Goods and Services Tax

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 26-6-2017 Last Replied Date:- 27-6-2017 – We prepare invoice on 30th June 17 and while loading material is getting late by night can we deliver the same material on 1st day of July-17 (Appointment of GST ). – Reply By KASTURI SETHI – The Reply = Yes you can but after payment of GST if goods are not exempted. – Reply By Ganeshan Kalyani – The Reply = If invoicing is done after 01.07.2017, GST will be applicable. – Discussion-F

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 26-6-2017 Last Replied Date:- 26-7-2017 – If we sold machine in month of June-17 and customer want to sent back for repairs or rectification under GST Act.Please explain procedure to call back material for repairs or rectification. – Reply By Rajagopalan Ranganathan – The Reply = Sir, If your customer is also a registered person he can return the machinery for repair, rectification etc under his invoice on payment of GST since returning the machinery for repair , rectification is also supply under GST Act, 2017 since according to Section 7 (1) (a) of CGST Act, 2017 supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange,

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Goods and Services Tax – Started By: – yateen vyas – Dated:- 26-6-2017 Last Replied Date:- 31-7-2017 – Respected Experts,We have manufacturing unit and we are running our canteen by a outdoor caterer.AS we are not able to take credit of outdoor catering service,I wan your input on below suggestion if we can use-1. Can we purchase all material used in canteen in the name of our unit and only service portion is done by outdoor caterer.2. If we purchase all material than can we able to take credit

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Tax Invoice issued by registered person under reverse charge supplies received to him-Detail of Supplier ?? – Goods and Services Tax – Started By: – Narendra Soni – Dated:- 26-6-2017 Last Replied Date:- 27-6-2017 – Dear Experts,In case of RCM supplies,Registered Recipient is required to issue tax invoice. Kindly suggest in this invoice who will be Supplier and whose GSTIN wold be mentioned against supplier detail. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 9 (3) of CGST Act, 2017 the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or bot

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section 9 shall issue a payment voucher at the time of making payment to the supplier. According to rule 7 of GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Rules 18-5-2017 a payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars: (a) name, address and GSTIN of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year (c) date of its issue; (d) name, address and GSTIN of the recipient; (e) description of goods or services; (f) amount paid; (g) r

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Goods and Services Tax – GST – By: – Rakesh Garg – Dated:- 26-6-2017 – Builders contracts, i.e., construction of complex, have been considered as works contracts under the GST; and are taxable as services . Taxability: Vide entry no. 5 of the Schedule III of the CGST/SGST Act, sale of building, subject to clause (b) of paragraph 5 of Schedule II, is neither a supply of goods nor service. As per clause (b) of paragraph 5 of Schedule II, construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, is considered as service. Thus, in short, where the complex or part thereof is supplied after issuance of completion certificate, supply of units is not subject to GST. Rate of GST: As per entry no. 19 of the rate

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in the compliance of GST: – Mandatory abatement towards land @33% (i.e., reducing the tax rate from 18% to 12%) might be sufficient or even be on the higher side if the project is located in sub-urban or rural area. However, in the premium or semi-premium localities, such as, south Delhi or South Mumbai, where land value is almost 80-90% of the unit value, this rebate is just insufficient. The legislature should have provided the mechanism to reduce the value of land in the prescribed manner; and it should have been left at the option of the builder to pay tax at the reduced rate of 12% if he is unable to value the land, or otherwise. The GST rate of 12% also restricts and states no refund of overflow of ITC , which means that no refund shall be allowed if the ITC exceeds the output tax. It is important to mention that in those localities where the value of land is comparatively low, the cost of material and services would certainly be proportionately higher (and thus, ITC). Thus, in s

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ner to construct 100 units; and out of which, 60 units are agreed to be given back to the landowner in exchange of proportionate land. In respect of construction of 60 flats for landowner, he is simply a works contractor which would be taxable @18% with full ITC. However, in relation to his 40 flats, which are to be sold with land to the buyers, he would pay GST @12% with no refund of overflow of ITC. In such cases, how the ITC inflow would be calculated. It is to be remembered that ITC also includes various common input services and common inputs and capital goods. How these common ITC would be bifurcated to arrive at the overflow of ITC? The builders also face another uncertainty in respect of sale of units; that is, at the initial period, they are not certain whether the entire project would at all be sold before completion of construction. Continuing the illustration in preceding para, suppose the construction period of 100 flats is 48 months. So far as 60 flats of landowner, it is

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Customs – public Notice 16/2017 – Dated:- 26-6-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS USTOM HOUSE, NAVRANGPURA AHMEDABAD GUJARAT – 380009 F.No. VIII/8-04/cus/sys/2017-18 Date 29.06.2017. public Notice 16/2017 Subject: Reg. Attention of Importers/Exporters, Custom Brokers & Trade is invited to Implementation of CST from 1ST July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 01 2017), bringing out amendments in Customs and Central Excise legislations in alignment with CST implementation. Further reference is invited to various decisions in GST Council meeting , documentation of the same in CBEC Website and also the advisory issued by Member(Customs) vide D.O. letter dated 20.6.17 on Customs related matters On introduction Of Goods and Service Tax regime. 2. The legislations referred above have necessitated changes in Bill Of Entry and Shipping Bill declarations. The revised electronic format for both BE/SB has already been published in

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under Section 8(2) Of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format suffixed by serial No Of the schedule) for levy Of IGST rate. For instance, under Schedule Il and for an item under Serial Number 3, the serial number in the declaration should be "II3". (iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 Of ICST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) Of GST (Compensation to States) Act, 2017. TO effect the above changes, the fields have been used/added in BE Declaration (S8E Table)- Other Additional duties in Section 3(CTA): fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn. No Notification SI.NO SI. NO in format explained below Sl. No in format explained below Duty Flag G G Addl. Duty Flag G P Exmp. Notification Number Notfn.

