Goods and Services Tax

GST — Migration of existing Central Excise and Service Tax assessee to GST
TRADE NOTICE No. 16/2016 Dated:- 18-1-2017 Trade Notice
GST
OFFICE OF THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX
HYDERABAD-IV COMMISSIONERATE
POSNETT BHAVAN : TILAK ROAD : RAMKOTE : HYDERABAD-500001
C. No. V/08/01/2016-Tech
Date: 18.01.2017
TRADE NOTICE No. 16/2016
Sub: GST – Migration of existing Central Excise and Service Tax assessee to GST – regarding.
Attention of the members of trade, industry and all concerned is invited to the subject matter mentioned above.
2. As per Section 166 of draft CGST Act read with relevant rule, every central excise / service tax assessee having a valid PAN shall be granted registration under GST regime on a provisional basis. For such assessees, GSTN shall generate provisional IDs and communicate same to the assessees through CBEC for migration to the GST regime. The director general of Systems, CBEC has made necessary arrangements for comm

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ainment Tax), you may have already initiated this process of migration and no further action suggested below would be applicable to you.
A schematic representation of the migration process is given below:
In order to migrate to GST, you need to have a provisional ID and password. These details you can obtain by logging into ACES portal (www.aces.gov.in). These details are being obtained from GSTN and you may periodically log in to see your status.
You are required to use the provisional ID and password to log into GSTN portal (www.gst.gov.in) to fill up the required details and upload the supporting documents. After you provide the requisite details, an ARN (Application Reference Number) would be communicated to you by GSTN. Once you have the ARN, you would migrate to GST on the scheduled GST roll out date with issue of Provisional Certificate.
Please note: In case your Central Excise or Service Tax registration does not have a valid Income Tax PAN number, you need to obtain the

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8
Service Tax Division-I
G. Samraj Kumar
Superintendent
040-24760797
Service Tax Division-Il
C. Devamani
Superintendent
040-24764572
You can also send mail at cbecmitra.helpdesk@icegate.gov.in.
(A.R.S. KUMAR)
COMMISSIONER
=============
Document 1
CBEC identifies required information for
each Assessee
GSTN generates ARN number. Assessee
status marked as 'MIGRATED to be marked
ACTIVE on appolated day
Information is sent
to GSTN
GSTN generates
Provisional ID.
GSTN sends
details to CBEC
Assessee submits the GST REG 20
CBEC will make available the
Provisional ID and Password in a
secured manner on ACES portal
Assessee sees the details
and logs in to GSTN portal
Following non-editable filled will
be shown to Assessee:
• Legal Name of Business (As per
PAN)
•Legal Name of Business (As per
current Act)
•PAN
• State
Provisionalio
certificate issued to
Assessee
Online Verification
Assessee data sent to Tax
Authority for v

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Centre, states reach consensus on GST; rollout from July 1
GST
Dated:- 17-1-2017

New Delhi, Jan 16 (PTI) In a significant breakthrough in implementation of India's biggest tax reform, the deadlock over administration of GST ended on Monday after the Centre agreed to allow states control over most of small taxpayers, but the rollout date was pushed back by 3 months to July 1.
The split of GST taxpayers between the two will be done horizontally with states getting to administer and control 90 per cent of the asseesses below INR 1.5 crore annual turnover, and the remaining 10 per cent coming under the Centre.
The Centre and states will share control of assessees with annual turnover of over INR 1.5 crore in 50:50 ratio even

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T or IGST, the tax which will be levied by the Centre on inter-state movement of goods and services, as well as SGST and CGST will be finalised in the next meeting of the GST Council on February 18.
Once approved, the Council will then decide on taxing various goods and services in different tax slabs, he said.
The stalemate over administration of GST had been holding up consensus in the GST Council since early November with four successive meetings failing to break the deadlock as the Centre was not in favour of a horizontal split. It said states did not have the expertise to administer levies like service tax.
The Centre also did not favour dual agencies auditing and scrutinising each taxpayer as multiple authorities could end up actin

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Returns under Revised GST Model Law-At a Glance:
By: – Ashish Mittal
Goods and Services Tax – GST
Dated:- 17-1-2017

Background:
“Submission of details of transaction that the business was indulged in for a given period, in prescribed manner can be termed as Return” Every law when comes into force, defines some periodic statement called return to control and assess the transaction the organization has entered into. In context of GST, CBEC in collaboration with GST council has notified draft Model GST model Law (in short “MGL”) as revised on 25th November 2016 wherein vide CHAPTER -VIII, twelve Sections has been issued in this regards for compliance along with separate set of rules under the MGL for various classes of assesse and types of returns.
Applicability
The different class of assesse who would be liable for various different returns along with applicable rule and relevant form has been summarized in the infra mentioned table (Reference to Section-32, 33, 34, 39

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* General Part: For all Assessee on whom following two returns are applicable (as per Supra mentioned table)
* Rule 1 Return for Outward Supply:
Original Form-FORM GSTR-1
Steps:
* First the form will be filled by supplier by 10th of the next month
* Later this form will be available to recipients in Part A of FORM GSTR-2A for verifying their details.
* Details updated by the recipient in his FORM GSTR-2 U/s 33 or FORM GSTR-4 U/s 34 shall be made available to supplier in FORM GSTR-1A and
* Supplier may accept or reject the amendment in full
or part and accordingly FORM GSTR-1 of supplier shall stand amended.
Rule 2 Return for Inward Supply:
Original Form-FORM GSTR-2
*
a. It shall be prepared by using information of Part A,B,C,D of FORM GSTR-2A regarding details furnished by
In part A-Outward Supplier
In part B-ISD regarding ITC
In part C-Regarding deduction U/s 37
In part D-By E-Commerce Operator U/s 43C
b. Also details regarding
1. ITC availabl

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th or 7 days after expiring of registration whichever is earlier.
Rule-6 for Input Service Distributor (ISD)
Original Form-FORM GSTR-6
Modification in FORM GSTR-6A
Rule-7 for Person required to deduct tax at source under Section 46 of MGL
Original Form-FORM GSTR-7
Certificate of Deduction provided to deductee in FORM GSTR-7A
* Rule-8 for Supplies effected through e-Commerce
Original Form-FORM GSTR-8
Verification of Certain Documents shall be conducted in accordance with Rule-20 and 21 similar procedure as defined in ITC related points.
Frequency Various Returns:
Different returns need to be filled at different frequency which also varies assessee-wise which has been summarized below in tabular manner:
S.NO.
Who is Liable to file return?
When i.e. at what frequency return need to be filled?
Return for Outward Supplies (Section 32 read with Rule-1 )
Return for Inward Supplies (Section 33 read with Rule-2 )
Monthly Return (Section 34 read with Rule-3 )
Annual Return

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d to deduct
tax at source under Section 46 of MGL
Not Applicable
Not Applicable
Monthly by 10th of Succeeding month of relevant tax period
Not Applicable
6
Supplies effected
through e-Commerce
Monthly by 10th of Succeeding month of relevant tax period
Monthly by 15th of Succeeding month of relevant tax period
Monthly by 20th of Succeeding month of relevant tax period
Annually by 31th of December of subsequent F.Y.
Special Point:
Person Liable for Audit under 53(4) shall submit audit report and return and reconciliation statements
General/Common Provisions:
Some Provisions which are common in nature has been herewith stated in Question and answer form for the sake of simplicity
Certain General/Common Provision in Question and answer Form
Certain General Questions
Answers based on Relevant Provisions as mentioned in MGL
What content need to be filled in
Detail of Outward Supply?
Details of outward supplies” shall include U/s 32
* zero-rated supplies,
* int

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No Such Power Vested in Monthly Return of Sec. 34
How it should be filled
Mandatorily all return to be filled Electronically on GST portal.
Whether Revised Return can be filled if yes how?
Condition for Revision
1. Original Return Cannot be Revised
2. But the discovery of any error or omission therein can be corrected in monthly return U/s 34 of the tax period in which the default was detected
3. But before Earlier of [Sept. monthly return u/s 34 of next F.Y or Annual return of F.Y] i.e. Correction possible max. till subsequent F.Y. Sept return or Annual return of relevant F.Y.
Certain Condition for Monthly Return
Condition for Monthly Return U/s 34
1. All dues of Tax must be paid before or on due date of filling respective returns
2. If no supply then also NIL return Mandatory
3. If tax not paid then return Invalid for allowing ITC
Concept of First Return U/s 35
1. Registered Person to file return U/s 32, 33 till end of the month in which registration is granted to

