Goods and Services Tax

GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS
GST
Dated:- 3-6-2017

GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS
=============
Document 1GOODS AND SERVICES TAX RULES, 2017
RETURN FORMATS
1
List of Forms
Sr. No.
Form No.
Title of the Form
1
2
3
1.
GSTR-1
Details of outwards supplies of goods or services
2.
GSTR-1A
3.
GSTR-2
4.
GSTR-2A
5.
GSTR-3
6.
GSTR-3A
7.
GSTR-4
8.
GSTR-4A
9.
GSTR-5
10.
GSTR-5A
11.
GSTR-6
12.
GSTR-6A
13.
GSTR-7
Return for Tax Deduction at Source
14.
GSTR-7A
Tax Deduction at Source Certificate
15.
GSTR-8
16.
GSTR-11
Statement for Tax Collection at Source
Inward supplies statement for persons having Unique Identification
Number (UIN)
Details of auto drafted supplies of goods or services
Details of inward supplies of goods or services
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
Monthly return
Notice to return defaulter u/s 46
Quarterly return for registered persons opting composition levy
Auto drafted details for regist

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de through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs
2.5 lakh
Place of Supply
(State)
1
No.
2
Invoice details
Date
Rate
Value
Taxable
Value
3
4
5
6
Amount
Integrated Tax
7
Cess
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
4
GSTIN of recipient
6. Zero rated supplies and Deemed Exports
Shipping bill/ Bill of
export
Invoice details
No. Date Value
No.
1
2
3
4
5
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
Integrated Tax
Date
6
Rate
Taxable value
Amt.
7
8
9
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the

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an Nil rated/non-GST
supply)
3
Non-GST
supplies
4
5
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4,
5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and
amendments thereof]
Details of original Revised details of document or details of Rate Taxable
Amount
Place of
document
original Debit/Credit Notes or refund
vouchers
Value
supply
GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
No. Date
No Date No.
Date
2 3
4
5 6 7
8
Integrated
Tax
Central State / UT Cess
Tax
Tax
9
10
11
12
13
14
15
16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax
periods in Table 7
Rate of tax
1
Total Taxable
value
2
Integrated Tax Central Tax
Amount
State/UT Tax
5
Cess
6

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d for which invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in
Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish
revised information]
Month
Amendment relating to information furnished in S.
No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total
(Optional if
HSN is
provided)
Quantity
Total
value
Total
Taxable
Value
Amount
1
2
3
4
5
6
7
9
Integrated Central State/UT
Tax
Tax
Tax
8
Cess
10
11
Sr.
No.
13. Documents issued during the tax period
힘을
Nature of document
Sr. No.
From
Το
Total
number
Cancelled
Net issued
1
2
3
4
5

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State)
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
of the current financial year shall be reported in the preliminary information in Table 3. This
information would be required to be submitted by the taxpayers only in the first year. Quarterly
turnover information shall not be captured in subsequent returns. Aggregate turnover shall be
auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as
under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise,
should be uploaded in Table 4, including supplies attracting reverse charge and those
effected through e-commerce operator. Outwards supply i

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n of B to C Large invoices and other information shall be similar
to Table 4. The Place of Supply (POS) column is mandatory in this table.
7. Table 6 to capture information related to:
9
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping
bill details are not available, Table 6 will still accept the information. The same can be updated
through submission of information in relation to amendment Table 9 in the tax period in which
the details are available but before claiming any refund / rebate related to the said invoice. The
detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed
by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported
by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported
also by DTA u

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ise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made
through e-commerce operator attracting collection of tax at source and Table 7A (2) to
capture supplies made through e-commerce operator attracting collection of tax at source
out of gross supplies reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-
commerce operator attracting collection of tax at source and Table 7B (2) to capture
supplies made through e-commerce operator attracting collection of tax at source out of
gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in
Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports
reported in Table 6;
10
10
(ii) Information to be captured rate-wise;
(iii) It also captures origi

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cludes information in Table 11B
for adjustment of tax paid on advance received and reported in earlier tax periods against
invoices issued in the current tax period. The details of information relating to advances would
be submitted only if the invoice has not been issued in the same tax period in which the advance
was received.
16. Summary of supplies effected against a particular HSN code to be reported only in summary
table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to
provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level
for taxpayers having annual turnover above Rs. 5.00 Cr.
11
Form GSTR-1A
[See Rule -]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Tax

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/
Cess
Tax
Tax
UT Tax
12345678910 11 12 13 14
12
13
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax
liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signatory
Date
/Status..
13
Signatures
Name of Authorized
Designation
1. GSTIN
Form GSTR-2
[See Rule…..]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Year
Month
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
Amount of Tax
Place of Whether input
supply or input
Amount of ITC available
GSTIN Invoice details Rate Taxable
of
value
supplier
No Date Value
tax
Integrated Central State/ CESS
Tax UT
Tax
1 2 3
5
6
7
8
(Name service/Capital In

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ery)/
Tax
Ineligible for
2
3
5
ITC
9
10
11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5
[including debit notes/credit notes issued and their subsequent amendments]
Details of
Revised details of Rate Taxable
original invoice
invoice
value
/Bill of entry No
Amount
Place Whether
of input or
supply
Amount of ITC available
input
service/
Cess
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT Cess
Integrated Central/State/UT
Tax
Tax
Tax
Capital
Tax Tax Tax
goods/
Ineligible
for ITC)
2 3
4
5 6
7
8
9
10
11
12
13
14
15
16
17
18
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If
details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
furnished

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ply
Rate
Gross
Advance
Paid
Place of supply
(Name of State)
Integrated
Tax
Central Tax
1
2
3
4
5
Amount
State/UT Tax
Cess
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
16
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S.
Month
No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
Amount of ITC
1
A. Information for the current tax period
(a) Amount in terms of rule 2(2) of ITC Rules
(b)

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ty on mismatched credit notes
Add
Add
Reclaim on account of rectification of mismatched invoices/debit
(c)
Reduce
notes
(d)
Reclaim on account of rectification of mismatched credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted with tax on
supplies made in current tax period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total Amount
17
(Optional
if HSN is
furnished)
Quantity value
Taxable
Value
Integrated Central State/UT
Tax
Tax
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures.
Name of Authorized Signatory
Designation/Status…
18
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
Harmonize

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to
avail credit or not and if he is eligible to avail credit, then the amount of eligible credit
against the tax mentioned in the invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier)
if he is in possession of invoices and have received the goods or services;
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured
always except in case of supplies received from registered person, where it is required only if the
same is different from the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section 12 or
13 of the Act; and
(ix)
Recipient tax payer is required to declare in Column No. 12 whether the inward supplies
are inputs or input services or capital goods (including plant and machinery).
19
3. Details relatin

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ine the eligibility as well as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns
are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated
in the Electronic Credit Ledger on submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business
purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability
due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding
tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
20
FORM GSTR-2A
[See Rule…..]
Deta

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ate)
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT Cess
Tax
Tax
Tax
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21
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
1
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note ineligible ITC
ISD document details
No.
Date
Integrated Tax
2
3
4
PART-C
7. TDS and TCS Credit (including amendments thereof) received
ITC amount involved
Central Tax
5
State/
Cess
UT Tax
6
7
GSTIN of Deductor /
GSTIN of e-
Amount
Amount
received Sales Return Net Value
Commerce Operator
Gross
Integrated
Tax
Central Tax
State Tax /UT Tax
Value
1
7A. TDS
2
3
4
5
6
7
7B.
TCS
222
22
1.
GSTIN
2.
(a) Legal name of the registered person
(b)
Trade name, if any
Form GSTR-3
[See Rule
-]
Monthly return
Year
Month
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3.
Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on p

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or attracting TCS [Rate
wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
Amount of Tax
Integrated tax Central Tax
State/UT Tax
Cess
3
4
5
6
1
2
(I)
Inter-State supplies
A
wise]
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate
B
Zero rated supply made with payment of Integrated Tax [Rate wise]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
(II)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
B
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax
Taxable Value
Amount of tax
1
2
Integrated Tax
3
Central Tax
4
State/UT tax
5
C

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ut tax for mismatch and other reasons
Description
Add to or
reduce from
output
liability
Integrated
tax
Amount
Central
State /
CESS
tax
UT tax
1
2
3
4
5
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched invoices/Debit
Notes
Reduce
(d)
Reclaim on rectification of mismatch credit note
Reduce
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
with tax on supplies made in current tax period
Reduce
(g)
Input Tax credit reversal/reclaim
Add/Reduce
25
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
2
3
4
5
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other
reasons
9. Credit of TDS and TCS
(a)
(b)
TDS
TCS
Amount
Integrated tax
Central tax
S

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nt Paid
3
Description
Tax
Interest
2
3
Penalty
4
Fee
Other
5
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and
submissions of return]
Description
Tax paid in
cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Central Tax
State/UT Tax Cess
1
(b) Central Tax
(c) State/UT Tax
(d) Cess
2
3
4
5
6
7
8
(a) Integrated tax
27
27
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status..
28
Instructions:
1. Terms Used :-
a) GSTIN:
b) TDS:
c) TCS:
Goods and Services Tax Identification Number
Tax Deducted at source
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and

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11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the
remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period
have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on
filing of valid GSTR 3.
29
29
Form GSTR – 3A
[See rule -]
Reference No:
To
GSTIN
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Date:
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to
discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not
filed the said return till date.
2. You are, therefore, requested to furnish the s

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.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15
days failing which your tax liability for the aforesaid tax period will be determined in accordance with the
provisions of the Act based on the relevant material available with or gathered by this office. Please note that
in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment
order.
Signature
Name
Designation
30
Form GSTR-4
[See Rule…..]
Quarterly return for registered person opting for composition levy
Year
Quarter
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN
of
Inv

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otes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
31
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
2
Composition tax amount
Central Tax
3
State/UT Tax
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Quarter
Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Place of supply
(Name of State)
Amount
1
Paid
2
Integrated Tax Central Tax
State/ UT Tax
Cess
3
4
5
6
7
(II)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has

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d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of
return]
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
2
3
Late fee
4
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom
Place
Signature of Authorized Signatory
Name of Authorized Signatory
33
Date
Instructions:
1. Terms used:
Designation/Status..
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first
quarter of the current financial year shall be reported in the preliminary inform

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ecipient.
5. Table 5 to capture amendment of information provided in earlier tax periods as well as
original amended information of debit or credit note received, rate-wise. Place of Supply
(POS) to be reported only if the same is different from the location of the recipient. While furnishing
information the original debit/credit note, the details of invoice shall be mentioned in the
first three columns, While furnishing revision of a debit note/credit note, the details of
original debit/credit note shall be mentioned in the first three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of goods returned
during the current taxperiod.
7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous
returns.
8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
including adjustments against invoices issued to be reported in Table 8.
9. TDS credit would be auto-populated in

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of
supply
(Name of
State)
Integrated Central State/UT
Tax
Tax
Tax
Cess
123456789 10 11 12 13 14
5. TDS Credit received
GSTIN of deductor Gross value
Amount of tax
Central Tax
State/UT Tax
2
3
4
35
1. GSTIN
Form GSTR-5
(See Rule….)
Return for Non-resident taxable person
Year
Month
Auto Populated
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Amount
Integrated Tax
6
Cess
7
Amount of ITC available
Integrated Tax Cess
8
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Differential ITC
(+/_)
Bill of entry
Bill of entry
Rate Taxable
Amount
value
No
Date
No
Date Value
Integrated
Tax
Amount of ITC
available
Cess Integrated Cess Integrated Cess
Tax
tax
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward sup

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s thereof]
Details of original
document
Revised details of document or Rate Taxable
Amount
details of original
Value
Place of
supply
Debit/Credit Notes
GSTIN No. Date
GSTI No. Date Value
Integrated Central
N
Tax
Tax
State / Cess
UT Tax
2
3
4
5
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
1
Total taxable
value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
2
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
3
37
4
5
6
10. Total tax liability
Rate of Tax
Amount of tax
Taxable value
2
Integrated Tax
3
Central Tax
State/UT Tax
CESS
4
5
6
1
10A. On account of outward supply

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s
4
5
6
38
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
39
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or
within 7 days from the last date of the registration whichever is earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer h

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State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax
period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
respective ledgers.
40
40
Form GSTR-5A
(See Rule -)
Details of supplies of online information and database access or retrieval services by a person located
outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
3.
(b) Trade name, if any –
Name of the Authorised representative in India filing the return
4.
Period:
Month –
Year –
5

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Name of Authorized Signatory
42
42
Designation/Status
Form GSTR-6
[See Rule…..]
Return for input service distributor
GSTIN
1.
2.
(a)
(b)
Legal name of the registered person
Trade name, if any
3. Input tax credit received for distribution
Year
Month
GSTIN
of
supplier
Invoice details
No
Date Value
Rate
Taxable
value
(Amount in Rs. for all Tables)
Amount of Tax
Integrated tax Central Tax
State/UT
Tax
CESS
1
2
3
4
5
6
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
(a) Total ITC available for distribution
(b) Amount of eligible ITC
(c) Amount of ineligible ITC
Integrated tax
2
5. Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if
recipient is unregistered
1
Central Tax
3
State/UT Tax
CESS
4
5
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated Tax
Central Tax
State/UT
Tax
CESS
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
43

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istribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN ISD invoice detail
ISD credit
of
note
original No.
recipient
Date
No
Date
GSTIN
of new
recipient
ISD invoice
Input tax credit redistributed
No.
Date Integrated Central
State
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
44
10. Late Fee
On account of
1
Central Tax
2
State/UT tax
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
(a) Central Tax
(b)
State/UT Tax
Bank Account Details (Drop Down)
Fee
Other
2
3
Debit Entry Nos.
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Au

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duce the ITC distributed earlier to its registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
46
46
Form GSTR-6A
[See Rule…..]
Details of supplies auto-drafted from
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice details Rate Taxable
Amount of Tax
value
No Date Value
1
2
3
4
5
6
Integrated tax
7
Central Tax
State/UT Tax
8
9
Cess
10
4. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original document
Revised details of document or details of Debit/Credit Note
GSTIN of No. Date
supplier
GSTIN of No. Date Value Rate Taxable
supplier
Amount of tax
value Integrated Central
tax
Tax
State/
UT Tax
Cess
1
2
3
4
5 6
7
8 9
1

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rated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a)
Central tax
(b) State / UT tax
Amount payable
Amount paid
2
3
48
7. Refund claimed from electronic cash ledger
Description
Tax
2
Interest
3
Penalty
Fee
Other
Debit Entry Nos.
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax
and submissions of return]
Description
1
(b) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
49
49
Instructions –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. TDS: Tax Deducted at Source
2. Table 3 to c

