Goods and Services Tax

Form GSTR-03A
Notice to a registered taxable person who fails to furnish return under section 27 and section 31
Bills
Draft GST Return Formats
Form GSTR-03A of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Notice to a registered taxable person who fails to furnish return under section 27 and section 31
–
=============
Document 1
Reference No:
To
Tax Period –
(GSTIN & Name of the taxable person)
(Address of the taxable person)
Government of India /State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Form GSTR-03
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Bills
Draft GST Return Formats
Form GSTR-03 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
 
–
=============
Document 1
TAXABLE PERSON DETAILS
1.
GSTIN
2.
Name of Taxable Person…….
3.
Address
[S. Nos. 1, 2 and 3 shall be auto populated on logging]
4. Period
5. TURNOVER DETAILS
Month……
Export Turnover
A.
Taxable Turnover
B.
C.
D.
E.
Nil rated and Exempted Turnover
Non GST Turnover
Total Turnover [A to D]
Government of India/State
Department of
Form GSTR-3
[See Rule…..]
MONTHLY RETURN
Year……..
Part A
(figures in Rs)
37
6. Outward Supplies
6.1 Inter-state supplies to Registered Taxable Persons
Rate of Tax
State Code

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-1)
CGST
(3)
(Auto populated from GSTR-1)
Taxable Value
(2)
IGST
CGST
(3)
(4)
39
(figures in Rs)
SGST
(4)
(figures in Rs)
SGST
(5)
6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including
post sales discounts or any clerical/other errors)
Month State Code Document type
Number Date Differential Value (Plus or Minus)
IGST
[Auto populated from GSTR1]
(figures in Rs)
CGST
SGST
(Invoice/Debit note/Credit
note)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Goods
Services
6.7 Total tax liability on outward supplies
(Auto Populated from the Tables above)
Value
Month
(1)
(2)
IGST
(3)
CGST
(figures in Rs)
SGST
(4)
(5)
Goods
Services
40
7. Inward supplies
7.1 Inter-State supplies received
State Code
Rate of Tax
(Rate wise-Including Nil, exempt and
non-GST)
IGST
Value
(1)
(2)
(3)
(4)
Goods Inputs
Capital goods
Services
None
7.2 Intra-State supplies received
Rate of Tax
(Rate wise-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mbe Date Differe IGST
ntial
CGST
SGS
T
Value
ITC available in
current month
IGST
Debit
(Plus
CGS
T
SGST
note/Cred
or
it
Minus)
note/Bill
of Entry)
(2)
(3)
(4)
(5)
(6)
(7) (8)
(9)
(10)
(11)
(12)
(14) (15) (16)
(1)
Goods-Inputs
Capital Goods
Services ▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬
42
None
7.5 Total Tax liability on inward supplies on reverse charge
Month
(1)
Goods
Services
7.6 ITC Reversal
Value
(2)
No
No
No
(Auto-populated from GSTR-2)
CGST
(3)
SGST
(4)
(figures in Rs)
IGST
(5)
(Auto-populated from GSTR-2)
(figures in Rs)
S.No
Description*
IGST
ITC Reversal
CGST
SGST
(1)
(2)
Amount
(3)
Interest
(4)
Amount
(5)
Interest
Amount
Interest
(6)
(7)
(8)
1
7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches
43
8
(figures in Rs)
S.No
Output Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rate
Tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Goods-Inputs
Capital Goods
Services
45
45
Part B
11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger)
Part (a)
S.
Description
No.
(figures in Rs)
Debit entry in Credit Ledger
Tax payable
Debit entry in Cash Ledger
Debit no.
IGST
Paid
CGST SGST
Paid Paid
Debit
no.
IGST CGST SGST
Paid Paid
Paid
(6)
(7)
(8)
(9)
(10)
(11)
(12) (13)
(1)
(2)
1.
IGST
2.
CGST
3.
SGST
Part (b)
S. No.
IGST
Payable
CGST
SGST
Debit no.
(1)
(3)
(4)
(5)
(6)
4.
Interest
5.
Late fee
6.
Others (Please Specify)
12. Refunds claimed from cash ledger
46
Debit entry in Cash Ledger
IGST
CGST
SGST
Paid
Paid
Paid
(7)
(8)
(9)
S.No
(1)
(2)
1.
2.
Refund claimed from cash ledger
Bank Account Details*
Minor head
Debit
CGST
SGST
IGST
(Tax/Interest/Fee/
entry
Penalty/Other)
no.
(3)
(4)
(5)
(6)
*This should be one of the bank accounts mentioned in the GSTIN
Usual dec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Form GSTR-02A
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
Bills
Draft GST Return Formats
Form GSTR-02A of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
 
–
=============
Document 1
Government of India/State
Department of
GSTR-2A
__
AUTO DRAFTED DETAILS
1. GSTIN..
2. Name of Taxable Person….
(S. No. 1 and 2 will be auto-populated on logging)
3. Period:
Month………
Year
Part A
4. Inward supplies received from Registered Taxable Persons
GSTIN
of supplier
Invoice
IGST
CGST
SGST
(figures in Rs)
PO

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unterparty GSTR and GSTR5
33
5. Details of Credit/Debit Notes
GSTIN
of
Туре
Debit Note/ credit note
Original Invoice
Differential
of
supplier note
(Debi
Value
(Plus or
Minus)
t/Cre
dit)
No.
Date
No.
Date
(1)
(2)
(3)
(4)
(5)
(7)
(figures in Rs)
Differential Tax
IGST
Rate
Amt
CGST
Rate
SGST
Amt Rate Amt
(8)
(9)
(10)
(11)
(12) (13) (14)
Details shall be auto populated from counterparty GSTR1 and GSTR 5
5A. Amendment to Details of Credit/Debit Notes of earlier tax periods
GSTIN
Type of note
of
(Debit/Credi
supplier
t
Original Debit Note/
credit note
Original
/Revised Debit
Note/ credit note
Differential
Value
(Plus or
Minus)
Differential Tax
No.
Date
No.
Date
IGST
Rate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Form GSTR-02
Details of inward supplies of taxable goods and/or services claiming input tax credit
Bills
Draft GST Return Formats
Form GSTR-02 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of inward supplies of taxable goods and/or services claiming input tax credit
 
–
=============
Document 1
Government of India/State
Department of
FORM GSTR-2
[See Rule…..]
DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED
1. GSTIN
2. Name of Taxable Person……..
(S. No. 1 and 2 will be auto-populated on logging)
3. Period:
Month………
Year
4. From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge
GSTIN/
Name
of
unregister
ed
supplier
Invoice
IGST CGST
POS
Eligibility Total Tax
(figures in Rs)
ITC available
SGST (only if of ITC as available as ITC this month $
differen inputs/capit$
al goods/
input IGS CGS SGS IGS CGS SGS
services/no
TT
t from
the
locatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Revised Details
IGST CGST
POS
SGST (only
if
differ
ent
from
Eligibil Total Tax available
ity of as ITC $
ITC as
inputs/ch
apital
goods/
input
the service
(figures in Rs)
ITC available this
month $
IGST CGST SGS IGST CGS SGST
T
T
GSTI No. Da GST No. Dat ValuGooHS Taxa Ra Amt Rat Am Rate Amt locati s/none Amt
N
te IN
of
of
unregi
supp
stered
lier
supplie
r
e
e
ds/SN/ ble te
ervi SA value
ces C
20
e
t
on of
recipi
en
Amt Amt Amt Amt Amt
20
|| (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24)
Other than supplies attracting reverse charge
Auto
popula
a shall be ato populated from counterparty CSTRI and GSTERS
ted
Not
auto
popula
ted
(Claim
ed)
Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered
Taxable person)
Auto
popula
ted
Others
Shall be auto populated from counterparty GSTR1 and GSTRS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

missibility
No
Date
Value
SAC
Taxable
value
Rate
Amt
Total ITC
Admissible as input
services/none
ITC admissible
this month
( ) ( ) ( ) (4) (5) (6) (7) (8) (9)
6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
periods
(figures in Rs)
Original Invoice
Revised details of Invoice
IGST
No
Date
No
Date
Value
SAC
Taxable
value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
23
ITC Admissibility
Total ITC
Admissible as
input
services/none
(10)
ITC admissible
this month
(11)
7. Details of Credit/Debit Notes
GST
IN
Type of
note
(Debit
/Credit)
Debit
Note/
credit
note
Original
Invoice
Differe
Differential Tax
ntial
Value
(Plus
(1)
No Date No.
Date
(2) (3)
Other than reverse charge
F
or
Minus)
IGST CGST SGST
Eligibili
ty for
Total Tax
available as
ITC
(figures in Rs)
ITC available
this month
ITC
(select
from
drop
down as
IG CG SG IG CGS SGS
A Am Am A Amt Am

