Goods and Services Tax

Transport services in GST – reg
Query (Issue) Started By: – venkat eswaran Dated:- 24-6-2017 Last Reply Date:- 24-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
Some of the transports registered under GTA others in Parcel serivce and some in GTA service.
Now under GST GTA is 5% and Parcel Service and Courier is 18%
GTA pmt is non-cenvatable we are not able to credit i think.
If tranporter paid GST under Parcel and Courier service we can able to take credit.?

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STOCK TRANSFER FROM ONE DEPOT TO ANOTHER DEPOT
Query (Issue) Started By: – SUMEDH AYARE Dated:- 24-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
DEAR SIR
WE ARE FMCG BASED COMPANY. WE ARE DOING STOCK TRANSFERS FROM ONE DEPOT TO ANOTHER DEPOT.
PLEASE LET US KNOW AT WHICH RATE SHOULD THE STOCK BE TRANSFERRRED.
IS IT TO BE TRANSFERRED AT COST PRICE OR MRP OR NET SELLING RATE. OR ANY OTHER RATE.
REGARDS
SUMEDH AYARE
Reply By Ravikumar muthusamy:
T

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ITC ON ADVOCATE SERVICES UNDER GST
Query (Issue) Started By: – SUMEDH AYARE Dated:- 24-6-2017 Last Reply Date:- 25-6-2017 Service Tax
Got 1 Reply
Service Tax
DEAR SIR
WE RECEIVE SERVICE FROM ADVOCATE. AS A SERVICE RECEIVER WE PAY SERVICE TAX.
WHAT IS THE RATE OF GST FOR ADVOCATE SERVICES.
ALSO CAN WE TAKE ITC OF SERVICE TAX PAID AS A SERVICE RECEIVER ??????
REGARDS
SUMEDH AYARE
MOBILE – 9320551244
Reply By KASTURI SETHI:
The Reply:
ITC credit is admissible with the condition

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REGISTRATION OF WORK CONTRACTOR IN GST REGIME
Query (Issue) Started By: – JITENDER JAISWAL Dated:- 24-6-2017 Last Reply Date:- 26-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
DEAR SIRS,
A PERSON REGISTERED UNDER DVAT ACT IN DELHI IN WORK CONTACT, AND ALSO HAVING BRANCHES IN OTHER STATE LIKE GUJRAT, UP. RAJASTHAN & HARYANA BECAUSE OF HE DOING GLAZING WORK IN OTHER STATES. I WANT TO KNOW, CAN HE MIRGATE HIS DELHI REGISTRATION INTO GST AND MONITORING ALL THE STATES FOR WORK AN

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octroi , toll exemption
Query (Issue) Started By: – frankling g Dated:- 24-6-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
For transportation of old & used household items of serving defence personal for their transfer from one state to another state, Is this service exempted from GST?
Post GST,what are the documents required to cross the check posts for the above mentioned transportation?
(As per the existing notification and Govt orders, all tax

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Jharkhand 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.
A registered person may authorise an approved goods and services tax practitioner to furnish the det

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GST ASMT – 18
Acceptance or Rejection of application filed under section 64 (2)
Bills
Forms
GST ASMT – 18 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 18
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Document 1Reference No.:
GSTIN/ID
Name
Address
Form GST ASMT – 18
[See rule -]
Date:
ARN –
Date –
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to
be in order and the assessme

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GST ASMT – 17
Application for withdrawal of assessment order issued under section 64
Bills
Forms
GST ASMT – 17 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 17
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Document 1
Form GST ASMT – 17
[See rule -]
Application for withdrawal of assessment order issued under section 64
1. GSTIN /ID
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I
hereby

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GST ASMT – 16
Assessment order under section 64
Bills
Forms
GST ASMT – 16 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 16
 
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Document 1Reference No.:
To
GSTIN/ID
Name
Form GST ASMT – 16
[See rule -]
Address
Tax Period –
F.Y. –
Assessment order under section 64
Preamble >
Date:
It has come to my notice that un-accounted for goods are lying in stock at godown
(address) or in a vehicle stationed at
(address & vehicle detail) and you w

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GST ASMT – 15
Assessment order under section 63
Bills
Forms
GST ASMT – 15 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 15
 
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Document 1Reference No.:
To
Temporary ID
Name
Form GST ASMT – 15
Address
Tax Period –
SCN reference no. –
[See rule -]
F.Y.-
Date:
Date –
Assessment order under section 63
Preamble >
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period …… as your registration has been cancelled under sub-
section (2) o

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GST ASMT – 14
Show Cause Notice for assessment under section 63
Bills
Forms
GST ASMT – 14 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 14
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Document 1
Reference No:
Το
Name
Address
Tax Period
Form GST ASMT – 14
[See rule -]
F.Y.
Date:
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered
under section of the Act, have/has failed to obtain regi

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GST ASMT – 13
Assessment order under section 62
Bills
Forms
GST ASMT – 13 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 13
 
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Document 1

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GST ASMT – 12
Order of acceptance of reply against the notice issued under section 61
Bills
Forms
GST ASMT – 12 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT-12
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Document 1
Reference No.:
Το
GSTIN
Name
Address
Form GST ASMT-12
[See rule -]
Date:
Tax period –
ARN –
F.Y.-
Date –
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated
in response to the notice issued vid

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GST ASMT – 11
Reply to the notice issued under section 61 intimating discrepancies in the return
Bills
Forms
GST ASMT – 11 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 11
 
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Document 1
Form GST ASMT -11
[See rule -]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy

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GST ASMT – 10
Notice for intimating discrepancies in the return after scrutiny
Bills
Forms
GST ASMT – 10 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 10
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Document 1Reference No.:
Το
GSTIN:
Name:
Address:
Tax period –
Form GST ASMT -10
[See rule -]
Date:
F.Y. –
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discr

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GST ASMT – 09
Order for release of security or rejecting the application
Bills
Forms
GST ASMT – 09 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 09
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Document 1Reference No.:
Το
GSTIN
Name
Address
Form GST ASMT -09
[See rule]
Date
Application Reference No.
dated
Order for release of security or rejecting the application
security amounting to Rs.
This has reference to your application mentioned above regarding release of
[ Rupees (in w

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GST ASMT – 08
Application for Withdrawal of Security
Bills
Forms
GST ASMT – 08 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 08
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Document 1
1. GSTIN
2. Name
Form GST ASMT -08
[See rule -]
Application for Withdrawal of Security
3. Details vide which security furnished
ARN
Date
4. Details of the security to be withdrawn
Sr. No.
Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
6

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matl sent for Job work in GST
Query (Issue) Started By: – venkat eswaran Dated:- 24-6-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
What docs to be sent for matls sending to Job worker if he is Registered under GST and un-registered job worker?
Whether we have send any intimation to concerned Range office for matl sent for jobwork?
Pl clarify
Thanks in advance
Venkat
Reply By vk agarwal:
The Reply:
goods for job work have to move

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Uttarakhand 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)

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GST credit for goods in Transit -reg
Query (Issue) Started By: – venkat eswaran Dated:- 24-6-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
Invoice bills in June and matl received in july under GST regime how we can take the Excise Credit.
Is there any provision in GST portal to enter this or we have to give report to Excise and Sales tax for taking credit for carryforward in GST?
Some people are stopping transaction due this confusio

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Billing under GST
Query (Issue) Started By: – CA Seetharaman K C Dated:- 24-6-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please clarify how traders would be billing from 1-7-2017. What would be the CGST and SGST ?? Is it 50% each? As of now hardly any small traders are prepared for changing their billing system from 1st July 2017
Reply By KIRTIKUMAR PUROHIT:
The Reply:
From appointed date i.e. 1 July,2017; Every Supplier has require to change its

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Supply by registered person to unregistered person-Document
Query (Issue) Started By: – Narendra Soni Dated:- 24-6-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts
What document will be issued by a registered person at the supply to unregistered person.
Reply By RAMESH PRAJAPATI:
The Reply:
There are three dispatch documents under GST (1) Tax Invoice (2) Bill of Supply (3) Delivery Challan.
(a) If any supply of taxable goods / services

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Incentive schemes for exporters to continue post GST: Com Secy
GST
Dated:- 24-6-2017

Bengaluru, Jun 23 (PTI) The incentive schemes designed for promotion of exports will continue even after the GST roll out from July 1, while the government may do away with the deemed export benefits, a top official said today.
Deemed exports refer to the transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian currency or in free foreign exchange.
The government is committed to continue incentive schemes for export promotion, Commerce Secretary Rita Teaotia said while addressing exporters at an event here.
However, she clarified that deemed export benefits may disconti

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Goods and Services Tax – GST – Dated:- 24-6-2017 – Bengaluru, Jun 23 (PTI) The incentive schemes designed for promotion of exports will continue even after the GST roll out from July 1, while the government may do away with the deemed export benefits, a top official said today. Deemed exports refer to the transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian currency or in free foreign exchange. The government is committed to continue incentive schemes for export promotion, Commerce Secretary Rita Teaotia said while addressing exporters at an event here. However, she clarified that deemed export benefits may discontinue, as all will get level playing field in the Go

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Deputy CM for implementation of GST in J&K
GST
Dated:- 24-6-2017

Jammu, Jun 23 (PTI) Warning of chaos if Goods and Services Tax is not implemented in Jammu and Kashmir by July 1, Deputy Chief Minister Nirmal Singh today said the government would not be able to control the situation that emerges.
"We have told our people that if GST is not implemented by July 1, there will be chaos. GST should be implemented in J&K and if it is not implemented we cannot control the situation then," Singh said at a seminar here.
"We hope GST will be implemented in J&K before July 1 but Opposition is creating hurdles in it," he said.
"We cannot stay in power by compromising on our basic ideology," Singh said while

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scussion and set up the government for giving people governance. We have performed and ensured equal development and governance in all three regions of J&K," he added.
He said that ₹ 80,000 crore package has been granted in J&K and smart cities for Jammu and Srinagar.
"Jammu and Kashmir is an integral part of India. Two years cannot change everything but today they way the mindset of people and political class have been contained and ensured that J&K is integral part of India is what we have been talking about," he added.
"We are passing through a transition state. There is desperation from separatists and militants. The PM and BJP are focused on J&K. They are working to better the situation in J&K," he sai

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