REGARDING CLARIFICATION ON REFUND IN GST
Circular No. 1819016\/315 Dated:- 12-6-2018 Uttar Pradesh SGST
GST – States
=============
\nDocument 1
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 :: \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac.\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8.\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac. \/ 2018-19 \/ 315
\n\/1819016
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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (CGST Act for short) hereby clarifies the issues raised as below: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n balance in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n than the aggregate amount of integrated tax\/cess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iso to section 11(2) of the Cess Act, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eby clarified that this restriction does not apply to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e component manufacturer on FOC basis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e warehouses, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n treaty, shall be eligible = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax on goods transferred\/sold while being deposited in a warehouse = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue or the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" REGARDING CLARIFICATION ON REFUND IN GSTCircular No. 1819016\/315 Dated:- 12-6-2018 Uttar Pradesh SGSTGST – States============= Document 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 :: \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac.\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8.\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac. \/ 2018-19 \/ 315 \/1819016 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1-2 (\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00810\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be0), \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2), 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GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13135","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13135"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13135\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
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\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u0081 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2
\n–
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00af,
\n\u00c3\u0090\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00e2\u0080\u0098\u00c2\u0081\u00c3\u0090\u00c2\u00ba\u00c3\u0090\u00c2\u00b8\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0082\u00ac\u00a6
\n(\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 )
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 (\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac.\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8.\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac.)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00af, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c5\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4
\nCircular No. 45\/19\/2018-GST
\nF. No. CBEC\/20\/16\/4\/2018-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nG<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Claim for refund filed by an Input Service Distributor, a person paying tax under
\nsection 10 or a non-resident taxable person:
\n3.1
\nDoubts have been raised in case of claims for refund filed by an Input Service
\nDistributor (ISD for short), a person paying tax under section 10 of the CGST Act
\n(composition taxpayer for short) or a non-resident taxable person in light of para 2.0 of
\nCircular No. 24\/24\/2017-GST dated 21.12.2017 which mandates that the refund claim for a
\ntax period may be filed only after filing the details in FORM GSTR-1 for the said tax period
\nand that it is also to be ensured that a valid return in FORM GSTR-3B has been filed for the
\nlast tax period before the one in which the refund application is being filed.
\n3.2 In this regard, attention is invited to sub-section (1) of section 37 of the CGST Act
\nread with rule 59 of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short)
\nwh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronic cash and\/or credit ledger by a non-resident taxable person, the filing of the details
\nin FORM GSTR-1 and the return in FORM GSTR-3B is not mandatory. Instead, the return
\nin FORM GSTR-4 filed by a composition taxpayer, the details in FORM GSTR-6 filed by
\nan ISD and the return in FORM GSTR-5 filed by a non-resident taxable person shall be
\nsufficient for claiming the said refund.
\n4.
\nApplication for refund of integrated tax paid on export of services and supplies
\nmade to a Special Economic Zone developer or a Special Economic Zone unit:
\n4.1
\nIt has been represented that while filing the return in FORM GSTR-3B for a given
\ntax period, certain registered persons committed errors in declaring the export of services on
\npayment of integrated tax or zero rated supplies made to a Special Economic Zone developer
\nor a Special Economic Zone unit on payment of integrated tax. They have shown such
\nsupplies in the Table under column 3.1(a) instead of showing them i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for
\nthe corresponding tax period.
\n5. Refund of unutilized input tax credit of compensation cess availed on inputs in
\ncases where the final product is not subject to the levy of compensation cess:
\n5.1 Doubts have been raised whether an exporter is eligible to claim refund of unutilized
\ninput tax credit of compensation cess paid on inputs, where the final product is not leviable to
\ncompensation cess. For instance, cess is levied on coal, which is an input for the manufacture
\nof aluminum products, whereas cess is not levied on aluminum products.