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

auto populated from counterparty ISTRI and GSTR 5
Reverse charge
25
8. Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies
Value of supplies received from
Unregistered
Any exempt
supply not
included in Table
4 above
(5)
Any nil rated
supply not
included in Table
4 above
(6)
Description
HSN Code/
SAC code
Compounding
Taxable person
Taxable person
not included in
Table 4 above
(3)
(4)
(1)
Interstate supplies
Intrastate supplies
9. ISD credit received
Auto populated
Not auto
(claimed)
(figures in Rs)
Non GST Supply
(7)
(figures in Rs)
GSTIN_ISD
Invoice/Document details
SAC
ISD Credit
No
(1)
(2)
Date
(3)
IGST
CGST
SGST
(4)
(5)
(6)
populated
Shall be auto populated from counterparty ISD return
26
10(1) TDS Credit received
GSTIN
Invoice/Document
of deductor
Date of
Payment
Value on which TDS IGST
TDS_CGST
(figures in Rs)
TDS SGST
TDS has been
No
Date
Value
made to the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ate
Goods/
Services
HSN/SAC
of supply
Taxable
Value
IGST
TAX
CGST
(figures in Rs)
SGST
Rat Ta Rat Tax Rat Tax
(0) 2) 0 4900)8) 9 10 11 12 13
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply.
28
12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
Revised Details
Original Details
Taxable TAX
Value
GSTIN/ Docum Docu
Name of ent No. ment
customer
Date
GSTIN State Docu Date
/Name Cod ment
Goods
HSN/S
/Servic AC
IGST
Rate
CGST
SGST
Tax Rate Tax Rate Tax
of
custom
er
e
No.
es
of
supply
to be
made
( (1) (2) (3) (4) (5) (7) (8) 09) (10) (11) (12) (13) (14) (15) (16)
(figures in Rs)
13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued
in the current period
(figures in Rs)
Invoice
No.
Invoice
Date
Transaction id
(A number assigne

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Form GSTR-01A
Details of outward supplies as added, corrected or deleted by the recipient
Bills
Draft GST Return Formats
Form GSTR-01A of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of outward supplies as added, corrected or deleted by the recipient
–
=============
Document 1
1. GSTIN:
2.
Name of the Taxable Person:
Government of India/State
Department of –
Form GSTR-1A
AUTO DRAFTED DETAILS
(S. No. 1 and 2 will be auto-populated on logging)
3. Gross Turnover of the Taxable Person in the previous FY.
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month………….
Year
5. Taxable outward supplies to a registered person
GSTIN
of
receiv

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ecipien
(1) (2) (3)
(4) (5) (6)
(7)
(8) (9) (10) (11) (12)
(13) (14)
(15)
(16)
(17)
| Shall be auto populated from counterparty GSTRI and GSTR5
8. Details of Credit/Debit Notes
GSTI
N/UIN
/ Name
Type of note
(Debit/Credit)
Debit Note/credit note
Original
Invoice
Differenti
al Value
(Plus or
Minus)
(figures in Rs)
Differential Tax
No.
Date
No. Date
IGST
CGST
SGST
Rate
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10) (11) (12)
Amt Rate Amt Rate Amt
(13)
17
8A. Amendment to Details of Credit/Debit Notes of earlier tax periods
GSTIN
/UIN/
Name
Type of
note
(Debit/Cr
Original
Debit
Note/credit
Revised Debit Original Invoice
details
Note/credit
note
edit)
note
Differenti
al Value
(Plus or
Mi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Form GSTR-01
Details of outward supplies of taxable goods and/or services effected
Bills
Draft GST Return Formats
Form GSTR-01 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of outward supplies of taxable goods and/or services effected
–
=============
Document 1
1.
GSTIN:
2.
Name of the Taxable Person:
Government of India/State
Department of
Form GSTR-1
[See Rule…..]
DETAILS OF OUTWARD SUPPLIES
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month………….
Year
5. Taxable outward supplies to a registered person
GSTIN/
UIN
Invoice
IGST
CGST
SGST
POS
(only if
(figures in Rs)
THE
Indicate if Tax on this GSTIN of
supply Invoice is e-
paid under commerce
provisional operator (if
assessment applicable)
(Checkbox
different from attracts
the location o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(Checkbox)
recipien
t)
(1) 2 3 4 5 6 7 8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (13) (19)
6
6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier
is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
Recipient's Name of the
State code
recipient
Invoice
IGST
POS
(figures in Rs)
Tax on this Invoice is
(only if different paid under provisional
from the location assessment
of recipient)
(Checkbox)
No.
Date Value Goods/ HSN/
Services SAC
Taxable
value
Rate
Amt
(5)
(6)
(8)
(9)
(10)
(11)
(12)
(1)
(2)
(3)
Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code)
is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
Original
Invoice
Recipi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

covered under 7
above in earlier tax period (s))
Original Details
Revised Details
Aggregat
e Taxable
Value
IGST
8
CGST
(figures in Rs)
SGST
Tax on this
supply is
paid under
provisional
assessment
(Checkbox)
Month Goo HSN
Goods/ HS
Services N/
State
Rate Amt
Rate
Amt
Rate
Amt
(Tax
ds
Stat
Period) and SAC
SAC
Serv
Cod
༧
code
(Place of
Supply
(State
Code))
ices
1 2 3 4 5 000) (10) (11) (12) (13) (14) (15)
8.
Details of Credit/Debit Notes
GSTIN
Type of note
Debit Note/credit
/UIN/
(Debit/Credit)
note
Original
Invoice
Name
of
Differenti
al Value
(Plus or
Minus)
(figures in Rs)
Differential Tax
recipie
No.
Date
No.
Date
IGST
CGST
SGST
nt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Rate Amt
(8) (9)
(10)
(11)
Rate Amt Rate Amt
(12) (13)
Other than reverse charge
Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8A. Amendment to Details of Credit/Debit Notes of e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

luding deemed exports)
(figures in Rs)
Description
Invoice
Shipping
bill/
IGST
CGST
SGST
bill of export
Tax on this Invoice is
paid under provisional
assessment (Checkbox)
No.
Date Value
(1) (2) (3)
Goods/SHSN/
ervices SAC
(4) (5)
Taxable
value
No
Date Rate Amt
Rate Amt Rate Amt
(6)
(7)
(8)
(9) (10) (11) (12) (13) (14)
(15)
10
Without payment
of GST
With payment of
GST
10A. Amendment to Supplies Exported (including deemed exports)
Description Original
Revised Invoice
Invoice
Shipping bill/
bill of export
IGST
CGST
SGST
(figures in Rs)
Tax on this Invoice is
paid
under
provisional
assessment
(Checkbox)
Rate Amt Rate
Amt Rate
Amt
(9)
(10) (11) (12) (13)
(14)
(15)
(16)
e
No. Date No. Date Goods HSN Taxabl| No Date
/Servi
ces SAC
(5) (6) (7) (8)
(1) (2) (3) (4)
Without
payment of
With
payment of
11.
Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
(figures in Rs)
GSTIN/U