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mes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty(CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, NOEXCISE should be quoted. 6. Identification of GST Beneficiary: To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states Description (1) GSTIN-Imp. (2) Regn_Type (3) Type of IEC to be declared (4) GST Benefit (6) GSTIN Normal G TP, CMP, CAS, ISD, NR, TDS Individual Yes GSTIN Govt O GOV Generic IEC of Govt. Yes GSTIN UN D UN Generic IEC of Diplomats Yes Aadhaar A Indivi./Generic No Passport P Indivi./Generic No PAN I Indivi./Generic No TAN T

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l the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE. for the benefit the Importers, the above details would be made available in the Final copy of The Bill Entry. For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry. 8. IGST Availment in case of Manual Bill of Entry : Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made 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

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dure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 11. GSTIN Entity identification To avail IGST Benefits on Exports, d

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le, i.e. the supply is non-taxable; including exports made by non GST registered exporters 13. Taxable Value and IGST Paid Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit (Rs) Price Total Price IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 Total 4,00,000 48,000 Due to some reasons, he finally exports only 900 units of Item A and 1900 units of Item B. For his shipping bill, the Taxable value and IGST of each item s

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ce with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of t

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ontainer Details Certain details about the Containers are required in line with the International customs communication as well as with a view to implement eway bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are: Container Size – As per the codes specified in ISO Directory (enclosed as Annexure-II) Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE : The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in respect of Warehousing BE filed before GST implementation. The Importers may seek to reassess the same by feeding applicable IGST notifications and GSTIN identifer during the as

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s & Cosmetics -For personal consumption FSA100 For Animal Food or Feed (Trading/commercial distribution) FSA200 For manufacture/processing as a Animal Food/Feed (Manufacture/Actual Use) FSA800 For use research use as animal Food FSA900 Foods & Supplements -For Personal use FSH100 Food – For Consumer use under commercial distribution (Trading)- Retail or wholsale FSH200 Food – For manufacture/commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food – For personal consumption FSH910 Food – For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomatic Establishment GNX100 Generic -For Consumer use under commercial distribution (for Trading – wholesale or retail) GNX200 Generic -For Commercial Assembly or processing (For Manufacture/Actua

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GST – States – 12/2017 – Dated:- 26-6-2017 – Office of Commissioner of State Goods and Services Tax Tax Towers, Thiruvananthapuram C1-24614/16/CT Dated 26th June, 2017 CIRCULAR.No.12/2017 Sub:- Kerala Goods and Services Tax Ordinance, 2017 – Sec.10 – reg. In exercise of the powers conferred by sub-rule (1) of Rule 3 of Kerala Goods and Services Tax Rules, 2017, the period for filing intimation for composition levy in FORM NO. CMP-01 is extended up to is 16th August, 2017. – Circular – Trade No

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Goods and Services Tax – 1/1/2017 – Dated:- 26-6-2017 – Circular No.1/1/2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated the 26th June, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Madam/Sir, Subject: Reg. In exercise of the powers conferred by Clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the said Act, the Board, hereby assigns the officers m

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Goods and Services Tax – Started By: – PUNEET SINGH – Dated:- 25-6-2017 Last Replied Date:- 4-7-2017 – WE ARE MERCHANT EXPORTERS, PURCHASING FROM EXCISABLE UNITS AS WELL AS NON-EXCISABLE MANUFACTURERS. NOW , WITH GST COMING IN, IS THERE ANY SCHEME OR PAPERWORK WHICH CAN BE UNDERTAKEN BY US MERCHANT EXPORTERS , WHEREIN WE CAN AVOID PAYING THE GST TO OUR SUPPLIERS,( JUST LIKE ARE-1/ FORM H ) WHERE WE AVOID PAYING THE SAME. THE GST AT POINT OF PURCHASE WILL ADD A HUGE AMOUNT TO OUR CAPITAL REQUIRE

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Goods and Services Tax – Started By: – R.P. GUpta – Dated:- 25-6-2017 Last Replied Date:- 26-6-2017 – 5 Lakh Rent recd in Advance in April by the Proprietor dealing only in EXEMPT goods turnover more than say 10 cr.???1. As I have made a single invoice for the whole year in April Iteself. Will GST be applicable on me. At present Service tax is not applicable. I have no other taxable service.2. If GST is applicable in case 1 Can I show this rent meant for only April to June as GST is applicable