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es)
GSTIN of
the
supplier
Gross value of
supplies made
1
2
Amount of tax collected at source
Value of
supplies
Net amount liable
for TCS
Integrated Tax
Central Tax
State/UT Tax
returned
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month
GSTIN of GSTIN
supplier of
supplier
Gross value of
supplies made
Details of supplies made which attract
TCS
Value of
supply
returned
Amount of tax collected at source
Net
amount
liable for
Integrated
Tax
Central State/UT Tax
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount in
default
Amount of interest
1
2
Integrated Tax
3
Central Tax
4
State/UT Tax
5
Late payment of TCS amount
52
6. Tax payable and paid
Description
Integrated Tax
Central Tax
State UT Tax
7. Interest payable and paid
Description
1
(a)

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ull TCS liability has been discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax
period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
54
Form GSTR -11
[See Rule -]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice/Debit
Note/Credit Note
Rate
Taxable
value
Amount of Tax
details
No
Date Value
Integrated
Central
tax
Tax
1
3
5
6
7
8
State/
UT Tax
9
CESS
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
I

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Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 5A
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
5A. Form and manner of submission of return by persons providing online information and database access or retrieval services
Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered pe

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GST Council clears rules, states agree to July 1 rollout
GST
Dated:- 3-6-2017

New Delhi, Jun 3 (PTI) The GST Council today cleared the pending rules, including transition provisions and returns, with all the states agreeing to July 1 roll out of the Goods and Services Tax.
"We were discussing the rules and (they) have been completed. Transition rules have been cleared and everybody has agreed for July 1 roll out," Kerala Finance Minister Thomas Isaac told reporters here.
The GST Council had last month fitted over 1,200 goods and 500 services in the tax brackets of 5, 12, 18 and 28 per cent.
Finance Minister Arun Jaitley chaired the 15th meeting of the GST Council which is scheduled to decide on tax rate of 6 items

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it… We have to continue with our fight to bring down the tax rates on certain products.
"Unless the rates are reduced, they will adversely impact the state's economy and employment," she had said.
As for the transition rules approved by Council, the industry had been demanding some relaxation of the provision of deemed credit.
The draft transition law provided that once GST is implemented a company can claim credit of up to 40 per cent of their Central GST dues for excise duty paid on stock held by businesses prior to the rollout.
Several dealers are choosing to wait and watch rather than buy and hold on to inventories. They have lobbied with the government seeking an increase in the credit limit.
News – Press releas

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E-Waybill under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 3-6-2017 Last Reply Date:- 4-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
Whether E-waybill under GST has to be generated even for over the counter transaction if the value exceeds ₹ 50,000 or only where the transportation of Goods is involved? or only for Inter State transactions?
Reply By MUKUND THAKKAR:
The Reply:
E-waybill means one kind of permit for movements of goods.. if you pur

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Minutes of the 15th GST Council Meeting held on 3 June 2017
15th GST Council Meeting Dated:- 3-6-2017 GST Council – Minutes
GST
Minutes of the 15th GST Council Meeting held on 3 June 2017
The fifteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 3 June, 2017 in Vigyan Bhawan, New Delhi, under the Chairpersonship of the Hon'ble Union Finance Minister, Shri Arun Jaitley. The list of the Hon'ble Members of the Council who attended the meeting is at Annexure 1. The list of officers of the Centre, the States, the GST Council and the Goods and Services Tax Network (GSTN) who attended the meeting is at Annexure 2.
2. The following agenda items were listed for discussion in the 15th Meeting of the Council-
1. Confirmation of the Minutes of the 14th  GST Council Meeting held on 18-19 May, 2017
2. Presentation on Information Technology (IT)-readiness of GSTN for roll-out of GST
3. Approval of amendments to the following

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39;ble Chairperson invited comments of the Members on the draft Minutes of the 14th Meeting of the Council (hereinafter referred to as 'Minutes') held on 18-19 May 2017 before its confirmation.
4.1.1. The Secretary informed that a written request had been received from the Commissioner of Commercial Tax (CCT), Rajasthan, to replace the version of the Hon'ble Minister from Rajasthan recorded in paragraph 15.9 (xxxii) with the following version indicated in bold letters: Hand tools: The Hon'ble Minister from Rajasthan stated that agricultural hand tools like karni, etc. non-electrically operated hand tools i.e. gurmala, karni. sawal, gunia. etc. should be under the exempt category. The Council agreed to record this version in the Minutes.
4.1.2. The Hon'ble Minister from Rajasthan stated that the second sentence of paragraph 15.9 (xxxii) would also require to be changed and it should be added that heading 8201 covering non-electrical hand tools were exempt. The Secr

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specific demand was to exempt hand tools like gurmala, karni, sawal, gunia, etc. The Secretary stated that exemption from tax would be available for goods covered under the Chapter heading 8201 and in case exemption was sought in respect of goods falling in headings other than Chapter heading 8201, it would need to be discussed at a later date.
4.2. The Hon'ble Minister from Meghalaya stated that in paragraph 15.9 (Ixxii) relating to roofing material, he had mentioned that roofing materials like corrugated sheets were not similar to other building material as they were used by the poorest of the poor for shelter over their head, and therefore, they should be taxed at a lower rate. He requested to add his version in this paragraph. The Council agreed to record his version in the Minutes.
4.3. The Hon'ble Minister from Punjab stated that in paragraph 19.2, it was recorded that Shri V.K. Garg, Advisor (GST), Punjab, stated that “… in Punjab, a fee was charged for giving liquo

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ed and licence fee on liquor could be reduced. He had further observed that for the transitional period, the affected States could pass some order. Shri Sanjeev Kaushal, Additional Chief Secretary (ACS), Haryana, stated that the decision of the Hon'b1e Chairperson was that for the transition phase, some decision would be taken so that the States did not lose financially. The Secretary stated that the decision in the Minutes was recorded correctly and several States had very strongly opposed the proposal of exempting the liquor fee charged by the States from GST.
4.4.2. The Hon'ble Minister from Punjab stated that if the last line of paragraph 19.4 was not deleted, it would lead to loss of revenue for Punjab to the tune of about Rs. 1,000 crore. The Hon'ble Chairperson stated that after 1 July, 2017, the scheme ofliquor licence could be restructured where licence fee could be reduced and excise duty could be increased. The ACS, Haryana, stated that even if they passed a leg

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tion from tax for entry to circus, dance, theatrical performance, drama and Indian classical dance but this was not reflected in paragraph 26.1 of the Minutes and that the same should be incorporated in this paragraph. The Council agreed to record his version in the Minutes.
4.7. The Hon'ble Minister from Uttarakhand stated that in reference to discussion on plywood and particle board in paragraph 15.9 (xlviii) of the Minutes, he had stated that plywood made of eucalyptus being not in the category of an agricultural crop, should also attract tax at the rate of 12%. He stated that his version should be recorded in this paragraph. The Council agreed to record his version in the Minutes. He further stated that tax rate on plywood made of eucalyptus should be revisited when rates of other goods came up for reconsideration.
4.8. The Hon'ble Minister from Uttarakhand stated that just like dalia, other than put up in unit container and bearing a registered brand name, was exempted f

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r could be increased upto turnover of Rs. one crore; (ii) Hotels which did not serve liquor and whose turnover was above Rs. one crore could be taxed at the rate of 12%; (iii) All the hotels which served liquor (other than hotels having rating five star and above) could be retained in tax bracket of 18% as recommended by the Council.' The Council agreed to record his version in the Minutes.
4.10.1. The Hon'ble Minister from Maharashtra stated that on page 42 in paragraph 24.3 of the Minutes, his version was recorded as under:- “The Hon'ble Minister from Maharashtra stated that abatement regarding value of land should be kept out of the current proposal as in his State, in 12 Corporations, the land value was about 50% of the value of the flat and abatement of 30% would lead to litigation. He suggested that abatement should be given as per ready reckoner of the land value or on the basis of the stamp duty.” He observed that the proposal regarding allowance of abatement/deduc

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een buyer and the developer came into existence:
Sr. No.
Stage during which the developer enters into a contract with the purchaser.
Rate of Abatement
a)
Before issue of the Commencement Certificate.
NIL%
b)
From the Commencement Certificate to the completion of plinth level.
5%
c)
After the completion of plinth level to the completion of 100% of RCC framework
15%
d)
After the completion of 100% RCC framework to the Occupancy Certificate.
45%
e)
After the Occupancy Certificate
100%
(b) For determining the value of supply of services as per the above Table, it shall be necessary for the dealer to furnish a certificate from the Competent Authority. This would make the levy compliant with Law laid down by Hon'ble Courts and such deduction would avoid hardship to people in Maharashtra (mainly MMRDA region). The Council agreed to record his version in the Minutes.
4.11. The Hon'ble Minister from Maharashtra stated that on page 42 and 43 in paragraph 24.3 of the M

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der the SGST Act.
4.12. The Hon'ble Deputy Chief Minister of Gujarat stated that during discussion on electricity in paragraph 15.9 (xxxiv) at page 26, he had suggested that electricity should be exempted from GST, but the same was not recorded in the Minutes. He requested to record his version in the Minutes and the Council agreed to the same.
4.13. The Hon'ble Deputy Chief Minister of Gujarat stated that during discussion on roofing material in paragraph 15.9 (Ixxii) at page 33, he had suggested that roof tiles should be exempted from GST, but the same was not recorded in the Minutes. He requested to record his version in the Minutes and the Council agreed to the same.
4.14. The Hon'ble Deputy Chief Minister of Gujarat stated that during discussion on carriage for disabled persons in paragraph 15.9 (Ixxvi) at page 33, he had suggested that carriage for disabled persons should be exempted from GST, but the same was not recorded in the Minutes. He requested to record his

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d in the Minutes was that he suggested that wood based particle board should be taxed at the rate of 18%. He requested to modify his version and to record that 'the Hon'ble Minister from Kerala suggested that wood based particle board should be taxed at a lower rate.' The Council agreed to record the modified version.
4.18. The ACS, Haryana, stated that with reference to discussion on plywood and particle board in paragraph 15.9 (xlviii) of the Minutes, the following should be added as the version of the Hon'ble Minister from Haryana: 'Most of the units in the ply board sector fell under micro and small enterprises with a turnover of less than Rs. 4 crore and were exempt from Central Excise duty upto the turnover of Rs. 1.5 crore. Therefore, the incidence of Central Excise duty at the rate of 12.5% was not applicable on them and as such, taxing them at the rate of 28% was not justifiable and that GST on ply board at the rate of 18% would be more appropriate.' T

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to incorporate it in the Minutes. The Hon'ble Minister from Karnataka agreed to this suggestion.
5. In view of the above discussion, for Agenda item 1, the Council decided to adopt the Minutes of the 14th Meeting of the Council with the changes as recorded below: –
5.1. to replace the version of the Hon'ble Minister from Rajasthan recorded in paragraph 15.9 (xxxii) with the following version: 'The Hon'ble Minister from Rajasthan stated that none-lectrically operated hand tools i.e. gurmala, karni, sawal, gunia, etc. should be under the exempt category';
5.2. To replace the second sentence of paragraph 15.9 (xxxii) with the following version: 'The Secretary clarified that agricultural hand tools falling under HS Code 8201, namely, spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools ofa kind used in agricul

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ragraph 26.1., to add the following version of the Hon'ble Deputy Chief Minister of Delhi: 'The Hon'ble Deputy Chief Minister of Delhi stated that entry to circus, dance, theatrical performance, drama and Indian classical dance should be exempt from tax. ';
5.7. In paragraph 15.9 (xlviii), to add the following version of the Hon'ble Minister from Uttarakhand: 'The Hon'ble Minister from Uttarakhand stated that plywood made of eucalyptus being not in the category of an agricultural crop, should also attract tax at the rate of 12%';
5.8. In paragraph 24.1, to add the following version of the Hon'ble Minister from Maharashtra: 'The Hon'ble Minister from Maharashtra suggested the following: (i) The limit of composition scheme to the restaurants, eating house, hotels etc. which did not serve liquor could be increased upto turnover of Rs. one crore; (ii) Hotels which did not serve liquor and whose turnover was above Rs. one crore could be taxed at

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he contract between buyer and the developer came into existence:
Sr. No.
Stage during which the developer enters into a contract with the purchaser.
Rate of Abatement
a)
Before issue of the Commencement Certificate.
NIL%
b)
From the Commencement Certificate to the completion of plinth level.
5%
c)
After the completion of plinth level to the completion of 100% of RCC framework
15%
d)
After the completion of 100% RCC framework to the Occupancy Certificate.
45%
e)
After the Occupancy Certificate
100%
For determining the value of supply of services as per the above Table, it shall be necessary for the dealer to furnish a certificate from the Competent Authority. This would make the levy compliant with Law laid down by Hon'ble Courts and such deduction would avoid hardship to people in Maharashtra (mainly MMRDA region)'.
5.10. In paragraph 24.3, to add the following version of the Hon'ble Minister from Maharashtra: 'The Hon'ble Minister from Maharasht

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9;ble Deputy Chief Minister of Gujarat: 'The Hon'ble Deputy Chief Minister of Gujarat suggested that roof tiles should be exempted from GST.';
5.13. In paragraph 15.9 (Ixxvi), to add the following version of the Hon'ble Deputy Chief Minister of Gujarat: 'The Hon'ble Deputy Chief Minister of Gujarat suggested that carriage for disabled persons should be exempted from GST. ';
5.14. To appropriately add the following version of the Hon'ble Deputy Chief Minister of Gujarat: 'The Hon'ble Deputy Chief Minister of Gujarat suggested that intra-ocular lens should be kept in lower tax slab.';
5.15. In paragraph 15.9 (xlviii), to replace the version of the Hon'ble Minister from Kerala with the following: 'the Hon'ble Minister from Kerala suggested that wood based particle board should be taxed at a lower rate.';
5.16. In paragraph 15.9 (xlviii), to add the following version of the Hon'ble Minister from Haryana: 'The Hon'b

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s power point presentation explained the Information Technology (IT) strategy adopted by the GSTN. He explained that GSTN would be providing core front-end services namely registration, return and payments as well as Helpdesk support, information on interstate supply, analytics and IGST settlement. He stated that GSTN would also be providing backend services for 27 States/UTs. He explained that the back-end system of the State Governments and the Central Government would enable the statutory functions of approval of registration, assessment, refunds, audit and enforcement, adjudication, internal workflows to support above functions, recovery, analytics and Business Intelligence (Bl).
6.1. The Chairman, GSTN further explained that GSTN had substantially completed the task of provisioning for hardware and that all materials were received, installed and the configuration was completed. He further stated that all connectivity between their data centre and those of Central Board of Excise

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ded audit, assessment, refund, adjudication, appeal, investigation, recovery, write-off and MIS Reports for 27 States/UTs called Model-2 States) and that this would be completed within a quarter after the final Rules and Forms were given to them; the third phase of application development was the development of GST Analytics Components (which included Business intelligence, management dashboard, dynamic reporting for 27 Model-2 States/UTs but this could also be used by others) which was to be completed after one year of the operation of GST System.
6.3. He informed that the Common GST Portal was developed and launched in November 2016 and several tasks relating to registration, payment and return had been completed. This included the enrolment of existing taxpayer; application and processing of new registration; tax payment; creation and view of ledgers (ITC, Cash, Liabilities); return filing; Input Credit reconciliation; and IGST settlement. He stated after development of these modul