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ceipt/ on account of time of supply) on invoices issued in the current period
(figures in Rs)
Invoice No.
Transaction id
(A number assigned by the system
when tax was paid)
Rate
(1)
(2)
(4)
TAX Paid on receipt of advance/on account of time of supply
IGST
Tax
(5)
Rate
(6)
CGST
Tax
Rate
(7)
(8)
SGST
Tax
(9)
12
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of
supply
13. Supplies made through e-commerce portals of other companies
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons
Invoice Date
Merchant
No.
ID issued
GSTIN of e- Gross
commerce
by e- portal
commerc
Value
of
supplie
Taxabl Goods HSN/
e value (G)/ SAC
Servic
es (S)
IGST
SGST
(figure in Rs.)
CGST
Place
of
Rate Amt. Rate Amt.
Rate Amt
Suppl
y
e
S
(State
Code)
1 2 operator 4 5 6 7 8 9 10 11 12 13 14 15
Note: Details of supplies made th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erchant GSTIN of e- Taxable
issued commerce value
e- portal
IGST
CGST
SGST
commerce
Tax
Place
period of Supply
supplies
(State
of Tax
Place of
period of Supply
supplies (State
Rate Amt Rate Amt Rate Amt
portal
2
Code)
3
Code)
5
7
8
9
10 11
12 13 14 15
14.Invoices issued during the tax period including invoices issued in case of inward supplies received from
unregistered persons liable for reverse charge
S.No. Series number of
From
To
invoices
1
2
3
4
14
Total number of Number of
invoices
cancelled invoices
Net Number
of invoices
issued
5
6
7
I
_hereby declare that the information given in this statement is true, correct and complete in every respect. I
further declare that I have the legal authority to submit this statement.
Place:
Date:
INSTRUCTIONS for furnishing the information
1. Terms used:
GSTIN: Goods and Services Taxable Person Identification Number
UIN: Unique Identity Number for embassies
HSN: Harmonized System of Nomen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax Council.
Article 279A
Indian Laws
FINANCE, PROPERTY, CONTRACTS AND SUITS
Constitution of India
1[Article 279A. Goods and Services Tax Council.-
(1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council.
(2) The Goods and Services Tax Council shall consist of the following members, namely:-
(a) the Union Finance Minister…………………… Chairperson;
(b) the Union Minister of State in charge of Revenue or Finance…………….. Member;
(c) the Minister in charge of Finance or Taxation or any other Minister nominated by each State G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ies in the course of Inter-State trade or commerce under article 269A and the principles that govern the place of supply;
(d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax;
(e) the rates including floor rates with bands of goods and services tax;
(f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster;
(g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and
(h) any other matter relating to the goods and services tax, as the Council may decide.
(5) The Goods and Services

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ncil shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:-
(a) the vote of the Central Government shall have a weightage of onethird of the total votes cast, and
(b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting.
(10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of-
(a) any vacancy in, or any defect in, the constitution of the Council; or
(b) any defect in the appointment of a person as a member of the Council; or
(c) any procedural irregularity of the Council not affe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Levy and collection of goods and services tax in course of inter-State trade or commerce
Article 269A
Indian Laws
FINANCE, PROPERTY, CONTRACTS AND SUITS
Constitution of India
1[Article 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.-
(1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.
Explanation.-For the purposes of this clause, supply of goods, or of services, or both in the course of import into the terri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Special provision with respect to goods and services tax
Article 246A
Indian Laws
RELATIONS BETWEEN THE UNION AND THE STATES
Constitution of India
1[Article 246A. Special provision with respect to goods and services tax.-
(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.
(2) Parliament has excl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 41
Distribution of business amongst Benches of Appellate Tribunal
Benami Property
APPELLATE TRIBUNAL
Section 41 of Prohibition Of Benami Property Transactions Act, 1988
1[Distribution of business amongst Benches of Appellate Tribunal
41. Where any Benches are constituted, the Chairperson may, from time to time, by notification, make provision as to the distribution of the business of the Appellate Tribunal amongst the Benches and also provide for the matters which may be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TAX RETURN PREPARER UNDER MODEL ‘GST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 14-10-2016

Section 34(1) of the model Goods and Services Tax Act, 2016 ('Act' for short) provides that the appropriate Government may prescribe the manner of approval of Tax Return preparers, their eligibility conditions, duties and obligations as may be relevant for their functioning as a Tax Return Preparer.
Eligibility
Any person may act as a Tax Return Preparer under this Act if he satisfies any of conditions below-
* He is a citizen of India;
* He is a person of sound mind;
* He is not adjudicated as insolvent;
* He has not been convicted by a competent court for an offence with an imprisonment not less than two years; and
* He is a retired officer of-
* the Commercial Tax Department of any State Government; or
* the Central Board of Excise and Customs;
* Department of Revenue, Government of India, who, during his service under the Go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Company Secretaries of India; or
Enrolment as Tax Return Preparer
Any person who wants to act as Tax Return Preparer may made an application to the officer authorized in this behalf for enrolment as Tax Return Preparer in Form No. GST TRP – 1. On receipt of such application, the authorized officer shall, after making required inquiries as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate in Form No. GST TRP – 2 or reject his application if he found that the applicant is not qualified to be enrolled as a Tax Return Preparer.
Validity
The enrolment as Tax Return Preparer shall be valid until it is cancelled.
Disqualification
If any Tax Return Preparer is found guilty of misconduct in connection with any proceeding under the Act, the Authorized Officer may, by order, direct that he shall be disqualified. The said order is to be made in Form GST TRP – 4. Before passing order, the Tax Return Preparer shall be given an opportunity

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

required to be furnished by a taxable person has been furnished by the Tax Return Preparer authorized by him, a confirmation shall be sought from the taxable person over email or SMS. The statement furnished by the Tax Return Preparer shall be made available to the taxable person on the Common Portal. Where the taxable person fails to respond to the request for confirmation till the date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the Tax Return Preparer.
Section 34(3) of the Act provides that the responsibility for correctness of any particulars furnished in the return and/or other details filed by the Tax Return Preparer shall continue to rest with the registered taxable person on whose behalf such return and details are filed.
Activities of Tax Return Preparer
A Tax Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorized by the taxable person to-
* furnish det

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

any proceedings under the Act on behalf of any taxable person. He shall produce before the authority a copy of the authorization given by the taxable person in Form No. GST TRP – 6.
Reply By Ganeshan Kalyani as =
The responsibility of tax return preparer is NIL. The dealers shall not have much knowledge about the details that are required to show in the return. In such cases if tax return preparer does not advises or just uploads the details as received from dealers then the return would be incomple and the responsibility is upon the assessee. Thus in my view the tax return preparer should in addition to filing rreturn also advise the dealer to provide correct and complete details.
Dated: 15-10-2016
Reply By Pradeep Kumar as =
Dear experts,
What would be the fate of present tax practitioners once GST rolls out? Should they take new registration under GST or is there any provision to continue as TRP under GST Law? Please explain
Dated: 15-10-2016
Reply By Saurabh Rairikar as =

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

routine again and the transition to the new roll as defined may be a very formal on approval by the respective departments.
Dated: 15-10-2016
Reply By kishore chennu as =
When and where should the TRP should be registered? Is it announced?
Dated: 15-10-2016
Reply By Khagendranath Mahato as =
I think responsibility of TRP is automatically assocoated with his authorisation, otherwise he has to take the risk of getting unauthorised.
Dated: 16-10-2016
Reply By Ganeshan Kalyani as =
Thanks Saurabh Rairikar Ji. One more question, whether the tax return preparer will get paid by the tax authority or from the dealers whose return he/she would be filing.
Dated: 16-10-2016
Reply By kishore chennu as =
Assessee will pay the TRP not the Tax authority.
Dated: 16-10-2016
Reply By Ganeshan Kalyani as =
Then the fees structure may vary depend upon the assessee and trp
Dated: 20-10-2016
Reply By Sonali Sharma as =
Please enlighten abt whether TRP Scehem is operational now. And who

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Government directs the CBEC officials association demanding full control of Central Government over all assessees under GST to refrain from the protest as proposed
GST
Dated:- 13-10-2016

