Goods and Services Tax

GST APL – 04
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Bills
Forms
GST APL – 04 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 04
 
–
=============
Document 1Form GST APL – 04
[Refer Rule ]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Order no. –
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
1
3. Address of the appellant-
4. Order appealed against-
Nu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST APL – 03
Application to the Appellate Authority under sub-section (2) of Section 107
Bills
Forms
GST APL – 03 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 03
–
=============
Document 1Form GST APL – 03
[See Rule ]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
GSTIN/Temporary ID /UIN-
Date-
Designation and address of the officer passing the order appealed against-
2.
3.
Order no.
4.
5.
6.
Details of the case under dispute-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST APL – 02
Acknowledgment for submission of appeal
Bills
Forms
GST APL – 02 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 02
 
–
=============
Document 1Form GST APL – 02
[See Rule ]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejectio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST APL – 01
Appeal to Appellate Authority
Bills
Forms
GST APL – 01 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 01
 
–
=============
Document 11. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any –
4. Address
5. Order no. –
Form GST APL – 01
[See Rule ]
Appeal to Appellate Authority
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorized representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
Tax/Cess
Interest
a) Admitted
Penalty
amount
Fees
Other charges
b) Pre-deposit
(10% of disputed
tax)
Tax/Cess
Centra State/UT
1 tax
tax
Integr Cess
ated
Total amount
tax
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and
cess)
Sr. Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Central
State/UT
Integrated
CESS
Ledger
tax
tax
tax
1
2
3
4
5
6
7
8
Integrated
1.
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
SO
Sr.
Description
(c) Interest, penalty, late fee and any other amount p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Uttarakhand Goods and Services Tax Act, 2017
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 t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ARA – 03
Appeal to the Appellate Authority for Advance Ruling
Bills
Forms
GST ARA – 03 of GST – Advance Ruling – Draft Rules – 19-4-2017
Form GST ARA -03
–
=============
Document 1Form GST ARA -03
[See Rule ]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought advance
ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer /

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ARA – 02
Appeal to the Appellate Authority for Advance Ruling
Bills
Forms
GST ARA – 02 of GST – Advance Ruling – Draft Rules – 19-4-2017
Form GST ARA -02
 
–
=============
Document 1Form GST ARA -02
[See Rule ]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
Email Address of jurisdictional office

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ARA – 01
Application Form for Advance Ruling
Bills
Forms
GST ARA – 01 of GST – Advance Ruling – Draft Rules – 19-4-2017
Form GST ARA -01
 
–
=============
Document 1Form GST ARA -01
[See Rule ]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
6.
Registered Address / Address provided
while obtaining user id
Correspondence address, if different
from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
11.
| i.
Name of authorized representative
>
Optional
ii. Mobile No.
iii. Email Address
Nature of activi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

been paid
(v) determination of the liability to pay
tax on any goods or services or both
(vi) whether applicant is required to be
registered under the Act
(vii) whether any particular thing done
by the applicant with respect to any
goods and/or services or both amounts
to or results in a supply of goods and/or
services or both, within the meaning of
that term
Question(s) on which advance ruling is
required
Statement of relevant facts having a
bearing on the question(s) raised.
Statement containing the applicant's
interpretation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant's view point
and submissions on issues on which the
advance ruling is sought).
I hereby declare that the question raise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Rate for freight & insurance
Query (Issue) Started By: – piyush agarwal Dated:- 23-6-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I am manufacturer I am billing in single invoice
Product@12% ₹ 50000
Product@%18% ₹ 20000
Product@ 28% ₹ 10000
Freight ₹ 10000
Insurance ₹ 2000
Total 92000
Transactions is FOR.
Now my question is what rate I will charge for freight and insurance? Or I will charge 28% on entire 9200

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What mode of transaction it will be
Query (Issue) Started By: – akash lalka Dated:- 23-6-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
There is a case
Eg. if A sends material from (delhi) to B it is in (west bengal), he does billing in excise and vat on 25 june 2017.and B receives goods on 4 july 2017. so is this Transaction possible in GST provision and the good is a capital investment for B.
Reply By KIRTIKUMAR PUROHIT:
The Reply:
Yes; it is poss

