Goods and Services Tax

Constitution of GST Facilitation Cell – regarding
Trade Notice No. 27/AM16 – Pune Dated:- 9-6-2017 Trade Notice
DGFT
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
OFFICE OF THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE,
C BLOCK, PMT COMMERCIAL COMPLEX, SHANKARSETH ROAD,
SWARGATE, PUNE – 411 037
Tel. No. 020-24442783/24449598
Fax. No. 020-24441577
Email: pune-dgft@nic.in
Trade Notice No. 27/AM16 dated 09.06.2017
Sub: Constitution of GST Facilitation Cell – regarding
To

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Credit Transfer Document
Query (Issue) Started By: – SUSHIL GOYAL Dated:- 8-6-2017 Last Reply Date:- 10-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
What is Credit Transfer Document, as an amendment in Cenvat Credit Rules is proposed by GST Council at its meeting held on 3.6.2017.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
The balance of cenvat credit as per your return filed under existing law prior to the appointed date for implementation of GST Law will be the document on the basis of which you will be allowed to transfer the balance of credit available with you to electronic credit ledger. The procedure for such transfer is given in rule 1 of GST – TRANSITIONAL PROVISIONS – Final Rules 04-06-2017.
Reply

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GST on renting of Immovable property by Educational Inst (12AA) and its affiliates
Query (Issue) Started By: – Amit Choudhary Dated:- 8-6-2017 Last Reply Date:- 11-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
First : Educational institute reg u/s 12AA rented immovable property to a company for residential dwelling use . Second : Company run hostel and collect fees for students of school/ college. What will be the Service tax liability of 1. Educational institute 2. Company ta

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Ducument issued by unregistered person at the time of supply
Query (Issue) Started By: – Narendra Soni Dated:- 8-6-2017 Last Reply Date:- 13-6-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear experts,
Please suggest what type of document (Tax invoice or Bill of Supply or Debit note or Payment voucher etc…..) shall be issued by an UN REGISTERED supplier at the time of supply in GST.
Reply By Vipul Singh:
The Reply:
Bill of Supply
Reply By Narendra Soni:
The Reply:
Sir,
Bill of supply will be issued by registered person only, in the following two situations:-
1 – exempted supplies made by him
2.Composition levy supplies .
Hence an unregistered person can not issue bill of supply, please see section 31(3)(c).
R

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Daily Consumer goods being used by the common man among others to become cheaper after GST
GST
Dated:- 8-6-2017

Implementation of Goods and Services Tax (GST) on the following items will have zero rate after the GST Law comes into force on 1st July, 2017.
As a result of which these items will be available at cheaper rates to the common man at large:
1) Foodgrains and flours
a. Cereals
b. Pulses
c. Atta
d. Maida
e. Besan
Except branded ones with registered trade mark in

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The Union Minister of Finance, Defence and Corporate Affairs, Shri Arun Jaitley thanks all the political parties for their cooperation and contribution in making it possible to launch GST with effect from 1st July, 2017;
GST
Dated:- 8-6-2017

The Union Minister of Finance, Defence and Corporate Affairs, Shri Arun Jaitley thanks all the political parties for their cooperation and contribution in making it possible to launch GST with effect from 1st July, 2017;
Asks the Members of Parliament (MPs) and MLAs of different political parties to equip themselves with the finer points of the Single Tax GST regime in order to explain the same to the people at large.
The Union Minister of Finance, Defence and Corporate Affairs, Shri Ar

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s letter to the Presidents of the different political parties that GST Council in which all the States/UTs Governments are represented have met 15 times in the last eight months and have approved all the Draft Laws and Rules and GST rates for all the commodities.
The Union Finance Minister Shri Jaitley further said that GST is the most important tax reform since independence and is going to substantially ease doing of business in India which will promote new investment and contribute to the overall GDP growth. Shri Jaitley further said that GST will also help in removing the cascading effect of taxation and will give relief to the common man by leading to reduction in prices especially of essential consumer goods. The Finance Minister also