=============
Document 1
By Speed Post
F.No.C-30013/6/2012-AdIVA-Voll
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
*****
Memorandum
New Delh i dated the 10th October, 2016
The All India Association of Central Excise Gazetted Executive Officers has given notice vide
their letter dated 04.10.2016 for observing the following:
2
(i) Peaceful Lunch Hour gathering in front of the residence of your good self (Hon'ble FM)
on 14.10.2016 to hand-over the Memorandum and Lunch Hour peaceful protests in front
of every Headquarters Office throughout the country.
(ii) Peaceful Lunch Hour protests on 09.11.2016 in all CCA Offices throughout the country.
(iii) Wearing of Black Badge in all Offices on 07.12.2016 throughout the country.
(

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of strike by Government servants, are also enclosed.
This issues with the approval of Chairman, CBEC
Encl. As above:
The Secretary General
All India Association of Central Excise Gazetted Executive Officers
240, Razapur, Ghaziabad – 201 001 (UP)
Copy to:
(Amarjit Singh)
Director(Ad.IV)
Tel: 011 2616 2694.
1. All Chief Commissioners of Central Excise
2. DG, HRD, CBEC
3. Web Manager, Directorate General of Systems and Data Management for uploading the
communication on the Board's website.
جميل
(Amarjit Singh)
Director(Ad.IV)
Tel: 011 2616 2694.
ALL INDIA ASSOCIATION OF CENTRAL EXCISE
President:
R. Chandramouli
GAZETTED EXECUTIVE OFFICERS
Address for communication:
240, Razapur, Ghaziabad-201001 (U.P.)
Secretary General:
Ravi Malik
Mob. 08939955463 mail Id:ravimalik_sweet@yahoo.com, Site: cengoindia.blogspot.in . Mob. 09868816290
Vice Presidents: P. Parwani, L. L. Singhvi (Central); Anurag Chaudhary, Ravi Joshi (North); N. Raman, G. Srinath
(South

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sions,
inter-alia, were taken and consensus was arrived among Centre and States:
2.
Exemption threshold for GST to increased to Rs. 20 lakh p.a. from Rs. 10 lakh p.a. as envisaged in
draft GST Model Laws. For North-Eastern and Hilly states, the threshold exemption limit increased
to Rs. 10 lakh from Rs. 5 lakh.
The manufacturers and suppliers having annual turnover ranging from Rs. 20 lakh p.a. to Rs. 1.50
crore p.a., who would be subjected to levy of CGST in lieu of Central Excise Duty (currently
exempted from Central Excise Duty) would be controlled by States for the purpose of CGST &
SGST both and thus, Central Government would have no control over these assessees.
It has further come to notice of the Association that the States and their employees have now started
demanding for their control over Service Tax assessees also falling within the annual turnover limit of Rs.
20 lakh p.a. to Rs. 1.50 crore p.a. due to a liberal stand shown by the Centre towards allocation of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

16, the Centre
on account of
has to compulsorily compensate to all States for the loss of
implementation of GST for a period of 5 years. Thus,
on Cent
to collect
more and more revenue of CGST so that a huge amount out of the CGST collected may be distributed
amongst all States to compensate their huge (expected) loss of revenue for the next 5 years.
5. In the above said circumstances, the Association strongly demands and request, yourself being the
Union Finance Minister and Chairperson of the GST Council, that none of the assessees of Central Excise
(to be levied CGST on the supply of goods) and Service Tax (to be levied CGST on the supply of
services) should be transferred to the States for the purpose of levy and collection of CGST by the
officers of States. All Central Excise and Service Tax assessees falling above the annual turnover of
Rs. 20 lakh should necessarily be controlled by Centre and its officers only. No need to say that we
require a strong & powerful Cen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed officers of CBEC to take any further decision on the
GST. If ignored, these Associations would be compelled
to initiate pon
non
co-operation
per the decision taken by the Associations under CBEC representing Group 'A' to
meeting held in Mumbai on 01.10.16 towards the implementation of GST against the unilateral decisions-
taken by the GST Council-
tot as below as
officers in the
i) Peaceful Lunch Hour gathering in front of the residence of your goodself on 14.10.16 to
hand-over the Memorandum and Lunch Hour peaceful protests in front of every Headquarters
Office throughout the country.
ii) Peaceful Lunch Hour protests on 09.11.16 in all CCA offices throughout the country.
iii) Wearing of Black Badge in all offices on 07.12.16 throughout the country.
iv) Day long protest programme in front of all CCA offices on 05.01.17 throughout the
country.
v) Mass Casual Leave on Budget Day by all officers.
Yours faithfully,
Copy with the request for necessary action to:
(RAVI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mvented in an
way including by grant of leave for the period of a
(ii) on all important service mailers which are likely to have and
repercussions on other services (e.g. action taken agains
Government employees participating in strikes), all Ministries/Departments, Including the Ministry of Railways
should, with a view to ensuring the maximum possible uniformity in the general approach, consull the Department or
Personnel & A.R. (now Department of Personnel and Training) before taking/announcing any decision so that
embarassment to the Government in dealing with the generality of civil services is avoided.
2. Notwithstanding the above directions, the Department of Personnel & Training has been receiving several references
from Central Government offices that in the case of employees who had participated in a strike, the period of absence may be
Treated as duty or leave instead of applying the principle of no work no pay. It has also come to notice that in some cases. II..
M

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

subject, the Management has the
power to deduct wages for the absence from duly when the absence is a concerted action on the part of the employees
and the absence is not disputed. Whether the deduction from wages will be pro rata for the period of absence only or will
be for a longer period will depend upon the facts of each case such as whether there was any work to be done in the said
period, whether the work was in fact done and whether it was accepted and d acquiesced in, etc.
It is not enough that the employees attend the place of work. They must put in the work allotted to them. It is for the work
and not for the mere attendance that the wages/salaries are paid.
XX
XX
XX
XX
XX'
It is clear that wages are payable only if the contract of employment is fulfilled and not otherwise. Hence, when the workers
do not put in the allotted work or refuse to do it, they would not be entitled to the wages proportionately.
XX
XX.
XX
XX
Whether the strike is legal or illegal,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Auditor General of India, New Delhi.
3. Supreme Court of India, New Delhi.
10.
AUT. Administrations.
11.
All Zonal Councils..
( UPSC New Delhi.
GAT D
C.V.C New Delhli
7. Demonstration and strikes
No Government servant shall –
247
(i) engage himself or participate in any demonstration which is
prejudicial to the interests of the sovereignty and integrity of India,
the security of the state, friendly relations with foreign States, public
order, decency or morality, or which involves contempt of court,
defamation or incitement to an offence, or
(ii) resort to or in any way abet any form of strike or coercion or
physical duress in connection with any matter pertaining to his service
or the service of any other Government servant.
Government of India Decisions
(1) Restriction on Government servants who are office-bearers of
service associations, in dealing in their official capacity with matters
connected with those associations.
Reference Home Ministry's Office Mem

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ernment servant shall resort to or in any way abet any form of strike in
connection with any matter pertaining to his service or the service of any other
Government servant. Instances have come to the notice of Government where
employees resort to various methods of protests for redress of grievances, some
of which are tantamount to strike. References have been received seeking
clarification whether certain acts, are covered under the definition of 'strike'
and if so, whether action can be taken against such employees for violation of
the Conduct Rules.
248
It is, therefore, clarified that 'strike' means refusal to work or stoppage or
slowing down of work by a group of employees acting in combination, and
includes
(i) mass absentation from work without permission (which is wrongly described
as “mass casual leave”);
(ii) refusal to work overtime where such overtime work is necessary in the
public interest;
(iii) resort to practices or conduct which is likely to result in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing forcible
confinement of public servants within office premises by surrounding their
places of duty and have held demonstrations/meetings both within office
premises during office hours and also outside the office premises beyond office
hours, tending to forcible confinement of public servants within office premises.
Such demonstrations/activities are prejudicial to pubic order and also involve
criminal offences like wrongful restraint, wrongful confinement, criminal
trespass or incitement to commit offences. They are also subversive of discipline
and harmful to the public interest, and participation in them by Government
servants and would constitute good and sufficient reason within the meaning of
Rule 11 of the Central Civil Services (Classification, Control and Appeal) Rules,
1965. It has, therefore, been decided that a serious view should be taken of such
acts of lawlessness and insubordination on the part of public servants. The
Central Government Departments are