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

OLD CLOTH MERCHANT (TAXRATE)
Query (Issue) Started By: – raj kapoor Dated:- 23-6-2017 Goods and Services Tax – GST
GST
Dear Sir /madam
How much GST TAX ATTRACT ON OLD CLOTHES.
Discussion Forum – Knowledge Sharing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advisory for migration – GST
GST
Dated:- 23-6-2017

The GST common portal would reopen for migration on 25th June 2017. Assessees are required to complete the migration process before 30th September 2017. DG Systems is constantly compiling the provisional Id requests and sending them to GSTN for creation of Provisional IDs and pursuing with GSTN for issuance of PIDs and resolution of problems faced by registered taxpayers of Central Excise and Service Tax. DG Systems would disseminate the Provisional IDs by or after 25th June 2017 to all the assessees whose Provisional IDs were cancelled due to not being activated by them. In the interim, following advisory is issued for the taxpayers and departmental officers for the frequentl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed earlier.
3
Centralised registrations: Provisional ID has not been issued for all the states.
PID will be issued to all addresses mentioned in Registration Certificate of ST. If all the premises are not mentioned in the ST2/RC, then RC needs to be amended to include all these premises. Assessee need to apply for fresh GST registration on www.gst.gov.in after appointed date for those states which addresses are not added in RC. Same goes for new premises that would be set up anywhere else.
4
Unable to submit enrolment form with Digital Signature
Even if the Assessee is unable to submit the form, they may only complete the form and save it on www.gst.gov.in. ARN number of saved forms will be emailed to them after 15th June 2017 subject

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r the registration number against which the PID is issued on www.easiest-cbec.gov.in -> assesssee code based search. Then apply to the concerned Range Superintendent to reset the password for the registration. Then access the old registration number and obtain the PID and password.
* Alternately, the Assessee may obtain the PID and Password from the concerned jurisdictional officer as same has also been shared with them through the Zonal Chief Commissioner Office.
* The Assessee then has to mention all his registered premises as additional premises in the enrolment form.
7
Provisional Id activated by assesse but not completed migration by filling up enrolment form.
Assessee needs to complete the enrolment by completely filling up enr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sales to unregistered dealer under GST
Query (Issue) Started By: – venkat eswaran Dated:- 23-6-2017 Last Reply Date:- 7-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear all,
We are paint mfg industry supply to all over india to companies and dealers. WE are start getting GSTIN nos from the customers. But still from majority of customers inlcuding dealers we have not received GSTIN no..
Without GSTIN no that is technically unregistered customer in GST can we supply matls to them? Is it any problem for us selling goods without GSTIN no.?
kindly clarify
Thanks in advance
Venkat
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Whether you supply materials to registered or unregistered dealer, you have to issue a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sl no of tax invoices-form new sl no. 1 OR existing continue…
Query (Issue) Started By: – Narendra Soni Dated:- 23-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
Kindly confirm, whether Tax invoices in GST will be started form new sl.no 1 or from continue sl no of existing invoices .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You have to start with number 1 with effect from the date on which GST is made applicable.
Reply

