Incorporate in TRANS 3A

TRANS 03A – Final Rules (Draft) – Forms – Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 – TRANS 03A – TRANS 3A 1 Documents to be maintained by the manufacturer issuing CTDs S. No. CTD No. Invoices no. against which CTD has been issued Invoice date Months in which these clearances were made against the invoices GSTIN Nos of all the intermediate buyers and sellers through whom the goods have passed. Value of Goods . Central Excise duty paid. Conditions : Copy o

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Incorporate in TRANS 3

TRANS 03 – Final Rules (Draft) – Forms – Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 – TRANS 03 – Incorporate in TRANS 3 1 To be filed by manufacturer issuing CTDs S. No. GSTIN of the dealer whom CTD is issued Total No. of CTDs issued No. of invoices against which CTDs have been issued Total quantity for which CTD issued Total value of Goods for which CTDs have been issued Central Excise duty paid on such goods. 2 To be filed by dealer availing Credit on CT

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Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date

Rule 1 – Final Rules (Draft) – Issue of Credit Transfer Document – Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 – Rule 1 – Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date A.(1) A manufacturer who was registered under Central Excise Act, 1944 (hereafter referred as manufacturer in this rule) may issue a document called Credit Transfer Document to evidence payment of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him before the date on which CGST Act, 2017 comes into force, under

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ocument shall be serially numbered and shall contain the Central Excise registration number, address of the concerned Central Excise Division, name, address and GSTIN number of the person to whom it is issued, description, classification, invoice number with date of removal, mode of transport and vehicle registration number, rate of duty, quantity, value and duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 paid thereon. (iv) The manufacturer is satisfied that the dealer to whom Credit Transfer Document is issued is in possession of such manufactured goods in the form in which it was cleared by him. (v) Credit Transfer Document shall be issued within 30 days of the appointed date on which CGST Act, 2017 c

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f Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Credit Transfer Document number in the invoice issued by him under section 31 of the CGST Act, 2017. (2) Where a manufacturer issues a Credit Transfer Document such that credit of central tax is availed twice on the same goods under the provisions of CGST Act, 2017 and the rules made thereunder, he shall be jointly and severally responsible for excess credit availed by the dealer and provisions for recovery of credit, interest and penalty under the CENVAT Credit Rules, 2004 shall apply mutatis-mutandis on such manufacturer. (3) A manufacturer issuing a Credit Transfer Document shall submit details thereof in table 1 of TRANS 3 on common

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The Central Government abolished various Cesses in the last three years for smooth roll-out of GST

Goods and Services Tax – GST – Dated:- 7-6-2017 – The Central Government in the last three General Budgets viz 2015-16, 2016-17 and 2017-18 has gradually abolished various cesses on goods and services in order to prepare the ground for smooth roll- out of Goods and Service Tax (GST) from 1st July, 2017. The Central Government has taken this step in stages by abolishing various cesses so that it is easier to fit in various goods and services in different tax slabs for GST. The Central Government in its General Budget 2015-16 had abolished Education Cess, including Secondary and Higher Education Cess on taxable services, and exempted Education Cess on excisable goods as well as Secondary and Higher Education Cess on excisable goods. In its G

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Regulation) Act 1951 – Cess on Automobile iii) The Tea Act 1953 – Cess on Tea iv) The Coal Mines (Conservation and Development) Act, 1974 – Cess on Coal v) The Beedi Workers Welfare Cess Act 1971 – Cess on Beedis vi) The Water (Prevention and Control of Pollution) Cess Act 1977 – Cess levied on Water consumed by certain industries and by local authorities. vii) The Sugar Cess Act 1982, the Sugar Development Fund Act 1982 – Cess on Sugar viii) The Jute Manufacturers Cess Act 1983 – Cess on Jute Goods manufactured or produced or in part of Jute. ix) The Finance (2) Act 2004 – Education Cess on Excisable Goods x) The Finance Act, 2007 – Secondary and Higher Education Cess on Excisable Goods xi) The Finance Act 2010 – Clean Energy Cess xii) The

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Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/ document evidencing payment of tax carried forward to Electronic Credit ledger.

Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/ document evidencing payment of tax carried forward to Electronic Credit ledger. – GST TR

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Transitional ITC/Stock Statement

Transitional ITC/Stock Statement – GST TRN-01 – Final Rules (Draft) – Forms – GST – TRANSITIONAL PROVISIONS – Final Draft Rules 04-06-2017 – GST TRN-01 – Form GST TRN-1 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Recovery of credit wrongly availed

Recovery of credit wrongly availed – Rule 5 – Final Rules (Draft) – TRANSITIONAL PROVISIONS – GST – TRANSITIONAL PROVISIONS – Final Draft Rules 04-06-2017 – Rule 5 – 5. Recovery of credit wrongly avai

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Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date

Goods and Services Tax – GST – Dated:- 7-6-2017 – A.(1) A manufacturer who was registered under Central Excise Act, 1944 (hereafter referred as manufacturer in this rule) may issue a document called Credit Transfer Document to evidence payment of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him before the date on which CGST Act, 2017 comes into force, under the cover of an invoice issued to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of CGST Act, 2017 (hereafter referred to as dealer in this rule), subject to following limitations, conditions and procedures to be followed – (i) The value of such goods in higher than rupees twenty five thousand per piece, bears the brand name of the manufacturer or the principal manufacturer and are identifiable as a distinct number such as chassis / engine no. of a car. (ii) Verifiable records of clearance a