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l restraint, wrongful
confinement or criminal trespass or of any other cognizable offence, a written
report should be made to the Officer-in-charge of the Police Station having
jurisdiction, requesting him to register the offence and to take action under the
law. The names of the offenders should be included in the written report. Copies
of the report should be endorsed to the Police Commissioner/Superintendent of
Police and the Home Secretary to the State Government concerned for
necessary action according to law.
(iv) If, notwithstanding the mandatory provisions of the Criminal Procedure
Code, Police takes no action on such a report, action should be taken promptly
to file a complaint before the appropriate Magistrate in respect of the
substantive offences under the Indian Penal Code or other law. In certain
circumstances a petition could be filed before the High Court for issue of the
appropriate writ, but this should be done after taking legal advice.
[OM No. 25/S.11/

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reverse charge under GST
Query (Issue) Started By: – Ganeshan Kalyani Dated:- 13-10-2016 Last Reply Date:- 13-10-2016 Goods and Services Tax – GST
Got 2 Replies
GST
The threshold limit for registration under GST is ₹ 10 Lacs and ₹ 5 Lacs for North East States. The limit is so low that i assume even a small provisional vendor also would cross it. A consultant or a small service provider or advocate would are also likely to cross the prescribed threshold limit. In view of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST TERMINOLOGY (PART -3)(Various Persons)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 13-10-2016

The provisions of model GST law prescribes various types of persons for different purposes and taxation. Some of these are being used for first time. Let's discuss these terms in relation to person or taxable persons in section 2 model GST law, viz,
* Non-resident taxable person (clause 69)
* Person (Clause 74)
* Taxable person (Clause 96)
Non-resident taxable person [Section 2(69)]
'Non-resident taxable person' means a taxable person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity but who has no fixed place of business in India.
Accordingly, non-resident taxable person :
* is a taxable person.
* occasionally undertakes transactions involving supply of goods or services.
* undertakes transactions as a principal or agent or in any other capa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shment in India. There is no justification for making them an exception to rule of PAN for registration.
Person [Section 2(74)]
'Person' includes-
* an individual;
* a Hindu undivided family;
* a company;
* a firm;
* a Limited Liability Partnership;
* an association of persons or a body of individuals, whether incorporated or not, in India or outside India;
* any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 2(45) of the Companies Act, 2013 (18 of 2013);
* any body corporate incorporated by or under the laws of a country outside India;
* a co-operative society registered under any law relating to cooperative societies;
* a local authority;
* government;
* society as defined under the Societies Registration Act, 1860 (21 of 1860);
* trust; and
* every artificial juridical person, not falling within any of the preceding sub-clauses;
The scope of the definition of 'person&#

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

* any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 2(45) of the Companies Act, 2013
* anybody corporate incorporated by or under the laws of a country outside India;
* a co-operative society registered under any law relating to cooperative societies;
* a local authority;
* government;
* society as defined under the Societies Registration Act, 1860;
* trust; and
* every artificial juridical person, not falling within any of the preceding sub-clauses;
In terms of section 11 of Indian Contract Act, 1872, every person is competent to contract who is of the age of majority according to the law to which he is subject, and who is of sound mind, and is not disqualified from contracting by any law to which he is subject. Persons not competent to contract would include minors, persons of unsound mind and persons disqualified by law. Section 10 and 11 make it clear that any agreement made by a minor is void

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

porated or not. [Carriers Act, 1865]
'Person' includes a Hindu Undivided Family [Income Tax Act, 1961]
'Person' does not include a body of persons. [Representation of the People Act, 1950]
'Person' means any individual or partnership or any public or private body, whether corporate or not, including a state or any of its constituent sub-divisions. [Merchant Shipping Act, 1958]
'Person' includes-
(i) an individual,
(ii) a Hindu Undivided Family
(iii) a company
(iv) a firm
(v) an association of persons or body of individuals, whether incorporate or not,
(vi) a local authority, and
(vii) every artificial juridical person, not falling within any of the preceding sub-clauses. [Income Tax Act]
'Person' includes-
(i) a firm whether registered or not
(ii) a Hindu Undivided Family
(iii) a cooperative society
(iv) every other association of persons whether registered under the Societies Registration Act, 1860, or not. [Consumer Protection Act, 1986]
'Person' inc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ession 'person' is a living human being, a man, woman or child, an individual of the human race. As used in law the word includes natural persons and artificial persons like corporations and point stock companies, but it does not include a state or Government. [Shiv Prashad v. Punjab State, 1956 (9) TMI 57 – PUNJAB & HARYANA HIGH COURT (Constitution of India, Art. 14 The word, person means not duly a natural person, but also a jurisdic or artificial person, Rahmat v. Mandir Shri Laxminiaram, AIR 1976 MP 216, 218. [Madhya Pradesh Land Revenue Code 1859].
The expression 'person' as defined in Section 3(42) of the General Clauses Act (10 of 1897) includes a company or association or body of individuals whether incorporated or not, but the expression 'person' cannot be detached from the context and viewed apart from the nature of the writs that are enumerated in the article. In Re v. S. Hariharan, AIR 1960 AP 518, 519. [General Clauses Act, 1897].
The word 'person' has not been defined

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the technical or legal sense can be a natural person like a human being or an artificial person like the holder of an office or a corporation. Jagneshwar Sen Gupta v. Bimal Kantipaul 1960 (12) TMI 79 – GAUHATI HIGH COURT
In Larsen & Toubro Ltd. v. CCE, Vadodara-II ( 2013 (12) TMI 492 – CESTAT AHMEDABAD , it was held that a 'person' is a juristic person. To become a person, person includes an association of person or body of individuals, whether incorporated or not. It cannot be said that the units in Special Economic Zones (SEZ) and Domestic Tariff Area (DTA) are separate persons in the eyes of law and can be considered as separate persons.
Taxable Person [Section 2(96)]
Taxable person has been defined to have a meaning as assigned to it in section 9 of the model law.
According to section 9, taxable person means a person who carries on any business at any place in any state or India or and who is registered or required to be registered for the purpose of GST law as per Schedule

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vities / transactions (other than as specified in Schedule-IV) where they are engaged as public authority
Schedule-IV of the Act contains list of activities or transactions in respect of which the Central Government, a State Government or any local authority shall not be regarded as a taxable person.
Examples of such services are services in relation to statutory functions (pass port, visa, driving license, birth or death certificate; functions under article 243W or 243G of Constitution; health care, education, tax, right to use natural resources, merchant overtime charges, registration under any law; services in relation to diplomatic / consular / emigration / currency / import or export / public order etc.
Following persons shall not be considered as taxable persons –
* person providing services as an employee to his employer in terms of employment or under any legal tie creating employee -employer relationship.
* person in business of exclusively supplying goods or services n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

RECOMMENDATIONS BY GST COUNCIL
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 12-10-2016

Recommendations to be made by Council
As per Article 279A (4), the Council will make recommendations to the Union and the States on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws, principles that govern Place of Supply, threshold limits, GST rates including the floor rates with bands, special rates for raising additional resources during natural calamities/disasters, special provisions for certain States, etc.
The Goods and Services Tax Council shall make recommendations to the Union and the States on-
* the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax;
* the goods and services that may be subjected to, or exempted from the goods and services tax;
* model Goods and Services Tax Laws, principles of l

