ********* North Block, New Delhi Dated the 29th of June, 2017 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax The Commissioner (Large Tax Payer Unit) (Bengaluru/Chennai/Delhi/Kolkata/Mumbai) The Commissioner (Large Tax Payer Unit) (Audit) (Delhi/Mumbai) Subject: Handling of legacy work of LTUs in the GST regime-reg Madam/Sir GST would be implemented from 1st July, 2017. It is proposed to wind up Large Taxpayer Units (LTUs) in the new regime as the concept of state wise registration applies in GST. In this regard, reference has been received on the issue of handling of legacy work of the present LTUs in the GST regim

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ssued by LTUs:- 3.1 Immediate attention is required on adjudication of pending show cause notices issued on Central Excise and Service tax matters by LTU formations. The cases pending adjudication will be sent to the proposed jurisdictional CGST Commissionerates for adjudication. In this regard there should be no difficulty in respect of Central Excise adjudications as Central Excise SCNs are generally issued based on the individual registrations. However, if in Central Excise also a common SCN has been issued to a company for a number of its units, the adjudication of the legacy notice may be taken up by the re-organised CGST/ Central Excise Commissionerate exercising control over the principal business location of the Company which was earlier registered under LTU by appointing him as common adjudicating authority through an order of the Board or DGCEI as per the instructions in the Master Circular No. 1053/02/2017-CX, dated 10th March, 2017. Proposal, if any, in this regard may be f

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or the past period under Central Excise and Service Tax Law treating each unit as individual assessee under the jurisdictional Commissionerate as notified by Notification No.13/2017-CE(NT), dated 09.06.2017. 5. Legal Matters:- (i) CESTAT Matters:- The files pertaining to cases pending in CESTAT spread all over India may be transferred to the respective Jurisdictional GST Commissionerate. (ii) High Court /Supreme Court Cases:- The cases pending in this regard may be transferred to the respective jurisdictional Commissionerate of each units. A legal cell may be created and named as Large Business Unit (LBU) in any one GST/ Central Excise Commissionerate in the Zone where LTU was situated, which will coordinate with the jurisdictional Commissionerates in handling the cases for ease of continuity of interaction with the Departmental Counsel to ensure all legal steps are completed including the change in appellant or the respondent, if any. 6. Audit issues:- 6.1 The assessees which were ear

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ecial Audit cases: – In such cases files may be transferred to the territorial jurisdictional Audit Commissionerate, post GST. 7. Further necessary orders, if any, for smooth roll-out may be issued by the Chief Commissioner concerned. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. Shankar Prasad Sarma Under Secretary to the Government of India Annexure-I (On Individual Files) Files Pertains to Commissionerate/Division/Range Present Commissionerate (LTU) GST Commissionerate Commissionerate Commissionerate GLT (or as applicable) Division Group Range Section Section Name of the Officer Name of the Officer Designation of the Officer Designation of the Officer Date handed over Date Received Signature Signature Annexure-II ( List of all files) Sl. No Present Commissionerate Name of the assessee Assessee Code (ECC Code, Registration No.) Address Pin Code of the Assesseee File No. No. of pages contai

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Goods and Services Tax – Started By: – Vijay K – Dated:- 28-6-2017 Last Replied Date:- 10-7-2017 – Dear Mates,I'm a new startup of proprietorship firm (Registered Under Service Tax / GST / Turnover 15 Lacs) and want to know is Serial Numbering on Invoice will be compulsory? like INV0001, INV0002, etc.Because till now I was use to send based on customer's UID such as:Customer UID: 785881Invoice No.: INV/785881/1, etc.So what can do? Because I'll get business if I use INV0001, etc. because then customer will be able to see I don't make business.Looking for serious help. Thanks – Reply By KASTURI SETHI – The Reply = Serial No. is compulsory. – Reply By prakash kumar – The Reply = I don't see any problem in using any prefix

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1, INV/785882/2, etc.Looking for your help. Thanks – Reply By KASTURI SETHI – The Reply = Dear Sh.Vijay Ji, In my view, there is nothing wrong in the specimen to be given on the invoice. Rather, it is plus point for you as you are giving identity of the Customer on the invoice itself. Mention of additional information on the invoice is not harmful. However, information required to be given as per GST law must not be missed. – Reply By Vijay K – The Reply = Dear Kasturi Ji,Thanks for your help. So you mean to say I can make Invoice based on Customer's UID, right? Sorry for repeating the question but being a startup I'm bit scared and I don't want any legal proceeding against me due to some small mistake Customer UID: 785881Invoic

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cts/Rules/Circulars ? Specimen invoice is based on the prescribed particulars to be mentioned. You will not invite litigation on this flimsy ground. – Reply By sanjeev jadhav – The Reply = Dear Kasturi Sir,Can we use two series of invoices under GST. At present we are using two series of invoices which we have intimated to Central Excise. Can we follow same procedure of invoicing in GST. – Reply By KASTURI SETHI – The Reply = Yes. You can. Inter-state, intra State. – Reply By sanjeev jadhav – The Reply = Thanks you Sir. – Reply By Vivek anandhan – The Reply = Dear ExpertCan we continue Invoice sl. no. of pre GST raised or we have to start sl. no. from 1 in post GST – Reply By KASTURI SETHI – The Reply = It is better to start with new serial

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inventory movement to claim 100% duty – Goods and Services Tax – Started By: – Govind Gupta – Dated:- 28-6-2017 Last Replied Date:- 30-12-1899 – Is inventory movement required ( Pre GST) for items sto

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