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ral Excise taxpayers and 5.63 lakh Service taxpayers were also registered under State VAT.
6.5. The Chairman, GSTN invited his colleague Shri Prakash Kumar, Chief Executive Officer (CEO), GSTN to take forward the presentation. The CEO, GSTN explained the security management system, training of tax officials on GST Application and Helpdesk for tax officers and taxpayers.
6.6. As regards the training of tax officials, the CEO, GSTN stated that they had initially trained 2,000 master trainers who in turn trained other officers. He informed that 86% of officials from all States/UT/CBEC had been trained till the end of 31 May 2017 which worked out to 53,823 officers out of a working strength of 62,558 officers. He stated that by 15 June 2017, they would complete the training of all officers.
6.7. CEO, GSTN informed that a 1 OO-seater call centre for taxpayers had become operational from November 2016 for enrolment and that a new call centre with 400 agents (including accountancy literate

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, application security including access control, data security and security assessment and audit. He added that their GST System would be ISO 27001 certified in 18 months of starting operation which was the best-known standard for an information security management system (ISMS). He stated that ISO 27000 family of standards helped organizations keep information assets secure. He explained the other features of security like CCTV monitoring, access control in respect of physical security, anti-virus, HIPS (Host based Intrusion Prevention System) in respect of infrastructure security, Firewalls, VPN, DDOS protection in respect of Network security, Identity and access management, Digital signatures in respect of Application security, encryption, HSM (Hardware Security Module) in respect of Data security, API gateway, license key in respect of API security, SOC in respect of Security operations, STQC in respect of Security audits, Security Monitoring and Analytics Centre (SMAC) and ensurin

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e System, had either been resolved or were being resolved.
6.11. He stated that some of the important feedback was that offline tools did not work on old Personal Computers (PC) for which they made changes; there was validation error on excel sheet; the HSN Code was mandatory in the offline tool, which was made non-mandatory; error in making online payment which showed levy of all three taxes, i.e. CGST, SGST and IGST. He stated that they had increased the number of invoices that could be viewed  on the portal from 500 to 2000, and  invoices beyond that number would need to be downloaded as excel file to see on one's PC or through offline tool. He informed that one of the regular complaints was that once an invoice was uploaded, there was no immediate confirmation from the System regarding the upload. He explained that the reason for the same was that acknowledgment was given only after invoices uploaded were checked for duplicates not only in the lot uploaded but with a

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t keeping in view the countdown of 1 July 2017 for GST roll out, the following timelines have been decided: (i) Enrolment- by 1 June to 15 June, 2017; (ii) Starting TCSffDS Enrolment- by 17 June, 2017; (iii) Starting GST Practitioner Enrolment- by 17 June, 2017 onwards; (iv) Fresh Registration under GST- 21 June, 2017 onwards; Opting for Composition – 25 June, 2017 onwards; and (v) Changes in developed modules based on changes made in Rules/Forms – by 21 June, 2017. The Hon'ble Minister from Jammu & Kashmir requested that for his State, relaxation should be given in respect of enrolment of tax payers and it should be continued for a month beyond 15 June, 2017. The Secretary explained that this deadline was for migration of existing dealers and that the new registration would start from 21 June, 2017.
6.13. Starting the discussion on the presentation, the Hon'ble Deputy Chief Minister of Gujarat stated that first time such a System was created and that they needed an assurance

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need the services of GSP. He stated that the offline tool allowed uploading of 19,000 invoices whereas, as per data received from some States, on an average, a tax payer would generate and upload about 127 invoices each month. He stated that tax payers needing to upload 100-200 invoices can do so on the portal and those having few thousand invoices could use offline tool and thus would not need the services of the GSP. The GSP would offer its services to those tax payers who wanted their accounting system to be managed with facilities like reconciliation between Purchase Orders and Invoices and those who wanted to have a System interface for regular uploading of their invoices. He stated that broadly, GSP would be used by those tax payers who wanted some extra services beyond filing of returns or where a tax payer directly did not want to go to the GST Portal. The Hon'ble Deputy Chief Minister of Delhi further asked as to why a tax payer would like to go to the GST Portal through a GS

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the Hon'ble Deputy Chief Minister of Gujarat and the Hon'ble Minister from Karnataka that implementation of GST was a huge exercise and almost 300 crore transactions per month would have to be reflected on the GST system. He stated that there were several issues of concern. He observed that there had been last minute changes in the Return Form and no user testing had been done and no feedback taken and barely 20 days were left for testing the new Return Forms. He further stated that during beta testing with about 100-200 companies, several glitches occurred like no corresponding uploading of invoices at the recipient's end and problems in bulk uploading of invoices. He observed that e- Way Bills had not yet been finalized and it was not clear whether software for the same could be prepared in the remaining 20 days before GST implementation. He added that not more than 40% of GSPs had tested their System. He also enquired regarding the amount of fee charged by GSP per month.

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similar views.
6.17. The Hon'ble Minster from Mizoram stated that they were facing problems in the migration of the existing tax payers and till date, only 37% of the existing tax payers had been migrated. He stated that in the other States of the North East too, migration had only been to the extent of about 30%-40%. He requested that the due date for migration of taxpayers should be extended. 15 June 2017 and till 25 June 2017. Shri Somesh Kumar, Principal Secretary (Revenue), Telangana, enquired about the progress in obtaining DSC (Digital Signature Certificate) Key and e-sign verification. He stated that there were problems in regard to difference between the phone number linked to Aadhaar and actual mobile phone being used by the taxpayer and that uploading of data was not taking place even after one hour of sending the same and repeated error message kept coming. He stated that the System would become very slow if every tax payer took 15-30 minutes to upload data. The Hon'b

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ailable to them but whatever approvals were done today by the Council would be taken care of in the software. He stated that beta testing had been done with tax payers from all parts of the country using various scenarios and 38 challenges relating to software had come up and majority of them had been addressed. He stated that GSPs were not earlier using sand box and APls given by GSTN but now they had started using the same. He further added that the problem in e-sign was due to change in the mobile number. He further stated that in generation of One Time Password (OTP) through C-DAC (Centre for Development of Advanced Computing) and NSDL (National Securities Depository Limited) some problems were noticed after EVC system of authentication was made operational and it was being addressed. He refrained from commenting on e-way bill as it was a separate agenda item for the Meeting. As regards the concern regarding whitepaper on security of GST Systems, he stated that he would circulate a

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how data safety would be ensured if such access was given. The CEO, GSTN, stated that the applications of 34 GSPs for sending data would be tested and certified and they would also get a licence key to assure that data was coming from an authorized source which would be validated and then taken on their System. The Hon'ble Deputy Chief Minister of Del hi enquired whether the GSPs would also have the facility to retrieve data from GSTN. The CEO, GSTN, clarified that every taxpayer was allowed to retrieve data through GSTR-2 but it could not be done without the approval of the tax payer. As regards the concern raised regarding large number of invoices to be issued by Banks, he clarified that one invoice could be raised by a Bank at the end of the month for the various services provided to a customer. As regards concerns regarding handling large volume of data, he pointed out that the volume of transactions handled in the IT systems of National Stock Exchange and IRCTC (Indian Railway

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eloping their back-end modules, the business process document should be made available early. He stated that APIs were needed for Payment and Return modules. He added that if implementation of e-Way Bill got delayed, the present arrangement of check posts might need to be continued. The Secretary stated that this issue of e- Way Bill could be discussed while discussing the agenda item of e- Way Bill. The CEO, GSTN, stated that they had provided one version of SRS (Software Requirements Specification) based on December 2016 Rules and would provide updated SRS after Rules for back-end modules were approved by the Council and they would incorporate the changes. He further stated that they had already released the APIs.
6.23. The Hon'ble Minister from Punjab raised a question whether a dealer could be allowed to change his income tax PAN card. The CEO, GSTN, stated that since registration was based on PAN, if PAN was changed, registration would also change and a new GSTIN would be iss

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the draft Goods and Services Tax (GST) Rules and related Forms relating to (i) Return and related Forms, including GST Tax Practitioner Forms and Mismatch Forms; and (ii) Transition Rules and Forms:
8.1. Introducing the above agenda item, the Secretary stated that GST Council had already recommended approval of Rules on Return and Transitional Provisions and subsequently, these Rules were placed in public domain. Taking into account the comments received from the departmental officers, trade and industry, certain changes had been proposed in the Rules. The proposed changes had been discussed in the meeting of the officers of the Central and the State Governments held before the Council Meeting on 3 June, 2017 and they suggested a few changes which were agreed to be incorporated suitably in the Rules. The Secretary invited Shri Upender Gupta, Commissioner (GST Policy Wing), CBEC to brief the Council about the proposed changes in the Rules. The Commissioner (GST Policy Wing), CBEC made

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ntegrated Goods and Services Tax (IGST), and to clear this confusion, it was now provided that input tax credit on deemed basis would be allowed for IGST at the rate of 30% where the IGST rate was 18% or more and at the rate of 20% where the IGST rate was less than 18%. He stated that another change made in the Transition Rules was that input tax credit would be available on the goods which were not unconditionally exempt from the whole of the duty of excise or were nil rated. He stated that a similar provision was made for credit of taxes in those States which levied tax at the first point of sale. He added that a provision had also been made for a declaration to be filed regarding the proportion of supply on which VAT or service tax had been paid before the appointed day but the supply was made after the appointed day. He stated that the time period for filing of declaration in relation to tax or duty carried forward under any existing law or on goods held in stock on the appointed d

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; (iii)Turnover of more than Rs. 5 crore – 4-digit level. He further explained that TDS/TCS Return was proposed to be filed on consolidated basis instead of the invoice basis; the threshold limit for getting the accounts of a taxpayer audited was proposed to be raised from Rs. 1 crore to Rs. 2 crore; the Commissioner could extend the date of matching of the claim for input tax credit on the recommendations of the Council; the electronic commerce operator required to collect tax at source under section 52 was to also furnish an annual statement; a separate return had been proposed for persons supplying Online Information and Database Access or Retrieval (OIDAR) services from a place outside India to an unregistered person; a provision had been proposed for auto-population of supply details of non-resident supplier in the return of corresponding recipient; and a provision had been proposed for person withdrawing from Composition scheme to furnish the details relating to the period prior

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ely 80% of the items in Punjab attracted VAT at the rate of 6%. He stated that taking into account the practice of taxation in his State, which might not be prevalent in other States, a higher deemed credit of more than 60% should be allowed for his State. The Commissioner (GST Policy Wing), CBEC, stated that this issue was discussed at the level of the officers of the Central and State Governments and it was worked out that for the goods that were proposed to be kept in the slabs of 5% and 12% in GST, the effective incidence of tax under Central Excise would be quite low and allowing credit at a higher percentage would lead to over compensation, and this would also include goods coming from the States under the area based Central Excise exemption scheme. The Hon'ble Minister from Punjab stated that higher rate of deemed credit could be considered only for SGST portion in Punjab. The Secretary stated that the benefit of deemed input tax credit was made available to goods coming fro

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he VAT, GST was a complicated tax regime and all Tax Practitioners, who qualified by virtue of having the prescribed period of experience, might not be of the desired standard. The Secretary suggested that there could be a transitional period of six months or a year for which the existing Tax Practitioners could be recognized under the GST regime during which they might clear the examination. The Hon'ble Chairperson observed that such a transitional provision would be useful and the existing Tax Practitioners could help their clients to migrate to GST. He suggested that the existing Tax Practitioners could continue as GST Practitioners for one year and could continue beyond that only if they passed the examination for qualifying as GST Practitioner. The CCT, Gujarat, stated that in some States, even non-commerce graduates were allowed to be Tax Practitioners which might not be desirable under GST. The Hon'ble Minister from Kerala suggested that retired officers of VAT should also b

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the invoice was very liberal and small tax payers would not be required to declare HS Code and even the bigger tax payers would only need to declare it at 2-digit and 4-digit level which would not be burdensome to comply.
8.7. After further deliberation, the Council accepted the changes proposed in the (i) Return Rules and Forms; (ii) Goods and Services Tax Practitioner Forms; (iii) Transition Rules and Transition Forms along with the changes as agreed upon during the meeting ofthe officers of the Central and the State Governments held prior to the Council Meeting on 3 June, 2017 and the decision taken in the Council.
9. For agenda item 3, the Council approved the GST Rules and the related Forms on (i) Return; (ii) Transition Provisions and (iii) Goods and Services Tax Practitioner Forms along with the changes as agreed upon during the meeting of the officers ofthe Central and the State Governments held prior to the Council Meeting on 3 June, 2017 along with the following amendment-

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e of branded goods gave the percentage variation of retail prices of certain products like wheat flour, maida, dalia, and rice sold packed in unit container and bearing a registered brand name. This Table compares the price of branded goods either with the retail prices published by the Department of Consumer Affairs or with the lowest available price of the branded goods. The Secretary stated that in most of these cases, the brand name was a registered trademark. The Hon'ble Minister from Maharashtra raised an issue that certain products were sold with Agmark and whether such products would also be considered as branded ones. The Secretary statedthat for the proposed tax, only those products would be considered to have a brand name if the brand name was registered and it would not cover an Agmark. The Hon'ble Chairperson observed that for wheat flour, there was a large difference in price between the branded and unbranded goods or cheapest of the branded goods and the question

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-a-vis other sellers in the same sector. He added that there were many brands in the market and decision should not be taken hurriedly only on the basis of prevailing price ofa few big, well-known brands. The Hon'ble Minister from Kerala observed that the value addition on such branding and packing activity was substantial and the proposal was to tax them only at the rate of 5%. The Hon'ble Minister from Karnataka emphasised that he was not opposed to levying tax at the rate of 5% but his suggestion was not to differentiate in the same sector.
9.2.3. The Hon'ble Chairperson observed that such brand owners could avail input tax credit of the tax incurred on packaging and advertising. The Hon'ble Minister from Karnataka stated that this ) aspect was mentioned during the last Meeting ofthe Council and when he presented this argument to the stakeholders, they responded that many such retailers did not carry out advertisement and they were not eligible for input tax credit

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be struck between the interests of the consumers, traders and the Government. He expressed an apprehension that a distinction of tax rates based on registered brand name might encourage the existing brand owners to promote products under unregistered brand names. The Hon'ble Minister from West Bengal stated that the list of branded cereals presented in the agenda notes was not exhaustive and there were many smaller brands selling their products in the market and they would also become taxable. He suggested to get the list of all branded cereals. The Secretary stated that the food processing industry would be helped by imposing a small tax on packed cereals. The Hon'ble Chairperson observed that a big cost for branded sellers was advertising and they would get input tax credit for the same. After further discussion, the Council agreed to tax cereals, pulses and flour put up in unit container and bearing a registered brand name at the rate of 5% instead of the proposed Nil rate.