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

turbine fuel. While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services.
* The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute –
* between the Government of India and one or more States; or
between the Government of India and any State or States on one side and one or more other States on the other side; or
between two or more States, arising out of the recommendations of the Council or implementation thereof.''
Decisions / issues considered at First Meeting of GSTC (22-23 September, 2016)
The first meeting of the newly constituted GST Council was held on 22-23 September, 2016 in which following issues were decided / considered:
* Rules for conduct of business at meetings.
* Time table of GSTC meetings was set keeping the April 1st, 2017 deadl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

at 2nd Meeting of GSTC (30.09.2016)
The major agenda for the second meeting of the GST Council held on 30 September, 2016 was to consider and approve the draft rules released for GST in relation to registration, payment, return, refund etc. Though the draft rules were put in public domain only on 27th September leaving few hours for public to give feedback, the GSTC approved the said rules in just one sitting. The decisions, inter alia, are supposed to include the following –
* To continue with area based exemptions and incentives of excise duly available to north east states and hill states but to be provided by way of refund and not by way of exemptions, as presently done. Presently, centre allows such exemption to eleven states.
There will be levy of tax on all exempted entities under GST and the Centre or the State, as the case may be, that gets the tax shall have to reimburse such tax collected to the exempted entity. However, it is not clear as to whether such refund shall b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Minutes of the first meeting held on 23rd September could not be adopted / confirmed.
Agenda for 3rd Meeting of GSTC (18-20 October, 2016)
The GSTC decided to hold its third meeting on 18-20 October, 2016 wherein following issues may be considered –
* Calculation of annual incremental tax revenue to decide projection for compensation for likely possible loss of revenue to the states in GST regime.
* Dual control over assessees
* Control over Service Tax assessees
* Rates of GST
* Exemptions and negative list
It is expected that GST Council may finally decide on the above issues in its three days meeting in October, 2016.
Treatment of Cesses
While the proposed GST regime shall subsume certain taxes – both Central and of States, it is not certain as to what would be the fate of cesses such as Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC). While the Constitutional (101st Amendment Act) 2016 does not deal with treatment of cesses in the GST regime, GST Council is e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

crore to be assessed by both centre and states (cross empowerment model)." It seems that the assessee will be subject to assessment by both the authority. This will lead to troublesome to the dealers.
How the provision is going to work ? Pls. Enlighten us sir.
Dated: 12-10-2016
Reply By Rakesh Chitkara as =
Dual control by State & Central Tax authorities is a ticklish issue. My feeling is that CBEC will NOT be able to assert itself vis-a-vis State tax officials demand on overlapping areas, except large assesses. FinMin is in no mood to indulge or placate CBEC
Dated: 17-10-2016
Reply By Dr. Sanjiv Agarwal as =
Dear Ganeshan ji / Chitkara ji,
GST Council is meeting today for 3 days. Hopefully, there will be more clarity in this aspect to move forward. It may also become an issue of deadlock.
Thanks & Regards,
CA Neha Somani
Dated: 18-10-2016
Reply By Rakesh Chitkara as =
My prediction on who will lose control or gain control of ST assessees below 1.50 crores – Centre o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST TERMINOLOGY (PART -2)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 10-10-2016

The provisions of model GST law prescribes various types of persons for different purposes and taxation. Some of these are being used for first time. Let's discuss these terms in relation to person or taxable persons in section 2 model GST law, viz,
* Agent (Clause 5)
* Agriculturist (Clause 8)
* Casual taxable person (Clause 21)
* Manufacturer (Clause 66)
Agent [Section 2(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 mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not.
Accordingly, following attributes are essential for anyone to be called an 'agent' –
* An agen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n agent. When a concern (commercial concern, firm etc.) becomes an agent, it is called an agency. Thus, all non-individual agents could be termed as agency. For being called as agency, that agency must represent some other concern or person and by virtue of that representation, is called its agency or agency. The agency acts and works on behalf of his or its principal and there must be some other person on where behalf it is acting.
Literally, agency means a relationship between two persons, by agreement or otherwise, where one may act on behalf of the other (the principal). [Black's Law Dictionary]
A business or establishment of an agent; function of an agent; active operation, action,
intervening action. [Oxford Dictionary].
According to the Law of Agency & Partnership by Harold Gill Reuschtein and William A. Gregory (2nd edition 1990), the basic theory of the agency device is to enable a person, through the services of another, to broaden the scope of his activities and receive

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y the service provider as a pure agent of the recipient of service shall be excluded from the value of taxable service subject to some conditions an specified in valuation rules. GST shall be levied for transactions between a principal and an agent as a deemed supply. Any amount of consideration (e.g. commission, brokerage etc.) will be subject to GST.
Agriculturist [Section 2(8)]
'Agriculturist' means a person who cultivates land personally, for the purpose of agriculture.
For this purpose, 'agriculture' is defined in clause (7). Accordingly, 'agriculture' with all its grammatical variations and cognate expressions, includes floriculture, horticulture, sericulture, the raising of crops, grass or garden produce and also grazing, but does not include dairy farming, poultry farming, stock breeding, the mere cutting of wood or grass, gathering of fruit, raising of man-made forest or rearing of seedlings or plants. Forest is a forest under Indian Forest Act, 192

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dingly, 'To cultivate personally' has been defined to mean to carry on any agricultural operation on one's own account-
(a) by one's own labour, or
(b) by the labour of one's family, or
(c) by servants on wages payable in cash or kind (but not in crop share) or by hired labour under one's personal supervision or the personal supervision of any member of one's family;
For this purpose, a widow or a minor or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Further, in the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by any member of such family.
This expression has been used in the definition of 'agriculturist' and a person will be considered as an 'agriculturist' only when a person cultivates land personally. To cultivate p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Dictionary, agriculture is the science or practice of farming, including cultivation of the soil for the growing of crops and the rearing of animals to provide food, wool, and other products.
According to Wikipedia, agriculture (also called farming or husbandry) is the cultivation of animals, plants, fungi, and other life forms for food, fiber, and other products used to sustain life. Agriculture was the key development in the rise of sedentary human civilization, whereby farming of domesticated species created food surpluses that nurtured the development of civilization. The study of agriculture is known as agricultural science. Agriculture generally speaking refers to human activities, although it is also observed in certain species of ant and termite.
Section 65D (c) stipulates that specified services in relation to both, agriculture and agricultural produce are in negative list.
Section 9 of model GST law provides that agriculturist shall not be considered as a taxable person an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ness.
For this purpose, agent has been defined in section 2(5), supply is defined in section 2(92) read with section (3), place of business in section 2(75) and taxable territory in section 2(98) of model law.
Casual taxable person are required to be registered u/s 19 read with Schedule-III. The exemption from registration based on threshold of aggregate turnover would not apply to casual taxable persons. Thus, even where their turnover is below the minimum threshold, registration would be required.
Manufacturer [Section 2(66)]
'Manufacturer' shall have the meaning assigned to it by the Central Excise Act, 1944.
Under Central Excise Act, 1944, 'manufacture' has been defined differently u/s 2(f) of
the said Act. According to Section 2(f) of the Central Excise Act, 1944, 'Manufacture' includes any process-
* incidental or ancillary to the completion of a manufactured product;
* which is specified in relation to any goods in the Section or Chapter notes of the F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is used in sections 150, 151 and 152 of the model GST law dealing with transitional provisions for inputs, semi finished goods or finished goods removed for job work processes and returned on or after appointed day.
(To be continued …..)
Reply By Ganeshan Kalyani as =
Nice article Sir. Detailed analysis of the provision and reproduced in a lucid language. Thanks for the time, effort.
Dated: 11-10-2016
Reply By Ganeshan Kalyani as =
The point of taxation shall shift to supply in GST, then where there is need for definition of term manufacture.
Dated: 11-10-2016
Reply By Dr. Sanjiv Agarwal as =
Dear Ganeshan ji,
Thank you for the comments. Central excise is going to be subsumed in GST hence, there is no need to borrow definition of 'manufacturer' from Central Excise Act, 1944. There is a reference in transitional provisions. (Section 150,151,152)
Thanks & Regards,
CA Neha Somani
Dated: 18-10-2016
Scholarly articles for knowledge sharing by authors, expe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Clarity on the points as per GST faqs
Query (Issue) Started By: – SANDESH SHINDE Dated:- 10-10-2016 Last Reply Date:- 10-10-2016 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Request you to please provide clarity as per GST faqs on the below mentioned point.
1)The excise duty is paid on the stock of finished goods lying in the branches. There are many products like pharmaceutical products, paints, cosmetics, etc. which are cleared from the factory on payment of duty to the branches/godown. All these stocks will attract GST after 01/04/2017, any provision has been made to permit the credit of excise duty paid on these stocks.
As per GST Faqs, request you to please advise on the following points also:
1)Un-availed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Understanding the Transitional Provisions in GST
By: – Uday Ranalkar
Goods and Services Tax – GST
Dated:- 8-10-2016