\n5.2
\nIn this regard, section 16(2) of the Integrated Goods and Services Tax Act, 2017
\n(IGST Act for short) states that, subject to the provisions of section 17(5) of the CGST Act,
\ncredit of input tax may be availed for making zero rated supplies. Further, as per section 8 of
\nthe Goods and Services Tax (C<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhich allows the utilization of the input tax credit of cess, only for the payment of cess on the
\noutward supplies. Accordingly, they cannot claim refund of compensation cess in case of
\nzero-rated supply on payment of integrated tax.
\n[
\n6.
\nWhether bond or Letter of Undertaking (LUT) is required in the case of zero
\nrated supply of exempted or non-GST goods and whether refund can be claimed by the
\nexporter of exempted or non-GST goods?
\n6.1 As per section 16(2) of the IGST Act, credit of input tax may be availed for making
\nzero rated supplies, notwithstanding that such supply is an exempt supply. Whereas, as per
\nsection 2 (47) of the CGST Act, exempt supply includes non-taxable supply. Further, as per
\nsection 16(3) of the IGST Act, a registered person making zero rated supply shall be eligible
\nto claim refund when he either makes supply of goods or services or both under bond or letter
\nof undertaking (LUT) or makes such supply on payment <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Rate) dated 23.10.2017, 78\/2017-Customs dated 13.10.2017 or 79\/2017-Customs dated
\n13.10.2017?
\n7.1
\nSub-rule (10) of rule 96 of the CGST Rules seeks to prevent an exporter, who is
\nreceiving goods from suppliers availing the benefit of certain specified notifications under
\nwhich they supply goods without payment of tax or at reduced rate of tax, from exporting
\ngoods under payment of integrated tax. This is to ensure that the exporter does not utilise the
\ninput tax credit availed on other domestic supplies received for making the payment of
\nintegrated tax on export of goods.
\n7.2
\nHowever, the said restriction is not applicable to an exporter who has procured goods
\nfrom suppliers who have not availed the benefits of the specified notifications for making
\ntheir outward supplies. Further, the said restriction is also not applicable to an exporter who
\nhas procured goods from suppliers who have, in turn, received goods from registered persons
\navailing the benefits of these<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch inward supplies of an exporter.
\n8.
\nIt is requested that suitable trade notices may be issued to publicize the contents of
\nthis Circular.
\n9.
\nDifficulty, if any, in implementation of the above instructions may please be brought
\nto the notice of the Board. Hindi version would follow.
\n(Upender Gupta)
\nCommissioner (GST)
\n+67
\nCircular No. 47\/21\/2018-GST
\nF. No. CBEC- 20\/16\/03\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 08th June, 2018
\nTo,
\nThe Principal Chief Commissioners\/ Chief Commissioners\/Principal Commissioners\/
\nCommissioners of Central Tax (All)\/
\nThe Principal Directors General\/ Directors General (All)
\nMadam\/Sir,
\nSubject: Clarifications of certain issues under GST- regarding
\nRepresentations have been received seeking clarification on certain issues under the
\nGST laws. The same have been examined an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHow is servicing of cars involving
\nboth supply of goods (spare parts)
\nand services (labour), where the
\nvalue of goods and services are
\nshown separately, to be treated
\nunder GST?
\nIn case of auction of tea, coffee,
\nrubber etc., whether the books of
\naccounts are required to be
\nmaintained at
\nevery place of
\nbusiness by the principal and the
\nauctioneer, and whether they are
\neligible to avail input tax credit?
\nshall not be added to the value of such
\nsupply because the cost of moulds\/dies was
\nnot to be incurred by the component
\nmanufacturer and thus, does not merit
\ninclusion in the value of supply in terms of
\nsection 15(2)(b) of the Central Goods and
\nServices Tax Act, 2017 (CGST Act for
\nshort).