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BALANCE CREDIT ON SERVICE TAX
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-6-2017 Last Reply Date:- 9-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
While Implemetation of GST, availing balance credit on service tax we have to disclose in last return to carried forwards in GSTN Server.
As per Service tax Act, Credit is eligible after making payment to service provider.
can we issue only cheque in name of service provider (Not present in their Bank which will do

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Transaction value on stock trfr to depot
Query (Issue) Started By: – Vishnu Dutt Gupta Dated:- 8-6-2017 Last Reply Date:- 18-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
If we are doing stock transfer from manufacturing plant to depot's, In GST regime how much value we consider.
Actual value
Cost +10%
90% of value
Rgds,
MJ
Reply By Himansu Sha:
The Reply:
In my view, another option is there, where the gst is available as credit, the value declared in t

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GST – IGST / CGST / SGST / UTGST – Account Policy
Query (Issue) Started By: – Suresh Babu Dated:- 8-6-2017 Last Reply Date:- 8-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please explain the accounting policy (Creating Account head and link details) of IGST / CGST / SGST / UTGST.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In respect of GST, all transactions are to be done through the Common Portal by means of Electronic Cash Ledger, Electronic Liability Register and Elect

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GST Returns
Query (Issue) Started By: – Narendra Soni Dated:- 8-6-2017 Last Reply Date:- 9-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
We have three manufacturing units in a state covered under single GST registration. Products of all units are similar say plastic products.
Kindly suggest whether single return is required to submit or unit wise returns are required to submit in GST.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Single return is enough.
Rep

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modification in GST NO OR ADD NEW LOCATION
Query (Issue) Started By: – vijay sharma Dated:- 8-6-2017 Last Reply Date:- 8-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
I am a transporter i had get my provisional id for Maharashtra can we do business from any other state with the same id(Maharashtra id)
For example we can do business from Haryana, Punjab,Gujrat ect. with the same id of Maharashtra or we have to take it state wise
If it is state wise than how can we add

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E Way Bill
Query (Issue) Started By: – Suresh Babu Dated:- 8-6-2017 Last Reply Date:- 8-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
IN E-WAY BILL PART A OF GST INS-01 AND PART B OF GST INS-01 BOTH WE SHOULD FILLED OR EITHER PARTY A OR B.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Both should be filed by the registered person – Party A. Part A of GST INS-01 is to be filled by Party A before commencement of movement. Part B is to be filled after the goods are transported

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GST on Ocean freight (Sea and Air) paid for Export & import
Query (Issue) Started By: – Narendra Soni Dated:- 8-6-2017 Last Reply Date:- 8-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Please confirm, whether GST is applicable on ocean freight paid by a manufacturer to shipping line or to his agent or to freight forwarder located in India for (a) Export made from India and for (b) Import made in India by sea and by air.
An immediate response is highly appreci

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GST on JOB work Charges
Query (Issue) Started By: – Narendra Soni Dated:- 8-6-2017 Last Reply Date:- 14-11-2017 Goods and Services Tax – GST
Got 25 Replies
GST
Dear Expert,
Please suggest whether GST is applicable on Job Work Charges raised by Job worker.
Urgent reply is appreciated
Reply By MUKUND THAKKAR:
The Reply:
labour charges (job work charges) is taxable under GST. if job worker is non registered than you have to pay the tax under RCM. and job worker is registered than he has pay to tax under GST. On job work charges.
Reply By KASTURI SETHI:
The Reply:
I support the views of Sh. Mukund Thakkar, Sir. Job work is taxable service under GST.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In this regard refer Section 143 of the CGST Act which describes the job work procedure.
Reply By Narendra Soni:
The Reply:
Thanks Sir,
But, suppose a manufacturer has two units say A & B, located in same city(state) having single(same) PAN no and having single registration in