Understanding the transitional provisions under GST Model Law
With the formation of Goods & Services Tax (GST) Council and its immediate first meeting the Central Government has given clear indications about its commitment to implement the proposed GST law from 1st April, 2017. The trade, industry and professionals have geared up to understand the new law, its provisions and its probable impact. Amidst all these discussions the important point which needs to be discussed at length is the transitional provisions from current indirect tax laws regime to GST regime. The understanding of the transitional provisions is utmost essential for a smooth migration to new regime.
Chapter XXV of the Model GST Law as published by the Ministry of Finance prescribes the transitional provisions under GST. The provisions are important for existing assesees who are registe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TRATION
Section 142 of the Model GST law provides for migration of existing tax payers to GST.
The said section specifically provides for the registration process for the persons having registrations under indirect tax laws.
* The existing registrants would be granted provisional registration certificates on appointed day. The said provisional certificate would be valid for 6 months from the date of its issue. The Central / State Government have the authority to extend the period of 6 months based on the recommendation of the Council. Every taxpayer will be allotted a state wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Various digits in GSTIN will denote the following:
State Code
PAN
Entity Code
BLANK
Check Digit
2
3
4
5
6
7
8
9
10
11
12
13
14
15
* The person who holds a provisional certificate of registration would be required to furnish certain information as prescribed within prescribed time period. The GST database will

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e assesees have an option to opt for a single registration or multiple registrations for different business verticals situated in same state. The published draft GST Rules for registration brings the further clarity over the procedure.
Relevant forms for associated with registration process under GST:
Sr.No
Form
Purpose
Remarks
1
GST REG-20
Submission of information and documents as specified by the persons getting the provisional registration under the GST act.(Migrants)
Within 6 months from date of issue of provisional registration certificate.
2
GST REG-21
Issue of provisional registration certificate and GSTIN to persons registered under existing laws.(Migrants)
Persons registered and having PAN.
3
GST REG-22
Cancellation of provisional registration by order If information furnished is not correct and complete.
******
4
GST REG-23
Show Cause Notice before cancelling provisional registration.
******
5
GST REG-24
Application for cancellation of provisional re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

return filled under current indirect tax laws would be considered and recognized. The closing credit balance as per books of account would be immaterial.
Consider following illustration:
On the assumption that the GST would be applicable w.e.f 1stApril, 2017,the amount of CENVAT credit carried forward would be the figures of closing balance of CENVAT credit reflected in the return for the period ending on 31st March, 2017. The hypothetical figures are given in the table below. The eligibility of the credit under GST regime is discussed in column (4) & (5) of below table.
Sr.No
(1)
Various input credit
(2)
Amount (In Rs.)
(3)
Credit eligible under GST for supplier of goods?
(4)
Credit eligible under GST for supplier of service ?
(5)
1.
Central Excise
3,00,000
Yes-CGST
Yes- CGST
2.
Credit under VAT
2,00,000
Yes- SGST
No
3.
Service Tax
1,00,000
Yes- CGST
Yes- CGST
4.
Krishi Kalyan Cess
5,000
No
Yes- CGST
5.
Swacch Bharat Cess
5,000
No
No
6.
Addition

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al Goods & Service Tax, SGST- State Goods & Service Tax)
Here it is pertinent to note that, the CENVAT credit of CGST components and/or SGST components cannot be cross utilized with or interchanged.
* Capital goods:
Section 144 of the Model GST Law provides for the unavailed CENVAT Credit on capital goods not carried forward in a return, to be allowed in certain circumstances.
In current scenario, as per sub-rule (2) (a) of Rule 4 of the CENVAT Credit Rules, 2004, the only fifty percent of the credit of the duties paid is taken in a financial year. Remaining fifty percent can be taken in subsequent financial year. In case of VAT there are different scenarios like 6 or 12 equated monthly installments, or likewise.
Now the said section 144 enables the assesee to carry forward the unavailed (pending) CENVAT credit on capital goods. The credit carried forward would be available as a balance in the electronic credit ledger of the registrant. The term unavailed CENVAT credit has been d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch is not carried forward in the return filed for the last period under the existing law.
It is necessary to take note of the fact that the CENVAT credit of capital goods forming component of CGST and/or SGST cannot be cross utilized with or interchanged.
* Inputs held in stock:
Section 145 of the Model GST Law provides for the credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations.
There might be a situation where a person is not liable to be registered under the existing law or who is engaged in the manufacture of exempted goods under the existing law but now liable to tax under the GST regime. In such scenario the said section enables the person, now liable to register, entitled to take credit of eligible duties and taxes in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day.
The classic cases would be where the assesees are availing a Small Scale Industr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s transitional credit;
* The inputs should be intended for use in making taxable supplies under the GST law;
* The inputs should be held in stock on the appointed day;
* The goods (held in stock) should have been qualified as inputs under earlier law and should also qualify as eligible inputs under the GST law; and
* The taxable person should be in possession of the relevant documents which should not be older than 12 months from the date of introduction.
1. JOBWORK
Section 150 of the Model GST Law provides for the inputs removed for job work and returned on or after the appointed day.
The said section 150 seeks to provide clarity over the taxability of the inputs removed as such or removed, from factory, after being partially processed sent to a job worker for further processing, testing, repair, reconditioning before the appointed day and received in the factory after the appointed day. In such cases, the model GST law proposes to exempt such inputs if received back in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rer, which might lead to double taxation of a single transaction. The Institute of Chartered Accountants of India in its 'Suggestions on Model GST Law 'provides that the proposed Section 150 be amended so that GST be collected only once, either from job worker or the manufacturer.
* INVOICING
Section 153 of the Model GST Law provides for the issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract.
The model GST law envisages a situation of price revision, either upward or downward, for a supply under a contract. In such cases the provision has been made to issue a supplementary invoice, debit note or credit note as the case may be.
* Increase in agreed price:
If, in pursuance of a contract entered into prior to the appointed day, there is an increase in agreed price after the appointed day then the taxable person (supplier of the goods/service) n shall issue a supplementary invoice or a debit note within 30 days from the date of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

claims should be disposed of under earlier law.
The assesees are entitled to file various refund claims under existing indirect tax regime, namely, central excise or service tax or VAT / CST. The said section gives a clarity that any refund claim of any duty/tax and interest, if any, paid on such duty/tax or any other amount filled before the appointed day shall be disposed off in accordance with the provisions of such earlier indirect tax laws under which it was filed. Accordingly, the refund would be paid in cash to the assesee and not by credit to any of his electronic credit ledger under GST law.
Attention is invited to the proviso to said section 154 which provides that where any claim for refund is fully or partially rejected, the amount so rejected shall lapse. No provision for appeal is provided for with respect to such refund claims. Hence, assesses need to take utmost care while filling such refund claims.
Illustration: Assuming that the GST will be implemented from 1st A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uld be dealt and disposed in accordance of the provisions earlier indirect tax laws. The provisions of GST would not be applicable in case of such pending appeal or revision or review or reference. Any amount allowed as input tax credit would be refunded in cash to the assesee. However, if the input credit is disallowed then such amount would become recoverable as an arrear of tax under the GST Act, viz., SGST or CGST, as applicable.
* Proceedings relating to output duty liability:
Section 156 of the Model GST law provides for the Finalization of proceedings relating to output duty liability.
The said section 156 provides for appeal or revision or review or reference, relating to any output duty liability, pending as on appointed day under any of the earlier laws. It provides that same would be dealt and disposed in accordance of the provisions earlier indirect tax laws. The provisions of GST would not be applicable in case of such pending appeal or revision or review or reference.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST COUNCIL:  CONSTITUTION AND FUNCTIONING
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 8-10-2016