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advance receipt-Tax period & time of supply
Query (Issue) Started By: – Narendra Soni Dated:- 23-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Suppose advance against supply has been received to us on 05.07.2017, actual supply is made on 17.08.2017.
Kindly confirm whether tax liability has to pay on the basis of advance received in return dtd 20th of August or on the basis of invoice in return dtd.20th of Sept.
Reply By KASTURI SETHI:
The Reply:
GST is to be paid on the date of advance received.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Clause (d) of sub-section (3) of Section 31 of CGST Act, 2017 lays down that "a registered person shall, on receipt of advan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y"
Whether we can understand the Payment immediately like if advance is received on 05.07.2017 we required to pay to govt. on 05.07.2017 itself. if yes, any regulation in this regard.
Secondly table 11A of GSTR 1 is asking to fill only advance amount received in the tax period for which invoice has not been issued. Is that mean, if the advance received on 05.07.2017 we have to issue the receipt voucher on same day showing tax amount and other details but only to pay the tax if supply is not being made during the tax period ie month.
Thirdly, if the advance received against ZERO Rated supply, what is the compliance specially if Zero rated supply is going to be made under bond without payment of GST.
Thanks to all learned experts fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Despatches stopped for GST – status of old invoice in GST – reg
Query (Issue) Started By: – venkat eswaran Dated:- 23-6-2017 Last Reply Date:- 21-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts
We are many of our outstation suppliers that they are going to stop the despatches from 25 th june because of GST implementation from 1.7.17.
Is it mandatory or any problem for continue despatch till 30.6.17.
If we receive matl invoice dated june'17 in July-17 under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods return for Rework
Query (Issue) Started By: – mukesh pareek Dated:- 23-6-2017 Last Reply Date:- 8-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We have received duty paid goods for rework. We will return this goods after rework on 15th july.
My question is what tax we should charge ? Excise or GST ?
Reply By MUKUND THAKKAR:
The Reply:
under which documents you have received goods for rework ?
Reply By Suresh Kumar:
The Reply:
Dear Experts/Mr.Mukesh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ITC on office furniture
Query (Issue) Started By: – Narendra Soni Dated:- 23-6-2017 Last Reply Date:- 21-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Can ITC is eligible on Furniture purchased after July 2017 used for office of Business.
Kindly suggest at the earliest
Reply By MUKUND THAKKAR:
The Reply:
yes eligible for ITC.
Reply By Narendra Soni:
The Reply:
Thanks sir.
Reply By SOHAN SAGAR:
The Reply:
Sir
Can GST Cr on furniture & fixture for offi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Textiles minister takes stock of industry's GST preparedness
GST
Dated:- 23-6-2017

New Delhi, Jun 22 (PTI) Union minister Smriti Irani today chaired a workshop to assess the readiness of the textiles sector PSUs, export promotion councils and other stakeholders on the Goods and Services Tax (GST).
According to official sources, the textiles minister also allayed the industry's concerns on the impact of the GST in the meeting.
"Workshop conducted today will further benefi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ITC in respect of Advance Payment prior to GST
Query (Issue) Started By: – Alisha Maini Dated:- 23-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Hello sir,
Please let me know what would be the treatment of advance payment already received as on transition date i.e. July 1, 2017.
If ITC on the same is claimable, can you tell me which Rule or Act says it and what would be the procedure to claim it.
Thanks
Reply By Ganeshan Kalyani:
The Reply:
A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – GST roll out and preparations thereof – Advisory on Customs related matters
PUBLIC NOTICE No. 23/2017 Dated:- 23-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE : DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035
F. No. S2/08/2017-EDI
Date: 23/06/2017
PUBLIC NOTICE No. 23/2017
Subject: Reg.
Attention of all the Importers, Customs Brokers and the Members of the Trade is invited to the proposed GST roll out from 1st July, 2017. With GST set to be rolled out on 1st July 2017, the following advisory on changes in Customs related matters is given as below:
2. The changes are broadly in the following areas.
* Levy of duties: IGST and Compensation Cess (wherever applicable) to be levied on imports
* Change in Bill of Entry and Shipping Bill forms: TO capture additional details required for validation with GSTN in case of IGST refund claims (export) or availability of IGST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

toms Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962"
ii) Thus, with effect from 01.07.2017, all imported goods shall attract IGST (and compensation cess, wherever applicable) in addition to the Customs duties such as Basic Customs Duty etc. However, the levy of C VD and SAD shall cease to exist on imported goods other than those on which Central Excise Duty / VAT continues to be levied even in the new regime. In this regard necessary amendments have been made in section 3 of the Customs Tariff Act, 1975 vide the Taxation Laws (Amendment) Act, 2017 (1 8 of 2017) dated the 4th May, 2017 wherein under sub-section (7), sub-section (8), sub-section (9) & sub-section (10) of section 3 of the Customs Tariff Act, 1975, it has been provided as below:
Sub Section (7) : Any article which is imported into India shall, in addition, be liable to integrated tax at such r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, but does not include the tax referred to in sub-section() or the cess referred to in sub- section(9)
Sub Section (9): Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax(Compensation to States) Cess Act, 2017 on a like article on its supply in India on the value of the imported article as determined under sub-section OW.
Sub Section (10): For the purpose of calculating the goods and services tax compensation cess under sub-section (9) on any imported article where such cess is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of
(a) the value of the imported article on that article under section 12 of the Customs Act, 1962 and any sum chargeable on that article under any law for the time being in force as an addition