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ecided to define Puja samagri and then to exempt it. The Joint Secretary (TRU-I), CBEC stated that as per the list provided by the State of Uttar Pradesh, puja samagri included the following items: (i) incense sticks commonly known as agarbatti, dhupkathi or dhupbatti (GST rate at 12%); (ii) Sambhrani or lobhana (proposed GST rate at 12%); (iii) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (iv) Sacred thread (commonly known as / yagnopavit); (v) Wooden khadau; (vi) Panchamrit, (vii) Vibhuti sold by religious institutions, (viii) Unbranded honey (proposed GST Nil) (ix) Wick for diya (x) Misri, batasha, bura (proposed GST rate 18%). He further stated that goods like incense sticks commonly known as agarbattis, dhupkathi or dupbatti, sambhrani or lobhana were manufactured items and exempting them from GST would put domestic manufacturers of such goods at a disadvantage vis-a-vis imports and the agreed GST rate was 12%. He further

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. The Hon'ble Minsters from West Bengal and Maharashtra supported this proposal. The Hon'ble Minister from Bihar observed that agarbatti was not prescribed in Vedas as puja samagri and only dhoop was used for puja. The Joint Secretary (TRUI), CBEC, stated that agarbatti had substantial embedded Central Excise duty and also attracted VAT at the rate of 5%, and exempting them under GST would put the sector at a disadvantage visa- vis imported goods. The Hon'ble Minister from West Bengal suggested that the rate of tax on agarbatti should be 5%. The Secretary stated that tax on agarbatti was decided separately as it was not a puja item and despite the combined incidence of tax on agarbatti being about 14%, a 12% rate was suggested.
9.3.3. The Hon'ble Minister from Uttar Pradesh suggested that tax on lobhan, mishri and batasha should be kept at Nil rate. The Joint Secretary (TRU-I), CBEC, stated that mishri and batasha were kept at 5% as they were also in the nature of suga

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lowing processes is ordinarily carried on with the aid of power, namely: –
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging.”
9.4.2. The Hon'ble Deputy Chief Minister of Delhi stated that this definition could create confusion in the market as it would be difficult to identify which matches were handmade and which were machine made. The Joint Secretary (TRU-I), CBEC, explained that the tax would originate from a manufacturing unit and the description given during supply from a manufacturing unit would continue in the retail chain. After discussion, the Council agreed to this definition.
Biscuits (Chapter 19):
9.5.1. The Joint Secretary (TRU-I), CBEC, explained that in Central Excise, biscuits were taxed at two rates. The low-priced biscuits (per kg equivalent Retail Sale Price not exceeding Rs. 100 per kg.) were exempted. Howeve

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r from West Bengal stated that the model of tax rate followed under Central Excise was a good one and this could be adopted in GST as well, as otherwise, it would appear that the Council was taxing biscuits used by common people at a high rate. The Joint Secretary (TRU-I), CBEC, pointed out that the present tax incidence of low priced biscuits was in the range of 18% '20%. The Hon'ble Deputy Chief Minister of Delhi enquired whether tax rate was proposed to be differentiated between branded and non-branded biscuits as was done for cereals and the Joint Secretary (TRU-I), CBEC, clarified that it was not proposed to have two different rates for branded and non-branded biscuits. The Hon'ble Minister from Karnataka stated that as the proposed rate on biscuits was in tune with the current level of taxation, he supported the proposed tax rate of 18%. The Hon'ble Deputy Chief Minister of Delhi suggested that the rate of tax on biscuits could be kept at 12% as otherwise, manufacturers i

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the principle adopted by the Council in its 4th Meeting (held on 3-4 November, 2016). He added that if a different line of argument was adopted for one item, it would cast a suspicion on the Council. After discussion, the Council agreed to tax biscuits at the rate of 18%.
Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof ( 8432, 8433, 8436 and 8437 ):
9.6.1. The Joint Secretary (TRU-I), CBEC, stated that for goods falling under Chapter heading 8437 (Cleaning, sorting, grading machinery, milling machinery), no Excise Duty drawback was prescribed under the Duty Drawback Schedule as there was no request from industry, but even on these goods, there would be embedded taxes, which would be more or less the same as for the other agricultural machinery falling under HS Codes 8432, 8433 and 8436, i.e. 5%. He said that t

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e also pointed out that the stakeholders had informed that no goods from China were being imported in this sector as these were voluminous products and the freight cost was very high. The Joint Secretary (TRU-I), CBEC, stated that as per their data, total import of goods under Chapter heading 8437 in 2015-16 was about Rs. 1,530 crore. He added that most States, other than Haryana and Uttar Pradesh, levied VAT on these products and in Central Excise, there would be embedded tax, as these goods were made of iron and steel which were subject to Central Excise duty. He also stated that if these goods were taxed at the rate of 5%, tax payers would seek refund which had both a carrying cost and administrative cost.
9.6.3. The Hon'ble Minister from Kerala supported the proposed rate of 12%. The Hon'ble Minister from Uttar Pradesh stated that items like thresher and biomass, biogas and biodiesel pump sets should also be taxed at Nil rate. The Hon'ble Minister from Telangana sugges

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9;ble Chairperson's suggestion, they would be taxable at the rate of 12%.
9.6.6. Dr. C. Chandramouli, Acs, Tamil Nadu, stated that goods falling under Chapter heading 8708 (attachments to tractor) were taxable at the rate of 28% whereas tractor itself was taxable at the rate of 12%. The Secretary stated that putting all parts of different types of motor vehicles in the tax rate of 12% could lead to large scale evasion of tax but it could be examined whether spare parts used only for tractors could be put in the tax bracket of 12%. The Hon'ble Minister from Tamil Nadu stated that this issue was very important for them and the Hon'ble Chief Minister of his State had desired that this issue should be raised in the Council. The Hon'ble Chairperson stated that it was important not to lose the big picture of achieving revenue neutrality and to meet the commitment of assured compensation to the States at the growth rate of 14%. He stated that if revenue rates were fixed very

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1,000 per pair had a similar tax incidence of 23.1% and all footwear (other than leather footwear) with retail sale price of more than Rs. 1,000 per pair had a tax incidence of 29.58% because of a higher rate of Central Excise duty of 12.5%. He stated that the Fitment Committee had suggested a lower rate of 12% for footwear with retail sale price of less than Rs. 500 per pair and a rate of 18% for all other categories of footwear. He stated that this was one commodity where the Council needed to decide whether tax rate should be based on a value based description.
9.7.2. The Hon'ble Minister from Kerala raised a question as to why reduce tax for some categories of footwear from the highest tax rate of about 30%. The Hon'ble Minister from Jammu & Kashmir questioned the need to define such categories and thereby bring into GST, the distortions of Central Excise and VAT. He suggested to have a single rate of tax for footwear. He added that it was important to move towards the goa

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be taxed at the rate of 18%. The Hon'ble Minister from Uttar Pradesh suggested to have a lower rate for footwear made of rubber and plastic. The Secretary stated that the Fitment Committee had considered this suggestion and had come to a conclusion that it was difficult to check which types of footwear were made of rubber and plastic. The Hon'ble Minister from Meghalaya supported the proposal to tax footwear with retail sale price of less than Rs. 500 at the rate of 5%. He said that keeping in view the need to make available good quality sports shoes to the poor to enable them to take part in sports activities, footwear with retail sale price between Rs. 500 and Rs. 2,000 could be kept in the 12% tax bracket and the rest of the footwear could be taxed at the rate of 18%. The Secretary stated that for sports promotion, States could give budgetary support instead of tax concession. After discussion, the Council agreed that the rate of tax on footwear with retail sale price of le

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brics, he stated that there was embedded tax on account of excise duty of 5.25% and on account of VAT of 3.15%. Hence, the proposed GST rate on silk fabrics was 12%. On garments, he stated that a rate of 12% was proposed irrespective of the fibre used. On wool, he stated that there was Nil duty of Central Excise and VAT, and therefore, the proposed rate of GST was also Nil. He stated that taking into account the present incidence of tax, and the proposal from the textile sector to maintain fibre neutrality, the proposed tax rate for woollen yarn was 5% and for woollen fabric and garments was 12%. He further stated that the tax rate on other natural fibre was proposed to be at the rate of 5%, while their fabrics and garments were proposed to be at GST rate of 12%. He stated that for man-made fibre and filament yam, the proposed rate of tax was 18% as the present incidence of tax was more than 18%. He added that taking into account the present incidence of tax, the GST rate for man-made

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demanded fibre neutrality for taxation under GST. He further stated that man-made fibre was proposed to be taxed at the rate of 18%.
9.8.3. Starting the discussion on the proposals, the Hon'ble Minister from Kerala raised a question regarding the impact of relative position of taxation on account of the proposed rates. The Joint Secretary (TRU-I), CBEC, stated that the proposal to tax cotton fibre, cotton yarn, and cotton fabric at 5% was close to the present position of tax and the proposal to tax other fabrics and garments of all types at the rate of 12% would lead to least amount of credit overflow and thus a demand for tax refund. He pointed out that chemicals would be taxed at the rate of 18% and if value addition was very high, no refund on manmade fabric might arise. The Hon'ble Minister from Kerala observed that cotton would become less competitive as compared to other fabrics. The Joint Secretary (TRUI), CBEC, stated that such a situation would not arise as the prese

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aryana, stated that it was important to remember that textiles was also used in packing, industrial use, cushioning, etc.
9.8.5. The Hon'ble Minister from West Bengal stated that raw jute should be exempt from tax instead of the present proposal to tax it at the rate of 5%. The Hon'ble Deputy Chief Minister of Gujarat stated that cotton was also an agricultural product and by this logic, it should also be kept at Nil rate. The Secretary stated that there was a difference between jute and cotton as the former was used in making sacks etc. while the latter was used for making textiles. The Hon'ble Chairperson stated that the rates of tax on jute and cotton should be kept close to the existing rates and if jute attracted Nil tax, it should be charged to Nil rate under GST and if cotton attracted a tax of 5%, it should be taxed at the rate of 5% under GST. The Hon'ble Minister from Bihar stated that all agricultural products need not be taxed at Nil rate. He observed that even

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ead of the proposed rate of 5%. The Council agreed to this suggestion.
9.8.7. The Hon'ble Minister from Karnataka stated that silk yarn should be kept under exempt category while silk fabric which also did not attract tax earlier would be charged to a higher rate. He stated that there was a difference between cotton and silk in as much as tax on cotton was levied at the primary level when cotton boll was sold whereas tax burden was falling on silk reelers and not on the earlier processes. The Secretary stated that as silk fabric was proposed to be taxed at the rate of 5%, yarn could also be taxed at the rate of 5%. The Hon'ble Minister from Assam also supported the proposal of the Hon'ble Minister from Karnataka. The Hon'ble Minister from Karnataka added that silk industry was already facing a threat due to smuggling of silk yarn from some neighbouring countries and taxing the reelers would disincentivise this sector. Dr. P.D. Vaghela, CCT, Gujarat, stated that if silk

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d be charged to Nil rate of tax. The Secretary stated that the man-made fabric, cotton fabric, blended fabric and handloom were all proposed to be charged at the rate of 5% and it would be very difficult to make a distinction between handloom and machine-made fabrics. The Hon'ble Minister from Odisha stated that handloom fabrics and handicraft goods were exempt in Odisha and that the livelihood of more than 3.51akh artisan families depended on it. He added that handloom products were not only in demand outside the State, but were also used by the common people. He stated that he was in favour of exempting handloom fabrics and saris. The Secretary responded that keeping this into account, the rate of tax for all types offabrics was proposed to be kept at 5%. The Council agreed not to exempt hand loom fabric.
9.8.9. The Hon'ble Minister from Kerala raised a question as to why rate of tax on man-made fabrics was being lowered from 12% to 5%. The Secretary stated that most of the

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the textile sector were goods falling under Chapters 56, 57, 58 and 59. He stated that these Chapters covered products like cordage; twine; carpet; floor covering; special fabric; tapestry; impregnated, coated, fabric, laminated textile fabric; and textile articles of a kind suitable for industrial use and all these were proposed to be taxed at the rate of 12%. The ACS, Tamil Nadu, stated that chemicals used for washing, bleaching of fabrics were taxed at the rate of 18% and this could lead to refund of taxes. The Secretary stated that it was already decided that accumulated input tax credit would not be refunded. The ACS, Tamil Nadu raised a question regarding applicable rate for imports and the Joint Secretary (TRU-I), CBEC, clarified that IGST on imports would be leviable at the applicable GST rates.
9.8.12. The Joint Secretary (TRU-I), CBEC, stated that embroidery or zari articles falling under Chapter 58 was already agreed to be taxed at the rate of 5% in the last Council Meeting

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i articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badia, glzal at the rate of 5%.
9.8.13. The Hon'ble Minister from Uttar Pradesh stated that if fabric was being taxed at the rate of 5%, the hand-made carpet should also be taxed at the rate of 5% instead of 12%. The Hon'ble Chairperson observed that consumers of carpet were wealthy persons and they could pay tax at the  rate of 12%.
Bidi wrapper leaves (tendu patta – Chapter 14) and Bidi (Chapter 24):
9.9.1. The Secretary stated that the Fitment Committee had proposed the GST rate of 5% for tendu patta as the present incidence of tax on this item was 8.41 % with CST, Octroi etc. and 5.91 % without Octroi etc. (embedded Central Excise duty – 0.85%; post-clearance Service Tax embedding – 0.14%; VAT – 5%; CST, Entry Tax, Octroi, etc. – 2.5%). He added that the Fitment Committee had proposed the GST rate of 28% on Bidi taking into account the fact that the total tax i

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d not be imposed on bidi. He added that presently bidi was exempt from VAT in his State and under GST, tax on it should not be more than 5%. The Hon'ble Minister from Telangana stated that ladies collected tendu leaves and made bidi and, in his State, there was no tax on bidi and they also gave pension to persons engaged in bidi making. He suggested that both tendu leaves and bidi should be kept at Nil rate. The Hon'ble Minister from Odisha stated that the rate of tax of tendu leaf in Odisha was 5% and tax rate on bidi was 10% .. His State being a tendu leaf bearing State, he suggested to keep the rate of tax at 5% on tendu leaves and 18% on bidi.
9.9.3. The Hon'ble Deputy Chief Minister of Gujarat raised a question as to whether dry tobacco leaves would also be covered under this category. The Joint Secretary (TRU-I), CBEC, clarified that it was already decided in the last Council Meeting that it would be charged to tax at the rate of 5% under reverse charge. The Hon'

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t most of the bidi smoking persons came from economically weaker background and cancer detection in that segment of population was very late leading to the disease becoming terminal. He stated that awareness campaigns regarding harmful effects of smoking should be combined with an economic instrument and no difference should be made in the tax rate for cigarette and bidi. The Hon'ble Minister from Kerala asked as to why there was no VAT on bidi in Karnataka and the Hon'ble Minister from Kamataka responded that his State was contemplating to levy VAT on bidi about one and a half years back but decided to wait for implementation of GST.
9.9.5. The Hon'ble Minister from Kerala reiterated that if bidi was taxed at a rate similar to cigarette, then market demand would shift towards cigarette. He referred to a study by the Tobacco Institute ofIndia which stated that if there was a uniform taxation policy on cigarette and bidi, then market preference would shift towards cigarette. He