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hall be enclosed with the Credit Transfer Document. (vi) Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs. (vii) CTD shall not be issued in favour of a dealer to whom invoice was issued for the same goods before the appointed date. (viii) A dealer availing credit using Credit Transfer Document on manufactured goods shall not be eligible to avail credit under provision of rule 1(4) of Transition Rules made under CGST Act, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer. (ix) The dealer availing credit on the basis of Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Credit Transfer Document number in the invoice issued by him under section 31 of the CGST Act, 2017. (2) Where a manufacturer issues a Credit Transfer Document such that credit of central tax is availe

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and. [Note: Rule 9 of the CENVAT Credit Rules, 2004 shall be also amended to include Credit Transfer Document in the list of documents using which credit can be availed subject to the condition that such Credit Transfer Document is issued after the appointed date and within thirty days of the appointed date ] Incorporate in TRANS 3 1 To be filed by manufacturer issuing CTDs S. No. GSTIN of the dealer whom CTD is issued Total No. of CTDs issued No. of invoices against which CTDs have been issued Total quantity for which CTD issued Total value of Goods for which CTDs have been issued Central Excise duty paid on such goods. 2 To be filed by dealer availing Credit on CTD. S. No. GSTIN of the dealer issuing CTDs Total No. of CTD received No. of invoices against which CTDs have been issued Total quantity for which CTD issued Total value of Goods for which CTD has been issued Central Excise duty paid on such goods. TRANS 3A 1 Documents to be maintained by the manufacturer issuing CTDs S. No.

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Cenvat carried forward

Goods and Services Tax – Started By: – arun aggarwal – Dated:- 7-6-2017 Last Replied Date:- 7-6-2017 – SirI am an exporter duely registered with excise as a manufacturer and taking cenvat on my purchases,as I am exporting my products under bond without using the cenvat, resulting accumlated cenvat in my books.now after GST can I carry the same as input credit and to be used as payment of GSTor I will get the refund under GST of the sameor should I take the refund under rule 5 from excise before

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Cabinet Secretary asks the different Ministries/Departments and Public Sector Undertakings (PSUs) under these Ministries to set-up and activate a GST Facilitation Cell to provide all possible support to the business and industry sector for the s

Cabinet Secretary asks the different Ministries/Departments and Public Sector Undertakings (PSUs) under these Ministries to set-up and activate a GST Facilitation Cell to provide all possible support to the business and industry sector for the smooth roll-out of GST with effect from 1st July, 2017 – Goods and Services Tax – GST – Dated:- 6-6-2017 – The Cabinet Secretary, Government of India, Shri P.K. Sinha has asked the Secretaries of the different Ministries/Departments to set-up a Goods and Service Tax (GST) Facilitation Cell in their respective Department/Ministry. Shri Sinha said that the Cell, in turn, shall be in constant touch with the major industry and business associations relating to the respective Ministry/Department and provid

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The Cabinet Secretary further added that this would greatly facilitate the roll-out of GST. The Cabinet Secretary in his letter to the Secretaries of the different Ministries/Departments has also asked them to ensure that all Public Sector Units (PSUs) under the administrative control of their respective Ministry/Department are GST Compliant before 1st July, 2017. He asked the Secretaries to have meeting(s) with all the CMDs/Chair Persons of the PSUs, if any, under their charge in order to sensitize them towards GST roll-out. The Cabinet Secretary further added that preferably each PSU may constitute a GST Cell, which, in turn, should be fully equipped with the complete knowledge of all the relevant GST Act/Rules/Rate Structure etc. The Ca

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likely to pay GST need to be GST ready. The Revenue Secretary, Dr. Adhia had also mentioned that the new scheme of tax administration will have an impact on the work of various Ministries/Departments including PSUs and other autonomous bodies who are involved in the economic activity in one way or the other, therefore, there is need for a time bound schedule for undertaking GST awareness campaign and training programme for the officials of the respective Ministry/Department. The Revenue Secretary stated that National Academy of Customs, Excise and Narcotics (NACEN) has been mandated to conduct the GST training for the officers as well as for the representatives of trade and industry. He said that NECAN has a panel of resource persons/master

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GST registration & Tax / GST applicable -reg

Goods and Services Tax – Started By: – N Balachandran – Dated:- 6-6-2017 Last Replied Date:- 22-6-2017 – ​​​​​Sir,,1. We are supplying and laying the pipes for water supply projects in various states ( Municipal Corporation & Water supply and sewage board ) and reporting the turnover in respective states under VAT act. Since projects & Works contract are classified under Works contract Services under GST act, Can we have Centralised GST Registration at Head Office, Chennai and do the billing from to there to all customers outside state of Tamil Nadu instead of having GST registration in different states? (OR ) Is it required GST registration in all the states?​ 2. What is the procedure to avail t

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Show Cause Notice for disqualification

Show Cause Notice for disqualification – GST PCT-03 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GST PCT-03 – Form GST PCT-03 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Statement for Tax Collection at Source

Statement for Tax Collection at Source – GSTR-08 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-08 – Form GSTR-8 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Tax Deduction at Source Certificate

Tax Deduction at Source Certificate – GSTR-07A – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-07A – Form GSTR-7A – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Return for Tax Deduction at Source

Return for Tax Deduction at Source – GSTR-07 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-07 – Form GSTR-7 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Return for input service distributors

Return for input service distributors – GSTR-06 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-06 – Form GSTR-6 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Return for Non Resident Taxable Persons

Return for Non Resident Taxable Persons – GSTR-05 – Final Rules (Draft) – Forms – GST – RETURNS – Final Draft Rules 3-6-2017 – GSTR-05 – Form GSTR-5 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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