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son.
Requested to Mukund Sir, Marriappan Sir, Kasturi Sir, Ganeshan Sir,Rajagopalan Sir…Sir….., please suggest………
Reply By MUKUND THAKKAR:
The Reply:
narendra Ji,
Final product of both units are same?
Reply By KASTURI SETHI:
The Reply:
Sh.Soni Ji,. I am not studying GST. I shall study only after the date is confirmed. Still there is doubt about the date of implementation. Transporters and Bank Associations are requesting the Govt to postpone till 1.9. 2017. Let us wait for. No adverse effect till the date of implementation of GST.
Reply By Narendra Soni:
The Reply:
Thanks Mukund Sir,
Both the units say A & B are manufacturing same products. Semi products say Tap and Fabric of unit 'A' is transferred in unit "B" under job work challan for making Bags,and the Bags has been exported directly from unit "B" (Permission form central excise has been taken in existing law). OR returned back to unit "A" if not exported. Job work challan i

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GST this concept is no longer relevant. Manufacturing is no longer taxable events. Its supply that that is taxable event. In GST you are registered state wise and not factory wise. You need two GSTIN when you say two registered person.
Reply By Narendra Soni:
The Reply:
Dear Mukund Sir,
Should we use Tax invoice of different series or Job work challan at the time of movement of goods from one unit to another unit.If we use Invoice than we have to charge GST at the time of movement between inter unit processing of RM/semi finished goods.
Kindly confirm your expert views.
Reply By MUKUND THAKKAR:
The Reply:
Should we use Tax invoice of different series or Job work challan at the time of movement of goods from one unit to another unit.If we use Invoice than we have to charge GST at the time of movement between inter unit processing of RM/semi finished goods.
Need not raise the Tax invoice only job work challan is enough for the movements. which will be serially is must. you need

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ng) in to tablets/capsules/syrup we shall charge some amount for that. That shall include the processing, labour and also certain material which is required to be used to achieve final product that is tablet/capsule/syrup. As the main material is supplied by Principal and take back the finished product (definitely within an year) does Sec 143 is applied and no tax is charged or any other section specifies this and brings to GST to be charged. Kindly clarify.
Reply By KASTURI SETHI:
The Reply:
In my view, Section 143 is applicable. Both (job worker and jobbee) are distinct persons. Rest depends upon the terms and conditions of the agreement between both.
Reply By Radhakrishna S:
The Reply:
Sir,
I am not able to understand clearly about applicability of GST for Job work. As per sec 143 a principal can send inputs (some material I mean) to a Job worker under intimation and can bring back without paying tax within an year and within 3 year for capital goods. Here exactly I am confused

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r without paying tax and bring back without paying tax. within a period of 1 year. As we are a pharmaceutical manufacture we under take the job converting the ingredient or material supplied by another Pharmaceutical (which is called Loan Licensing) in to tablets/capsules/syrup we shall charge some amount for that. That shall include the processing, labour and also certain material which is required to be used to achieve final product that is tablet/capsule/syrup. As the main material is supplied by Principal and take back the finished product (definitely within an year) does Sec 143 is applied and no tax is charged or any other section specifies this and brings to GST to be charged. Kindly clarify.
Mr. Radhakrishna,
As per Schedule II, your activity of processing of other's goods is supply of service. Threshold exemption of ₹ 20 lakhs is applicable on your conversion charges+ cost of any material used by you. After that, you are liable to obtain GST registration and pay th

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ly:
In my opinion, in stead of opting for job work, you can supply RM/Inputs on payment of GST to Jobworker and subsequently after processing jobworker can supply the final jobworked product on payment of GST which will be inclusing of jobwork charges. But, in this case, the jobworker must get registered under GST. In case jobworker is not registered, exemption from payment of GST has been granted to principle supplier and not jobworker. Jobworker has to charge GST on his service of Job work which will be available as credit to principle supplier.
Reply By MohanLal tiwari:
The Reply:
One of our Public sector customer is supplying used & rejected machinery part on job work basis for supply of fresh machinery part (castings) in job work basis. To manufacture fresh machine part (castings), few other raw materials are to be required to be used.
Please advise if such manufacturing activities can be done under job challan.
Reply By Ganeshan Kalyani:
The Reply:
GST is not applicable on