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rtaking, and if tendu leaves was taxed at 28%, a large part of tax would be collected at the first point of sale; otherwise a lot of tendu leaves would go to the unorganised sector and no revenue would accrue from such supplies. The Secretary observed that this was a good suggestion and suggested to keep the rate of tax on tendu leaves at 18%. The Hon'ble Minister from Maharashtra suggested that tax on tendu leaves should be kept at 5% as the present incidence of tax was 6%. Shri R.K. Tiwari, ACS, Uttar Pradesh, stated that tax on tendu leaves should be confined to the existing level of taxation. The Secretary stated that as bidi rolling was done in unorganised sector, it was a good idea to get tax at the stage of supply of tendu leaves itself.
9.9.6. The Hon'ble Minister from Kerala stated that he still opposed equal rate of taxation on cigarette and bidi. The Hon'ble Minister from Karnataka stated that bidi would become cheaper as cigarette attracted Cess at the rate of 160%

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was proposed to be taxed at the rate of 18%, bidi should not be taxed at the rate of 28% as it was not a luxury product. The Hon'ble Minister from Kamataka stated that bidi merited to be taxed at the rate of 28% as it was a sin good. The Hon'ble Minister from Assam stated that cultivators could be encouraged to shift from tendu leaves cultivation but no tax incentive should be given as bidi posed a serious health hazard.
9.9.7. The Hon'ble Minister from Kamataka stated that Governments should be mindful that the cost of treating the poorer sections of the society would also largely fallon the Government. The ACS, Uttar Pradesh stated that for the sake of good optics, the rate of tax on bidi should be 18%. The Hon'ble Minister from Chhattisgarh stated thatif tendu leaves was being taxed at the rate of 18%, then the tax rate on Bidi should be increased, as otherwise the cost of Bidi would come down. The Hon'ble Minister from Maharashtra stated that tendu leaves were

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explained the present tax rates on various categories of precious stones and precious metals. He stated that pearls, diamonds, other precious stones and synthetic or reconstructed precious stones were charged to nil rate of Central Excise duty. He further stated that dust and powder of natural or synthetic precious stones was charged to Central Excise duty of 6%; silver unwrought or in semi manufactured forms at the rate of 8.5% and gold unwrought or semi manufactured form were charged to duty at the rate of 9.35% and base metals or silver clad with gold; platinum, unwrought or in semi manufactured form; and base metals, silver or gold clad with platinum not further worked were chargeable to duty at the rate of 12.5%. He further stated that articles of jewellery were charged to Central Excise duty at the rate of 1 % without input tax credit and at the rate of 12.5% with input tax credit. He added that imitation jewellery attracted Central Excise duty at the rate of 6%. As regards VAT

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The Joint Secretary (TRU-I), CBEC, stated that in the 4th Meeting of the Council, it was decided that the rate of tax on Gold shall be decided by the Council after the completion of the fitment exercise by the Fitment Committee. The Hon'ble Minister from West Bengal stated that since VAT and Central Excise duty rate was 1 % each, tax on gold should be at the rate of 2%. He added that this would carry a good message that care had been taken of people across the population. The Hon'ble Deputy Chief Minister of Gujarat supported the proposal to keep a low rate of tax on gold. The Hon'ble Deputy Chief Minister of Delhi stated that the tax rate on gold should be kept low in order to curb tax evasion. The Hon'ble Ministers from Telangana and Maharashtra also supported a low rate of tax on Gold. The Hon'ble Minister from Karnataka stated that during his interaction with trade representatives, they raised the issue as to what was the justification to tax gold at a low rate when it

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item. He proposed that the rate of tax on gold should be 5%. The Hon'ble Minister from Goa supported this proposal and advised against having a new rate under GST. The Hon'ble Ministers from Odisha and Assam also supported a tax rate of 5% on gold as the present incidence of tax was 2%. The Hon'ble Minister from Bihar stated that gold should not be taxed at a low rate as it was a means of hoarding black money and pointed out that more than 30 crore people in the country were below the poverty line and they could hardly afford to buy gold. He stated that gold was like a luxury good. The Hon'ble Minister from Andhra Pradesh stated that gold should be taxed at the rate of 5% in order to achieve revenue neutral rate.
9.10.3. The Hon'ble Minister from Chhattisgarh stated that the main issue in respect of gold was evasion of tax and a low rate of tax should be kept in order to bring gold in the tax net. The Hon'ble Minister from Jammu & Kashmir stated that there was no j

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the rate of 5%. The Hon'ble Ministers from Gujarat, Delhi, Uttarakhand, Maharashtra, Uttar Pradesh, Rajasthan, Telengana, Punjab, Puducherry, and Haryana expressed a preference to tax gold at the rate of 2%. The ACS, Tamil Nadu also supported a tax rate of 2% on gold bullion and observed that tax collection from jewellers was very less because they claimed very high wastage or it was difficult to distinguish between machine made and handmade jewellery in their premises.
9.10.5. The Hon'ble Chairperson observed that the Council had a vertically divided opinion between 2% and 5%. He stated that he agreed with the arguments of the Hon'ble Ministers from Kerala and Bihar for not supporting a low rate of tax but it also needed to be borne in mind that higher tax rates on gold would lead to smuggling as roughly the annual demand for gold in India was about 1000 metric tonnes. He stated that gold and cigarettes were the largest smuggled items in India. The Hon'ble Deputy Chief M

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e levied on rough diamond to create an audit trail. The Council agreed to this suggestion. The Secretary further clarified that cut and polished diamond would be taxed at the same rate as jewellery, i.e., 3%.
CSD Canteen
9.10.7. Introducing this subject, the Secretary stated that the Canteen Stores Department of the Armed Forces (commonly referred to as CSD), was created to provide easy access to quality products of daily use, at prices less than market rates to the soldiers, ex-servicemen and their families and it was not driven by profit motive. He stated that the Canteen Stores Department had 34 depots strategically located across India which in turn catered to thousands of Unit Run Canteens (URCs) which it was mandated to serve. He explained that presently, CSD enjoyed partial or full exemption (which varied from State to State) on procurements by CSD, supplies by CSD to the URCs and supplies by URCs to the customers. He stated that during 2015-16, sales from CSD was about Rs. 15

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ether States would like to give full reimbursement. He stated that in this view, the alternative suggestion was that the present scheme of VAT exemption could be continued by offering a 50% tax reduction for supplies to CSD through a refund mechanism where the Central Government would bear half the burden. He stated that refund of CGST and SGST could be given for supplies to CSD canteens and the subsequent supplies to the Unit Run Canteens and from there the customers could be exempt from the tax. He added that under this scheme, a different rate for supply to CSD canteen was not being applied and only a mechanism of refund would be implemented through a notification. The Hon'ble Chairperson observed that earlier the entire burden of exemption for CSD Canteen was on the States but now 50% of this burden would be shared by the Centre while refunding the tax proceeds.
9.10.9. The Secretary requested the Council to consider whether the same treatment could be given to the para military f

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nter alia clarified the rate of tax for goods like edible mixtures or preparations of vegetable fats or vegetable oils; organic manure put up in unit containers and bearing a brand name; erasers; other refractory ceramic goods; and glass beads. The Council approved the amendments proposed in the Addendum.
10. For agenda item 4, the Council approved the rates of GST on supply of goods as listed in Volume-2 of the detailed agenda notes with the following modifications: –
(i) to tax cereals, pulses and flour put up in unit container and bearing a registered brand name at the rate of 5% instead of keeping them in the exempt category;
(ii) to tax goods falling under Chapter heading 8437 (cleaning, sorting, grading machinery; milling machinery) at the rate of 5% instead of the proposed rate of 12%;
(iii) to tax footwear with retail sale price of less than Rs. 500 at the rate of 5% instead of the proposed rate of 12%;
(iv) to tax raw jute at Nil rate instead of the proposed rate of 5

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pensation Cess. The cost of concessions to CSD shall be borne equally by the Central Government and the State Governments; the subsequent supplies from the CSD to the Unit Run Canteens and from the CSD or Unit Run Canteens to the customers shall be exempt from GST.
Agenda Item 5: Presentation on concept note on operationalizing the Anti-profiteering Clause in GST Law:
11.1. Introducing this agenda item, the Secretary stated that Section 171 of the CGST Act and the corresponding provision in the SGST Act required that any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit should be passed on to the recipient by way of commensurate reduction in prices. This Section also provided for constitution of an Authority or empowering any existing Authority to examine whether the benefit of input tax credit or reduction in tax rate availed by a registered person had actually resulted in a commensurate reduction in the prices of the goods or service

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ards, in the CBEC, Who have the  experience of carrying out investigation in relation to applications for Safeguard action under the WTO Agreement on Safeguards. He stated that inquiry report with its recommendations would be referred back to the Standing Committee and then either the Council itself or a Committee constituted by the Council could take a final decision.
11.2. The Secretary informed that during the meeting of officers of the Central and the State Governments held in the morning, a major doubt expressed was whether the Council should itself take a decision as there could be several Court cases arising out of such decisions and it might not be advisable to expose the Council directly to court related litigation. The CEA observed that a lot of anxiety had been expressed in the media on the Anti-profiteering clause and there was a fear of return of 'raid raj'. He suggested that as the spirit of this provision was to help in the transition to GST, the Anti-profi

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such a Body; how it should operate within the Council; and what should be the period for sunset clause. The Secretary stated that it would not be practicable to create an autonomous agency under the Council as this would be a time-consuming exercise which would defeat the very purpose of this provision. He stated that one possible organisation to conduct investigation could be the Competition Commission of India. The Hon'ble Deputy Chief Minister of Delhi observed that the experience with the Competition Commission ofIndia was not good.
11.4. The Hon'ble Minister from Kerala stated that he was happy that Anti-profiteering Rules were being considered. He observed that due to reduction in incidence of tax, there would be less collection of tax to the tune of about Rs. 50,000 crore and it was important that this should be passed on to the consumer. He suggested that a matrix of previous tax rate and present tax rate should be made available to public in order to enable them to ta

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ist of commodities, the past tax incidence and the new tax incidence. The Secretary stated that the Government could publish such information only commodity-wise and not company-wise. He added that it would be advisable to first carry out public information campaign and that newspaper publicity had already started.
11.5. The Hon'ble Minister from Mizoram supported the suggestions of the Hon'ble Chairperson. He also suggested to insert a provision for offence and punishment in the Act itself or to incorporate it in the Consumer Protection Act. The Secretary clarified that punishment on account of Anti-profiteering was inbuilt in the proposed draft Rules where it was provided that in case where profiteering was found, the taxpayer could be directed to reduce price; return the amount equivalent to the amount not passed on to the recipient by way of commensurate reduction in prices along with 18% rate of interest; or recover the amount not returned within thirty days and such amou

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il agreed with the broad principles of the draft Anti-profiteering Rules that when a complaint was received, it would be referred to a Standing Committee which would decide whether an inquiry should be initiated on the complaint and once the Standing Committee recommended an inquiry, an investigation would be carried out by an Authority and its inquiry report with the recommendations would be referred back to the Standing Committee. The Council further agreed that the Anti-profiteering Rules would be worked upon further on the basis of the discussions held in the Council.
12. For agenda item 5, the Council approved the broad principles of the draft Anti-profiteering Rules, namely, that when a complaint was received, it would be referred to a Standing Committee which would decide whether an inquiry should be initiated on the complaint and once the Standing Committee recommended an inquiry, an investigation would be carried out by an Authority and its inquiry report with the recommendat

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had been deleted which empowered the State Governments to levy taxes on the entry of goods into a local area for consumption, use or sale therein. He added that Entry 54 of List-II (State List) of the Seventh Schedule to the Constitution had been restricted to taxes on intra-State sale of petroleum products and alcoholic liquor for human consumption. Further, Entry 62 of List-II (State List) of the Seventh Schedule to the Constitution had been restricted to taxes on entertainment and amusement to the extent levied and collected by the Panchayat or the Municipality or the Regional Councilor the District Council. He added that consumption or sale of 'electricity' was a separate Entry 53 in the List-Il (State List) of the Seventh Schedule to the Constitution which read as follows: “Taxes on the consumption or sale of electricity”. He pointed out that the Hon'ble Supreme Court in a number of decisions had held that 'electricity' fell under the category of' goods&#3

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and tobacco products over and above any GST which might be imposed on supply of tobacco and tobacco products, since tobacco as a 'good' had been subsumed under GST. He stated that in light of the observations made by the Union Ministry of Law, it was proposed that the Council could recommend that the supply of 'electricity' be exempted from the levy of GST.
14. After discussion, the Council agreed to exempt the supply of 'electricity' from the levy of GST.
Notifying Provisions related to Composition Levy
15.1. Introducing this agenda item, the Secretary stated that Section 10 of the CGST Act, 2017 provided that a registered person, whose aggregate turnover in the preceding financial year did not exceed Rs. 50 lakh, could opt to pay tax under Composition levy. Under this option, which was essentially meant to reduce compliance cost for small taxpayers, a person could pay tax at an alternative rate on the turnover. He stated that the taxpayers who were register

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enable notifying relevant Rules on Composition levy. The Secretary further informed that 23 States had passed their respective SGST Acts till 31 May, 2017 but most were yet to be notified. He stated that in this view, the benefit of Composition levy would have to be granted under the CGST Act, 2017 and such option would be deemed to be allowed under SGST Act and UTGST Act as and when such Acts were notified. The Secretary proposed that the Council could approve notifying Section 10 of the CGST Act relating to Composition levy from 19 June, 2017 and the States that had enacted their SGST Act could also notify the same Section. The Council agreed to this proposal.
Notifying Provisions related to Appointment of Officers
16. Introducing this agenda item, the Secretary stated that Section 3 of the CGST Act, 2017 provided that the Central Government shall, by notification, appoint different classes of officers for the purposes of the CGST Act. Section 4 of the CGST Act empowered the Board

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and Sections 1 and 3 of the IGST Act, 2017 from 19 June, 2017 and the States that had enacted their SGST Act, could also notify the same Sections (other than the IGST Act). The Council approved this proposal.
Notifying Provisions related to Registration
17.1. Introducing this agenda item, the Secretary stated that Sections 22 to 30 of the CGST Act, 2017 provided for registration of taxpayers under GST. However, persons already registered under the existing law (Central Excise, Service Tax, Value Added Tax, Central Sales Tax etc.) were proposed to be migrated to GST through a simpler process so that the existing taxpayers were not required to apply for fresh registration for GST. The existing taxpayer would be migrated under the provisions of section 139 of the CGST Act. He informed that the process of migration of presently registered taxpayers had already started in November, 2016. He informed that the migrated taxpayers had been allotted a provisional registration. He further state