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Goods and Services Tax – Started By: – R.P. GUpta – Dated:- 25-6-2017 Last Replied Date:- 26-6-2017 – We are dealing only exempted Education books.We send books on freight paid basis to the customer and we charge the freight from the customer in the invoice raised by us. Will GST be applicable because freight is taxable service in reverse mechanism. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Since you are despatching education books on 'freight paid' basis you have to pay GST

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Goods and Services Tax – Started By: – TM ARJUN – Dated:- 25-6-2017 Last Replied Date:- 27-6-2017 – DEAR SIRPLEASE GIVE ME DETAILS FOR – IF A DEALER ENGAGED BUSINESS IN LOCAL STATE ONLY BY MFG 50% AND SERVICES 50% , BOTH OF HIS TURNOVER BELOW 75 LACKS WHETHER HE IS ELIGIBLE FOR OPTION TO COMPOSITION TAX SCHEME UNDER GST.T M ARJCHENNAI – Reply By KASTURI SETHI – The Reply = Only one servic i.e. restaurant service is eligible for composition scheme. There is no such like 50 : 50 provision in GST.

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Goods and Services Tax – Started By: – venkat eswaran – Dated:- 24-6-2017 Last Replied Date:- 24-6-2017 – Dear Experts,Some of the transports registered under GTA others in Parcel serivce and some in GTA service.Now under GST GTA is 5% and Parcel Service and Courier is 18%GTA pmt is non-cenvatable we are not able to credit i think.If tranporter paid GST under Parcel and Courier service we can able to take credit.?Pl clarifyThnaks in advanceVenkat – Reply By KASTURI SETHI – The Reply = You canno

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Goods and Services Tax – Started By: – SUMEDH AYARE – Dated:- 24-6-2017 Last Replied Date:- 30-6-2017 – DEAR SIRWE ARE FMCG BASED COMPANY. WE ARE DOING STOCK TRANSFERS FROM ONE DEPOT TO ANOTHER DEPOT.PLEASE LET US KNOW AT WHICH RATE SHOULD THE STOCK BE TRANSFERRRED.IS IT TO BE TRANSFERRED AT COST PRICE OR MRP OR NET SELLING RATE. OR ANY OTHER RATE.REGARDSSUMEDH AYARE – Reply By Ravikumar muthusamy – The Reply = There is no f form or c form or H form in GST . you have to raise sale invoice as us

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Service Tax – Started By: – SUMEDH AYARE – Dated:- 24-6-2017 Last Replied Date:- 25-6-2017 – DEAR SIRWE RECEIVE SERVICE FROM ADVOCATE. AS A SERVICE RECEIVER WE PAY SERVICE TAX.WHAT IS THE RATE OF GST FOR ADVOCATE SERVICES.ALSO CAN WE TAKE ITC OF SERVICE TAX PAID AS A SERVICE RECEIVER ??????REGARDSSUMEDH AYAREMOBILE – 9320551244 – Reply By KASTURI SETHI – The Reply = ITC credit is admissible with the condition that first pay in cash and thereafter avail credit on the strength of challan. – Discu

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Goods and Services Tax – Started By: – JITENDER JAISWAL – Dated:- 24-6-2017 Last Replied Date:- 26-6-2017 – DEAR SIRS, A PERSON REGISTERED UNDER DVAT ACT IN DELHI IN WORK CONTACT, AND ALSO HAVING BRANCHES IN OTHER STATE LIKE GUJRAT, UP. RAJASTHAN & HARYANA BECAUSE OF HE DOING GLAZING WORK IN OTHER STATES. I WANT TO KNOW, CAN HE MIRGATE HIS DELHI REGISTRATION INTO GST AND MONITORING ALL THE STATES FOR WORK AND SUPPLY FROM DELHI UNDER ONE GST NO.THANKS JITENDER JAISWAL – Reply By KASTURI SETH

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Goods and Services Tax – Started By: – frankling g – Dated:- 24-6-2017 Last Replied Date:- 4-8-2017 – For transportation of old & used household items of serving defence personal for their transfer from one state to another state, Is this service exempted from GST?Post GST,what are the documents required to cross the check posts for the above mentioned transportation? (As per the existing notification and Govt orders, all tax and toll is exempted for defence serving officers/personal. Only

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Section 48 – Jharkhand SGST – RETURNS – Jharkhand 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. A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under

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Acceptance or Rejection of application filed under section 64 (2) – GST ASMT – 18 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 18 – Form GST ASMT – 1

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Application for withdrawal of assessment order issued under section 64 – GST ASMT – 17 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 17 – Form GST ASM

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Assessment order under section 64 – GST ASMT – 16 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 16 – Form GST ASMT – 16 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Assessment order under section 63 – GST ASMT – 15 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 15 – Form GST ASMT – 15 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Show Cause Notice for assessment under section 63 – GST ASMT – 14 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 14 – Form GST ASMT – 14 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Assessment order under section 62 – GST ASMT – 13 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 13 – Form GST ASMT – 13 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Order of acceptance of reply against the notice issued under section 61 – GST ASMT – 12 – Final Rules (Draft) – Forms – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – GST ASMT – 12 – Form GST AS

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