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bsite of CBEC(www.cbec.gov.in). All importers, exporters, Customs Brokers, Customs clearance software providers and other stakeholders are advised to get themselves familiar with the modified Forms. It is emphasized that other than the changes in the declaration, rest of the procedure with regard to clearance of imports and exports would remain the same.
EDI Bill of Entry:
5. It may be noted that with the introduction of GST, information in the Bill of Entry would be reconciled with their returns filed on GSTN. Accordingly, credit claimed in their GST Return in respect of IGST paid on imports would be cross checked with the Customs EDI system. Therefore, with effect from 01.07.2017, it would be mandatory for the importers to declare their GSTIN, i.e., the GST registration number on the Bill of Entry if they wish to claim the credit of the IGST paid on the imported goods. Importers not registered with GSTN will be required to declare their PAN along with their state code as per the C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

time being, importers/exporters are advised to declare GSTIN, PAN and IEC while filing documents for import/export of goods. However, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Bill of Entry.
6. For calculating the IGST or Compensation Cess, chapter wise, rate wise GST schedule, IGST exemption, concession list and GST Compensation Cess rates are already available on the official website of CBEC. In this regard, notifications for (a) levy and (b) exemption shall be issued by TRU shortly. The importer shall have to quote the relevant number of the levy notification as well as the exemption notification (wherever applicable) in respect of each imported item for application of correct rate. The IGST and compensation cess notifications directories are being developed in the EDI System to automatically calculate the levy on imported goods. The total IGST and Compensation Cess paid will be published on every Bill of Entry which can be quoted

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

axpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For the exports, they will be required to quote the Shipping Bill and export invoice details in the GST return. The information provided in the return with regard to export of goods shall be validated by Customs EDI system. The confirmation of the export details by Customs shall be made once the EGM is filed, The taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods based on the validation by Customs EDI system. 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.
9. In order to facilitate proof of export, Shipping Bill forms have also been modified to capture details such as GSTIN of the exporter, GST export invoice number etc. The exporter shall have to declare item-wise taxable value and corresponding IGST on the Shipping Bill. All these details will

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST roll out and preparation there of
PUBLIC NOTICE No. 08/12017 Dated:- 23-6-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMMISSIONERATE
II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL,
KEMPEGOWDA INTERNATIONAL AIRPORT,
BENGALURU – 560300.
C No VIII/48/90/2017 Air cus Tech.
Dated 23.06.2017
PUBLIC NOTICE No. 08/12017 DATED 23.06.2017
Sub: GST roll out and preparation there of- Reg.
Attention of the trade and industry, exporters, Importers and other stake holder is invited to the above mentioned subject.
2. With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Changes in Customs law and procedure are accompanied by changes in the EDI system so as to effectively implement the IGST law from 01.07.2017. The changes are broadly in the following areas:
* Levy of Duties
1. Sub-section(l) of section 5 of the Integrated Goods and Services Act, 2017 stat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

applicable) in addition to the Customs duties such as Basic Customs Duty etc. However, the levy of CVD and SAD shall cease to exist on imported goods other than those on which Central Excise Duty/ VAT continues to be levied even in the new regime. In this regard necessary amendments have been made in section 3 of the Customs Tariff Act, 1975 vide the Taxation Laws (Amendment) Act, 2017 (18 OF 2017) dated the 4th May, 2017 wherein under sub-section (7), sub-section (8), sub-section (9) & sub-section (10) of section 3 of the Customs Tariff Act, 1975, it has been provided as below:
(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty percent, as is leviable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (8).
(8) For the purposes of calculating the integrated tax under sub-section (7)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