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hall, mutatis mutandis, apply to integrated tax. He stated that in this view, Section 20 of the IGST Act was also required to be notified. He added that 23 States had already passed the respective SGST Acts till 31 May, 2017 but most were yet to be notified. Therefore, issuance of registration certificates to migrated taxpayers and fresh registrations to new taxpayers would have to be granted under CGST Act, 2017 and such registrations would be deemed to be granted under SGST Act and UTGST Act as and when such Acts were notified. He proposed that the Council could approve notifying Sections 22 to 30 and Section 139 of the CGST Act, 2017 and Section 20 of the IGST Act, 2017 from 19 June, 2017 and the States that had enacted their SGST Act, could also notify the same Sections (other than the IGST Act). The Council approved this proposal.
E-Way Bills:
18.1. Introducing the agenda item on e- Way Bills, the Secretary stated that consequent upon bringing Draft Rules on e-way bills framed b

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to all kinds of goods meant that there was no adoption of risk management approach which was the essence of a modern day tax administration.
iv  The draft rules provided for strict timelines for completion of transport operation, which appeared to be impractical and removed from reality. Further any violation of time lines had penal consequence.
v. The coverage of the rules was ubiquitous and did not provide for relaxation for any kind of movement such as that for imports or exports. So any movement of the export goods from the ICD to the Gateway port or for the transhipment of the imported goods from gateway port to the ICD had not been given any relaxation from the application of rules.
vi.  The rules required that any transhipment of the goods during movement would entail the generation of a new e- Way Bill. The compliance burden created by this requirement would be huge as transhipment was one of the essential attributes of cargo movement and was required for effic

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d modalities of the implementation ofe-Way Bill system in the GST regime.
18.3. The Secretary further stated that the feedback from the stakeholders was yet to be examined by the Law Committee and in this view, finalisation of Rules and related Forms might take some time and software could be developed only after finalization of the Rules and Forms by the Council. He suggested that implementation of the e-Way Bill system could be postponed by a few months. He informed that GSTN would require about six months to put the e- Way Bill system in place, as during the first three months after the GST roll out, they would be busy in the implementation phase. The Secretary placed the agenda before the Council to discuss and decide regarding a suitable date and modalities of implementation of the e-Way Bill System in the GST regime.
18.4. Starting the discussion on the agenda item, the Hon'ble Deputy Chief Minister of Gujarat stated that in his State, the e- Way Bill system had been introd

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es which were already operating the e- Way Bill system should not go to a manual system as this would lead to tax evasion and harassment. He stated that having a borderless system would be a problem and wondered whether an agency, other than GSTN, could carry out the work of developing an e- Way Bill system. The CCT, Karnataka, stated that States like Karnataka, Gujarat, Kerala and West Bengal had an efficient e- Way Bill system and replacing them with a system of physical inspection would lead to a lot of harassment. CCT, Gujarat stated that his State had no check-posts and the e-Way Bill was being given online as well as on mobile phone. He stated that only using invoice could potentially lead to traders destroying the invoice after crossing the inter-State border and there would be no trace of movement of goods leading to evasion of tax. He suggested that till the e-Way Bill system was introduced in GST, the States should be allowed to retain their present system of validation.
18.

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ble bidder. He added that the successful bidder would take further two to three months to develop the software, which would be tested and then rolled out. The Secretary observed that the Rules on e-Way Bill system were yet to be reviewed by the Law Committee and the process of tendering and subsequent work could take about five months. The Hon'ble Minister from Odisha stated that in Odisha, waybills were generated online and waybills were for inter-State movement of goods only and not for intra-State movement of goods. However, the present system should continue till such period when GSTN created e-waybill system. The CCT, Gujarat, stated that the Law Committee would try to finalise the e- Way Bill system at the earliest and that the NIC (National Informatics Centre) could possibly do this work in the shortest time span. The Secretary enquired whether the existing e-Way Bill system of Karnataka could be scaled up to make it operational at all-India level. The CCT, Karnataka, stated

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rson for having invited them to the Council meeting. He highlighted the problem peculiar to the UT of Andaman and Nicobar, namely, that they were situated about 1250 km into the sea and as a result, cost of goods supplied to these islands increased between 5% and 25%. He stated that in order to allow the local residents access to goods at a reasonable price, no VAT was introduced in the UT. He stated that with the introduction of GST in the UT of Andaman and Nicobar, the goods would become expensive and he suggested to establish a mechanism to give compensation to the UT of Andaman and Nicobar. The Administrator of Lakshadweep also stated that they had no octroi etc. and introduction of GST would lead to increase in prices. The Secretary stated that their problems would be looked into separately. The Hon'ble Lt. Governor of Andaman and Nicobar also stated that presently they had no bureaucracy dealing with tax but they were training their staff and thanked the Central Government fo

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, known as Karupatti and Palmyra Sugar (Pana Kalkandu) should be at Nil rate along with Cane Jaggery; entry at Chapter 9, item 10 taxable at the rate of 5% should be expanded as follows: ” … curry and other spices, masalas using mixture of spices of all forms and in all varieties”; unbranded sugar confectionery be taxed at 5% instead of 18%; sea shells and handicraft items made from them should be Nil rated; pickles be taxed at the rate of 5% instead of 18%; electrical apparatus irrespective of capacity should be taxed at 18%; roasted gram should be included in Chapter 7, item 11 as “fried grams”; glass for corrective spectacles and frames and mounting for spectacles should be kept at 12% instead of 18%; attachments to tractors should be taxed at 12%; cess on motorcycle should be only for engine capacity above 500 cc; concrete blocks/bricks be taxed at a rate lower than 18% and fly ash bricks should be taxed at 5%; wet grinder should be taxed at 18% instead of 28%; air compressors an

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ould be considered by the Fitment Committee of officers and their recommendations could be placed before the Council. The Council agreed to this suggestion.
21. The Hon'ble Minister from West Bengal raised an issue regarding the timeline for implementation ofGST. He stated that the state of preparedness for GST roll out was not adequate because of several factors like Rules having not been finalised, GSTN not being fully ready, etc. He stated that because of this, July 2017 deadline for GST implementation looked difficult to achieve. He proposed that the deadline for implementation of GST should be extended by one month. The Hon'ble Chairperson observed that most of the issues relating to implementation of GST stood resolved by the Council. The Hon'ble Minister from Maharashtra stated that while passing the SGST Act, they had given an assurance in their Legislative Assembly that GST would be implemented by 1 July, 2017 and this deadline should not be changed. The Hon'b

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9 June, 2017 and the States that had enacted their SGST Act, could also notify the same Sections (other than the IGST Act);
22.4. to notify Sections 22 to 30 and Section 139 of the CGST Act, 2017 and Section 20 of the I G ST Act, 2017 from 19 June, 2017 and the States that had enacted their SG ST Act, to also notify the same Sections (other than the IGST Act);
22.5. to defer a decision on the e- Way Bill system and to ascertain whether NIC along with GSTN could create an all-India e-Way Bill system in a short time frame;
22.6. all representations regarding reduction in rates of tax to be submitted within a day or two and these shall be considered by the Fitment Committee of officers and their recommendations shall be placed before the Council;
22.7. the deadline for GST implementation shall continue to be 1 July, 2017.
Agenda Item 7: Date of the next meeting of the GST Council:
23. The Hon'ble Chairperson suggested that the Council could meet in a week's time to consider

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Minister, Commercial Taxes & Energy
Finance Minister
Minister, Panchayats
10
Goa
11
Haryana
Shri Vipul Goel
Ministry, Industries & Commerce
Jammu &
12
Kashmir
Dr. Haseeb A. Drabu
Finance Minister
13
Jharkhand
Shri C.P. Singh
Minister, Urban Development
14
Karnataka
Shri Krishna Byregowda
Minister, Agriculture
15
Kerala
Dr. Thomas Isaac
Finance Minister
16
Madhya Pradesh
17
Maharashtra
17 Maharashtra
18 Meghalaya
Shri Jayant Malaiya
Shri Sudhir Mungantiwar
Shri Deepak Kesarkar
Shri Zenith Sangma
Finance Minister
Finance Minister
Minister of State (Finance)
Finance Minister
19 Mizoram
Shri Lalsawta
Finance Minister
20
Nagaland
Shri Y Vikheho Swu
Minister (R&B)
CHAIRMAN'S
INITIALS
Page 46 of 58
JAYNA BOOK DEPOT
Estd. 1949
B
MINUTE BOOK
JAYNA
S No
State/Centre
Name of the Minister
Charge
21
Odisha
Shri Shashi Bhusan Behera
Finance Minister
22
Puducherry
Shri M.O.H.F. Shahjahan
Minister, Revenue
23
Punjab
Shri Manpreet Si

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etary
2 Govt. of India
3 Govt. of India
4 Govt. of India
5 Govt. of India
6 Govt. of India
7 Govt. of India
8 Govt. of India
Shri P.K. Mohanty
9 Govt. of India
10 Govt. of India
Shri Alok Shukla
11
Govt. of India
12 Govt. of India
Shri Upender Gupta
Shri Udai Singh Kumawat
13
Govt. of India
Shri Amitabh Kumar
14 Govt. of India
Ms. Vanaja N. Sarna
Dr. Arvind Subramanian
Shri Mahender Singh
Shri R.K. Mahajan
Shri P.K. Jain
Shri B.N. Sharma
Shri P.K. Srivastava
Shri Manish Kumar Sinha
Chairman, CBEC
Chief Economic Adviser
Member (GST), CBEC
Member (Budget), CBEC
Chief Commissioner, (AR),
CESTAT, CBEC
Additional Secretary, Dept. of
Revenue
Advisor (GST), CBEC
Joint Secretary, Ministry of Home
Affairs
Joint Secretary (TRU), Dept. of
Revenue
Commissioner (GST), CBEC
Joint Secretary, Dept. of Revenue
Joint Secretary (TRU), Dept. of
Revenue
Commissioner, CBEC
15 Govt. of India
Shri G.D. Lohani
Commissioner, CBEC
16 Govt. of India
17 Govt. of I

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il
38 GST Council
39 GST Council
40 GST Council
Shri Rakesh Agarwal
Shri Kaushik TG
Shri Mukesh Gaur
Shri Sandeep Bhutani
Shri Amit Soni
41
GST Council
Shri Anis Alam
Charge
Director, TRU
Director, TRU
Deputy Secretary, Dept. of
Revenue
OSD, TRU
OSD to FM
Deputy Commissioner (GST Policy
Wing), CBEC
Assistant Commissioner, (GST
Policy Wing), CBEC
Technical Officer (TRU)
Additional Secretary
Commissioner
Commissioner
Joint Commissioner
Joint Commissioner
Deputy Commissioner
Assistant Commissioner
Assistant Commissioner
Superintendent
Superintendent
Inspector
Inspector
JAYNA BOOK DEPOT
42 GST Council
Shri Sher Singh Meena
STA
43 GST Council
Shri Sharad Verma
44 GST Council
Shri Shyam Bihari Meena
TA
Page 49 of 58
Stenographer Grade I
CHAIRMAN'S
INITIALS
MINUTE BOOK
S No
State/Centre
Name of the Officer
Charge
45 GST Council
Shri Vikas Kumar
TA
46 GST Council
Shri Paresh Garg
47 GSTN
48 GSTN
Shri Prakash Kumar
49
GSTN
Shri Jag

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tary &
Commissioner
Additional Secretary
Assistant Commissioner
Chief Secretary/Advisor
Commissioner, Taxation
Deputy Resident Commissioner
Principal Secretary (Finance)
Commissioner, Commercial Taxes
Additional Commissioner,
Commercial Taxes
CHAIRMAN'S
INITIALS
Page 50 of 58
JAYNA BOOK DEPOT
Está, 1949
JAYNA
MINUTE BOOK
S No
State/Centre
Daman &
68 Diu/Dadra &
Nagar Haveli
Daman &
69 Diu/Dadra &
Nagar Haveli
Name of the Officer
Shri Sajjan Singh Yadav
Shri Sandeep Kumar Singh
Shri S.N. Sahai
Charge
Advisor to Administrator
Shri Dipak Bandekar
70 Delhi
71
Delhi
Shri H. Rajesh Prasad
72 Delhi
Shri Anand Kumar Tiwari
73 Goa
74 Gujarat
Dr. P.D. Vaghela
75 Gujarat
Ms. Mona Khandhar
76 Haryana
Shri Sanjeev Kaushal
77 Haryana
78 Haryana
Shri Vidya Sagar
79 Haryana
80
Himachal
Pradesh
Himachal
81
Pradesh
Himachal
82
Shri Sanjay Bhardwaj
Pradesh
83
Jammu &
Kashmir
84 Jharkhand
Shri Shyamal Misra
Shri Rajeev Chaudhary
Shri Onk

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hya
91
Shri Raghwendra Kumar Singh
Name of the Officer
Charge
Secretary (Finance)
Commissioner, Commercial Taxes
Pradesh
92
Madhya
Pradesh
Shri Sudip Gupta
Deputy Commissioner
93 Maharashtra
94 Maharashtra
Shri Rajiv Jalota
Shri Dhananjay Akhade
95 Manipur
Shri Vivek Kumar Dewangan
96 Meghalaya
97 Meghalaya
98 Mizoram
Shri Leonardo Khongsit
Shri G.G. Marbaniang
Shri Vanlalchuanga
99 Mizoram
100 Nagaland
101 Nagaland
102 Odisha
Shri Tuhin Kanta Pandey
103 Odisha
Shri Saswat Mishra
104 Odisha
Shri Sahadev Sahu
105 Puducherry
Dr. V. Candavelou
106 Puducherry
107 Punjab
Shri G. Srinivas
Shri R. Zosiamliana
Shri Abhijit Sinha
Shri Asangba Chuba Ao
Commissioner, Commercial Taxes
Joint Commissioner, Commercial
Taxes
Commissioner (Finance)
Assistant Commissioner
Assistant Commissioner
Secretary, Taxation
Deputy Commissioner
Finance Commissioner
Commissioner, Commercial Taxes
Principal Secretary (Finance)
Commissioner, Commercial Taxes
Joint

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Chand
Shri R.K. Tiwari
Shri Mukesh Kumar Meshram
Shri S.C. Dwivedi
Shri Vivek Kumar
Shri Neeraj Kumar Maurya
Shri HK Dwivedi
Ms. Smaraki Mahapatra
Shri Khalid A Anwar
Charge
Commissioner, Commercial Taxes
Joint Commissioner, Commercial
Taxes
Assistant Director (Systems)
Additional Chief Secretary
Additional Commissioner
Principal Secretary (Revenue)
Commissioner, Commercial Taxes
Joint Commissioner (Policy)
Commissioner, Commercial Taxes
Additional Commissioner,
Commercial Taxes
Additional Commissioner,
Commercial Taxes
Additional Chief Secretary
Commissioner, Commercial Taxes
OSD/Special Secretary
Additional Commissioner,
Commercial Taxes
Assistant Commissioner
Principal Secretary (Finance)
Commissioner, Commercial Taxes
Senior Joint Commissioner
128 Uttar Pradesh
129 West Bengal
130 West Bengal
131 West Bengal
132 West Bengal
Shri Malay Ghosh
133 GSTN
Shri C.N. Raghupathi
Infosys
134 GSTN
Shri Renganathan V. R.
Infosys
135 GSTN
Shri Indra

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2)
TAX
MARKET
Application has been replaced with declaration
Provides for allowing ITC @ 60% on such goods which
attract central tax @ 9% or more and @ 40% for other
goods even if duty paying documents not available with
traders
。 Provides for allowing ITC @ 30% and 20%
respectively of IGST
ITC available if such goods were not unconditionally
exempt from the whole of the duty of excise or were not nil
rated
Similar changes made in specific provision for credit of
taxes levied by the State at the first point of Sale
2
CHAIRMAN'S
INITIALS
Page 55 of 58
CHAIRMAN'S
INITIALS
MINUTE BOOK
Updated Rules for Transition (2/2)
INATION
TAX
MARKET
Provides for filing a declaration regarding the proportion of
supply on which VAT or service tax has been paid before
the appointed day but the supply is made after the
appointed day
â–¡ Time period for filing of declaration in relation to tax or
duty carried forward under any existing law or on goods
held in sto

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dited
raised from Rs. 1 crore to Rs. 2 Crore
Updated Rules for Returns (3/4)
NATION
TAX
MARKET
Commissioner may extend the date of matching relating to
claim of ITC on the recommendations of the Council
â–¡ Provision for electronic commerce operator required to
collect tax at source under section 52 to furnish annual
statement
Provision for examination of GST practitioners
Provision for obtaining confirmation from registered person
for any application submitted by GST practitioners
Provision for deemed enrolment of GST Practitioner in
other State or Union territory
6
Page 57 of 58
CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Updated Rules for Returns (4/4)
INATION
TAX
MARKET
â–¡ Separate return for persons supplying OIDAR services
from a place outside India to a unregistered person
Provision for auto-population of supply details of non-
resident supplier in the return of corresponding recipient
Provision for person withdrawing from composit

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Cenvat credit of cement and Steel under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 2-6-2017 Last Reply Date:- 5-6-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
Whether cenvat credit of Cement and Steel is available for a builder under GST? and if so whether it is available on repairs and renovation also?
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
As per Section 16 of CGST Act, 2017 and as per GST Input Tax Credit- Final Rules-18.5.2017 there is no restriction in availing input tax credit in respect of cement and steel. However we have to await further Notification or instructions from the Department.. As of now there is no restriction.
Reply By Himansu Sha:
The Reply:
The credit of the

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GST Council to finalise rates on gold, textiles tomorrow
GST
Dated:- 2-6-2017

New Delhi, Jun 2 (PTI) The GST Council will tomorrow finalise taxes to be levied on six commodities, including gold, textiles and biscuits, as the Centre and states gear up to roll out the new indirect tax regime from July 1.
The Council, chaired by Finance Minister Arun Jaitley and comprising state counterparts, could also consider a review in tax rates of some goods, besides clearing the rules to be followed for proforma of forms to be filled up once Goods and Services Tax (GST) kicks in.
"This meeting is important because it is likely to finalise the rates of tax and cess to be levied on the commodities remaining… Approval of amendments t

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15th Meeting of the GST Council to be held tomorrow, 3rd June, 2017 – Approval of amendments to the draft GST Rules and related forms and Finalisation of the rates of tax and cess on the remaining commodities are on the Agenda among others for tomorrow’s meeting
GST
Dated:- 2-6-2017

Press Information Bureau
Government of India
Ministry of Finance
02-June-2017 13:21 IST
15th Meeting of the GST Council to be held tomorrow, 3rd June, 2017 – Approval of amendments to the draft

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Registration for Input Service Distributor
Query (Issue) Started By: – JAIPRAKASH RUIA Dated:- 2-6-2017 Last Reply Date:- 6-6-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
what is the procedure for Input Service Distributor Registration in GST.
Whether it is open for registration on GST Website.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Only provision and form for registration of supplier of taxable goods has been notified. We have to await notification and form for registration of input service distributor.
Reply By gopal sharma:
The Reply:
Registration Process for Input Service Distributor (ISD) :-
* For the registration, he will have to apply in REG-01, and after the acknowledgment as REG-02,

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Cenvat credit allowed on inputs, services, and capital goods for non-dutiable goods if duty settled via credit account.
Case-Laws
Central Excise
Cenvat credit taken on the inputs, input servi

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PLACE OF SUPPLY OF SERVICES UNDER GST REGIME – PART I
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 2-6-2017

Place of Supply
Section 2(71) of CGST Act, 2017 defines the expression 'place of supply' as the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act, 2017 ('Act' for short).
Place of supplier of services
Section 12(2) of the Act provides for the place of supply of services where location of supplier and recipient is in India.
Section 13 provides for the place of supply of services where location of supplier or location of recipient is outside India.
Location of supper of services
Section 2(15) of the Act defines the expression 'location of supplier of services' as-
* where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
* where a supply is made from a place other than the place of business for which registration ha

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lishment most directly concerned with the receipt of supply; and
* in absence of such places, the location of the usual place of residence of the recipient.
Place of supply of services where location of supplier and recipient is in India
Section 12(1) of the Act provides that the provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India.
Place of supply directly in relation to an immovable property
Section 12(3) provides that the place of supply of services-
* directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or
* by way of lodging accommodation by a hotel, inn, guest house, home stay, club or camp

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ment entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
For restaurant etc.,
Section 12(4) provides that the place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed.
For training and performance appraisal
Section 12(5) provides that the place of supply of services in relation to training and performance appraisal to a registered person shall be the location of such person and to a person other than a registered person, it shall be the location where the services are actually performed.
For admission to a cultural, artistic, sporting etc.,
Section 12(6) provides that the place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services

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uch event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
For transportation of goods
Section 12(8) provides that the place of supply of services for transportation of goods, including mail or courier to a registered person shall be the location of each such person; a person other than a registered person, the place of supply shall be the location at which such goods are handed over for their transportation.
For transportation of passengers
Section 12(9) provides that the place of supply of passenger of transportation service to a registered person shall be the location of such person. The place of supply for a person other than a registered person shall be the place where the passenger emb

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r any other means-
* through a selling agent or a re-seller or a distributor or subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or
* by any person to the final subscriber, the location where such pre payment is received or such vouchers are sold;
* in other cases the address of the recipient as per the records of the supplier of services; where such address is not available, the place of supply shall be the location of the supplier of services.
For banking and other financial rules
Section 12(12) provides that the place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services. If the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of servi

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Declaration of valid GSTIN in Customs documents (BE/SB)
PUBLIC NOTICE NO. 18/2017 Dated:- 2-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035
F. No. S2/08/2017-EDI
Date: 02/06/2017
PUBLIC NOTICE NO. 18/2017
Sub: – Declaration of valid GSTIN in Customs documents (BE/SB)-reg.
It is hereby informed to all concerned Trade and Public that Declarati

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Declaration of GSTIN in Customs Documents-reg.
12/2017 Dated:- 2-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU-575010
C.No. S-26/04/2016 Cus Tech
Date: 02.06.2017
PUBLIC NOTICE NO. 12/2017
Subject: Declaration of GSTIN in Customs Documents-reg.
Attention of the Importers, Exporters, Customs Brokers and the members of Trade is invited to the above mentioned subject.
2. As you are aware Goods and Services Tax will be rolled

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Gst on work contracts
Query (Issue) Started By: – Ravinder Gupta Dated:- 1-6-2017 Last Reply Date:- 20-7-2017 Goods and Services Tax – GST
Got 19 Replies
GST
Plz tell: what will be the rate of GST on work contracts? will it will be applicable on already ongoing works (started before GST)
Reply By Himansu Sha:
The Reply:
In my view the ongoing projects will be wcs.
Reply By Ganeshan Kalyani:
The Reply:
It is works contract service.
Reply By KASTURI SETHI:
The Reply:
New GST rate will be applicable on works contract services from the date of implementation of GST.
Reply By MUKUND THAKKAR:
The Reply:
if contract before GST kindly review the same, and make necessary changes in contract terns as per GST.
Reply By Himansu

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mmina Tammina:
The Reply:
What about contracts that are awarded pre-gst? The tender rates didnt imply gst in it. How is it the government wants to collect more tax when the tender was called pre-gst? And the quote didnt imply any gst implication
Reply By JAYACHANDRA KEERTHI:
The Reply:
Whether TDS is applicable for Works contract service in GST regime?
Reply By JAYACHANDRA KEERTHI:
The Reply:
Distination based tax will be charged or tax will be received where we recevied from order ? (i.e tax will be charged for Billed party or Ship't party)
Reply By Rudrayani Shedjale:
The Reply:
Previously Civil work contract services provided to Government Agency/Authority were exempted from serve tax. Now under GST is there such exemption?

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Writing off of stock post GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 1-6-2017 Last Reply Date:- 2-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
What are the provisions in respect to write off the stock as on the date of implementation of GST and the stock acquired after the implementation of GST?
Reply By Ganeshan Kalyani:
The Reply:
The corresponding input tax credit is required to be reversed.
Reply By MUKUND THAKKAR:
The Reply:
Rule 3(5B) in the

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Transactions whether inter state or intra-state?
Query (Issue) Started By: – Yatin Bhopi Dated:- 31-5-2017 Last Reply Date:- 4-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear expert,
We are manufacturer and having factory in Maharashtra. Please let me know whether below transaction are inter state of intra state as per place of supply (section 10 of IGST act).
Sr. No
Bill to
Ship to
Terms of conditions
Whether Intra-state\Inter state?
3
Maharashtra
Delhi
Ex-Works
5
Delhi
Maharashtra
Ex-Works
6
Delhi
Maharashtra
Transport by us (door Delivery)
7
Delhi
Karnataka
Ex-Works
9
Delhi
Delhi
Transport arrange by us to handover goods to customers transporter in Maharashtra.
Reply By Himansu Sha:
The

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Dr. Hasmukh Adhia, Revenue Secretary reiterates that the Goods and Services Tax (GST) would be implemented from July1, 2017; States that GST would help in creating lot of jobs for young generation
GST
Dated:- 31-5-2017

Dr. Hasmukh Adhia, Revenue Secretary, Ministry of Finance, Government of India categorically stated that the Goods and Services Tax (GST) will be implemented from July 1, 2017. Dr Adhia was speaking at a Town Hall Meeting with GST stakeholders including Tax Assesses, Traders and representatives of Trade Unions in Bengaluru, Karnataka yesterday. The Meeting was jointly organized by the Chief Commissioner of Central Excise and Service Tax, Central Board of Excise & Customs (CBEC), Government of India and the Commi

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uld bring in uniformity of different tax laws and tax rules.He said that there would be seamless transfer of input tax credit under GST regime. In his concise briefing, Dr Adhia clarified the doubts of various stakeholders about different issues relating to GST. He also assured to reply to the queries and to clarify the doubts of people at large about GST through the GST Twitter handle.
Speaking on the occasion, Shri Krishna Byre Gowda, Agriculture Minister, Government of Karnataka and Member of the GST Council spoke at length and explained the rationale of tax structure under GST regime. He also elaborated the contribution of GST Council under the Chairmanship of the Union Finance Minister Shri Arun Jaitley which took all the decisions so

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Valuation of supply under CGST Act,2017 and Rules thereof
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 31-5-2017

Value for supply of goods and services is important part of GST. For valuing any goods or services is subject matter of discussion and contentious in nature . Value means price of any goods or service on which tax to be imposed particularly when parties are related or distinct person. This has all been incorporated in Section 15 of the CGST Act,2017. Main basis of valuation is Transaction value which has not been defined in the Act but includes having price , between person not related and the price being sole consideration. In valuation one need to keep in mind the inclusion and exclusion from the price of goods and service on which tax under GST Shall be charged.
Value of Taxable Supply
* The value of supply of goods or supply of services shall be transaction value that is price actually paid or payable where the supplier and recipient of s

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e time ofsupply provided such discount is recorded in the invoice.
b] after the supply has been effected if;
i] discounts is given as per the agreement entered into at or before the supply and linked to relevant invoices.
Ii] Input tax credit is reversed by the recipient of supply on such discount.
Where the value can not be determined as per sub section 1, the same shall be determined as may be prescribed.
Valuation Rules
* Value of supply of goods or service where the consideration is not wholly in money
Value Shall be
* Open market value
* If OMV is not available, Total consideration in money.
* If above two are not available, value of supply of goods or service or both of like kind and quality.
Example
Where a new phone is supplied for ₹ 20000 along with the exchange of an old phone and if the price of the new phone without exchange is ₹ 24000, the open market value of the new phone is ₹ 24000.
Value of goods or service or both between distin

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the value goods or services or both can not be determined as per the proceeding rules, the value shall be 110% of the cost of production or manufacture or cost of acquisition or cost of provision.
Residual method for valuation of goods or services or both
Where the value goods or services or both can not be determined as per the Rules 1 to 4, same can be fix by reasonable means consistent with principles and general provision of section 15 and these rules. In case of supply of services , the supplier may opt for this rule.
Determination of value in respect of certain supplies
* Value of supply in relation to purchase and sale of foreign currency. At the option of supplier may be any hereinafter;
a] The value of supply of service in purchase or sale of foreign currency including money changing shall be determined by supplier of service as follows:
* When currency used is INR, difference of buying and selling and RBI rate for currency at that time.
* If RBI rate are not avai

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behalf of policy holder if such amount has been intimated to policy holder.
* In case of single premium annuity, 10% of single premium
* In case of other, 25% of premium charged in the first year and 12.5% of premium in subsequent year.
Provide that this rule will not apply where premium paid by policy holder is towards coverage of risk cover in life insurance.
Where taxable supply is provided by person dealing in buying and selling of second hand goods and no ITC has been claimed, value in this case shall be the difference of buying and selling of goods.
Where the purchase value of goods repossessed from defaulting borrower, who is not registered, Value of goods shall be reduced by 5% per quarter or part of the quarter from the date of purchase to the date of sale by person taking the repossession.
Value of token or voucher or coupon or stamp which redeemable against supply of goods or services or both shall be equal to money value of goods or service redeemed against suc

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th so procured or supplied as pure agent of supply.
iii] does not use his own interest
iv] receive only actual amount incurred to procure such goods or service
Rate of exchange of currency other than Indian rupees
The rate of exchange for determination of value of goods or service or both shall be the reference rate of RBI on the date of time of supply in terms of Section 12 & 13 of Act.
Value of supply inclusive of integrated tax, central tax , State tax and Union territory tax
Tax Amount = value inclusive of tax* tax rate
100+ tax rate
FAQ ;
* Is reference to GST Valuation rules requires in all cases.
Ans. No. it is required only in those cases where value can not be determined u/s 15[1].
Can the transaction value referred in Section 15[1]be accepted.
Ans. Yes. It can be accepted after accepting the inclusion in section 15[2]. Further transaction value can be also accepted where the transaction is between related person and price is not influenced.
Whether pos

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Declaration of valid PAN Number in Custom Documents (Bills of Entry/Shipping Bills) to avail IGST credit on imports & GST refund on exports.
06/2017 Dated:- 31-5-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, PUNE
ICE HOUSE, 41/A, SASSOON ROAD, PUNE-411001
F. No. VIII/Cus/TECH/PN/&SI//48-75/2016
Date : 31-May-2017
PUBLIC NOTICE No. 06/2017
Subject:- Declaration of valid PAN Number in Custom Documents (Bills of Entry/Shipping Bills) to avail IGST credit on imports

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States may gain 350-450 billion in revenue post GST: Standard Chartered
GST
Dated:- 30-5-2017

New Delhi, May 30 (PTI) States can look at a higher revenue of ₹ 350-450 billion after GST implementation in mid-2017, says a Standard Chartered report.
According to Standard Chartered Bank's report titled India States' Finances: The other half of the story post GST implementation states can look at a total gain of ₹ 350-450 billion, roughly around 0.2-0.3 per cent of GDP.
The study that assessed underlying dynamics of various states' finances over a decade said if they can keep their fiscal deficits within the budgeted target, and the Central government adheres to its target of 3.2 per cent of GDP, the combi

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GST: THE GAME CHANGER FOR E-COMMERCE SECTOR
By: – CANeha Somani
Goods and Services Tax – GST
Dated:- 30-5-2017

Introduction:
In today's new economy, knowledge and information have become the main production factor. In this context, innovation and technical progress have a major contribution to the durable economic development. The electronic commerce is the key for enterprises' competitivity in this informational era, insuring the access to new market segments, increasing the speed of developing business, the increased flexibility of commercial policies, decreasing the provisioning, sale and advertising costs, simplifying the procedures etc. The impact of the electronic commerce upon the companies and upon society will be of great importance both as extent and as intensity. This study aims to establish the ways of making the Internet trade activities more effective and the possibilities by which this kind of activity contributes to the economic development and bec

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, reduction of exemptions, enable better compliances etc. thereby resulting into formation of common national market for goods and services .
Present Tax Scenario
Presently, e-commerce companies face five indirect taxes including service tax, central sales tax (CST), value-added tax (VAT) and customs duty. At present the centre taxes the sale of services and states tax the sales of goods. Therefore service tax, CST and customs duty have to be paid to the centre while VAT has to be remitted to the state governments. After the implementation of GST, it will become simple. Sellers on e-commerce will have to pay tax in the state where the delivery happens. In the long-run the creation of a unified market place may reduce the tax burden, inventory cost and logistical issues, and ensure seamless movement of goods across the country. Many producers, sellers and consumers will have easy access to an all-India market as there will be development of seamless national supply chain.
In case of

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Source (TCS) provision for e-commerce operators with respect to goods sold or services supplied through their portal which shall significantly increase the compliance burden on the industry.
E-Commerce:
Section 2(44) of the CGST Act, 2017 defines an Electronic Commerce to mean the supply of goods and/ or services, including digital products over digital or electronic network.
Thus, the scope of e-commerce is as follows:
* Supply of goods and/ or services
* Such supply or transmissions shall be over digital or an electronic network (primarily internet)
E-Commerce Operator:
* Section 2(45) of the CGST Act , 2017 defines an Electronic Commerce Operator (Operator) as every person who, owns, operates or manages digital or electronic facility or platform for electric commerce.
Transactions carried out by an e-commerce operator
Following transactions / events take place generally, when a transactions carried out by an e-commerce operators:
* Various products and services availa

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) every electronic commerce operator;
Tax Collection at Source (TCS) provisions to be applicable:
* Section 52 of the CGST Act , 2017 provides that the e-commerce operator not being an agent is required to collect (i.e. deduct) an amount at the rate of one percent from the net value of taxable supplies made through it where the consideration with respect to such supplies of goods and / or services is to be collected by the operator. The amount so deducted/collected is called as Tax Collection at Source (TCS).
* 'Net value of taxable supplies' shall mean the aggregate value of taxable supplies of goods or services other than the services on which tax shall be paid by the e-commerce operator made during any month by all registered taxable persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.
* E-commerce operators will have to collect tax at source (TCS) in addition to what GST is payable in the states in

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been prescribed in the GST Rules.
Actual suppliers can claim credit of the TCS:
Such TCS which is deposited by the operator into Government account will be reflected in the cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies by the actual supplier.
E-Commerce operator required to furnish information to the Government:
* Section 52(12) of CGST Act , 2017, provides that an officer not below the rank of Deputy Commissioner by serving a notice either before or during the course of proceedings , may require the operator to furnish details relating to:
(i) supplies of goods / services effected through the operator during any period;
(ii) stock of goods held by actual supplier making supplies through such operator in the godowns or warehouses belonging to the operator and registered as additional pla

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ed.
* Such supplier would be liable to pay tax along with interest at the rate specified under section 50 on the amount so added from the date such tax was due till the date of its payment.
Likely Impact in GST regime:
Based on the provisions of CGST Act, 2017, e-commerce companies shall be impacted, both positively and negatively under the GST regime.
* The e-commerce companies may have to revamp the current models, as the VAT rate arbitrage available in the current law may not be available in GST. Tax Collection at Source (TCS) provisions have been introduced on e-commerce operators in the GST Act. However, there are no provisions relating to collection of tax at source under the current tax regime.
* The procedure for all the invoices / receipts towards inward and outward supplies will become cumbersome as each one of them will have to be uploaded in the system.
* The frequency and number of returns to be filed will go up.
* Mandatory registration to be taken by the e-c

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nal supply chain.
Major challenges in GST:
GST poses multifarious challenges to e-commerce sector. Some of them are as follows:
Sales Return
Under CGST Act , 2017 , once the goods are being supplied, suppliers need to charge the GST on the bill and the same need to be paid to the Government. But if the goods are being returned back from the customer, whether the assessee can claim the credit of the same or can apply for refund. Certainly, there is no provision enumerated in the Act in this regard. As per section 54 of the CGST Act , 2017, refund can be apply only when there is unutilized credit on account of exports or when there is credit accumulation on account of rate of tax on inputs being higher than the rate of tax on outputs. Taking into fact that around 30% of the products are being returned in online retails, it's going to hit the sector very hard.
Books of account
As per section 35 of the CGST Act,2017, every registered person shall maintain books of account at his pri

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n his statement should be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return filed for the same calendar month or any preceding calendar month. If the above do not match within a reasonable time, then the supplier would be liable to pay tax along with interest at the rate specified under section 50 on the amount so added from the date such tax was due till the date of its payment.
Discounting
The Vendors Offer a lot of discounts post invoicing which may not be known at the time of invoice and may be innovative and different from trade norms. As per the CGST Act , 2017, these discounts may not be allowed as deduction from transaction value on which GST would be calculated as section 15 of the CGST Act , 2017 allows only such post-supply discount which is established as per the agreement and is known at or before the time of supply and specifically linked to relevant invoices. Moreover, there is a concept of sizable discou

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ould immediately do?
* Review of existing business models
* Review of supply chain management
* Vendor training modules to ensure compliances and harmony with e-com's procedures / documentations
* Standardization of documents, invoices etc.
* Vendor contracts / documentation
* Review / change of ERP / operational software
* Accounting changes
* Impact analysis
* Supply chain / logistics analysis
* Staff training
Conclusion
GST is surely going to be a game changer for e-commerce businesses as there are no provisions relating to collection of tax at source under the current tax regime. In order to mitigate the challenges being posed by e-commerce transactions, the Act endeavors to establish a compliance mechanism to ensure that the appropriate taxes are discharged by the actual suppliers supplying goods or services through electronic portals.
Reply By Anoop Dubey as =
We qualified as GST Suvidha Provider and we aim to deliver pre-and post GST rollout to our

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Transitional provisions-Credit of tax paid in relation to unsold stock [Section 140(3)] – Actual Credit as well as Notional Credit – Part-II
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 30-5-2017

Trader's eligibility to claim credits on unsold stock on stock- Transitional Provision – Section 140(3)
State Levies
Taxpaying document available
Q. Whether a person can claim the credit for taxes paid in relation to goods lying in the stock where such person is having taxpaying documents?
Ans. As per section 140(3) of SGST Act, 2017, a registered person under GST who was-
* not liable to be registered under the existing law, or
* sale of exempted goods or tax-free goods, or
* goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State under the existing law but which are liable to tax under this Act, or
* where the person was entitled to the credit of input tax at t

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e credit under GST in relation to unsold stock:
* such inputs and/or goods are used or intended to be used for making taxable supplies under this Act,
* the said registered person is eligible for input tax credit on such inputs under this Act,
* the said registered person is in possession of invoice and/or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs, and
* such invoices and /or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day.
Notional Credit @40%
Taxpaying document not available
Q. Whether a person can claim the credit for taxes paid in relation to goods lying in the stock where such person is not having taxpaying documents?
Ans. As per proviso to section 140(3) of SGST Act, 2017 read with Rule 1 (3) of the Transition Rules, 2017, a registered person under GST can claim credit in relation to goods which have suffered tax at the first point of their sale i

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of capital goods cannot be claimed.
Q. What will be the eligible credit amount that a person can claim in the case where the person is not having taxpaying documents?
Ans. If a registered person is not having taxpaying documents (like tax invoice, bill of entry etc.) then a person can claim the credit equivalent to the 40% of SGST paid on the supply of such unsold stock.
For example, a person is having the stock worth of Rs. 50,000/- as on appointed date. Such person has supplied goods for Rs. 60,000/- and on which he has paid SGST @28% i.e., Rs. 16,800/-(Rs. 60,000@28%). Now, in accordance with the provisions of Transition Rules, he can claim credit to the extent of 40% of SGST paid, i.e., Rs. 6,720/- (Rs. 16,800@40%).
Q. Is there any time period to avail this scheme?
Ans. Yes, to claim benefit under this scheme, a person has to claim credit within 6 tax periods.
Q. What are the conditions to avail credit of tax/duty paid in relation to unsold stocks as on appointed date?
Ans.

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can avail credit under this scheme.
Reply By Ganeshan Kalyani as =
Please check “credit is eligible on 40% of SGST payable “. In my 40% of central GST payable would be available as credit.
Dated: 31-5-2017
Reply By CASanjay Kumawat as =
For the credit of excise duty – 40 percent of CGST
[Legal reference : proviso to section 140(3) of the CGST Act, 2017 read with Rule 1(3) of the Transitional Rules, 2017 (For CGST only)]
For the credit of VAT -40 percent of of SGST
[Legal reference : proviso to section 140(3) of the SGST Act, 2017 read with Rule 1(3) of the Transitional Rules, 2017 (For SGST Only) ]
In the present case, I have discussed about credit in relation to VAT , accordingly , 40 percent of SGST payable shall be allowed​ as credit.
Dated: 31-5-2017
Reply By Krishna Murthy as =
Purchases made from outside the state (CST purchases) and tax paid to the seller and issued 'C' form to the seller. Such purchase is lying as stock as on appointed date. Can IT

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Time of Supply – GST
By: – CAJUGAL DOSHI
Goods and Services Tax – GST
Dated:- 30-5-2017

Background –
Point of taxation means the point in time when goods have been deemed to be supplied or services have been deemed to be provided. The point of taxation enables us to determine the rate of tax, value, and due dates for payment of taxes.Under GST the point of taxation, i.e., the liability to pay CGST / SGST, will arise at the time of supply as determined for goods and services.
Sr. No.
Particulars
Goods
Services
1
Normal mechanism
if invoice issued in time(See Note 1)
Earlier of two:
* Date of invoice or
* Date of receipt of payment
Earlier of two:
* Date of invoice or
* Date of receipt of payment
Normal mechanism
if invoice not issued in time
Earlier of two:
* Last date for issue of invoiceor
* Date of receipt of payment
Earlier of two:
* Date of provision of service or
* Date of payment
Others
Date as per books
2
Reverse charge mecha

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Date of return on which it is to be filed
Date on which tax is to be paid
5
In case of addition to the supply(by way of interest, penalty or late fees)
Date of supply to the extent of addition should be date on which supplier receives such addition.
Date of supply to the extent of addition should be date on which supplier receives such addition
Notes
* In case the supplier receives amount up to INR 1000 in excess of invoice amount, then he can opt the date of Invoice in respect of such excess
“Supply” shall bedeemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment.
Date of receipt of payment will be earlier of two:-
* Date on which entry entered in books of accounts or
* Date on which payment credited to bank account
“voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied

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tatements of accounts
Before or at the time ofeach such statement is issued or
Successive payments
Before or at the time of each such payment is received
3
In case of supply of services
Banking company or Financial/Non-financial institutions
Before or within 45 days from date of supply of service
Other cases
Before or within 30 days from date of supply of service
Supply between distinct persons in case of insurance or banking company or financial institution including NBFC or telecom operator or class of supplier as notified by government
When such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
4
In case of continuous supply of services
Due date of payment is ascertainable
On or before the due date of payment
Due date of payment is not ascertainable
On or before such time when the supplier of service receives the payment
Payment is linked to the completion of an event
Onor before completion of

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GST for differed (after commissioning & acceptance etc) payment.
Query (Issue) Started By: – MohanLal tiwari Dated:- 29-5-2017 Last Reply Date:- 2-6-2017 Goods and Services Tax – GST
Got 6 Replies
GST
GST is payable on advances received from customers, what is provision for GST where part payment (5% or 10%) is payable after three / six months of receipt & acceptance of goods and balance 10% or 20% payment after successful installation & commissioning or performance of equipment.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 31 (5) of CGST Act, 2017-
Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of services,
(a) where the due date of payment is ascertaina

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e according to the above provisions you have to issue the invoice in your case.
Reply By MohanLal tiwari:
The Reply:
Mr Rajgopalan Sir,
Your reply to above query is for services " Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of services, whereas in our case, we are supplying goods (machinery parts) and payment terms is say – 10% advance against ABG after order acceptance, 70% against receipt of mtls by consignee, 10% against PBG after 6 months of receipt of goods, balance & final 10% against PBG after successful installation and trial of equipment.
In the sub-section 4 & 5 of the Rule also not applies correctly as it is not continuous supply.
Reply By Rajagopalan Ranganathan:
The Reply:

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The Union Finance Minister, Shri Arun Jaitley: Goods and Services Tax (GST) is an efficient tax system which not only checks tax evasion but also helps evolving India to become very strong society
GST
Dated:- 29-5-2017

The Union Finance Minister, Shri Arun Jaitley: Goods and Services Tax (GST) is an efficient tax system which not only checks tax evasion but also helps evolving India to become very strong society
FM inaugurates the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) Campus in Bengaluru today
Inaugurating the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) Campus in the Bengaluru today, the Union Finance Minister Shri Arun Jaitley said that Indirect Taxation regime in the count

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