\n1.3 However, if the contract between OEM and
\ncomponent manufacturer was for supply of
\ncomponents made by using the moulds\/dies
\nbelonging to the component manufacturer,
\nbut the same have been supplied by the
\nOEM to the component manufactur<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhere such goods are stored, as their
\nadditional place of business. The buyer
\nis also required to disclose such
\nwarehouse as his additional place of
\nbusiness if he wants to store the goods
\npurchased through auction in such
\nwarehouses. For the purpose of supply
\nof tea through a private treaty, the
\nprincipal and an auctioneer may also
\ncomply with the said provisions.
\n(b) The principal and the auctioneer for the
\n2
\n3
\n\u00c3\u00a1\u00c5\u00be\u00c5\u00a1\u00c3\u00a1\u00c5\u00be\u00c2\u00b6
\n4
\n5
\nIn case of transportation of goods by
\nrailways, whether goods can be
\ndelivered even if the e-way bill is
\nnot produced at the time of
\ndelivery?
\nWhether e-way bill is required in the
\nfollowing cases-
\n(i) Where goods transit through
\nanother State while moving from
\none area in a State to another area in
\nthe same State.
\npurpose of auction of tea, coffee,
\nrubber etc., or the principal and the
\nauctioneer for the purpose of supply of
\ntea through a private treaty, are
\nrequired to maintain the books of
\naccounts relating to <\/p>\n
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\nto avail input tax credit subject to the
\nfulfilment of other provisions of the CGST
\nAct read with the rules made thereunder.
\nAs per proviso to rule 138(2A) of the Central
\nGoods and Services Tax Rules, 2017 (CGST
\nRules for short), the railways shall not deliver
\nthe goods unless the e-way bill is produced at
\nthe time of delivery.
\n(i) It may be noted that e-way bill generation is
\nnot dependent on whether a supply is inter-
\nState or not, but on whether the movement of
\ngoods is inter-State or not. Therefore, if the
\ngoods transit through a second State while
\nmoving from one place in a State to another
\nplace in the same State, an e-way bill is
\nrequired to be generated.
\n2.
\n(ii) Where goods move from a DTA
\nunit to a SEZ unit or vice versa
\nlocated in the same State.
\n(ii) Where goods move from a DTA unit to a
\nSEZ unit or vice versa located in the same
\nState, there is no requirement to generate an e-
\nway bill, if the same has been exempted under\n<\/p>\n
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\n(hereinafter referred to as the “warehoused goods”) was clarified.
\n2.
\nVarious references had been received by the Board on the captioned issue which has
\nnow been re-examined by the Board.
\n3.
\nIt is seen that the “transfer\/sale of goods while being deposited in a customs bonded
\nwarehouse” is a common trade practice whereby the importer files an into-bond bill of entry
\nand stores the goods in a customs bonded warehouse and thereafter, supplies such goods to
\nanother person who then files an ex-bond bill of entry for clearing the said goods from the
\ncustoms bonded warehouse for home consumption.
\n4.
\nIt may be noted that as per sub-section (2) of section 7 of the Integrated Goods and
\nServices Tax Act, 2017 (hereinafter referred to as the “IGST Act”), the supply of goods
\nimported into the territory of India, till they cross the customs frontiers of India, is treated as
\na supply of goods in the course of inter-Stat<\/p>\n
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\nvalue as per sub-section (8) of section 3 of the CTA (i.e. valuation done at the time of filing
\nthe into-bond bill of entry), whichever is higher.
\n6.
\nIt is therefore, clarified that integrated tax shall be levied and collected at the time of
\nfinal clearance of the warehoused goods for home consumption i.e., at the time of filing the
\nex-bond bill of entry and the value addition accruing at each stage of supply shall form part
\nof the value on which the integrated tax would be payable at the time of clearance of the
\nwarehoused goods for home consumption. In other words, the supply of goods before their
\nclearance from the warehouse would not be subject to the levy of integrated tax and the same
\nwould be levied and collected only when the warehoused goods are cleared for home
\nconsumption from the customs bonded warehouse.
\n7. This Circular would be applicable for supply of warehoused goods, while being
\ndeposited in a customs bonded warehouse, on or after the 1st of Ap<\/p>\n
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