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ecipient
(c) Invoice/Debit Note date
(d) Invoice/Debit Note number
(e) Taxable value
(f) Tax amount
Note: If ITC claimed by recipient is equal to or less than tax shown by supplier then it is deemed to be matched
4. The final acceptance and rejection shall be communicated to both parties in FORM GST ITC-1. (Sec. 37 & 38)
3. Certain communication of discrepancy in details and credit note to both parties are
a. Mismatch of tax shall be communicated in FORM GST ITC-1
b. Non-submission of Invoice by supplier would disallow the ITC of recipient in FORM GST ITC-1
c. Duplication of ITC would be disallowed and communicated in FORM GST ITC-1
d. The difference in tax becomes output liability of recipient with interest subject to reduction when correction is done along with refund (shall be granted in electronic cash ledger in FORM GST PMT-3 of interest earlier paid for setoff in future liability) (Sec. 37 & 38)
Note:
1. Rectification by a supplieradding or correcting outward supply

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AGGREGATE TURNOVER UNDER REVISED GST LAW
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 17-1-2017

DAILY DOSE OF GST UPDATE BY CA PRADEEP JAIN
AGGREGATE TURNOVER UNDER REVISED GST LAW:-
As we have discussed in earlier GST updates that registration under GST regime is required only if the turnover of the assessee crosses the threshold limit of Rs twenty lacs. Today in this update we shall analyse the definition of “aggregate turnover” and changes brought in by Revised GST Draft Law.
The definition of aggregate turnover under revised GST Draft Law is under section 2(6) which states that the aggregate turnover shall include all taxable supplies, exempt supplies, exports of goods and/or services and inter-State supp

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ught in this definition are:-
* The removal of 'non taxable supplies' from the definition. Under old GST law, this was also included in the definition. It was thought to be a welcoming change on government's behalf as already the threshold limit given is too less and then including non taxable supplies along with exempted supplies further narrows the threshold limit. But the definition of "exempt supply" is given under Section 2(44) of revised GST Act which reads as follows:-
“exempt supply” means supply of any goods and/or services which are not taxable under this Act and includes such supply of goods and/or services which attract nil rate of tax or which may be exempt from tax under section 11 ;
Hence the delight was short

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n this provision in old GST law came then everyone was of the view that assessee has to pay the GST even for single transaction of interstate supply. After registration, he has to pay the tax on each supply. This interpretation came from the concept of voluntary registration.
But inclusion of interstate supply in definition of "aggregate turnover" together with registration requirement with schedule V leads to two interpretations viz:-
a. The single transaction interstate supply will be liable to tax and registration is to be taken for the same. But exemption of ₹ 20 lakh will be separately allowed for intra state supply. But the turnover of interstate supply will also be covered under "aggregate turnover".
b

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GST latest update
GST
Dated:- 16-1-2017

GST council is now reaching towards consensus on most issues including Dual Control and power to levy GST on transaction made within the Territori

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GST Council Near Consensus on Dual Control & Territorial Waters Taxation; Implementation Expected on July 1, 2017.
News
GST
GST council is now reaching towards consensus on most issues includ

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Jaitley looks to break deadlock at GST meeting today
GST
Dated:- 16-1-2017

New Delhi, (PTI) Finance Minister Arun Jaitley will today look to break the deadlock over distribution of powers between centre and states to administer GST, an issue that is holding up launch of the new national sales tax from April.
The all-powerful GST Council, headed by Jaitley, will meet for the ninth time today with the issue of who gets to administer the Goods and Services Tax (GST) being the single biggest issue on agenda.
The council has been deadlocked in the last four meetings, the last one being on January 4, with states seeking sole powers to control assessee with annual turnover of up to ₹ 1.5 crore.
Centre, however, is not in fav

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e created for compensating states for loss of revenue from GST rollout may figure in today's meeting, sources said.
The council had in previous meeting agreed on most of the clauses of the draft IGST law, which along with Central-GST (CGST) and State-GST (SGST) have to be passed by the Parliament and state legislatives respectively before the new tax regime can be rolled out.
Interated-GST or IGST deals with levy on inter-state supply (including stock transfers) of goods or services.
GST will subsume a host of indirect taxes levied by the centre and the states, including excise duty, value-added tax, service tax, entry tax, luxury tax and entertainment tax.
The Parliament passed the landmark constitutional amendment in August last y

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Definition of Business
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 16-1-2017

DAILY DOSE OF GST UPDATE BY CA PRADEEP JAIN
Continuing with the analysis of the revised GST law, we shall today discuss changes bought in the definitions as provided in the law:
1. 2(17) Business: the new definition reads as follows:
“Business includes –
(a) Any trade, commerce, manufacture, profession, vocation or any other similar activity, whether or not it is for a pecuniary benefit;
(b) Any activity or transaction in connection with or incidental or ancillary to (a) above;
(c) Any activity or transaction in the nature of (a) above, whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) Su

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n given in revised GST law is compared with old definition given in model GST law, it can be noted that a new explanation is added in the clause aiming to cover any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities in the definition of business. This has been added to make it amply clear that the functions and activities undertaken by the government as public authorities shall be treated as business activities. Treating them as business has a large impact to the extent GST is considered. Not only the definition of supply but the cenvat credit provisions, all mandate that the activities undertaken by the taxable person should be in the cours

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n the schedule IV, all other activities shall be termed as business transactions and will be covered under GST.
Even in the present system of service tax also, there is reverse charge mechanism on all services provided by Government except the services mentioned in schedule IV. This implies that the same system will continue in the proposed GST also and it might be possible that the reverse charge will be applicable on the same.
Moreover, we have seen that there is controversy of service tax liability on club and association. On the basis of principal of mutuality, it was held that club and its members are one and same person and hence the service tax is not applicable on the same. It was held by Bihar High Court in case of Ranchi club an

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Minutes of the 9th GST Council Meeting held on 16 January 2017
9th CST Council Meeting Dated:- 16-1-2017 GST Council – Minutes
GST
Minutes of the 9th GST Council Meeting held on 16 January 2017
The ninth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 16 January 2017 in Vigyan Bhavan, 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. The officials from the Ministries of Power and Renewable Energy of the Government of India and the trade representatives who made presentations before the Council is at Annexure 3.
2. The following agenda items were listed for discussion in the ninth meeting of the Council-
1. Brief presentation by representative

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entatives of the Power Sector to make a brief presentation on the impact of GST on Power Sector.
4.1 Shri Pradeep Kumar Pujari, Secretary, Ministry of Power, in his introductory remarks, stated that implementation of GST would have an impact on the cost of generation, transmission and distribution of power. He observed that impact on thermal and hydel power plants would be different because coal was a major input for thermal power plants. He stated that any change in the tariff of power would have a big impact on the economy. He further stated that power tariff was approved by the regulator. He explained that there were broadly two regimes for determining power tariff, namely the cost-plus regime and the competitive bid regime. He explained that in the cost-plus regime, the cost of inputs was passed on to the consumers and in the competitive bid regime, the bidder took into account the cost of the inputs while making the bid for power tariff. He also explained that there was a very la

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, Ministry of Power made a presentation giving different input tax rate scenarios under GST for the power sector and its impact on the price of power per unit for both coal-based and hydro power plants. For coal-based power plants, he stated that if electricity was kept out of the GST net, but inputs for generating electricity were taxed at the rate of 18%, the net impact could be an increase in price per unit from Rs. 6.99 to Rs. 7.10. He suggested alternative options for plants in operation and for new plants. He explained that if electricity was kept under GST in the zero rated category, the cost per unit would be reduced to Rs. 6.53 from the present Rs. 6.99. He stated that if this scenario was not possible due to revenue implication and if electricity was kept out of the GST net, the cost per unit of power for plants in operation would be Rs. 7.01 if coal was taxed at the rate of 12% and other inputs were taxed at the rate of 18%. He added that this cost could come down to Rs. 6.9

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e same GST rate was kept for inputs for coal based and hydro power plants. He suggested that the hydro power plants should be treated as part of the renewable energy sector where presently duty regime was considerably lower as compared to coal and hydel power plants. He stated that around 11,000 megawatt hydro power capacity was expected to be added in the next five years and most of the projects were situated in the North-East or in the Special Category States. He suggested that supplies made to under-construction power projects should be granted the status of deemed export as was being contemplated for solar power projects. He observed that this would involve a relatively small tax short fall ofRs. 880 crore spread over a period of five years. He pointed out that any tariff increase on power due to GST would have a multiplier effect on economic development and would adversely impact industrial production, GDP growth, make in India campaign and export competitiveness ofIndian products

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out that they had also given alternate proposals. The Hon'ble Chairperson enquired whether it would be desirable to maintain the present rate of taxation for the power sector and to this the Secretary, Ministry of Power responded that this could work for the thermal power sector but not for the hydro power sector. He also pointed out that electricity sector was different from the sectors like transport, civil aviation, etc. as this was consumed by the poorer sections of the society and the aim of the Government has been to electrify every home. The Secretary, Renewable Energy observed that permitting zero rating for this sector would not have any impact as presently they were not charged to any taxes. The Hon'ble Minister from Tamil Nadu observed that tax rate should be revenue neutral. He also wondered whether increase of tariff was due to tax rate on services going up to 18% for EPC (Engineering Procurement and Construction) contracts. He also observed that this could be addr