States) Cess Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub section (10).
(10) For the purposes of calculating the goods and services tax compensation cess under sub-section (9) on any imported article where such cess is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act , 1962, be the aggregate of-
(a) the value of the imported article determined under sub-section (I) of section 14 of the Customs Act , 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
(b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in subsection (7) or the cess r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s would be cross checked with the Customs EDI system. Therefore, with effect from 01.07.2017, it would be mandatory for the importers to declare their GSTIN, i.e., the GST registration number on the Bill of Entry if they wish to claim the credit of the IGST paid on the imported goods. Importers not registered with GSTN will be required to declare their PAN along with their state code as per the Census of India. This is required for transfer of the IGST paid by the non GST importers to the account of the "consumption" state. Diplomatic organizations or UN bodies can quote their UIN issued by GSTN on the Bill of Entry. In this regard, DGFT has also issued Trade Notice No. 09 dated 12.06.2017 wherein it has been indicated that with regard to importer/exporter registered with GSTN, importer/ exporter would need to declare only GSTIN at the time of import and export of goods and the importers who are not registered under GST would use their PAN for imports. Changes have been made

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the levy notification as well as the exemption notification (wherever applicable) in respect of each imported item for application of correct rate. The IGST and Compensation Cess notifications directories are being developed in the EDI System to automatically calculate the levy on imported goods. The total IGST and Compensation Cess paid will be published on every Bill of Entry which can be quoted by the importer to claim the corresponding credit in the GST return.
* EDI Shipping Bill:
6. The Integrated Goods and Services Tax Act, 2017, under section 16 provides that export of goods shall be zero rated supply and credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:
(a) he may supply goods or services or both under bond or Letter of Undertaking, subjec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST.
8. In order to facilitate proof of export, Shipping Bill forms have also been modified to capture details such as GSTIN of the exporter, GST export invoice number etc. The exporter shall have to declare item-wise taxable value and corresponding IGST on the Shipping Bill. All these details will be used to validate the declarations made by the exporter on the GST return to confirm export.
9. For the time being, importers/ exporters are advised to declare GSTIN, PAN and IEC while filing document for import/ export of goods. However, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Shipping Bill.
* Manual Bill of Entry and Shipping Bill:
10. Since all the validation related to IGST refund or flow of IGST credit shall happen electronically between Customs EDI and GSTN, it is imperative hereon that the required data is captured el

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Constitution of GST Call Centre – regarding
Trade Notice No. 28/AM16 dated 23.06.2017 Dated:- 23-6-2017 Trade Notice
DGFT
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
OFFICE OF THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE,
C BLOCK, PMT COMMERCIAL COMPLEX, SHANKARSETH ROAD,
SWARGATE, PUNE – 411 037
Tel. No. 020-24442783/24449598
Fax. No. 020-24441577
Email: pune-dgft@nic.in
Trade Notice No. 28/AM16 dated 23.06.2017
Sub : Constitution of GST Call Centre – regarding
A c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Maharashtra Goods and Services Tax Rules, 2017 with regards to Registration and Composition.
23 T of 2017 Dated:- 23-6-2017 Maharashtra SGST – Circular
GST – States
Office of the
Commissioner of Sales Tax,
8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
…………………………………..
…………………………………..
No. JC/HQ-1/GST/Reg./Comp./2017-18/
Trade Cir. No. 23 T of 2017
Mumbai dated 23rd June 2017
Subject: Maharashtra Goods and Services Tax Rules, 2017 with regards to Registration and Composition.
Gentlemen/Sir/Madam,
You are well awar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2017
23(R)/(1)/2017-RB Dated:- 23-6-2017 Foreign Exchange Management
FEMA
Foreign Exchange Management Act
FEMA
RESERVE BANK OF INDIA
(Foreign Exchange Department)
(CENTRAL OFFICE)
NOTIFICATION No. FEMA 23(R)/(1)/2017-RB
Mumbai, the 23rd June, 2017
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2017
G.S.R. 635(E).-In exercise of the powers conferred by sub-section (3) of Section 7 and sub-section (2) of Section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India makes the following amendments in the Foreign Exchange Management (Export of Goods & Services) Regulations

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =