Goods and Services Tax

The Nagaland Goods and Services Tax Rules, 2017. & Forms.
FIN/REV-3/GST/1/08 (Pt-1) Dated:- 27-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND

FINANCE DEPARTMENT

(Revenue Branch)

F.NO. FIN/REV-3/GST/1/08 (Pt-1)

Dated Kohima, the 27th June, 2017

NOTIFICATION

In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules, namely:-

Chapter I

PRELIMINARY

1. Short title, Extent and Commencement.-(1) These rules may be called the Nagaland Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 27 June, 2017.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Act” means the Nagaland Goods and Services Tax Act, 2017 (4 of 2017);

(b) “FORM” means a Form appended to these rules;

(c) “section” means a section of the Act;

(d) “Special Economic Z

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son shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.

(4) Any person who files an intimation

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ed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.

(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.

5. Conditions and restrictions for composition levy.-(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-

(a) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;

(c) the goods held in stock by him have no

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ion levy.- (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.

(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.

(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay t

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t the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.

(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.

7. Rate of tax of the composition levy.-The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in col

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Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:

Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common

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, an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.

(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

9. Verification of the application and approval.-(1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.

(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with r

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ation or information or documents.

(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

(5) If the proper officer fails to take any action, –

(a) within a period of three working days from the date of submission of the application; or

(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.

10. Issue of registration certificate.-(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration i

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) or sub-rule (5) of rule 9.

(4) Every certificate of registration shall be digitally signed by the proper officer under the Act.

(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.

11. Separate registration for multiple business verticals within a State or a Union territory.-(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-

(a) such person has more than one business vert

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e provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.

12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.

(3) Where, upon an enquiry or pursuant to any other proceeding unde

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e case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.

(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person

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xable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.

(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.

16. Suomoto registration.-(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.

(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration

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of Unique Identity Number to certain special entities.-(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.

18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.-(1)Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at e

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a) where the change relates to,-

(i) legal name of business;

(ii) address of the principal place of business or any additional place(s) of business; or

(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-

which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;

(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this C

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te of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.

(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.

(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.

(5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of the application, or

(b) within

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th the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.

21. Registration to be cancelled in certain cases.-The registration granted to a person is liable to be cancelled, if the said person,-

(a) does not conduct any business from the declared place of business; or

(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.

22. Cancellation of registration.-(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under sectio

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o be paid under sub-section (5) of section 29.

(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.

(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.

23. Revocation of cancellation of registration.-(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registe

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n FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

24. Migration of persons registered under the existing law.-(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or th

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r verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.

(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.

(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the prov

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y get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.

26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:

Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

(2) Each docum

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Power delegation under GST-Registration and Composition.
JC(HQ)-1/GST/PWR/Sections/2017-18/ADM-8. Dated:- 27-6-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, Dated the 27th June 2017.
Order
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/PWR/Sections/2017-18/ADM-8.- In exercise of the powers conferred by sub-section (3) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as “State tax”), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 22nd June 2017, assigns officers mentioned in column (2) of the Schedule appended he

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Himachal Pradesh Goods and Services Tax Rules, 2017.
No. EXN-F(10)-13/2017. Dated:- 27-6-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-171002, the 27th June, 2017
No. EXN-F(10)-13/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and on the recommendations of the Council, the Governor, Himachal Pradesh is pleased to make the following rules to carry out the purposes of the said Act, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Himachal Pradesh Goods and Services Tax Rules, 2017.
(2) They shall deem to have come into force with effect from 24th June, 2017.
2. Definitions.-In these rules, unless the context otherwise requires,-
(a) “Act” means the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017);
(b) “Form” means a form appe

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ter the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of Form GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in Form GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in Form GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.
(4)

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ar, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.-(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in s

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mposition levy.-(1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in Form GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in Form GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay t

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he common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in Form GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in Form GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax on the composition levy.-The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2)

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who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of Form GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the

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the applicant in Form GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or doc

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hed by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in Form GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.-(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in Form GST REG-06 showing the principal place of business and additional plac

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ed by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union territory.-(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertical of a taxable person shall n

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utandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in Form GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in Form GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in Form GST REG-06 ha

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along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
14. Grant of registration to a person supplying online information a

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ation, an application in Form GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.-(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in Form GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the

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rovisions of subsection (9) of section 25 may submit an application electronically in Form GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in Form GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in Form GST REG-06 within a period of three working days from the date of the submission of the application
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.-(1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification Number on the name b

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(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in Form GST REG-14 and issue an order in Form GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registrati

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ays of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in Form GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in Form GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the e

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r through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.-The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.-(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in Form GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his regist

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The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.-(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in Form GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said r

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om the date of the service of the notice in Form GST REG-24.
(4) Upon receipt of the information or clarification in Form GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.-(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Incometax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in Form GST REG-25, incorporating the

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asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in Form GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in Form GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in Form GST REG-28:
Provided that the show cause notice issued in Form GST REG- 27 can be withdrawn by issuing an order in Form GST REG- 20, if it is found, after affording the person

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ethod of authentication.-(1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, a

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Appointment of officers under GST
F-10-40/2017/CT/5(65 Dated:- 27-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
NOTIFICATION
Naya Raipur, dated: 27/06/2017
No. F-10-41/2017/CT/V (65)- In exercise of the powers conferred by Section 3 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby appoints the class of offic

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Turnover limit for Composition Levy for CGST – Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
08/2017 Dated:- 27-6-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 14/2019 – Central Tax dated 07-03-2019
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 8/2017-Central Tax
New Delhi, the 27th June, 2017
G.S.R. 647 (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose a

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vy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:-
TABLE
S. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2.
2106 90 20
Pan masala
3.
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, su

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Central Goods and Services Tax (Amendment) Rules, 2017
07/2017 Dated:- 27-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 7/2017 – Central Tax
New Delhi, the 27th June, 2017
6 Ashadha, 1939 Saka
G.S.R. 644 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 22nd day

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pply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall be omitted;
(g) in rule 24,-
(i) in 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 clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) withi

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uted, 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.”;
(j) 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;
(k) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
(l) in Form GST REG-25,-
(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
(ii) the words “Place” and “” shall be omitted.
[F

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Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
02/2017 Dated:- 27-6-2017 Union Territory GST (UTGST)
GST
UTGST
UTGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2017-Union Territory Tax
New Delhi, the 27th June, 2017
G.S.R. 648 (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

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of the said Act read with section 21 of the Union Territory Goods and Services Tax Act, 2017 if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:-
TABLE
S. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2.
2106 90 20
Pan masala
3.
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
4[4.
6815
5[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
5.
6901 00 10
B

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Loading/Unloading/Shifting/Stiching work done by labour of contratcor at our factory on Piece/MT/Meter rate- SCA codes??
Query (Issue) Started By: – Narendra Soni Dated:- 26-6-2017 Last Reply Date:- 26-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts,
We are manufacturing fabric and bags.
Fabric is made from processing of Granules and then fabric is cut in different sizes and then stitched according to required Bag size.
1.Some labour of contractors are engaged

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GST to benefit consumers, traders in long-term: Venkaiah
GST
Dated:- 26-6-2017

Hyderabad, Jun 26 (PTI) Ahead of the roll-out of Goods and Services Tax (GST), Union minister M Venkaiah Naidu today said there may be some initial "hiccups", but the new tax regime will help consumers and traders in the long-term.
The GST, nation's biggest tax reform since independence, is set to be implemented from July 1.
"The midnight of June 30 will usher in a historic economic transformation the biggest reform in indirect taxes since independence with the rolling out of the GST regime," the Union Information and Broadcasting minister said here.
With Prime Minister Narendra Modi coining the mantra of "reform, per

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Andhra Pradesh Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(

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Union Finance Minister writes a letter to the Chief Minister of Jammu & Kashmir. Shri Jaitley urges CM Membooba Mufti Sayeed to implement GST in the State.
GST
Dated:- 26-6-2017

The Union Finance Minister Sh. Arun Jaitley today has written a letter to the Chief Minister of the State of Jammu and Kashmir, Membooba Mufti Sayeed urging for introduction of the goods and services tax in Jammu and Kashmir from 1st July, 2017 along with the rest of the States.
The Finance Minister observed that Jammu and Kashmir had actively participated in the GST Council meetings and had meaningfully contributed to framing of the various laws and rules for GST. He thanked the Chief Minister for having hosted the Fourteenth meeting of the GST Counc

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letter the Finance Minister also brought to the notice of the Chief Minister that in case the State of Jammu and Kashmir is not able to introduce GST from 1st July, 2017, it may lead to following adverse impact :
(a) A general increase in prices in the State of all goods being purchased from other States and
(b) Increase in the price of all goods being sold from the State of Jammu and Kashmir to other States which shall have an adverse impact on domestic industry in the State.
The Finance Minister pointed out that this is so because the goods and services tax is a destination based tax. To ensure this an Integrated goods and services tax(IGST) shall be levied on all supplies of goods and services made in course of inter State trade or co

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Postponement of provision relating to TDS (Section 51) and TCS ( Section 52) of the CGST / SGST Act 2017
GST
Dated:- 26-6-2017

With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provisions of deduction of tax at Source under Section 51 of the CGST / SGST Act 2017 and collection of tax at source under Section 52 of the CGST / SGST Act 2017, the following has been decided :-
1. The provisions of Tax Deduction at Source (Section 51 of the CGST / SGST Act 2017) and Tax Collection at Source (Section 52 of the CGST/SGST Act, 2017) will be brought into force from a date which will be communicated later.
2. Persons who will be liable to deduct

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Works Contract
Query (Issue) Started By: – Jasbir Uppal Dated:- 26-6-2017 Last Reply Date:- 26-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Professionals,
Works Contract executed in June 2017 , all the materials was consumed but payment will be received in July 2017. The question is whether the tax laws of VAT applicable or the provisions of GST will be applied.
Regards
J S Uppal
Tax Consultant
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 13 (2) of CGST Act, 2017 the time of supply of services shall be the earliest of the following dates, namely:-
(a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Jharkhand Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
The goods

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Tweet FAQs – GST
GST
Dated:- 26-6-2017

Tweet FAQs
The tweets received by askGST_GoI handle were scrutinized and developed into a short FAQ of 100 tweets.
S. No.
Questions / Tweets Received
Replies
Registration
1.
Does aggregate turnover include value of inward supplies received on which RCM is payable?
Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.
2.
What if the dealer migrated with wrong PAN as the status of firm was changed from proprietorship to partnership?
New registration would be required as partnership firm would have new PAN.
3.
A taxable person's business is in many states. All supplies are below 10 Lakhs. He makes an Inter State supply from one state. Is he liable for registration?
He is liable to register if the aggregate turnover (all India) is more than 20 lacs or if he is engaged in inter-State supplies.
4.
Can we use provisional GSTIN or do we ge

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Whether aggregate turnover includes turnover of supplies on which tax is payable by the recipient under reverse charge?
Outward supplies on which tax is paid on reverse charge basis by the recipient will be included in the aggregate turnover of the supplier.
9.
If there are two SEZ units within same state, whether two registrations are required to be obtained?
SEZs under same PAN in a state require one registration. Please see proviso to rule 8(1) of CGST Rules.
10.
Is an advocate providing interstate supply chargeable under Reverse Charge liable for registration?
Exemption from registration has been provided to such suppliers who are making only those supplies on which recipient is liable to discharge GST under RCM.
11.
When is registration in other state required? Will giving service from Nasik to other state require registration in other state?
If services are being provided from Nasik then registration is required to be taken only in Maharashtra and IGST to be paid on i

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GST items (grains, pulses) then is it necessary to register for GST, if the turnover exceeds ₹20 lacs?
A person dealing with 100% exempted supply is not liable to register irrespective of turnover.
17.
Is it correct that person dealing exclusively in NIL rated or exempt goods/ services liable to register if turnover > 20/10 Lakh?
There is no liability of registration if the person is dealing with 100% exempt supplies.
18.
If I register voluntarily though turnover is less than 20 Lakhs, am I required to pay tax from 1st supply I make post registration?
Yes, you would be treated as a normal taxable person.
19.
Whether a separate GSTIN would be allotted to a registered person for deducting TDS (he has PAN and TAN as well)?
Separate registration as tax deductor is required.
20.
Is separate registration required for trading and manufacturing by same entity in one state?
There will be only one registration per State for all activities.
21.
I am registered in TN and gett

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of Provisional ID on or before 31st July 2017.
26.
When turnover of agents will be added to that of the principal for registration?
No.
27.
If I am not an existing taxpayer and wish to newly register under GST, when can I do so?
You would be able to apply for new registration at the GST Portal gst.gov.in from 0800 hrs. on 25th June 2017
Refund
28.
I have a pending export refund in Service Tax. What will happen?
Refunds under earlier laws will be given under the respective laws only.
29.
As an exporter, how do I ensure that my working capital is not blocked as refunds?
Appropriate provisions have been made in the law by providing for grant of 90% refund on provisional basis within 7 days from filing of registration.
Cess
30.
What will be the impact of GST on coal? Will the clean energy Cess on coal go or will it stay?
Clean Environmental Cess on coal will be replaced by GST Compensation Cess.
Composition Scheme
31.
Suppose I am in composition scheme in GST. If I pur

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clarify status of international export freight under GST as the same was exempt under POPS rules. It is zero rated in most countries.
POS for transport of goods determinable in terms of sec 12(8) or sect 13(8) of IGST Act, 2017, depending upon location of service provider/service receiver. Exports are treated as zero rated supplies.
37.
When goods are being imported from SEZ who will pay IGST?
Such supply is treated as import and present procedure of payment of duty continues with the variation that IGST is levied in place of CVD.
38.
Who will pay IGST when goods are procured from SEZ? Today importer is paying both BCD and CVD.
Such supply is treated as import and present procedure of payment continues with the variation that IGST is levied in place of CVD.
Input Tax Credit
39.
Is SGST of Rajasthan charged by supplier on purchase from Rajasthan can be utilize for payment of SGST in Madhya Pradesh?
SGST of one State cannot be utilized for discharging of output tax liability

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o GSTN and ITC claimed in the same?
Like invoice, credit/debit notes on behalf of unregistered person will be given by registered person only. Further, GSTR2 provides for reporting of same by the recipient.
Invoice
45.
A shop sells taxable & exempt products to the same person (B2C), is it required to issue tax invoice and bill of supply separately?
In such a case the person can issue one tax invoice for the taxable invoice and also declare exempted supply in the same invoice.
46.
Do registered dealers have to record Aadhaar/PAN while selling goods to unregistered dealers?
There is no requirement to take Aadhaar / PAN details of the customer under the GST Act.
47.
All expenses like freight / transport / packing which are charged in Sales Invoice are taxable in GST? How to charge in bill?
All expenses will have to be included in the value and invoice needs to be issued accordingly. Please refer to Section 15 of CGST Act and Invoice Rules.
48.
Can we move construction materia

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aving invoice value of more than ₹ 2.50 Lakhs.
53.
How to incorporate two supplies in return for Pharma with same HSN code of four digits but having different tax rates?
Returns provide for furnishing rate wise details.
Supply
54.
Should we discharge GST liability for all reverse charge having small amounts of Transaction or any amount limit is there?
It has been decided that ₹ 5000/- per day exemption will be given in respect of supplies received from unregistered person. For supplies above this amount, a monthly consolidated bill can be raised.
55.
What is treatment of promotional item given free to end consumers by FMCG companies?
Tax will be charged only on the total consideration charged for such supply.
56.
How to comply with 9(4) of CGST Act if POS is in another State of the unregistered supplier
Any person making inter-state supply has to compulsorily obtain registration and therefore in such cases, section 9(4) will not come into play.
57.
Under supp

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al of scrap be treated in GST?
If the disposal is in the course or furtherance of business purposes, it will be considered as a supply.
63.
I am from MP and providing service to a customer in Maharashtra. I outsource the work to a service provider in Maharashtra, what tax i need to charge?
Generally these will be two supplies where the supplier from MP will charge IGST from the recipient in Maharashtra. Whereas, the service provider in Maharashtra will charge IGST from the recipient in MP.
64.
If address of buyer is Punjab and place of supply is same state of supplier (Rajasthan), then IGST will apply or CGST/SGST?
If the place of supply and the location of the supplier are in the same State then it will be intra-State supply and CGST / SGST will be applicable.
65.
Why is bifurcation of cash deposit as CGST-SGST-IGST required? Is cash held against a GSTIN, to be adjusted via return u/s 39
Three levies are under three different statutes and are required to be separately accoun

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provides that in case of a composite supply, the treatment for tax rate etc. will be that of principal supply.
70.
Whether slump sale will attract GST. If yes then under which Section?
It will have the same treatment as normal supply.
71.
Salary by Partnership firm to Partners as per Income Tax Act liable to GST? Partners are not employees of the firm.
Salary will not be leviable of GST.
Transition
72.
How do I avail transition credit ?
Transition credit can be availed by filing the respective forms under Transition rules upto 30.09.2017.
73.
Please provide the clarity on area based exemption 50/2003 in UK & HP.
Area based exemptions will not be continued under GST. It will be operated through the route of reimbursement as prescribed.
74.
We manufactured excisable goods. But unit availed the exception benefits 50/2003. What about my dealers stock?
The dealer will get deemed credit @ 40% / 60% of the CGST paid on supply of such goods in GST. If the goods are branded and

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y from manufacturer and has value cum excise duty and excise duty is not separately shown will he get full credit?
Full transition credit of such duty will be available on stock in hand in respect of which you have duty paying excise document subject to conditions under Section 140(3) of the CGST Act.
79.
Is the full excise credit also available to traders who purchases directly from manufacturers and excise is separately shown in invoice?
Full transition credit of such duty will be available on stock in hand in respect of which you have duty paying excise document subject to conditions under Section 140(3) of the CGST Act.
80.
In June 17 Vat return no amount carried forward & held stock of ₹ 50 lakhs. Then can we take credit of that stock or not?
The supplier would be eligible to carry forward the closing balance of ITC from VAT return for June 17.
81.
What will be the impact of closing stock which has been already paid vat on 1st July?
The supplier would be eligible t

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osing stocks as on 30th June 2017? Whether the manufacturer/dealer or government?
Closing ITC in VAT return will be allowed to be carry forward in GST.
88.
How will we get input credit on stock in hand for spare parts billed from other state, excise, CST and entry tax paid?
For all inputs with duty paying documents available respective CGST / SGST credit will be available. But credit of CST will not be available.
89.
A trader buys from manufacturer not registered in excise as his turnover is below 1.5 crore. then in such case can traders take ITC on stock up to 40%
Deemed Credit will be available on stock in hand provided the conditions of section 140(3) read with Rule 1(4) of Transition Rules are satisfied.
90.
Whether we will be eligible for credit of duty paid on Capital Goods in transit and received post GST?
No such provision in GST.
91.
Can ITC of Swach Bharat Cess or Krishi Kalyan Cess be carried forward under GST?
No
92.
Will Clean Energy CESS on imported Coal @

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HSN CODE AND RATE OF GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-6-2017 Last Reply Date:- 26-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are manufacturing of Pharma Machine like cleaning or Drying Bottles, filling ,closing ,sealing of Labelling bottles and falls under chapter 8422.
Please let us know rate of GST for the same chapter
Reply By SHIVKUMAR SHARMA:
The Reply:
GST RATE IS 28% FOR CHAPTER 8422
Reply By Rajagopalan Ranganathan:
The Reply

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Closing balance of cenvat A/c & Vat A/c
Query (Issue) Started By: – MEHUL ASHAR Dated:- 26-6-2017 Last Reply Date:- 27-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Respected Sir,
As regarding above subject, my query is whatever would be the closing balance of cenvat & vat A/c on 30-06-17, would it be considered as opening balance of CGST & SGST ON 01-07-17.Please reply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 140 (1) and 140 (2) of CGST Act, 2017 provides that-
140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with

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ke, in his electronic credit ledger, credit of the unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under this Act.
Explanation.For the purposes of this sub-section, the expression “unavailed CENVAT credit” means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the exis

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sale to the exporter
Query (Issue) Started By: – arun aggarwal Dated:- 26-6-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir
Being a registered dealer un

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Andhra Pradesh 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 service tax practitioner to furnish

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Transitional provision
Query (Issue) Started By: – yateen vyas Dated:- 26-6-2017 Last Reply Date:- 26-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
1. I have booked a item of raw material on 28 june and it will received on 3 july,i have to pay service tax on GTA on reverse charge so either i ahve to pay on old law or in new law.
2. If i book payment and pay in existing law there is any problem.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir
If the payment is made on or before, say, 30.6.2017 it will be under existing law. If the same is paid on or after. say, 1.7.2017, then it is to be paid under GST law because if GST law is brought into force on 1.7.2017 the existing law will automatically get repealed vid

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Nagaland Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3) The

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Clearance on first dat of appointment of GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-6-2017 Last Reply Date:- 27-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
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

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GOODS RETURN UNDER GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-6-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
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

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Outdoor catering service
Query (Issue) Started By: – yateen vyas Dated:- 26-6-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
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 on canteen material purchase or is it fall under category of furtherance of business.
Reply By KASTURI SETHI:
The Reply:
Not possible.
Reply By Ganeshan Kalyani:
The Reply:

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Tax Invoice issued by registered person under reverse charge supplies received to him-Detail of Supplier ??
Query (Issue) Started By: – Narendra Soni Dated:- 26-6-2017 Last Reply Date:- 27-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
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 c

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a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of 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 issu

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