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d to replace the version of the Hon'ble Minister as per the suggestion made.
5.2. The Hon'ble Minister from Karnataka stated that the decision recorded in paragraph 24(ii) in relation to Section 10(2) of the Draft GST Compensation Law implied that the Council would sit and decide the mode of raising additional resources only when amount in the GST Compensation Fund fell short. He observed that this would not be a practical approach and suggested that, instead, the Council could give a standing authorisation to the Government of India to raise additional resources when the amount in the GST Compensation Fund fell short. The Secretary to the Council (hereinafter referred to as 'the Secretary') suggested to also add the expression 'is likely to fall short' in the fourth line. The Council agreed to the suggestion of the Secretary.
6. In view of the above discussions, for Agenda item 2, the Council decided to adopt the Minutes of the 8th meeting of the Council with

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iscussed first such as the 13 changes to the Model GST Law proposed by the Law Committee and circulated as an agenda note under agenda item 7 for the 8th GST Council meeting held on 3 and 4 January 2017, the provisions of Appellate Tribunal and the fitment of various commodities into the tax slabs. He suggested that the subject of cross-empowerment might be taken up after discussing and deciding the above issues. The Hon'ble Chairperson stated that the issues relating to the Model GST Law could be taken up later and that in this meeting, the Council should try to resolve the thorny issue of cross-empowerment. He invited the Chairman, Central Board of Excise and Customs (CBEC) to give his views on this subject. He further stated that along with the Members, officers could also contribute in the discussion to follow.
8. The Chairman, CBEC observed that cross-empowerment in the context of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) was envisaged to f

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. 1.5 crore could be entrusted to the States and that the Centre could only have a small presence in this taxpayer segment. He stated that for taxpayers with turnover above Rs. 1.5 crore, Centre could carry out a greater percentage of scrutiny. He suggested that the taxpayers could be given a choice to go to either of the two administrations and that a taxpayer could choose to go to the State administration for activities relating to registration, post registration, etc. On IGST, he emphasised that there was a Constitutional challenge to entrust its administration to the State tax authorities, but in order to help build a consensus, he presented two options by which the Central government could cross-empower the State tax authorities under the IGST Act. He stated that the first option could be to empower State tax administrations for all processes like scrutiny, demand, audit, etc. but they should refer the case to the Central tax administration wherever a need for adjudication arose s

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ication on place of supply issues, he suggested that this should apply only where there was a dispute between two States. The Chairman CBEC suggested that carve out for the Central tax administration should be for all place of supply issues including where a third State was aggrieved or where there was a valuation challenge for an inter-State supply.
10. The Hon'ble Chief Minister of Puducherry stated that earlier, several permutations and combinations had been discussed on this issue including a proposal of vertical division. He added that an entirely new concept had been introduced by the Chairman, CBEC and requested that it should be tabled in writing. The Hon'ble Minister from Karnataka observed that the proposal appeared rational and worthy of consideration but requested more details in terms of numbers. He also added that the Chairman, CBEC had introduced a few caveats which needed to be deliberated upon in greater detail.
11. The Secretary amplified the proposal made b

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e done by each. He stated, as an example, that more complicated service tax assessees could be taken up for audit by the Central tax administration. He stated that other than audit, servicing of taxpayers in other areas like change in registration particulars, etc. could be done by the State tax administration if the taxpayer was comfortable with them and this could also include taxpayers from the services sector. He stated that on cross-empowerment under the IGST Act, out of the two options proposed by the Chairman, CBEC, the better option would be that the States could do adjudication relating to issues arising out of inter-State supply except for place of supply issues as such disputes would affect the interest of two States.
12. The Hon'ble Deputy Chief Minister of Gujarat suggested to first arrive at the ratio for division and the rest could follow. He stated that as the theme of GST was 'one tax-one nation', the theme of GST administration should be 'one business

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the auditable sample should be 5% each for taxpayers below and above Rs. 1.5 crore turnover. He also agreed that neither the Central Government nor the State Government should be ousted from any jurisdiction. He stated that 42 lakh taxpayers with turnover above Rs. 1.5 crore should be divided in the proportion of the staff strength of each administration. He also supported the proposal of the Chairman; CBEC that the other functions in relation to taxpayers below the turnover of Rs. 1.5 crore should be handled by the State tax administration. The Hon'ble Minister from Assam welcomed the proposal of the Chairman, CBEC to empower the State tax authorities under the IGST Act. The Hon'ble Minister from Telangana also observed that the suggestion of the Chairman, CBEC was a good one and it could be a basis to resolve this issue. Ms. Mona Khandhar, Secretary (Economic Affairs), Gujarat suggested to divide the taxpayers vertically.
13. During the lunch break, the Secretary discussed t

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if freedom was left to the taxpayer to choose one of the two administrations, he might choose the one who would favour him. The CCT, Assam also expressed the apprehension that a taxpayer might not choose any tax administration or choose one who could collude with him. The ACS and CCT, Tamil Nadu stated that a large number of functions needed to be carried out in the field and the taxpayers needed handholding by the tax administration. The CCT, Uttar Pradesh supported dividing the taxpayer base. The CCT, Gujarat observed that for a successful implementation of GST, responsibilities to tax administrations should be assigned clearly and, if this was not done, there would be lack of accountability. He supported a vertical division. The CCT, Bihar supported the suggestion of Chairman, GSTN that a tax payer should report to the same authority to whom he was reporting presently and a tax payer who had an overlap between two tax administrations, could be given a choice to be assigned to one o

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t of inter-State supplies of goods and services except in the following situation: (i) where issue related to changing the declared nature of supply from intra-State to inter-State or vice versa or led to change in the destination of supply from one State to another; (ii) consumption of supply was required to be apportioned between various States; (iii) valuation of inter-State supplies between related parties; (iv) the consuming State advise that the case be adjudicated by the Centre; (v) all import and export related functions.
15. The Secretary summed up the deliberations during the lunch break meeting with the officers and informed the Council that the overwhelming view of the States was to have a division of tax-payers for administrative purposes between the Central and the State tax administrations. He further informed that two options emerged in this regard: the first was that the present Value Added Tax (V A T) dealers could report to the State tax administration and the servi

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ated by the CBEC had five caveats. He expressed that the notion of taking geographically stratified sample was problematic. He further pointed out that CBEC's proposal appeared to be more in the nature of loud thinking as it was contingent upon the Ministry of Law being able to find a viable legal solution. The Hon'ble Chairperson stated that CBEC had taken a strict legal view that IGST could only be levied and collected by the Central tax administration and apportioned to the States. He pointed out that there was another view that under Article 258 of the Constitution, the Hon'ble President of India, with the consent of the Hon'ble Governor of the State, could entrust the function of the Central administration to the State administration. The Hon'ble Minister from Karnataka stated that another alternative was to delegate the entire task of administration to the States as was done under the Central Sales Tax(CST) Act under Article 269 of the Constitution. Dr. C. Cha

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nce with the statement of the Chairman, CBEC. He stated that in his view, IGST could not work without cross-empowerment to the State tax authorities and that it was not a correct way of discussion to state that the legal department would need to find a solution for cross-empowerment. He suggested that in order to avoid dual interface for tax payers, there should be a cut off of Rs. 1.5 crore turnover and audit of a certain percent of 'tax payer falling below this threshold could be done by the Central tax administration but otherwise, the control of the taxpayers in this segment should rest with the States. He added that taxpayers above the turnover of Rs. 1.5 crore should be divided equally between the Central and the State tax administrations. He stated that the overall percentage of sharing should be 75% for the States and 25% for the Centre and that small taxpayers should remain with the State administration except for a small number to be audited by the Central tax administrat

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.5 crore should be divided equally between the two administrations. He further stated that there should be cross-empowerment under the IGST Act. Shri Alok Shukla, Joint Secretary TRU, CBEC stated that like States had concern regarding ensuring correctness of assessment of IGST and wanted powers under the IGST Act, the Central administration must also have a say on the collection of CGST for tax payers with turn over below Rs. 1.5 crore. He added that the Centre's jurisdiction for enforcement, audit and scrutiny of returns should not be completely ousted in respect of taxpayers below Rs. 1.5 crore turnover segment but the other functions could be carried out by the States. He also suggested that for tax payers below Rs. 1.5 crore turnover, Centre's intervention could be limited to 1% within the overall cap of 5%. The Hon'ble Minister from Tamil Nadu observed that this construct was not workable as one was talking of two universe of tax payers – one with turnover below Rs. 1.