As per the Constitution as amended, GST Council is required to be Constituted under article 279A of the Constitution which was so done by the President on 12th September, 2016 vide Notification dated 10.09.2016. New Article 279A of the Constitution was notified to come into force w.e.f. 12.09.2016 and vide Notification dated 15.09.2016, the President of India Constituted the GST Council.
Clause 279A
According to article 279A of the Constitution as made operative w.e.f. 12.09.2016, the President shall, within sixty days from the date of commencement of the Constitution (One Hundred and Twenty-second Amendment) Act, 2014, by order, constitute a Council to be called the Goods and Services Tax Council.
Composition of Council
The GST Council shall comprise of a Chairperson, Vice Chairperson and members. The President of India has since Constituted the GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o all proceedings of the GST Council;
* Create one post of Additional Secretary to the GST Council in the GST Council Secretariat (at the level of Additional Secretary to the Government of India), and four posts of Commissioner in the GST Council Secretariat (at the level of Joint Secretary to the Government of India).
The Cabinet has also decided to provide for adequate funds for meeting the recurring and non recurring expenses of the GST Council Secretariat, the entire cost for which shall be borne by the Central Government. The GST Council Secretariat shall be manned by officers taken on deputation from both the Central and State Governments.
While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services. The Goods and Services Tax Council shall determine the procedure in the performance of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in, the constitution of the Council, or
(b) any defect in the appointment of a person as a Member of the Council, or
(c) any procedural irregularity of the Council not affecting the merits of the case.
Fate of Empowerment Committee (EC)
The journey of GST in India so far was navigated till the present milestone of Constitution of GST Council on 12.09.2016 by the Empowered Committee of State Finance Ministers. The Empowered Committee has been instrumental in bringing all States on a common page and ensuring consensus on various complex issues on which there were divergent views. The Empowered Committee has been chaired by one of the State Finance Ministers and Empowered Committee has been chaired so far by Finance Ministers which include Finance Ministers of West Bengal, Bihar, J& K and Kerala. The present Chairman, Dr. Amit Mitra also comes from West Bengal.
Since GST Council is now an arm of the Constitution, duly constituted to carry out various functions in relation to propos

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

PAYMENT OF TAX UNDER MODEL ‘GST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 7-10-2016

Payment of tax
In GST regime the following are the types of payments to be made-
* Tax to the credit of Central Government if it is intra-state supply (CGST);
* Tax to the credit of State Government if it is intra State supply (SGST);
* For inter-state supply tax to be is Integrated GST;
* Certain categories of registered persons are required to pay TDS and TCS;
* Interest, penalty, fees and any other payment as required.
Who are liable to pay?
The following are liable to pay tax-
* The supplier of goods or service;
* The recipient under reverse charge mechanism in specified cases like imports and other notified supplies;
* Third person (in the case of e-commerce operator responsible for TCS or Government Department responsible for TDS).
When tax is to be paid?
The GST payment is to be done at the time of supply of goods as explain

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o be done on monthly basis by 20th of the succeeding month. The payments may be made through cash ledger as well as credit ledger. Cash payments will be first deposited in the Cash Ledger and the tax payer shall debit the ledger while making payment in the monthly returns and shall reflect the relevant debit entry number in his return. The payment of taxes for the month of March shall be paid by the 20th of April. In the present regime the service tax as well excise duty is to be paid for the month of March by 31st March itself.
Composition tax payers are required to pay the tax on quarterly basis. The timing of payment is from 00.00 hrs to 20.00 hrs.
The date of credit to the credit of the Government account is considered as the date of deposit of tax dues. In the present regime, if the payment is paid by cheque, the date of receipt of cheque would be considered as the payment date, provided the cheque is not dishonored. But in GST regime it has been changed. Actual date of credit i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ayer maintained in the common portal.
The taxable person has to deposit money in the cash ledger by any of the following mode-
* E-payment through internet banking, credit card, debit card;
* Real time gross settlement (RTGS);
* National Electronic Fund Transfer (NFFT);
* Over the Counter payment in branches of banks authorized to accept deposits.
When the payment is made by NEFT or RTGS from any bank the mandate form shall be generated along with the challan. The said form shall be submitted to the bank from where the payment is to be made. Such mandate for shall be valid for 15 days from the date of generation of challan. On successful credit of the amount to the concerned government account a Challan Identification Number will be generated by the collecting bank and the same shall be indicated in the challan. Where the bank account of the concerned taxable person is debited but no Challan Identification Number is generated he may represent in Form GST PMT -6 through the co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

forcement activity or any ad hoc deposit.
The tax payers are allowed to take credit of tax paid on inputs and utilize the same for payment of output tax. No input tax credit on account of CGST shall be utilized towards payment of SGST and vice versa. The credit of IGST would be permitted to be utilized for payment of IGST, CGST and SGST in that order. Only tax can be paid through credit ledger of the tax payment. Interest, penalty and fees cannot be paid by debit in the credit ledger.
Section 35(8) prescribes the method of payment where the taxpayer has tax liability beyond the current period. In such a situation, the order of payment is as follows:
* Self assessed tax and other duesrelated to returns of previous tax periods;
* Self assessed tax and other dues related to the return of current tax period;
* Any other amount payable under the provisions of the Act or the rules made there under including any confirmed demand under Section 51.
Extension for payment allowed?
In ca

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

as valid return unless the full tax due as per the said return has been paid. Unless the supplier has paid the entire self assessed tax and filed his return and the recipient has filed his return, the input tax credit of the recipient would not be confirmed.
Pre-registration of credit card
The tax payer would be required to pre-register his credit card, from which the tax payment is intended with the common portal maintained on GSTN which may attempt to put in a system with banks in getting the credit card verified by taking a confirmation from the credit card service provider. The payments using credit cards can be allowed without any monetary limit to facilitate ease of doing business.
Payment by unregistered person
If any payment is required to be made by a person who is not registered under the Act shall be made on the basis of a temporary identification number generated by the proper officer through the common portal. The details of such payment shall be recorded in a register

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund of tax to certain persons
Rule 6
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
6. Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per a notification issued under clause (d) of sub-section (6) of section 38 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with a statement of inward supplies of goods and/or services in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in Form GSTR-1.
(2) An acknowledgemen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Order sanctioning interest on delayed refunds
Rule 5
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
5. Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 39, the proper officer shall make an order and a payment advice in FORM GST RFD-9, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Credit of the amount of rejected refund claim
Rule 4
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
4. Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (8) of rule 1, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 3, either fully or partly, the amount de

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Order sanctioning refund
Rule 3
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
3. Order sanctioning refund
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (4) of section 38 is due and payable to the applicant, he shall make an order in FORM GST RFD-5, sanctioning the amount of refund to which the applicant is entitled, mentioning therein, the amount, if any, refunded to him on a provisional basis under sub-section (4A) of section 38, amount adjusted against any outstanding demand under the Act or under any earlier law and the balance amount refundable:
Provided that in cases where the amount of refund is complet

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-rule (1) shall apply mutatis mutandis to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard.
(3) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable to the applicant under sub-section (6) of section 38, he shall make an order in FORM GST RFD-5 and issue a payment advice in FORM GST RFD-8, for the amount of refund to be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is not payable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Grant of provisional refund
Rule 2
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
2. Grant of provisional refund
(1) The provisional refund under sub-section (4A) of section 38 shall be granted subject to the following conditions –
(a) the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an earlier law where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
(b) the GST compliance rating of the applicant is not less than five on a scale of ten;
(c) no proceeding of any appeal, review or revision is pending on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =