GST Update - cbic.gov.in · (10) The persons claiming refund of integrated tax paid on exports of...

Na t i o n a l Ac a d e m y o f C u s t o m s , I n d i r e c t T a xe s a n d Na r c o t i c s ( NAC IN)

GST Update

Weekly Update

27.01.2018

1

Background

• This Presentation covers the GST changes / observations/ press releases/ Tweet FAQs/ Sectoral FAQs released by CBEC since the last update on 20.01.2018. It supplements the earlier GST Updates.

• This presentation is based on CGST Act/Rules/ Notifications. Similar parallel provisions in State Laws may be referred to as required

Na t i o n a l Ac a d e m y o f C u s t o m s , I n d i r e c t T a xe s a n d Na r c o t i c s ( NAC IN) 2

• Nineteen Central Tax Notifications, 11 Integrated Tax Notification, one Compensation Cess Notification and two circulars issued during the week. Similar notification issued under SGST/UTGST Acts also.

3

Notifications and Circulars


3

http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-3-2018-central_tax-English_New.pdf

Notification 03/2018-Central Tax dated 23.01.2018 issued. Notification makes further amendments to the CGST Rules.

Following Amendments made in CGST Rules

Rule 3A

Time limit for furnishing Form GST ITC 03 by composition dealers extended to 180 days from the day on which such person commences to pay tax under section 10. Earlier it was 90 days

4

CGST Rules amended


http://www.cbec.gov.in/resources/htdocs-cbec/gst/Notification-3-2018-central_tax-English_New.pdf












Rule 7 – Rate of tax of Composition levy

Composition rate for manufacturers changed to 1% of the turnover in the State or Union territory.

For restaurants, rate changed to 5% of the turnover in the State or Union territory.

For other category of composition dealers rate changed to 1% of the turnover of taxable supplies of goods in the State or Union territory.

Was already done vide Notn No. 01/2018-Central Tax dated 1st January, 2018; Now Rules also amended in line retrospectively w.e.f 01st January, 2018

5

CGST Rules amended (Contd)














Proviso to Rule 20 omitted. (The proviso had provided that an application for cancellation of registration by a person who had obtained voluntary registration cannot be considered before one year from the effective date of registration. This requirement has been done away with).

Rule 24(4) amended. Last date within which Form GST REG 29 (to be submitted by persons who were provisionally registered and seeking to cancel their registration) to be filed extended to 31.03.2018. (Earlier it was 31.12.2017)

6















Rule 31A inserted. Provides for valuation of supply of lottery. This was already there in the Notification No. 01/2017- Central Tax(rate) dated 28th June, 2017; Now incorporated in the Valuation Rules

Lottery run by State Governments Value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Lottery authorised by State Governments Value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

7















Rule 31A inserted. 31A(3) provides for valuation of supply of actionable claim.

The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator

8

CGST Rules amended( Contd)














New Explanation substituted in Rule 43(2). Explanation specifically EXCLUDES following from the aggregate value of Exempt Supplies.

Value of supplies specified in Notfn 42/2017-Integrated Tax (Rate) dated 27.10.2017. (Supply of Services having place of supply Nepal or Bhutan)

the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and

the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.

9

CGST Rules amended














New sub rule 1A inserted in Rule 54.

Issuance of invoice/debit note/credit note by registered taxable person( having same PAN and State code as ISD) to input service distributor possible, to transfer the credit of common input services

Value of invoice shall be same as the value of common services

10

CGST Rules amended














New rule 55A inserted

Tax Invoice or Bill of Supply to accompany transport of goods

The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules

11

CGST Rules amended














New sub rule 4A inserted in Rule 89 w.e.f.23.10.2017

In the case of supplies received on which the supplier has availed the benefit of the Notification No. 48/2017-Central Tax ( Deemed Exports), Refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted

12

CGST Rules amended














New sub rule 4B inserted in Rule 89 w.e.f.23.10.2017.

Refund of ITC on other inputs/input services made available to supplies of goods to merchant exporters. (supplies under Notfn Nos.40/17-Central Tax (Rate) dt.23.10.17, 41/17-Integrated Tax (Rate) dated 23.10.17, 78/17-Customs dated 13.10.17, 79/17-Customs dated 13.10.17 viz Benefit of 0.1% or Imports of goods by EOU/ AA/EPCG Schemes)

Refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.

13

CGST Rules amended














Rule 96 amended w.e.f. 23.10.2017.

(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;

(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;

(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;

14

CGST Rules amended














Rule 96 amended w.e.f. 23.10.2017. Rule 9 substituted as under

(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89”.

(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of Notfn Nos.40/17-Central Tax (Rate) dt.23.10.17, 41/17-Integrated Tax (Rate) dt 23.10.17, 78/17-Customs dt 13.10.17, 79/17-Customs dt 13.10.17 viz Benefit of 0.1% or Imports of goods by EOU/ AA/EPCG Schemes)

15

CGST Rules amended













Notfn 4, 5, 6 /2018-Central Tax all dated 23.01.2018 issued.

Reduced Late fees for filing of return of outward supplies (GSTR-1); non resident taxable persons (GSTR-5); OIDAR service providers providing OIDAR services to non taxable online recipients (GSTR-5A)

Late fees for filing of GSTR-1 by due date reduced to Rs.25 per day.

Late fees for filing GSTR-1 (where no outward supplies have taken place) reduced to Rs.10 per day.

16

Late Fees for filing of GSTR-1 reduced


http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-7-2018-central_tax-English.pdf

Notfn 7/2018-Central Tax dated 23.01.2018 issued.

Reduced Late fees for filing of monthly return by Input Service Distributors (ISD)(GSTR-6)

Late fees for filing of GSTR-6 by due date reduced to Rs.25 per day.

17

Late Fees for filing of GSTR-6 reduced


http://www.cbec.gov.in/resources/htdocs-cbec/gst/Notification-7-2018-central_tax-English.pdf













Time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under section 39(4) of the CGST Act read with rule 65 of the CGST Rules, 2017, for the months of July, 2017 to February, 2018, extended till the 31st day of March, 2018

18

Extension of Time Limit for filing of GSTR 6 by ISD















Amends notification 39/2017-Central Tax dated 13.10.2017

SGST officers proper officers for grant of refund of Central Tax except refund under sub rules (1) to (8) and sub rule (10) of rule 96”

19

Cross-empowerment of State Government officers for Refund













Major Changes in GST Rates

20 Na t i o n a l Ac a d e m y o f C u s t o m s , I n d i r e c t T a xe s a n d Na r c o t i c s ( NAC IN)

Notification 2/2018-Central Tax (Rate) dated 25.1.18 issued.

Following exemptions given

To expand pure services exemption under S. No. 3 of 12/2017-C.T. (Rate) so as to include composite supply involving predominantly supply of services i.e. up to 25% of supply of goods, provided to government

21

Exemptions in Services


Notification 2/2018-Central Tax (Rate) dated 25.1.18 issued;

International Transportation ( S.No. 19 A&B inserted)


services by way of transportation of goods from India to a place outside India by air;

services by way of transportation of goods from India to a place outside India by sea and provide that value of such service may be excluded from the value of exempted services for the purpose of reversal of ITC.

The above exemptions granted only till 30th September, 2018.

22





Service provided by way of renting of transport vehicles provided to a person providing services of transportation of students, faculty and staff to an educational institution providing education up to higher secondary or equivalent.

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

23





Notfn 12/2017, sr.no.36 sub item (c) amended

Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of Two Lakhs Rupees (Earlier it was fifty thousand rupees)

Entry 36A inserted after entry no.36 in notfn 12/2017

Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36.

24




Following exemptions given; In Notfn 12/2017

Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).

Services provided by arbitral tribunal to the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity, EXEMPT;

25




Legal services provided to Government, Local Authority, Governmental Authority and Government Entity exempted

Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity, EXEMPT;

Services provided by a senior advocate, by way of legal services to the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity, EXEMPT;

26





Notfn 12/2017 amended by insertion of entry 53A/54

Services by way of fumigation in a warehouse of agricultural produce., EXEMPT;

27





Notfn 12/2017 amended

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. (against serial number 60)

The word Ministry of External Affairs deleted.

Services by way of providing information under the Right to Information Act, 2005 – EXEMPT (Serial number 65A inserted)

28




Notfn 12/2017 amended

Share of Contribution of member of a housing society exempt up to Rs.7,500/-. Earlier it was Rs.5000 (serial number 77 amended)

Supply of online educational journals or periodicals exempted (serial number 66 of Notfn 12/2017 amended )

29




Notfn 12/2017 amended – heading serial number 81 amended.

“Services by way of right to admission to (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;(c) recognised sporting event;(d) planetarium,

where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.

Earlier exemption was available if consideration was < Rs.250/-

30



http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-03-2018-cgst-rate-english.pdf

Notification No.03/2018-Central Tax (Rate) dated 25.01.2018 issued

Amends Notfn no.13/2017-Central Tax (Rate) dated 28.06.2017. Entry at Sr.No.5A inserted

Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). Tax will be payable by the person registered under CGST Act, 2017 under reverse charge

31

Renting of Immovable Property by Government under Reverse Charge


http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-03-2018-cgst-rate-english.pdf














Notfn 04/2018-Central Tax (Rate) dated 25.01.2018 issued.

To defer the liability to pay GST in case of TDR against consideration in the form of construction service and on construction service against consideration in the form of TDR to the time when the possession or right in the property is transferred to the land owner by entering into a conveyance deed or similar instrument (eg. allotment letter).

No deferment in point of taxation in respect of cash component

32

Supply of Development Rights against Construction Service & Vice Versa
















Notfn 05/2018-Central Tax (Rate) dated 25.01.2018 issued.

Exempts government’s share of profit petroleum from GST.

Exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the central tax as is leviable on the consideration paid to the Central Government in the form of Central Government’s share of profit petroleum as defined in the contract entered into by the Central Government in this behalf.

33

Exemption to government’s share of profit petroleum from GST
















Notfn 06/2018-Central Tax (Rate) dated 25.1.18 issued. Following goods in 2.5% CGST slab rate (Total rate 5%)

34

GST Rate of 5% on Goods


S.NO Chapter/Heading/Subheading/Tariff item

Description

76A 13 Tamarind Kernel Powder

78A 1404/3305 Mehendi paste in cones

103B 2302 Rice bran (other than de-oiled rice bran

165A 2711 12 00 2711 13 00, 2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers”;















Notfn 06/2018-Central Tax (Rate) dated 25.1.18 issued. Following goods in 2.5% CGST slab rate (Total rate 5%)

35




Description

“243A 88 or Any other chapter

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;















Notfn 06/2018-Central Tax (Rate) dated 25.1.18 issued. Following goods in 6% CGST slab rate (Total rate 12%)

36




Description

“32AA 1704 Sugar boiled confectionery

“46B 2201 Drinking water packed in 20 litres bottles”

“57B 2809 Fertilizer grade phosphoric acid”;
















37




Description

“78A 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan”;
















38




Description

“80A 3826 Bio Diesel

99A 4418 Bamboo wood building joinery

99B 4419 Tableware and Kitchenware of wood”;

195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers”;
















39




Description

“163A 56012200 Cigarette Filter rods”;

236A 7323 9410 Ghamella

99B 4419 Tableware and Kitchenware of wood”;

236B 7324 Sanitary ware and parts thereof, of iron and steel”;

399A 8702 Buses for use in public transport which exclusively run on Bio-fuels
















40




Description

“229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club”;















Notfn 06/2018-Central Tax (Rate) dated 25.1.18 issued. Following goods in 0.125% CGST slab rate (Total rate 0.25%)

41

GST Rate of 0.25% on Goods



Description

“2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)”;

4 7104 Synthetic or reconstructed precious stones”;















Notfn 07/2018-Central Tax (Rate) dated 25.1.18 issued. Notfn 2/2017-Central Tax (Rate) dated 28.6.17 amended. Following goods exempted from GST.

(i) in S. No. 102, for the entry in column (3), the entry “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]”, shall be substituted;

(ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

102A – 2302 - De-oiled rice bran

102B – 2306 – Cotton oil seed cake

(iii) against S. No. 136A, in column (2), for the entry, the entry “7117” shall be

substituted’;

42

GST Exemption on Goods
















Notfn 07/2018-Central Tax (Rate) dated 25.1.18 issued. Notfn 2/2017-Central Tax (Rate) dated 28.6.17 amended. Following goods exempted from GST.

(iv) in S. No. 137, in column (3), after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added;

(v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry “Vibhuti”, shall be substituted;

(vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

151 - Any Chapter- Parts for manufacture of hearing aids.

43

GST Exemption on Goods
















Notfn no.08/2018-Central Tax (Rate) dated 25.1.18 issued. Exemption from GST from so much of Tax as is in excess of the rate specified in column no.4 of the notfn. Column no.4 gives effective rate of tax

44

GST Rates for old and used Motor Vehicles reduced by giving exemption


S.No Chapter, Heading, Subheading or Tariff item

Description of goods Rate

1 8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

9
















45





2 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

9
















46





3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.

9
















47





4 87 All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3

6














• http://www.cbec.gov.in/resources//htdocs-cbec/gst/Compensation_Cess01_2018_rate_eng.pdf

• Notn No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 amended

• All old and used motor vehicles- Compensation Cess exempted

• Provided supplier has not availed ITC, CENVAT Credit or Credit of VAT

48

Compensation Cess on Old and Used Vehicles Exempted


http://www.cbec.gov.in/resources/htdocs-cbec/gst/Compensation_Cess01_2018_rate_eng.pdf




http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-29-cgst.pdf

Circular no. 29/3/2018-GST dated 25.1.2018 issued

Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol

The GST Council in its 25th meeting held on 18.1.2018 discussed this issue and recommended for issuance of a clarification stating that in such transactions, GST will be payable by the refinery on the value of net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol.

Circular clarifies accordingly

49

GST on Polybutylene feedstock and Liquefied Petroleum

Gas


http://www.cbec.gov.in/resources/htdocs-cbec/gst/circularno-29-cgst.pdf







http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-30-cgst.pdf

Circular no. 30/4/2018-GST dated 25.1.2018 issued

Representations have been received that certain suppliers are making supplies to the railways of items classifiable under any chapter other than chapter 86, charging the GST rate of 5%. .

Circular clarifies that

only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notifications, even if supplied to the railways

50

Clarification of Supplies made to Indian Railways










E Way Bill Updates



Substitution of Rule 138 of CGST Rules w.e.f.01.02.2018

E Way Bill Rules substituted

Changes made are being discussed hereon

52

CGST Rules amended













• Following added to Rule 138(1)

• “and a unique number will be generated on the said portal:”

• Thus, E Way Bill number (EBN) will be generated for each Eway Bill

• Explanation -2 for Defn of consignment value added to Rule 138(1)

• Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.

53

Rule 138


• Proviso to Rule 138(2) inserted ( Responsibility for generation of EWB, including part B in case of transport by railways, air or vessel on supplier/recipient;

• Provided that where the goods are transported by railways or by air or vessel, the eway bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the

• (a) information in Part B of FORM GST EWB-01; and

• (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.

54

Rule 138 (2)


• Explanation 2 added to the Rule 138(3)

• Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).

• Thus, except for transport of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, and vice versa, Part B is necessary for a EWB to be valid

55

Rule 138(3)


• Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

• Thus, the supplier or recipient ( who filled Part A) or transporter can update the change in conveyance details; Earlier only transporter could update the details

56

Rule 138(5)


• Rule 138(5A) inserted for enabling to re-assign the e-way bill to another transporter for updating the Part-B details in respect of further movement

• (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:

• Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter

57

Rule 138 (5A)


• Proviso to Rule 138(7) added for enabling the e-commerce operator to fill Part A of e-way bill

• Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such ecommerce operator.

58

Rule 138(7)


• Proviso to Rule 138(9) inserted; The unique number generated on filling Part-A shall only be valid for 72 hours for up-dation of Part B

• Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for up-dation of Part B of FORM GST EWB-01.

59

Rule 138(9)


• Rule 138(11) amended for making available information in Part A to supplier /recipient when furnished by recipient/supplier

• The details of e-way bill generated under sub-rule (1) shall be made available to the

• (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or

• (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,

• on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill

60

Rule 138(11)


• Clause (e), (f) and (g) inserted for exemption from requirement of e-way bill

• (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017

• (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and

• (g) where the goods being transported are treated as no supply under Schedule III of the Act.

61

Rule 138(14)



Notfn 9/2018-Central Tax dated 23.01.2018 issued ( Notn No. 4/2017-Central Tax superseded)

Notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax, and

www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

62

E Way Bill Portal













http://www.gst.gov.in/







http://www.ewaybillgst.gov.in/







• Maharashtra

• Deferred to 1st May, 2018

• Tamil Nadu, Puducherrry, J&K, Uttarakhand, Haryana, Rajasthan, Bihar, Tripura, West Bengal, Odisha, Gujarat, Karnataka,

• Ist February, 2018

63

States Updates for Intra-State Supplies


GST Portal Updates


• A new initiative of Self Help Portal has been launched

• which will help tax payers to report the technical issues faced by them on the Portal.

• The current system of sending emails is sub-optimal as many a times required background material is not provided by the user. Also, same email complaint sent to various authorities gets back to helpdesk at different interval leading to inflated figures.

• Under the new system, the tax payer can articulate and explain the issues faced by him with the required screenshots and other details that could be added in attachments.

65

Self Help Portal


GST – Legal Updates


M/s Continental India Pvt Ltd and Another Vs Union of India

2018-TIOL-04-HC-ALL-GST

Appellant seeking a writ of mandamus directing the GST Council to make recommendations to the State Government to extend the time period for filing of GST TRAN-1 because their application was not entertained on the last date i.e. 27.12.2017 and they have filed complete application for the necessary transitional credit – Appellant submits that despite making several efforts on the last date for filing the application, the electronic system did not respond as a result of which petitioner is likely to suffer loss of credit that it is entitled to by passage of time; that they have also submitted an application for transition credit manually on 10.01.2018.

High Court has directed Respondents (Union of India) to reopen the portal within two weeks - In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained, for use of the credit likely to be considered

67

Directions to re-open GST Portal for filing of TRAN 1 by Allahabad HC


• The Supreme Court stayed proceedings in the Delhi and Bombay High Courts on cases related to levying Goods and Services Tax (GST) on sanitary napkins.

• The top court further said it would hear all cases pertaining to this matter; they were stalled from being examined in state high courts.

• Petitioners have also been issued notices by the apex court in this regard.

• Transfer Petition(s)(Civil) No(s).2447-2448/2017; UOI Vs Shetty Women Welfare foundation

68

SC stays proceedings in Delhi & Bombay HC challenging GST on Sanitary Pads


• https://cbec-gst.gov.in/

• CBEC MITRA HELPDESK

• 1800 1200 232

• [email protected]

• GSTN Help Desk

• [email protected]

• Help Desk Number: 0120-4888999

69

Any ISSUES/ queries?


https://cbec-gst.gov.in/



https://cbec-gst.gov.in/cbec-mitra.html

mailto:[email protected]

mailto:[email protected]

Any ISSUES/ queries?

• Twitter Handles

• For General Questions

• https://twitter.com/askGST_GoI

• For technology related issues

• https://twitter.com/askGSTech

• NACIN twitter

• https://twitter.com/NACIN_OFFICIAL


https://twitter.com/askGST_GoI

https://twitter.com/askGSTech

https://twitter.com/GSTNACIN

https://twitter.com/GSTNACIN

THANK YOU


GST Update - cbic.gov.in · (10) The persons claiming refund of integrated tax paid on exports of...

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