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nversely went below this threshold. The Hon'ble Minister from Maharashtra also supported a vertical division in the ratio of two-third for the States and one-third for the Centre and suggested that computer could do this division. The Hon'ble Minister from Kerala stated that all taxpayers below the turnover of Rs. 1.5 crore should be exclusively under the control of the State tax administrations. Shri Manish Kumar Sinha, Commissioner GST Council suggested that whatever model was adopted, the risk prone taxpayers for audit should be drawn from the entire taxpayer base.
19. The Hon'ble Chairperson, summing up the discussion laid out a few broad guidelines for a possible decision on the subject. He stated that out of the entire universe of the taxpayer base, draw a line of division for taxpayers below and above the turnover of Rs. 1.5 crore. For taxpayers below the turnover of Rs. 1.5 crore, States could do the entire administration. He added that scrutiny and audit could be

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te tax administration was closer to small dealers in the administrative reach and he agreed that the Centre could have a small space for auditing taxpayers falling below the turnover limit of Rs. 1.5 crore and that this sample could be drawn from the entire taxpayer base below Rs. 1.5 crore turnover. The Hon'ble Minister from Maharashtra reiterated his preference for a vertical division with two-third share going to the States from the entire value chain and suggested that a variation of this principle might be allowed for those States who wanted to have exclusive control of taxpayers below Rs. 1.5 crore turnover. He added that the two-third share of such States could be calculated after adjusting the total number of taxpayers below Rs. 1.5 crore turnover in their share. He observed that his proposal would help in expanding the tax base of the States and would obviate the need to expand their tax collection overhead. The Hon'ble Deputy Chief Minister of Gujarat supported this p

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heir jurisdiction. He further stated that such an arrangement should not be made as a part of the law; rather it could be operated through a resolution which could be changed later. He stated that the Council could also permit a State to move from one model to another. Shri Tuhin Kanta Pandey, Principal Secretary (Finance), Odisha stated that there should be no diffused accountability except for enforcement and that a fixed proportion of dealers should be assigned to the Central and the State tax administrations. He added that option may also be made available to any State if it wishes to be allocated 100% taxpayers below the turnover of Rs. 1.5 crore subject to the overall share/proportion of dealers allocated to a State. The Hon'ble Minister from West Bengal stated that for division of taxpayers in the segment of above Rs. 1.5 crore turnover, a standardized model should be followed. The Hon'ble Minister from Kerala emphasised that the Central Government could not handle the s

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go to the Centre (Gujarat's suggestion); (ii) for taxpayers below Rs. 1.5 crore, the administrative control should vest with the States and only 10% of units to be audited by the Central tax administration (Tamil Nadu's proposal); (iii) administration of taxpayers below Rs. 1.5 crore turnover to rest with the States and those above Rs. 1.5 crore to be divided between the Centre and States; (iv) States could have flexibility to negotiate the numbers with the Central tax administration; (v) Intelligence based action could be taken by both tax administrations without any division; (vi) Scrutiny and audit to be part of the division; (vii) IGST to be cross-empowered either under law or under Article 258 of the Constitution with a carve out for the Central tax administration in relation to place of supply issues; (viii) Territorial waters within the twelve nautical miles of the coastline to remain a territory of the Union of India unless the Supreme Court decided otherwise in the on

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l formula of two-third and one-third division between State and the Centre, it could also be considered whether the base of the Service Tax payers could be left with the Central tax administration. The Hon'ble Minister from Assam observed that the States might need to create more posts at State level if administration of all Service Tax assessees below the turnover of Rs. 1.5 crore was entrusted to the States. The Hon'ble Minister from West Bengal suggested that both the Central and the State tax administrations could completely give up audit of taxpayers below Rs. l.5 crore turnover and that the other aspects of administration should be left with the States alone.
24. The Secretary informed that in the officers' discussion during the lunch break, all State Governments expressed a preference of a vertical division of the taxpayers. He stated that there were approximately 26 lakh taxpayers between the turnover of Rs. 20 lakh to Rs. 1.5 crore, and if 20% was given to the Cen

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ere should be a particular percent of division of taxpayers below Rs. 1.5 crore turnover and another percent for taxpayers above Rs. 1.5 crore. He further stated that no carve out should be allowed in relation to cross-empowerment under lGST. The Hon'ble Chairperson stated that the only grey area left was in relation to division of taxpayers below Rs. 1.5 crore threshold where the Centre proposed a 20% share and the Hon'ble Minister from Tamil Nadu had suggested a 10% share. He further observed that there was not much substantial difference between the two proposed percentages of 20 and 10.
25. The Hon'ble Minister from Tamil Nadu sought clarification that the proposed division was only in respect of audit and that all other administrative powers was to vest with the States. The Secretary clarified that there was a need for a vertical division for administrative purposes and that the proposed division of taxpayers was 20% for the Centre and 80% for States in respect of tax

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he States. He stated that Tamil Nadu's position was very close to the option of 100% and 0%. He added that the proposal made by the Hon'ble Minister of Tamil Nadu was not acceptable to his State and he sought a flexibility for West Bengal that 100% of its taxpayers below Rs. 1.5 crore turnover would remain with the State. The Hon'ble Chairperson stated that broadly, the concern of the States was that the Central tax administration should not scrutinise the books of account of small taxpayers in the goods sector and one solution to this concern could be that the 20% taxpayers allocated to the Centre should only be from the Service Tax assessee base. The Hon'ble Minister from Assam strongly supported this proposal. The Hon'ble Minister from West Bengal reminded that there was a unanimous decision of the Empowered Committee of State Finance Ministers on this subject and it needed to be respected. The Hon'ble Minister from Haryana stated that the decision of the Emp

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d an issue whether goods would include 'deemed' goods and whether these would remain with the States. The Secretary observed that the 'deemed' goods were mostly considered as services and that the Centre would have to get a share of such Service Tax assessees. The Hon'ble Minister from West Bengal stated that restaurant was in the category of deemed goods and it should remain in the jurisdiction of States. The Hon'ble Minister from Tamil Nadu suggested not to divide the taxpayer base on the basis of service category and suggested that the division should be based on the available resources with the Centre and the State tax administrations. The Hon'ble Minister from West Bengal again suggested that there could be no audit of taxpayers below Rs. 1.5 crore but the Hon'ble Minister from Tamil Nadu observed that audit was an important function and it should not be dispensed with.
27. The Hon'ble Minister from Maharashtra suggested that the existing taxpa

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and on this issue, no sense of the House had emerged as yet. The Hon'ble Chairperson observed that the Council had avoided voting till now and it must continue to work on the principle of consensus and develop a healthy convention in this regard. The Hon'ble Minister from Tamil Nadu stated that he had changed his position and now supported a vertical division with two-third of taxpayers going to the States and one-third to the Centre. The Hon'ble Chairperson stated that in order to reach consensus, he offered that of the taxpayers below Rs. 1.5 crore turnover, 90% should be allocated to the States and 10% to the Centre. He invited the Hon'ble Minister from West Bengal to join the emerging consensus on the basis of this revised proposal. However, the Hon'ble Minister from West Bengal stated that he was unable to join the consensus as he was still of the view that the entire taxpayer base below the turnover of Rs. 1.5 crore should fully remain in the administrative j

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lly agreed;
v. The new registrants shall be initially divided one each between the Central and the State tax administration and at the end of the year, once the turnover of such new registrants was ascertained, those units with turnover below Rs. 1.5 crore shall be divided in the ratio of 90% for the State tax administration and 10% for the Central tax administration and those units above the turnover of Rs. 1.5 crore shall be divided in the ratio of 50% each for the State and the Central tax administration;
vi. The division of the taxpayers may be switched between the Centre and the States at such interval as may be decided by the Council;
vii. The above arrangement shall be reviewed by the Council from time to time;
viii. Both the Central and the State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain;
ix. Powers under the IGST Act shall be cross-empowered to the State tax administration on the same b

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agenda item 3.
Agenda Item 5: Date of the next meeting of the GST Council
30. Before discussing the next date of the meeting, the Council briefly discussed the date Of implementation of GST. The Hon'ble Minister from Maharashtra suggested that GST should be implemented from l” April, 2017. The Hon'ble Minister from Assam stated that it was not desirable to change the tax regime in the middle of the financial year and suggested that it should be implemented from 1st April, 2017. The Hon'ble Minister from Kerala stated that the decision could not be rushed to implement GST from 1st April, 2017 and that it could also be implemented from July or August, 2017. The Hon'ble Minister from Bihar expressed his preference for introducing GST from 1st April, 2017 but if it was not possible, he stated that it must be implemented from I” July, 2017. The Hon'ble Minister from Karnataka suggested that there must be a time schedule for each task for timely roll out of GST. The Hon

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the status of fitment exercise for rates of tax was not known. The Hon'ble Minister from West Bengal stated that adequate time was needed for rate of taxes to be put into the ERP (Enterprise Resource Planning) of the taxpayers. The Hon'ble Minister from Tamil Nadu stated that 1 st July, 2017 appeared a more practical date for implementation of GST. The Hon'ble Minister from Kamataka also concurred with this observation. The Principal Secretary (Revenue), Telangana stated that an effort could be made to implement GST by 1st April, 2017 and if it was not feasible, it should be implemented from I” July, 2017. The Hon'ble Chairperson observed that the officers dealing with law would also need to work on the rates under GST which could spill into March, 2017 and in this view the deadline of 1 st April, 2017 could be a major challenge. After further discussion the Council unanimously agreed to extend the date of GST rollout to 1st July, 2017.
31. After discussion, the Counci

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ure
Finance Minister
12
Maharashtra
Shri Sudhir Mungantiwar
Finance Minister
13
Mizoram
Shri Lalsawta
14
Rajasthan
Shri Rajpal Singh Shekhawat
15
Tamil Nadu
Shri K. Pandiarajan
16
Telangana
Shri Etela Rajender
Finance Minister
Minister for Industries
Minister, School Education,
Sports & Youth Welfare
Finance Minister
17
West Bengal
Dr. Amit Mitra
Finance Minister
Page 17 of 23
CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Annexure 2
List of Officers who attended the 9th GST Council Meeting on 16 January 2017
S No
State/Centre
Name of the Officer
Charge
1
Govt. of India
Dr. Hasmukh Adhia
2 Govt. of India
Shri Najib Shah
3
Govt. of India
Shri Arvind Subramanian
4 Govt. of India
Shri Ram Tirath
5
Govt. of India
Shri Mahender Singh
Secretary, GST Council & Department of
Revenue
Permanent Invitee to GST Council &
Chairman, CBEC
Chief Economic Adviser
Member (GST), CBEC
Director General, DG-GST
6
Govt. of India
Shri P.K. Jain

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Govt. of India
Shri S.P. Bhatia
22
GST Council
Shri Arun Goyal
23 GST Council
Shri Shashank Priya
Assistant Commissioner (GST), CBEC
Assistant Director, Press, MoF
Additional PS to FM
Additional Secretary
Commissioner
Page 18 of 23
WRITE A WAY
MINUTE BOOK
S No
State/Centre
Name of the Officer
Charge
24
GST Council
Shri Manish K Sinha
Commissioner
25 GST Council
Shri G.S. Sinha
26 GST Council
Ms. Thari Sitkil
27
GST Council
Shri Rakesh Agarwal
Joint Commissioner
Deputy Commissioner
Assistant Commissioner
28 GST Council
Shri Kaushik TG
29
GST Council
Shri Sandeep Bhutani
Assistant Commissioner
Superintendent
30
GST Council
Shri Shekhar Khansili
Superintendent
31
GST Council
Shri Manoj Kumar
Superintendent
32
GST Council
Shri Amit Soni
Inspector
33
GST Council
Shri Alok Bharti
Inspector
34
GST Council
Shri Anis Alam
Inspector
35
GST Council
Shri Ashish Tomar
Inspector
36 GST Council
Shri Sharad Kumar Verma
PA to Commissione

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hri Khemraj Jhariya
51
Delhi
Shri H. Rajesh Prasad
52 Delhi
Shri Anand Kumar Tiwari
53 Goa
54 Gujarat
Shri Dipak Bandekar
Dr. P.D. Vaghela
55 Gujarat
Ms. Mona Khandhar
56 Haryana
57 Haryana
58 Haryana
59 Haryana
60 Himachal Pradesh
Shri Sanjeev Kaushal
Shri Shyamal Misra
Shri Vidya Sagar
Shri Rajeev Chaudhary
Shri Pushpendra Rajput
Shri K.L. Negi
61
Himachal Pradesh
62
Jammu & Kashmir
Shr P.I. Khateeb
63 Jammu & Kashmir
Shri P.K. Bhat
Shri Sushant Kumar
Mukherjee
Charge
Additional Commissioner, Commercial
Taxes
Commissioner, VAT
Joint Commissioner, GST
Commissioner, Commercial Taxes
Commissioner, Commercial Taxes
Secretary (Economic Affairs)
Additional Chief Secretary
Commissioner, Excise & Taxation
Joint Commissioner, Excise & Taxation
Deputy Commissioner, Excise & Taxation
Commissioner, Excise & Taxation
OSD to Excise & Taxation Minister
Commissioner, Commercial Taxes
Additional Commissioner, Commercial
Taxes
64 Jharkhand
65 Jharkhand

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ga
79
Mizoram
Shri R. Zosiamliana
80 Nagaland
Shri Asangba Chuba Ao
81
Odisha
Shri Tuhin Kanta Pandey
82
Odisha
Shri Saswat Mishra
83
Odisha
Shri Sahadev Sahu
84 Puducherry
Dr. V. Candavelou
85 Puducherry
86 Punjab
87 Punjab
Shri Rajeev Gupta
88 Punjab
Shri Varun Roojam
89 Punjab
Shri Kumar Saurabh
90 Sikkim
91 Rajasthan
92 Rajasthan
93 Rajasthan
94 Tamil Nadu
Dr. C. Chandramouli
95 Tamil Nadu
96 Telangana
97 Telangana
98 Telangana
Shri Laxminarayan Jannu
99 Uttarakhand
Shri Manoj Rai
Shri Praveen Gupta
Shri Alok Gupta
Shri Ketan Sharma
Shri K. Gnanasekaran
Shri Somesh Kumar
Shri Anil Kumar
Charge
Parliamentary Secretary, Taxation
OSD to Government of Mizoram
Joint Commissioner, Taxes
Deputy Commissioner, Taxes
Commissioner, Taxes
Principal Secretary (Finance)
Commissioner, Commercial Taxes
Joint Commissioner, Commercial Taxes
Secretary (Finance)
Commissioner, Commercial Taxes
Additional Chief Secretary
Advisor (GST), Govt of Punj

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i Mahapatra
106 West Bengal
Shri Khalid A Anwar
107 GSTN
Shri Navin Kumar
Chairman
108
GSTN
Shri Prakash Kumar
CEO
Page 22 of 23
Commissioner, Commercial Taxes
Senior Joint Commissioner, Commercial
Tax
WRITE A WAY
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Annexure 3
List of Representatives from the Power Sector who attended the 9th GST Council Meeting on
16 January 2017
S No
Sector/Ministry
Name
Designation
1 Ministry of Power
Shri Pradeep Kumar Pujari
Secretary
2 Ministry of Power
Shri Raj Pal
Economic Adviser
3 Ministry of Power
Shri Somit Das Gupta
4
Power Sector
Shri K.P. Gupta
Member (E&C), CEA
Executive Director,
NTPC
5
Power Sector
Shri Atul Gupta
Consultant (GST)
6
Power Sector
Shri Ajay Kapoor
CEO, Tata Power
Ministry of New & Renewable
7 Energy
Shri Rajeev Kapoor
Ministry of New & Renewable
8 Energy
Shri Santosh Vaidya
Secretary
Joint Secretary
Ministry of New & Renewable
9 Energy
Shri Ruchin Gupta
Deputy Secretary
Page 23 of 23
CHAIRMAN'S
INITIAL

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Article on: Registration under Revised GST Model
By: – Ashish Mittal
Goods and Services Tax – GST
Dated:- 14-1-2017

Background:
Every time a law comes into force the Assessee falling under its ambit has to get them registered in said law and comply with the relevant provisions. CBEC in association with empowered GST council has notified draft Model GST model Law (in short “MGL”) as revised on 25th November 2016, rules and schedules issued in this regards wherein vide CHAPTER – VI, a set of five Sections (in short “Sec.”) read with separate rules issued in this regards for compliance and a schedule defining person liable to be registered wide Schedule-V of the MGL for classifying the fate of certain classes of Assessee.
Applicability
The applicability of registration under MGL on various classes of Assessee along with turnover limit (in short T/o) can be explained in a summarized form in the following table (Reference to Sec. 23 read with Schedule-V have been made her

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h the Supra mentioned limits
Within 30 days of when liable to get registered i.e. 30 days from appointed date
3
In case of Succession of Businessthe successor of business need to get fresh registration.
No Limit is Applicable as it is transfer of existing business
Within 30 days of transfer or succession
4
In case of amalgamation or demergerthe resultant Assessee
No Limit is Applicable as it is transfer of running business
Within 30 days of issue of Certificate of Incorporation
5
Interstate supplier
No T/o Limit
Within 30 days of indulging in such activity under MGL.
6
Casual taxable person
No T/o Limit
At least five days prior to the commencement of business
7
Non-Resident Taxable person
8
Person liable under Reverse Charge Mechanism (in Short “RCM”)
No T/o Limit
Within 30 days of indulging in such activity under MGL.
9
Deductor specified under Sec. 46 of MGL or Collector of Tax under Sec. 56 (irrespective of fact of separate registration)
10
Agent of a taxa

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t in general rule.
A: General Rule: (Reference of Section 23 read with rule 1, 2, and 3 of Registration rule have been made herewith)
1. Other than Non-Resident, Deductor under sec. 46 or collector under Sec. 56, fill Part A of FORM GST REG-01 particulars such as email, PAN, Mobile No. which would be verified.
2. After verification an application reference number shall be generated and communicate
3. Then fill Part B of FORM GST REG-01, signed and submit along with documents.
4. An acknowledgement shall be issued in FORM GST REG-02 (electronic on temporary basis)
5. Proper officer after verifying above shall approve within 3 working days form application.
6. If found deficient with regards to information or documents, then it shall be intimated in FORM GST REG-03 within 3 working days form application and reply should be given within 7 working days form intimation receipt in FORM GST REG-04.
7. The reply forwarded to concerned proper officer and he may
* Grant approval within

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er steps and condition for RC shall apply mutatis mutandis.
5. RC shall be valid for 90 days subject to extension
6. Extension can be granted under Form GST REG-25
Special Comment:
At the outset emphasis must be given to governments intention of keeping each and every communication with the department in electronic form thereby defining forms for each and every communication whether from Assessee or department's side thereby promoting the Hon'ble PM view of digital India and paper less economy which would definitely be appreciated by the industry thereby reducing the manual work load and regular visiting to the department. Although huge efforts are being made by the government towards building a strong GSTN portal but it should effectively carters the need of various class of Assessee thereby enabling in “Digitalization”.
Common Points and Penal Provisions related to Registration:
Certain common & penal provisions for all the Assessee (Reference to Section 23 and 24 read with ru

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rson not registered found liable to be registered shall be register by proper officer in FORM GST REG 13, and later he shall apply for registration normally under this act as specified in rules.
7. Display GSTIN and RC in prominent place in principal place of business.
8. All communication shall be done electronically on GST site by department and Assessee and communication shall be appropriately signed by authorized person.
9. Physical verification if required by proper officer may be conducted and documents shall be uploaded in Form GST REG-26.
Amendment in registration
Amendment in registration (Reference of Section 25 read with rule 9 of Registration rule has been made)
1. Any information change which was filled at time of registration shall be intimated within 15 days to the proper officer in FORM GST REG-11 along with documents as proof.
2. Changes relates to the Name, Principal Place of Business, and details of partners or directors, Karta, Managing Committee, Board of Tr

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ss discontinued
* change in the constitution of the business
* No longer required registration
2. Cancellation may also take place if
* Contravention of any provision of this act
* Return not filled continuously for 3 month in case of composition scheme person and 6 month for others
* person taken voluntary registration don't start business within 6 month
3. Registration obtained by fraud, willful misstatement or suppression of facts, can be cancelled with retrospective effect.
4. Cancellation after giving Opportunity of being heard (in short “OBH”), by issuing SCN under FORM GST REG-15, Assessee still liable for old dues.
5. In case of cancellation ITC/CENVAT of inputs capital goods shall be reversed in prescribed manner.
6. Application may be made in FORM GST REG-14 for cancellation along with relevant documents on being satisfied proper officer shall issue cancellation order under FORM GST REG-16 within 30 days. (Apply mutatis mundis to legal heir)
7. On cancellation

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BUDGET-2017 AND GST EXPECTATIONS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 14-1-2017

While the Government still claims that it is actively working to see GST roll out from April, 2017, much would depend upon next week's GST Council meeting. States have indicated that it could be doable from any time between June and September, 2017.
Finance Minister has once again affirmed in ongoing Vibrant Gujarat Summit that GST could be introduced in April, 2017. Gujarat may be one of the few states that are prepared for GST. Government is working overtime to make it a reality with target of 1st April, 2017. However the present developments are not in sync with this dream. All the states will have to pass legisl

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it, is in the process of being fully geared up for April, 2017 (though it may not happen).
If Government may so feel, it may increase the rate of Service Tax to avoid any revenue loss due to delayed GST. This will serve dual purposes – will improve revenues and bring Service Tax rates closer to standard GST rates.
Since the likely standard rte of GST would be 18 percent as decided by GST Council, there is all likelihood that Service Tax rate may be increased to 16 or 18 percent. This would result in higher revenues to centre as compared to GST regime where rate is likely to be lower for some select services.
We can look for the following in Budget- 2017:
* Clear road map and Government's irrevocable intention on GST implementation

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re not as expected, how will amount collected be applied and whether rate of taxes / cases be lowered)
* Laying GST Bills in Budget session itself
For the first time, Union Budget will include (subsume) railway budget in it as there will be no separate railway budget. This would also mean a total fact lift for railways in two ways, moving on to accrual based accounting and second, an independent authority to recommend changes in fares and fright tariff.
With general elections having been announced in five states from 5th February till 8th March, 2017, the combined opposition is now demanding that Union Government should not present the Budget on 1st February, 2017 as it could influence the voters in election states. However, Government

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Analysis of definition of adjudicating authority and agent
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 14-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
Continuing with the analysis of the revised GST law, we shall today discuss changes bought in the definitions as provided in the law:
* 2(4) Adjudicating Authority: The new definition reads as follows:
“Adjudicating Authority means any authority competent to pass any order or decision under this Act, but does not include the Board, the Revisional Authority, Authority for Advance Ruling, Appellate Authority for Advance Ruling, the First Appellate Authority and the Appellate Tribunal;”
Under the earlier definition in Model GST law, only Board, First ap

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ty can be filed before the Appellate tribunal.
2(5) Agent: The new definition reads as follows:
“Agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services on behalf of another, whether disclosed or not;”
Whereas the earlier model GST law gave the definition of "agent" as under:-
(5) “agent” means a person who carries on the business of supply or receipt of goods and/or services on behalf of another, whether disclosed or not and includes a factor, broker, commission agent, arhatia, del credere agent, intermediary or an auctioneer or any other mercan

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CBEC GST Migration Help (PPT for taxpayers on Migration)
GST
Dated:- 13-1-2017

CBEC GST Migration Help (PPT for taxpayers on Migration)
=============
Document 1
Slide 1
www.cbec.gov.in www.aces.gov.in CENTRAL BOARD OF EXCISE & CUSTOMS GST Migration: Workflow
Slide 2
Obtaining credentials Step 4: Enter valid email address and mobile number 10
Slide 3
Obtaining credentials Step 5: Verify email and mobile number using OTP 11
Slide 4
Obtaining credentials Step 6: Select Username and Password for subsequent Login 12
Slide 5
Obtaining credentials Step 7: Answer security questions to help with password reset 13
Slide 6
Obtaining credentials Step 8: Answer security questions to help with password reset 14
Slide 7
Obtaining credentials Step 9: Login using your newly created ID and Password 15
Slide 8
Obtaining credentials Step 10: Complete the enrollment form, upload documents 16
Slide 9
Obtaining credentials Step 11: Verify

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dress proof (for each) PDF/JPEG(1MB) BANK ACCOUNTS Statement/First page (for each) PDF/JPEG(1MB)
Slide 12
GSTN Enrollment Process Taxpayer obtains GSTN login id and password from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer receives provisional GSTIN on appointed date 2
Slide 13
GSTN Portal Help 20 For any assistance with GSTN Common Portal, contact GSTN helpdesk: 0124-4688999 helpdesk@gst.gov.in http://tutorial.gst.gov.in
Slide 14
GSTN Enrollment Process Taxpayer obtains GSTN login id and password from aces.gov.in 1 Taxpayer completes enrollment process on gst.gov.in 2 3 Taxpayer obtains provisional GSTIN on appointed date 21
Slide 15
Relevant provision of Model GST Law Sec 166. Migration of existing taxpayers to GST (1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescrib

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ion (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 23. (7) A person to whom a certificate of registration has been issued on a provisional basis and who is eligible to pay tax under section 9, may opt to do so within such time and in such manner as may be prescribed: PROVIDED that where the said person does not opt to pay tax under section 9 within the time prescribed in this behalf, he shall be liable to pay tax under section 8. 22
Slide 16
Relevant provision of Draft Registration Rules Rule 14. Migration of persons registered under Earlier Law (1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identificatio

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ished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG- 22: Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard. (4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration. 23
Slide 17
Obtaining credentials Login to aces.gov.in to view your GSTN Provisional ID and Password 3
Slide 18
Obtaining credentials 4 Your ID and Password will appear here
Slide 19
Note on Login Credentials

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TAXABILITY OF EXHIBITION SERVICES UNDER GST
Query (Issue) Started By: – Chandrashekhar Kandpal Dated:- 13-1-2017 Last Reply Date:- 18-1-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts
I will appreciate your views on the following :
1. Whether SGST or CGST paid in one state can be utilised as set off in other state. e.g. a branch office in Delhi registered under GST and GST from where no supply is taking place. Can we take set off of SGCT/CGST charged for Delhi off

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ALCOHOLIC BEVERAGES INDUSTRY UNDER GST REGIME
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 13-1-2017

Introduction
Alcohol sector is the second largest contributor of taxes to state Government exchequers yielding more than ₹ 90, 000 crores in taxes every year. The total tax impact for liquor companies are in the range from 70-150% in most states as no inter-tax set-offs are available for them. While alcoholic beverages represent 25% of the food and beverage market in China and the US, in India, spirits alone is 34%, making it the largest category. For most states, alcohol contributes to 20 to 25% of state revenue (state excise).
It may, however, be noted that manufacture of liquor meant for human consumption is subject to state excise duties and not Central Excise Duty under the Central Excise Act, 1944. State Excise Duties will not get subsumed in GST.
With Constitution (101st) Act, 2016 which authorizes levy of GST in India, it is clear that

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are exempt from Service Tax vide Entry No. 30 of exemption Notification No. 25/2012-ST. To give effect to the exclusion of processes in relation to alcoholic liquor from negative list, exemption under Notification No. 25/2012-ST was also amended w.e.f. 01.06.2015 to exclude exemption to intermediate production processes/job works in relation to alcoholic liquor meant for human consumption.
Liquor industry is also subject to levy of State VAT and other local taxes as entry tax / octroi etc.
Goods and Services Tax (GST) as a tax reform
Migrating to Goods and Services Tax (GST) is a time to revisit the taxation and remove the anomalies.
Goods and Service Tax (GST) is a destination based consumption tax which is a levy of tax on all goods and services with the objective of expanding the tax base through wide coverage of economic activities , mitigating the cascading effect , reduction of exemptions , enable better compliances etc. thereby resulting into formation of common national mar

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f exclusion from GST of the alcohol beverage industry, it will lead to both, positive and negative impact.
Likely positive GST impact on the alco-beverage industry
* Better and efficient logistics/distribution channels
* State taxes other than excise/VAT to be subsumed in GST. To that extent, input tax credit may be allowed.
* Relief from dual administrative control (only States to control)
Likely adverse GST impact on the alco-beverage industry
* There is no concept of centralized registration in GST regime, unlike in the present setup.
* Where input goods and services used in the petroleum and liquor industries are covered under GST and the outputs are not, there could arise complex issues surrounding double taxation, ineligibility for input tax credits, supply chain regulations, and so on.
* GST will accentuate increased cascading effect of taxes on the final retail product price because no input tax credit will be available between GST and state excise/VAT.
* No inp

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management for compliances will increase as manufacturers and vendors will be exposed to both non-GST regime and GST regime for certain inputs / outputs.
* There will be adverse impact on major consumers like hotels, restaurants, pharmaceuticals, perfumes manufacturing sector etc. in the form of increased cost.
Major Challenges in GST
GST poses multifarious challenges to alco-beverages industry. In the GST regime, due to higher GST rates tax on many input raw materials (for instance, agriculture inputs to ethanol production) as well as services, costs would go up significantly which would prove detrimental to the industry in both the short-term and the long-term. Even if all of these costs are passed down the value-chain, the additional burden may have a huge working capital impact on the industry.
Manufacturers of alcoholic beverages for human consumption procure the raw materials (Extra Neutral Alcohol (ENA)/Grain Neutral Spirit (GNS) / Concentrate of Alcoholic Beverage) either

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for the common consumers. The transportation cost will be even higher for sectors like potable alcohol and petroleum which, because of being excluded from GST base, will be unable to avail credit for the enhanced tax paid on transportation services. The 70% abatement should be continued for taxation of these services.
Some of the alco-beverages manufacturers use their own exclusive patented bottles, which may be used 5-7 times by the same manufacturer. Presently, many States impose a lower VAT rate with some states like imposing the standard VAT rate on glass bottles vattable against the VAT on the finished product sold within the state. The used glass bottles which are purchased by brewers / spirits manufacturers from used bottle dealers are again taxed at the lower/ standard VAT.
In GST, each re-use / re-supply is likely to suffer GST @ 18% with no possibility of credit as alcohol is excluded from GST base. The effective GST cost on every bottle will be about 70% of the purchase p

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GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 13-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
As the GST law has been revised, it is pertinent to note down what all issues still remain un-tackled or untouched. Also certain provisions are there which are yet again drafted in such a way that they would attract litigation. Here we are discussing two such provisions:
Seeing the valuation provisions as prescribed in section 15, the sub-section 3 of section 15 lays down the conditions to be adhered in relation to exclusion of discounts. The sections reads as follows:
(3) The value of the supply shall not include any discount that is given:
(a) before or at the tim

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d hence more litigation in times to come especially for FMCG and the like sectors.
For the pre-shipment discount, this section clearly provides that no discount shall be allowed unless the same is given either before or at the time of supply. Now, how a discount before the supply of goods or services? Secondly, if a price is negotiated between supplier and buyer then department will always compare with other buyer price and will intend to challenge such price that these are due discount given to buyer and it is clearly not mentioned on invoice. This is due to the second condition that it should be recorded in the invoice issued for such supply. Hence, every price negotiated should mention the standard price and then discount given to buyer

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ut discount normally are given on volume in a particular month or on payment in a particular period. Now, such type of discounts cannot be deducted beforehand. Such type of discounts were allowed under Central Excise law on notional basis. Such type of discounts will fall under second category. Hence, you have pay GST firstly and then claim discounts afterwards.
However the discounts related to post sale turnovers are also not allowed. It will be allowed only if there is agreement to that effect beforehand. Normally, big companies enters into agreement and announces their policies. But the small traders does not formally enters into such agreements. They simply gives the discounts. Such discounts will always be under challenge.
The above

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Supply of Goods and Services in GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 12-1-2017

Supply is wider term used in GST law as the GST is based on Supply only. Now the question arises what is supply. Supply is transfer of goods and services on which GST will be imposed. Supply has been mainly defined in Section 3 of GST law subject to Schedule- I to IV. Therefore to understand supply of goods and services it is more important to under stand the Schedule- I to IV also whether particular supply is goods or service and there are situations supply shall not constitute as supply and out of the ambit of GST.
Supply has been defined in Section 2[95] as follows;
“Supply” shall have the meaning as assigned to it in section 3.
Scope of Supply [Section 3]
1. Supply includes
A] all forms of supply and /or services such as
* Sale
* Transfer
* Barter
* Exchange
* License
* Rental
* Lease or disposal
Made or agreed to be made for consideratio

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per section 10 in the course or furtherance of business
* supply of goods from principal to agent on behalf of the principal or from agent to principal where agent receive the goods on behalf of principal .
* importation of service by taxable person from related person or his establishment outside India in the course or furtherance of business.
Supply shall be treated as supply of Goods or Services [ Schedule-II ]
* Transfer
* Transfer of title in goods is supply of goods
* Transfer of goods or right in goods or of undivided share in goods with out the transfer of title is supply of service
* Transfer of title in goods under agreement that the property will pass at future date on payment of full consideration shall be supply of goods
Land and Building
* Lease , tenancy, easement, license to occupy land is supply of services
* Lease, letting out of building whether industrial, commercial or residential complex for business or commerce is supply of services.
Treatme

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e consideration is received after issuance of completion certificate from the competent authority or before its occupation which ever is earlier.
* Competent authority means Government or any authority authorized to issue completion certificate namely architect registered under Architect Act , Chartered Engineer registered with Institute of Engineers, License Surveyor of the local body of city or town.
* Construction include here addition, alteration, replacement, remodeling of any existing civil structure
* Temporary transfer or permitting the use of or enjoyment of any intellectual property right.
* Development, design, programming, customization, adoption, upgradation, enhancement, implementation of information technology software.
* Refrain from act, tolerate an act or situation or to do an act.
* Work contract including transfer of property in goods involve in the execution of work contract.
* Transfer of right to use any goods for any purpose for specified period o

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e Government or local authority.
Service by foreign diplomatic mission located in India.
Service of funeral, burial, crematorium or mortuary including transportation of the deceased.
Activities or transaction undertaken by Central Government , State Government or any Local Authority which shall be treated as neither supply of goods nor supply of services………… [Schedule -IV]
* Services provided by Government or Local authority to another Govt. or Local Authority excluding the following.
* Service by department of post by way of speed post, express parcel post, life insurance and agency services.
* Service in relation to aircraft or vessel
* Transport of goods or passenger
Service provided by Govt. or Local authority to individual for discharge of its statutory power or function
* Issuance of passport , Visa, driving license, birth certificate or death certificate
* Assignment of right to use natural resources to individual farmer for the pur

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ided that exemption shall applicable to service tax payable on one time charges upfront or in installment for assignment of right to use such resources.
Service by Govt. on deputing officer after office hour or on holidays for inspection and container stuffing or such other duties for import and export of cargo on payment of Merchant Overtime Charges.
Service provided by Govt. or Local Authority by way of
* Registration under any law
* Testing , calibration, safety check or certificate for protection or safety of worker , consumer or public at large, required under any law
Disclaimer :
The contents of this article are solely for information and knowledge and does not constitute any professional advice or recommendation. Author does not accept any liability for any loss or damage of any kind arising out of this information set out in the article and any action taken based thereon.
About the Author:
Author is practicing chartered accountant in Gurgaon and having specializa

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IMPLEMENTATION OF GST STILL SAILING IN BOATS OF UNCERTAINTY!
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 12-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN:-
IMPLEMENTATION OF GST STILL SAILING IN BOATS OF UNCERTAINTY!
The eighth meeting of the goods and services tax (GST) council held on Wednesday yet again ended on an uncertain note, effectively ruling out the possibility of implementation of GST from 1 April. In this two day meeting the outcome came out to be insignificant as the litigious issue of sharing of administrative powers was not taken up at all.
Further a new issue was raised by States of Kerala, Delhi, West Bengal, Karnataka, Meghalaya and Tamil Nadu of a rate split under GST. Instead of equ

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t laws only upto 16th September, 2017 after which there will be no taxes by Centre or State on goods and services. The amendments made in the Constitution makes it mandatory to implement GST before 16th September, 2017. But, according to section 20 of the Constitution (One Hundred and First Amendment) Act, 2016, President has been given power to remove any difficulty and so it appears that even if the GST is not implemented by 16th September, 2017, the imposition of taxes on goods and services will continue.
It is pertinent to mention that the migration of existing assessees to GST regime is in full swing as migration of VAT assessees has already been done for many States and the migration of Service Tax assessees is to commence from 09.01

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Reorganisation of Customs jurisdictions and Chief Commissioner of Customs Bangalore Zone Public Notice – implementation of GST and formation of new GST Commissionerates to handover all the Customs work to Customs formations
01/2018 Dated:- 12-1-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
www.customsmangalore.gov.in Phone No: 0824-2408164
E-Mail ID: commr-cusmnglr@nic.in Fax No: 0824- 2407100
F.NO.S-26/04/2016 CUS TECH
Date 12.01.2018
PUBLIC NOTICE NO. 01/2018
Attention of all Importers, Exporters, Trade and Customs Brokers is invited to the CBEC notification No. 82/2017 Cus. (NT) dated 24.08.2017 regarding reorganisation of Customs jurisdictions and

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Kodagu, Hassan, Chickmagalur, Shimoga, Belgaum, Bijapur, Udupi, Gadag, Dharwad, Koppal, Bellary, Raichur, Bagalkot, Gulbarga, Bidar and Yadgir. The Customs work in the said jurisdiction shall be attended by the following offices/sections in Mangalore Customs Commissionerate w.e.f. 15.01.2018.
Sl. No.
Districts
Work will be attended by
01.
Uttara Kannada District
Customs Preventive Unit, Customs Division, Karwar.
02.
Udupi District
Customs Preventive Unit, Malpe
03.
Dakshina Kannada, Kodagu, Hassan, Chickmagalur, Shimoga Districts
Export Promotion Section, New Custom House, Mangaluru.
04.
Belgaum, Bijapur, Udupi, Gadag, Dharwad, Koppal, Bellary, Raichur, Bagalkot, Gulbarga, Bidar and Yadgir Districts
-do-
4. Th

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Enrollment of existing dealers in GST Portal having multiple registrations under different Acts or single Act to be subsumed under GST.
01/2017 Dated:- 12-1-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN
DISPUR, GUWAHAT1-6
(Circular No. 01/2017)
No.CTS-4/2017/1
Dated Guwahati the 12th January, 2017
Sub: Enrollment of existing dealers in GST Portal having multiple registrations under different Acts or single Act to be subsumed under GST.
The existing dealers who are migrating to GST are required to get themselves enrolled in the GST portal www.gst.gov.in after obtaining Provisional User id and Password from http://www.tax.assam.gov.in. In course of GST enrollm

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er existing laws will be provided with multiple Provisional id and Password, such dealers are required to ensure that they enroll themselves only once in GST portal against only one Provisional id and Password for the same business vertical. In other words, they should not enroll themselves with other Provisional id and Password. However, there is an exception. When a dealer is having different business verticals, in such case of course, he can do multiple enrolments for different business segments as laid down in sub-Section (2) of Section 23 of the Model GST Law.
The process described above shows that all entities registered under the existing laws and having valid PAN that will be subsumed under GST, will be given provisional registrati

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On demonetization, Finance Minister Shri Arun Jaitley says that difficult decisions initially pass through difficult phases as historic decisions have temporary pain attached to them. Stressing the implementation of GST, FM says that most of the issues have been resolved; few critical issues are left which will be resolved in the next few weeks
News and Press Release
Dated:- 11-1-2017

The Union Finance Minister Shri Arun Jaitley reiterated the advantage of taking bold and courageous decisions to transform Indian economy. He said difficult decisions initially pass through difficult phases as historic decisions have temporary pain attached to them. Speaking about demonetization, Shri Jaitley said that India needs bold decisions

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s implemented, the combination of a more digitized economy with a more efficient tax system will make India better. The Minister said that People want transparency. So, government is emphasizing on bringing transparency and elimination of discretion and Indian economy has opened up significantly in the last two years.
About the Summit, Shri Jaitley said it has been branded as Vibrant Gujarat but it has become foremost economic conclave. It showcases both Indian economy and progress of Gujarat.
Shri Vijay Rupani, Chief Minister of Gujarat, Shri Nitin Patel, Dy. Chief Minister of Gujarat, Dr. Hasmukh Adhia, Revenue Secretary, Govt. of India, Shri Amarjeet Sohi, Minister of Infrastructure & Communities, Government of Canada were also presen

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Hopeful of resolving issues to roll out GST from Apr 1: FM
GST
Dated:- 11-1-2017

Gandhinagar, Jan 11 (PTI) Finance Minister Arun Jaitley today reiterated that the Centre is still aiming to roll out the Goods and Services Tax (GST) regime from April 1 if all pending issues are sorted out.
GST, which is to subsume most of central and state taxes like excise, service tax and VAT, needs to roll out by latest September 16, 2017, he said.
This because, under the Constitutional Amendment passed by Parliament for the GST implementation, some of the existing levies would expire after September 16.
Jaitley said the government was aiming to implement the new sales tax from April this year. "We would want it to be implemented from

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GST to be simple, less burdensome for industry
GST
Dated:- 11-1-2017

Gandhinagar, Jan 11 (PTI) Goods and Services Tax will usher in a very simple and less burdensome taxation regime as it will be a single rate indirect tax which can be paid by debit/credit cards, cheque and NEFT, Revenue Secretary Hasmukh Adhia said today.
He said, GST will make it easier for traders and industry to access Input Tax Credit and also ease compliance burden as the entire country will become a single market.
"GST is a very very simple thing to follow, it is going to be very easy for all of you. There will not be any border restriction when you move goods from one state to another. And many of the small small taxes will go away. It will be o

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Chapter XVI – Audit
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 11-1-2017

Chapter XVI – Audit
The chapter states the provision relating to the audit to be undertaken by the GST authorities. It prescribes the rights and obligation of the GST authorities in the event of conducting an audit. Not much is proposed in the revised draft law.
One change that has been proposed is that now on the completion of audit, the proper officer has to inform the taxable person, whose records were audited, of the findings within thirty days of the completion of audit. Earlier in the old draft the time limit was not prescribed. This is a welcome step as currently there is no time limit for informing the assessee of the findings.

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in revised GST law.
Another proposed change is insertion of a new section 65 which prescribes Power of CAG to call for information for audit. This section grants the CAG to call for information, records and returns from the proper officer who will be responsible to furnish such information sought to enable the CAG to conduct audit as required under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act (56 of 1971). Now it seems that AG audit has also been given powers to conduct the audit at the premises of assesee. Earlier there was no provision and it was also subject to litigation. But now both the acts are co-related and hence there cannot be any litigation on the issue.
Scholarly articles for kn

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LEGAL PROVISIONS RELATING TO MIGRATION OF EXISTING TAX PAAYERS
GST
Dated:- 10-1-2017

Model GST Law :
Sec 166. Migration of existing taxpayers to GST
(1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed.
(2) The certificate of registration issued under sub-section (1) shall be valid for a period of six months from the date of its issue:
PROVIDED that the said validity period may be extended for such further period as the Central/State Government may, on the recommendation of the Council, notify.
(3) Every person to whom a certificate of registration has been is

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on filed by such person that he was not liable to registration under section 23.
(7) A person to whom a certificate of registration has been issued on a provisional basis and who is eligible to pay tax under section 9, may opt to do so within such time and in such manner as may be prescribed:
PROVIDED that where the said person does not opt to pay tax under section 9 within the time prescribed in this behalf, he shall be liable to pay tax under section 8.
Draft Registration Rules
Rule 14 . Migration of persons registered under Earlier Law
(1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and

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n and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered taxable person electronically on the Common Portal.
(3) Where the particulars and/or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-22:
Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard.
(4) Ev

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