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Provisions for supply of Goods to Job Worker under CGST Act,2017
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 8-6-2017

First of all, one need to understand the definition of Job work under Revised GST law . After that it will be easier to understand the provision relating to supply of goods to job worker . Goods either input or capital goods can be directly send to Job worker and supply of input can be directly make from job worker' place subject to the following provisions provided in Section- 143 of the Revised GST Law.
Definition as per Section – 2[68] of Revised MGL.
“JOB WORK” means any treatment or process by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly”
It means the provision of job work shall be applicable if the goods are received from Registered Person. Otherwise these provision of S. 143 is not applicable.
Provision for supply of goods to Job worker
1. Registered Pe

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otified by commissioner in this behalf.
2. The onus of prove for accountability of input and or capital goods shall be of Principal.
3. Where the inputs sent for job work are not return to principal after job work or otherwise within period of one year being sent out , it shall be treated as supply to job worker on the day of input sent for job work.
4. Where the capital goods other than mould and dies, jigs and fixture or tool, sent for job work are not return to principal after job work or otherwise within period of three year of being sent out , it shall be treated as supply to job worker on the day of capital goods sent for job work.
5. Job worker may supply the waste or scrap generated from job work directly from his place of business on payment of taxes, if he is registered, otherwise by principal, if job worker is not registered.
Related Provisions
Section
Particulars
Remarks
Sec. 2[68]
Definition
Undertaking any treatment or process
Sec. 19
Taking ITC In respect o

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ed person who send goods for job work. In other word , these provision are not applicable to exempted or non taxable goods.
Disclaimer :
The contents of this article are solely for information and knowledge and does not constitute any professional advice or recommendation. Author does not accept any liability for any loss or damage of any kind arising out of this information set out in the article and any action taken based thereon.
About the Author:
Author is practicing chartered accountant in Gurgaon and having specialization in Service Tax and Haryana VAT. He can be reached at sanjeev.singhal@skaca.in. WWW. skaca.in
Reply By JAYARAMAN RAMAMURTHY as =
Sir,
kindly clarify;
whether ITC is available if physical movement of the tools/ dies is not taking place ie the component supplier who makes his own tools (paid by his customer) in his own premiss and makes components out of the tools to his customer.
ex; A is the OE manufacturer – gets his components from B (his vendor). A

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Constitution of GST Facilitation Cell – reg.
Trade Notice: 08/2018 Dated:- 8-6-2017 Trade Notice
DGFT
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
UDYOG BHAWAN, NEW DELHI
Trade Notice: 08/2018
Dated the 8th June 2017
To,
All Regional Offices of DGFT
Members of Trade
Subject: Constitution of GST Facilitation Cell – reg.
To ensure smooth and successful rollout of GST w.e.f. 1st July 2017, the likely date of impl

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Differntial rates
Query (Issue) Started By: – arun aggarwal Dated:- 7-6-2017 Last Reply Date:- 8-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
I am a manufacturer ragistered dealer
with the arrival of the rates of GST, a strange position has occured
The GST rates are much lower than Excise rates prevailing today
Pls advice the treatment of the input balance at the the time of sale under GST of the finished goods stocks , as that can never be adjusted if I carry forward the input even indefinately.
Arun
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Section 54(3) of CGST Act, 2017 provides that subject to the provisions of section 54(10) a registered person may refund of any unutilized input tax credit at the end

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Incorporate in TRANS 3B
TRANS 03B
Bill
Forms
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
TRANS 3B
1 Documents to be maintained by the dealer availing credit on CTDs
S. No.
CTD No.
Invoices no. against which CTD has been issued
Months in which these clearances were made against the invoice
GSTIN Nos of all the intermediate buyers and sellers through whom the goods have passed.
Value of Goods .
Central Excise duty paid on them.

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Incorporate in TRANS 3A
TRANS 03A
Bill
Forms
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
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 pa

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Incorporate in TRANS 3
TRANS 03
Bill
Forms
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
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 deale

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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
Bill
Issue of Credit Transfer Document
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
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 excis

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payment relatable to each piece of such goods is maintained by the manufacturer and are made available for verification on demand by a Central Excise officer.
(iii) The Credit Transfer Document 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 i

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f 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 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

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

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T roll-out:
i) The Rubber Act 1947 – Cess on Rubber
ii) The Industries (Development and 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

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GST TRN-02
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.
Bills
Forms
GST TRN-02 of GST – Transitional Provisions – Final Draft Rules 04-06-2017
Form GST TRAN – 2
–
=============
Document 1
1. GSTIN –
2.
Name of Taxable person –
3.
Tax Period: month……. year….
Form GST TRAN – 2
(See Rule )
4. 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.
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit

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GST TRN-01
Transitional ITC/Stock Statement
Bills
Forms
GST TRN-01 of GST – Transitional Provisions – Final Draft Rules 04-06-2017
Form GST TRN-1
–
=============
Document 1
Form GST TRAN – 1
(See Rule )
Transitional ITC/ Stock Statement
1. GSTIN
–
2. Legal name of the registered person
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-
Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a)
Sl. no.
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
under existing
law (Central
Excise and
Service Tax)
2
Tax period to which
the last return filed
under the existing law
pertains
Date of filing
of the return
specified in
Balance cenvat credit
carried forward in the said
last return
Column no. 3
4
Cenvat

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(section140 (2)).
Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Recipients'
(a)
Sr.
Invoice / Invoice /
Supplier's
Document
document
Date
registration no.
under existing
law
law
no
no.
1
2
3
registration no.
under existing
Details of capital
Total cenvat
goods on which credit
has been partially
availed
Total eligible
cenvat credit
under existing
law
Total cenvat
credit availed
under existing
credit unavailed
law
Value
Duties and
taxes paid
under existing law
(admissible as
ITC of central tax)
(9-10)
ED/
SAD
CVD
4
5
6
7
8
10
11
Total
(b)
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoic Invoice Supplier's
no
e/
registration
Docu
ment
no.
docume no.
nt
under
Recipients'
registration no.
under existing
law
Details regarding ca

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ider) – Credit in terms of Rule 1 (4)
Inputs
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(b)
Amount of vat and entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to
electronic credit ledger as SGST/UTGST
Total Input tax credit
admissible as
Total input tax
credit claimed
under earlier law
Total input tax credit
related to exempt sales not
claimed under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(c)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 1 (4)) (To be there only in States
having VAT at single point)
Description Unit Qty
Details of inputs in stock
Value
Tax paid
1
2
3
4
5
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No. Registration no.
under existing
l

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inished)
1
2
3
4
GSTIN of Manufacturer
Total
Details of goods with job- worker
HSN Description Unit Quantity Value
7
8
9
10
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
11
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity Value
Input Tax to be taken
1
2
3
4
5
6
Details of goods held by the agent
GSTIN of Principal
Sr.
No.
1
Details of goods with Agent
Description
Unit
Quantity Value
2
3
4
5
Input Tax to be taken
6
11.
Details of credit availed in terms of Section 142 (11 (c))
Sr. no Registration No of Service Tax
VAT
Invoice/doc Invoice/
Registration No. ument no. document date
Tax Paid
1
2
3
4
5
6
Total
VAT paid Taken as SGST Credit
or Service Tax paid as Central Tax
Credit
7
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
12.

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Recovery of credit wrongly availed
Rule 5
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
5. Recovery of credit wrongly availed
The amount credited under sub-rule (3) of rule 1 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations,

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