Contents...2.5 Statistics of composition taxpayers in gST [as on 27th February, 2018] 114 2.6...

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Quick Referencer I-31

1

regiStration

1.1 Objective of registration 1

1.2 Liability to register 1

1.3 Person liable for registration 2

1.3-1 Liability to be registered state-wise 2

1.3-2 Determination of state or union territory 2

1.3-3 Supply must be taxable supply 3

1.3-4 When aggregate turnover exceeds specified limit 3

1.4 Major class of person required to obtain registration 4

1.5 Calculation of ‘aggregate turnover’ for registration under gST

5

1.6 Compulsory registration 6

1.6-1 Persons making any inter-State taxable supply 6

1.6-2 Casual taxable persons making taxable supply 11

1.6-3 Persons who are required to pay tax under reverse charge

11

1.6-4 Persons who are required to pay tax under section 9(5)

11

1.6-5 Non-resident taxable persons making taxable supply

11

Contents

i-5

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1.6-6 Persons who are required to deduct tax under section 51, whether or not separately registered under this act

11

1.6-7 Persons who make taxable supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise

12

1.6-8 Input service distributor, whether or not separately registered under this act

12

1.6-9 Persons who supply goods and/or services, other than supplies specified under section 9(5), through such electronic commerce operator who is required to collect tax at source under section 52

12

1.6-10 every electronic commerce operator 13

1.6-11 every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

14

1.6-12 Such other person or class of persons as may be notified by the Central government or a State government on the recommendation of the council

14

1.7 Persons not liable to take registration 14

1.8 Voluntary registration 23

1.8-1 Provision for obtaining voluntary registration 23

1.8-2 Input tax credit on obtaining voluntary registration 23

1.8-3 No cancellation before expiry of 1 year 23

1.8-4 advantages 23

1.8-5 Disadvantages 24

1.9 gST registration number & its structure 24

1.9-1 State code 24

1.9-2 Permanent account Number (PaN) 25

1.9-3 entity code 25

1.9-4 Blank 26

1.9-5 Check digit 26

1.10 Display of registration certificate and gST identification number in the name board

26

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1.11 general procedure for registration 26

1.11-1 application for registration 26

1.11-2 Casual taxable person 30

1.11-3 Separate application in certain cases 32

1.11-4 Pre-requisite for obtaining gST registration 32

1.11-5 Procedure to obtain registration by regular tax-payer

33

1.11-6 Procedure of verification of the application, clar-ification, approval and issuance of certificate of registration

46

1.11-7 Date on which person becomes liable to registration 48

1.11-8 effective date for registration 50

1.11-9 Separate registration within a State for business verticals

51

1.12 Registration of persons required to deduct or collect tax (TDS/TCS)

53

1.12-1 Tax deduction at source 53

1.12-2 Tax collection at source 58

1.12-3 Procedure of registration for persons required to deduct TDS or collect TCS by applying in Form gST Reg-07

58

1.13 Registration of non-resident taxable person 65

1.13-1 Definition of non-resident taxable person 65

1.13-2 Validity period of registration obtained 66

1.13-3 Salient features 66

1.13-4 Separate application 66

1.13-5 Procedure for obtaining registration by non-res-ident taxable person by applying in Form gST Reg-09

67

1.14 application for extension of registration period for casual/non-resident taxable person

74

1.14-1 extension of the period for which registration has been obtained

74

1.14-2 Pre-conditions for applying for extension of reg-istration period

75

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1.14-3 Procedure for obtaining extension in the period of operation by the casual taxable person/non-resi-dent taxable person

75

1.15 Registration by provider of OIDaR (online information and data base access or retrieval services)

77

1.15-1 Meaning of OIDaR services 77

1.15-2 Persons required to be registered as OIDaR service providers

77

1.15-3 application for registration is not mandatory in each State/uT in which non-resident online services provider are providing services

78

1.15-4 Pre-requisites for registration 78

1.15-5 Procedure for registration of person required to be registered as OIDaR service providers

78

1.15-6 Documents that needs to be uploaded while ap-plying for registration as a non-resident online services provider

83

1.16 Suo motu registration 83

1.16-1 Suo motu registration by the proper officer 83

1.16-2 Initiation of suo motu registration by tax official 84

1.16-3 Structure of temporary ID 84

1.16-4 Procedure for suo motu registration 84

1.16-5 Intimation of temporary ID & password after suo motu registration

85

1.16-6 Manner in which tax can be deposited in case of suo motu registration

86

1.17 Registration of persons requiring unique identification number

86

1.17-1 Introduction for persons holding unique identifi-cation number (uIN)

86

1.17-2 Status of registration for uIN’s 87

1.17-3 Procedure for obtaining unique identification number (uIN)

88

1.18 amendment 90

1.18-1 Categories of amendment covered 90

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1.18-2 Procedure for amendment in registration in category (i) i.e. Changes in major details of business

93

1.18-3 Reset of password to login to the gST portal in case the primary authorized signatory has died or is not traceable

97

1.19 Cancellation or suspension 98

1.19-1 Situation where application for cancellation of registration can be filed as well as suo motu can-cellation of registration

99

1.19-2 No cancellation before expiry of 1 year in case of voluntary registration - Omitted

100

1.19-3 Situation wherein suo motu cancellation of regis-tration by the proper officer only

100

1.19-4 Cancellation shall not affect the liability 101

1.19-5 Cancellation where the registration has been obtained by fraud, wilful mis-statement or sup-pression of facts

101

1.19-6 Cancellation of registration in case of person liable to deduct TDS or collect TCS

101

1.19-7 In case of transfer of business 102

1.19-8 Submission of final return 102

1.19-9 gST payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration

103

1.19-10 Calculation of liability in case of inputs 103

1.19-11 Calculation of liability in case of capital goods or plant & machinery

103

1.19-12 Procedure for cancellation of registration on ap-plication made by the registered person

104

1.19-13 Procedure for cancellation of registration on suo motu basis by the proper officer himself

106

1.19-14 Procedure to cancel the registration in case of death of sole proprietor

107

1.20 Revocation of cancellation 108

1.20-1 Reason for revocation of cancellation of registration 108

1.20-2 Time period for submission of application 108

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1.20-3 No application for revocation unless due returns filed and payment made

109

1.20-4 Revocation of cancellation of registration 109

1.20-5 Procedure for revocation of cancellation of reg-istration

109

1.20-6 Deemed revocation under either of the acts 110

1.21 Different application of registration status 110

1.22 Different amendments to core fields status 110

1.23 Penalty if person fails to obtain registration 110

1.24 Facilitation center 111

2

comPoSition Scheme

2.1 Composition scheme 112

2.2 aggregate turnover limits for availing the scheme 112

2.3 Taxpayers who could have opted for composition scheme choose to go with regular return filing

114

2.4 Persons opted out of composition scheme [as on 25th February, 2018]

114

2.5 Statistics of composition taxpayers in gST [as on 27th February, 2018]

114

2.6 aggregate turnover limits for availing the scheme - For special category states

116

2.7 Scheme and rates of composition levy 116

2.8 Composition scheme and normal registration against one PaN not allowed

118

2.9 Composition scheme shall be available only from the beginning of the next financial year

118

2.10 Salient features of composition scheme 120

2.11 Scheme only for ‘registered’ person 122

2.12 Persons who cannot opt for composition scheme 122

2.13 Composition only if all registered taxable person having same PaN can opt for scheme

123

2.14 applicability of reverse charge on composition supplier 123

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2.14-1 Reverse charge in case of purchase from unreg-istered person

124

2.14-2 Suspension of reverse charge provisions till 31st March, 2018 in case of purchase from unregistered person

124

2.14-3 extension in the suspension of reverse charge provisions till 30th June, 2018 in case of purchase from unregistered person

125

2.14-4 extension in the suspension of reverse charge provisions till 30th September, 2018 in case of purchase from unregistered person

125

2.14-5 group of Ministers on RCM 125

2.14-6 Change in scope of reverse charge under section 9(4) 126

2.15 Conditions and restrictions for composition levy 126

2.16 No requirement of fresh intimation every year 128

2.17 No collection of gST and no input tax credit 128

2.18 Issue of bill of supply 129

2.18-1 Contents of bill of supply 129

2.18-2 No collection of composition tax 129

2.19 Intimation for registration under the composition scheme 129

2.20 extension in furnishing of Form CMP-03 132

2.21 No need of making separate intimation in each State 132

2.22 No requirement to apply afresh every year 133

2.23 Procedure for switching over from regular scheme to composition scheme by filing gST CMP-02

133

2.24 Procedure for furnishing the statement gST ITC-03 134

2.25 Withdrawal from composition scheme 136

2.25-1 Intimation for withdrawal - Person ceases to satisfy conditions of section 10

137

2.25-2 Intimation for withdrawal - Registered person intends to withdraw from composition scheme

137

2.25-3 Procedure for filing intimation of withdrawal in Form gST CMP-04

137

2.25-4 Procedure for filing stock statement in gST ITC-01 138

2.26 Order of withdrawal by proper officer 140

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2.26-1 Issue of show-cause notice 140

2.26-2 Issue of order 140

2.26-3 Statement to be furnished by persons withdrawing from composition scheme

140

2.26-4 Deemed intimation 141

3

inPut tax creDit

3.1 Input tax credit 142

3.2 Synopsis of the provisions related to input tax credit 142

3.3 Section 16 of the gST act, 2017 read with rules 36 and 37 of the gST Rules, 2017

143

3.3-1 eligibility for input tax credit 143

3.3-2 Conditions for availing input tax credit 143

3.3-3 additional conditions for availing input tax credit 146

3.3-4 No input tax credit if depreciation claimed on the gST component

148

3.3-5 Time limit for availing input tax credit 148

3.3-6 Non-applicability of the time limit specified u/s 16(4) in specified case

149

3.4 Section 17 of the gST act, 2017 read with rules 42 and 43 of the gST Rules, 2017

149

3.4-1 apportionment of credit between business and non-business use

149

3.4-2 apportionment of credit between taxable including zero-rated supplies and exempt supplies

151

3.4-3 Determination of value of exempt supply for the purpose of section 17(2)

157

3.4-4 Scheme for banking/financial/NBFC institutions to avail input tax credit

157

3.4-5 Blocked credits i.e. Negative list of goods &/or services on which input tax credit is not admissible

159

3.5 Section 18 of the gST act, 2017 read with rules 40, 41 and 44 of the gST Rules, 2017

166

3.5-1 availability of credit in special situations 166

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3.5-2 Time period for availing credit entitled under section 18(1)

180

3.5-3 Transfer of unutilized credit in case of change in constitution of business

180

3.5-4 Payment of tax/reversal of credit in certain specific situations

185

3.5-5 Payment of tax/reversal of credit in case of supply of capital goods or plant and machinery on which input tax credit has been taken

188

3.6 Taking input tax credit in respect of inputs and capital goods sent for job work - Section 19 of the gST act, 2017 read with rule 45 of the gST Rules, 2017

189

3.6-1 Input tax credit in respect of inputs and capital goods sent for job work

190

3.6-2 Removal under the cover of challan 191

3.6-3 Specified details in challan 191

3.6-4 Details of challans to be furnished on quarterly basis 191

3.6-5 Details to be furnished in gSTR-1 192

3.6-6 Procedure to declare details of goods/capital goods sent to job-worker and received back

192

3.7 Input service distributor 198

3.7-1 Definition of input service distributor 198

3.7-2 No threshold limit 199

3.7-3 ISD registration for seamless transition of CeNVaT credit under the gST regime

199

3.7-4 Compulsory registration 200

3.7-5 Manner of distribution of credit by input service distributor

200

3.7-6 Multiple ISD registration of single registered tax-able person

201

3.7-7 Conditions for distribution of credit by ISD 202

3.7-8 Procedure for distribution of input tax credit by input service distributor

206

3.7-9 Format of ISD invoice/ISD credit note 208

3.7-10 Format of ISD invoice/ISD credit note in specified situations

208

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3.7-11 Format of invoice/debit note/credit note for transfer of credit of common input services to the input service distributor (ISD) by the registered supplier having the same PaN and State code as that of an ISD

208

3.7-12 e-flier by CBIC dated 23rd august, 2017 on CgST - Input service distributor in gST

209

4

introDuction to gSt returnS

4.1 gST returns and procedures 213

4.1-1 Introduction to gST returns 213

4.1-2 Statutory requirement to file gST return 213

4.1-3 gSTIN specific return filing - Not tax (CgST/SgST/uTgST/IgST) specific return filing

213

4.1-4 Provisions of filing of returns under each legislations 214

4.1-5 Persons required to obtain registration and simul-taneously required to file returns

215

4.1-6 Statistics of taxpayers in gST 216

4.1-7 Periodicity of filing of returns 218

4.1-8 Payment of tax 221

4.1-9 Signing of return 221

4.1-10 Mode of filing of gST returns 221

4.1-11 guidelines for division of taxpayer base between the centre and states to ensure single interface under gST

225

4.1-12 Official twitter account to address gST related query

226

4.1-13 Type of different return application status 226

4.1-14 Track return status 227

4.1-15 View or download of previously e-filed gST returns 228

4.1-16 Complaints/grievances 228

4.2 gSTR 1 : Details of outward supplies 231

4.2-1 Introduction 231

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4.2-2 Monthly/quarterly option of filing of gSTR-1 231

4.2-3 Details of outward supplies of goods &/or services - gSTR 1

234

4.2-4 Components of the Form gSTR-1 237

4.2-5 Communications received after successful filing of gSTR-1

284

4.2-6 Ways in which gSTR-1 can be electronically signed 285

4.2-7 Notice if the taxpayer does not file gSTR-1 by due date

285

4.2-8 Need to check the validity of the registration of the recipients furnished in gSTR-1

285

4.2-9 Methods of filing Form gSTR-1 285

4.2-10 Pre-conditions for filing of Form gSTR-1 286

4.2-11 Steps in filing Form gSTR-1 287

4.2-12 Late fees for not filing gSTR-1 by the due date 287

4.2-13 extension in the due date of filing of gSTR-1 287

4.2-14 Some key points while filing gSTR-1 292

4.3 gSTR 2: Details of inward supplies 293


4.3-2 Details of inward supplies of goods &/or services - Form gSTR-2

293

4.3-3 action to be taken on receipt of Form gSTR-2a 295

4.3-4 Filing of gSTR-2 296



4.3.7 extension in the due date of filing of gSTR-2 296

4.4 gSTR 3: Monthly return 298


4.4-2 Requirement of Form gSTR-3B 299

4.4-3 Details of monthly return - Form gSTR-3 300



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4.4-7 Due date for generation of Form gSTR-2a and Form gSTR-1a in accordance with the extension of due date for filing Form gSTR-1 and gSTR-2 respectively - Circular No.15/15/2017-GST dated 6th November, 2017

303

4.5 gSTR-3B : Summary monthly return 304


4.5-2 Details of Form gSTR-3B 305

4.5-3 Component of gSTR-3B 310

4.6 Matching concept 332


4.6.2 Matching concept in regard to claim of input tax credit

333

4.6-3 Matching concept in regard to reduction in output tax liability

337

4.6-4 Matching of details furnished by the e-commerce operator with the details furnished by the supplier

341

4.6-5 System based reconciliation of information fur-nished in Form gSTR-1 and Form gSTR-2 with Form gSTR-3B as per Circular No. 7/7/2017-gST dated 1st September, 2017

342

4.7 gST return’s simplification 346


4.7-2 Committee on return filing 346

4.7-3 Status of gST return filing compliance under the current model [source www.cbic.gov.in]

347

4.7-4 Committee on invoice 348

4.7-5 26th gST council meeting - The key agenda - gST return simplification

348

4.7-6 Outcome of the 26th gST council meeting in regard to return filing system

348

4.7-7 How the gST return filing process can be made easy?

349

4.7-8 The fundamental principle - Matching concept 351

4.7-9 Proposed model 352

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4.7-10 Meeting of group of Ministers for simplification of return held on 17th april, 2018

353

4.7-11 Fusion of both the models 353

4.7-12 gST council approves principles for filing of new return design based on the recommendations of the group of Ministers on IT simplification dated 4th May, 2018

354

4.7-13 amendment in provisions of gST returns by in-serting new section 43a in order to enable the new return filing procedure as approved by gST council

356

4.7-14 approval of new return formats and associated changes in law

358

4.7-15 Power to notify classes of registered persons who shall furnish return for every quarter or part thereof

359

4.8 gSTR-4: Composition supplier 359

4.8-1 gST return compliances by composition supplier 359

4.8-2 Periodicity of filing of return 359

4.8-3 Form and manner of filing the return 360

4.8-4 Details of composition return : gSTR-4 361

4.8-5 Furnishing of quarterly return - gSTR-4 366

4.8-6 File return under regular scheme for part of the quarter in case composition scheme is not effective from the first month of the quarter

382


4.8-8 annual return by the composition supplier 383

4.8-9 Cancellation of registration of composition supplier for failure of filing of return

383

4.8-10 Composition supplier can file using the gSTN offline tool as well as online

383

4.8-11 Possible to edit even after submit of gSTR-4 384

4.9 gSTR-5: Return for non-resident taxable person 384


4.9-2 Details of gSTR-5 384

4.9-3 Components of gSTR-5 386

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4.10 gSTR-5a: Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

401


4.10-2 Meaning of online information and database access or retrieval services

401

4.10-3 Meaning of non-taxable online recipient 401

4.10-4 Details of gSTR-5a 402

4.10-5 Component of gSTR-5a 404

4.11 gSTR-6 : Input service distributor 408

4.11-1 gST return compliances by input service distributor 408

4.11-2 Periodicity of filing of return 408

4.11-3 extension in the due date of filing gSTR 6 408

4.11-4 Facility to file gSTR 6 on gST common portal 411

4.11-5 Form and manner of filing the return 411

4.11-6 Procedure to view gSTR 6a 412

4.11-7 Furnishing of monthly return - gSTR-6 416

4.11-8 Procedure of filing gSTR-6 417

4.11-9 Post filing of gSTR-6 426

4.11-10 Key points in filing gSTR-6 426

4.12 gSTR-7 : Tax deduction at source 427

4.12-1 Returns to be furnished by the TDS deductor 427


4.13 gSTR 8 : electronic commerce operator 432

4.13-1 Meaning of electronic commerce 432

4.13-2 Status of applicability of provisions of TCS 434

4.13-3 adjustment of returned goods by the customers of e-commerce companies

435

4.13-4 Is every e-commerce operator required to collect tax on behalf of actual supplier?

435

4.13-5 Time during which the e-commerce operator make such collection

435

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4.13-6 Time within which such TCS is to be remitted by the e-commerce operator to government

435

4.13-7 Manner in which the actual suppliers can claim credit of TCS

435

4.13-8 Submission of statement by an e-commerce op-erator

436

4.13-9 Matching of details of outward supplies 436

4.13-10 Communication of discrepancies 436

4.13-11 addition in output liability if discrepancies not rectified

437

4.13-12 Powers given to tax officials under the gST act to seek information on supply/stock details from e-commerce operators

437

4.13-13 additional place of business 437

4.13-14 Details of outward supplies of goods &/or services effected through e-commerce operator - Form gSTR-8

439


4.13-16 Postponement of provision relating to TDS (section 51) and TCS (section 52) of the CgST/SgST act 2017 - Press Release 26th June, 2017

448

4.13-17 Press release - Recommendations made by the gST Council in the 21st meeting at Hyderabad on 9th September, 2017

449

4.13-18 Press Information Bureau, Ministry of Finance, government of India dated 10th March, 2018

449

4.13-19 effective date of TDS and TCS provisions 449

4.14 gSTR 9: annual return 450

4.15 gSTR 9a : annual return for composition taxpayer 512

4.16 gSTR 9C : gST audit report 529

4.17 gSTR-10: Final return 565


4.17-2 Filing of final return on cancellation of registration 565

4.17-3 Details of input, semi-finished, finished and capital goods held as stock - Form gSTR 10

567

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4.17-4 Payment of taxes for discharge of tax liability as per gSTR-10

568

4.17-5 Component of gSTR-10 568

4.18 gSTR 11: Person holding unique identification number 575

4.18-1 Filing of gST return by person holding uIN 575

4.18-2 Inter-connection with gSTR-11 and gST RFD-10 579

4.18-3 Miscellaneous 579

4.18-4 Ways to file gSTR-11 579

5

PaymentS in gSt

5.1 Introduction 580

5.2 Payment of tax, interest, late fee, penalty or any other amount 580

5.3 Treatment of deposits made 581


5.3-2 generation of challan for making of payment 581

5.3-3 generation of challan for payment of taxes 582

5.3-4 Process for creation of challan 582

5.3-5 Procedure to create challan for making payment without logging onto the gST portal

583

5.3-6 Order for creation of challan 584

5.3-7 Challan correction mechanism 584

5.3-8 Validity of challan generated 585

5.3-9 No physical challans 585

5.3-10 Single challan instead of multiple challans for same payment

586

5.3-11 No limit on creation of challans 586

5.3-12 Payment on behalf of clients 586

5.3-13 No change in amount possible at bank’s portal 586

5.3-14 expiry of unused challans 586

5.3-15 Need of duplicate challans 586

5.3-16 Separate cheque/demand draft for each challans 586

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5.3-17 edition/modification in challan 586

5.3-18 Maximum challans that can be saved 586

5.3-19 Validity period of saved challans 587

5.3-20 Purpose of maintaining electronic cash ledger 587

5.3-21 Mode of payment 587

5.3-22 Payment status 599

5.3-23 Payment by unregistered person 600

5.3-24 Payment by book adjustment or debit to export scripts

600

5.3-25 Transaction date 600

5.3-26 Payment made in wrong gSTIN 600

5.3-27 Payment made in excess 600

5.3-28 Payments related to previous indirect laws 600

5.3-29 Communication in case of any discrepancy is noted 601

5.3-30 Procedure for generating challan from gST portal 601

5.4 Treatment of input tax credit as self-assessed in the return 603

5.4-1 Credit in electronic credit ledger 603

5.4-2 Debit in electronic credit ledger 604

5.4-3 electronic credit ledger 604

5.4-4 Procedure to view electronic credit ledger. 605

5.4-5 Communication in case of any discrepancy is noted 608

5.5 usage of amount available in the electronic cash ledger 608

5.5-1 electronic cash ledger 608

5.5-2 Key points 610

5.5-3 Procedure to view electronic cash ledger 611

5.6 usage of amount available in the electronic credit ledger 613

5.7 Mechanism of using input tax credit available in the elec-tronic credit ledger

616

5.8 Refund of balance amount in the electronic cash ledger or electronic credit ledger

617

5.8-1 Refund of balance in electronic cash ledger 617

5.8-2 Refund of balance in electronic credit ledger 617

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5.9 Recording of all the liabilities in the electronic liability ledger 618

5.9-1 Debit and credit in electronic liability ledger 619

5.9-2 usage of electronic cash ledger only for the specified payment

619


5.9-4 Procedure to view electronic liability ledger 621

5.9-5 Part II: utilizing cash/ITC for payment of demand 624

5.10 Ledger related grievances 629


5.10-2 Procedure to submit grievances/complaints related to ledgers on the gST portal

629

5.10-3 Procedure to monitor the progress/status of sub-mitted grievance

631

5.11 Payment related grievances 632

5.12 Block/unblock of input tax credit by tax official - New functionality

633

5.13 Receiving intimation of ITC blocked by tax official 633

6

gSt refunDS

6.1 gST refunds & procedures 638

6.1-1 Introduction to gST refunds 638

6.1-2 Refund provision in gST law 638

6.1-3 Scope of refund in gST law 640

6.1-4 Refund of tax, interest, penalty, fee or any other amount paid

640

6.1-5 exhaustive list of refunds in gST 641

6.1-6 Refund options available at the gST common portal 644

6.1-7 No multiple refund applications during a single tax period

644

6.1-8 Refund in case of person opting to file gSTR-1 on quarterly basis

644

6.1-9 Refund of taxes paid under existing laws 644

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6.2 Refund procedures 645

6.2-1 application to be accompanied with documentary evidence

645

6.2-2 Declaration/certification, as the case may be, that the incidence of tax and interest has not been passed on to any other person

646

6.2-3 Processing of refund claim 647

6.2-4 acknowledgement of the refund claim application 648

6.2-5 Deficiencies in the refund application 648

6.2-6 Processing of refund claim on account of zero-rat-ed supply

649

6.2-7 Order sanctioning refund 650

6.2-8 Withholding of refund claim/deduction of dues from the refund claim

651

6.2-9 Issue of refund order 652

6.2-10 No refund if refund claim amount is less than INR 1000

652

6.2-11 Credit of the amount of rejected refund claim 653

6.2-12 Order sanctioning interest on delayed refunds 654

6.2-13 Consumer welfare fund 655

6.2-14 Manual processing of refund claim 658

6.2-15 Claim for refund filed by an input service distrib-utor, a person paying tax under section 10 or a non-resident taxable person

664

6.2-16 Special refund fortnight from 31st May, 2018 to 14th June, 2018 - Press Information Bureau, Ministry of Finance dated 30th May, 2018

665

6.3 excess payment of tax due to mistake or inadvertence 667

6.3-1 excess payment of tax, if any 667

6.3-2 Time limit for making application 668

6.3-3 Relevant date 668

6.3-4 Documentary evidence 668

6.4 excess balance in electronic cash ledger 668

6.4-1 excess balance in electronic cash ledger 668

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6.4-5 Claim of refund in case of excess balance in elec-tronic cash ledger - Manual process

670

6.4-6 Procedure for filing an application for refund of excess balance in electronic cash ledger

671

6.5 export procedures 675

6.5-1 Zero rated supply 675

6.5-2 export of goods and/or services 676

6.5-3 Documents for export of taxable and/or exempted supplies

677

6.5-4 gSTIN/PaN/uIN mandatory information in ship-ping bill

677

6.5-5 Ways of export 677

6.5-6 Possible scenarios of refund in case of exports 686

6.5-7 Immediate measure for the merchant exporters 686

6.5-8 Done away with aRe 1/aRe 2 689

6.5-9 Sealing by officers 689

6.5-10 exemptions available for various authorizations/scrips which have been issued prior to 1-7-2017 and remain unutilized on 1-7-2017

689

6.5-11 Rate of gST on duty credit scrips 689

6.5-12 Status of exemption from all duties available under advance authorization scheme

690

6.5-13 Duty free benefit on import of capital goods using ePCg authorization

690

6.5-14 usage of duty credit scrips such as merchandise exports from India scheme (MeIS) and service exports from India scheme (SeIS)

692

6.5-15 export of goods to Nepal and Bhutan 692

6.5-16 exporter required to pay gST in case of goods procured from unregistered persons (including unregistered job workers)

693

6.5-17 Rescinding of earlier circular on exports 693

i-25 CONTeNTS

Page

6.5-18 Details required to be furnished in gSTR-1 by the exporters

693

6.5-19 Status of export oriented unit (eOu) scheme 695

6.6 export of goods and/or services on payment of IgST 697

6.6-1 exports as zero-rated supply 697

6.6-2 Two options to export of goods and/or services 698


6.6-4 Processing of IgST refund claim 699

6.6-5 Refund in respect of export of goods and/or services 699

6.6-6 export on payment of IgST without any require-ment of bond or letter of undertaking

699

6.7 export under bond or letter of undertaking 755

6.7-1 export of goods and/or services 755

6.7-2 Two options to export of goods and/or services 755


6.7-4 Processing of IgST refund claim 756

6.7-5 Refund in respect of export of goods and/or services 756

6.7-6 export without payment of IgST under bond or letter of undertaking

756

6.7-7 Procedure to file an application for refund of input tax credit accumulated on account of exports of goods or services without payment of tax

790

6.8 Deemed exports 795

6.8-1 Introduction to deemed exports 795

6.8-2 Deemed exports only in case of supply of goods 796

6.8-3 Recommendation of gST council to consider transactions as deemed exports

796

6.8-4 Supplies notified as deemed exports 796

6.8-5 Furnishing details of deemed exports in the gST return

797

6.8-6 Claim of refund in case of deemed exports 797

6.8-7 Claim of refund by the recipient 798

6.8-8 Claim of refund by the supplier 798

CONTeNTS i-26

Page




6.8-12 Claim of refund in case of deemed exports - Man-ual process

802

6.8-13 Procedure to file an application for refund as a recipient of deemed exports

803

6.9 SeZ refund procedures 805

6.9-1 Outward supplies made to SeZ units/developers 805

6.9-2 Outward supplies made by SeZ units/developers 808

6.9-3 Supply to SeZ unit/developer as zero-rated supply 810

6.9-4 Two options to make supply to SeZ unit/developer 811

6.9-5 Refund in respect of supply of goods and/or ser-vices to SeZ unit/developer

812

6.9-6 Supply on payment of IgST without any require-ment of bond or letter of undertaking

812

6.9-7 Supply to SeZ unit/developer without payment of IgST under bond or letter of undertaking

820

6.10 Inverted duty structure 830

6.10-1 Credit accumulation due to inverted duty structure i.e. Due to tax rate differential between output and inputs

830

6.10-2 Formula for calculation of refund amount in case of inverted duty structure

839

6.10-3 Pre-requisite for claiming refund of accumulated ITC

843

6.10-4 Supplies to merchant exporters 843




6.10-8 Claim of refund in case of inverted duty structure - Manual process

847

6.10-9 Procedure to file an application for refund of input tax credit accumulated on account of inverted duty structure

849

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6.11 assessment, provisional assessment - Finalization of provi-sional assessment, appeal and any other order

852

6.11-1 On type of order assessment, provisional assessment - Finalization of provisional assessment, appeal and any other order

852




6.12 Purchases made by embassies or uN bodies or persons notified under section 55

855

6.12-1 Introduction for persons holding unique identifi-cation number (uIN)

855

6.12-2 Status of registration for uIN’s 855

6.12-3 Filing of return by uIN agencies 856

6.12-4 Refund of tax payment on inward supplies made by specialized agency, etc.

856

6.12-5 application for claim of refund 858

6.12-6 Manual submission of gST RFD-10 form 860

6.12-7 Procedure to claim refund under section 54(2) i.e. by embassies, international organisations, etc.

862

6.13 Miscellaneous refunds 866

6.13-1 Refund in case of international tourists 866

6.13-2 Refund in other cases where there is balance in electronic cash ledger

867

6.13-3 Refund in case of casual taxable person or non- resident taxable person

867

6.13-4 Refund in case of canteen stores department under Ministry of Defence

868

6.14 Scheme of budgetary support (refund) 872

6.14-1 Background 872

6.14-2 Budgetary support scheme by Central government 873

6.14-3 Determination of the amount of budgetary support 875

6.14-4 Inspection of the eligible unit 878

6.14-5 Manner of budgetary support 878

CONTeNTS i-28

Page

6.14-6 Procedure for manual disbursal of budgetary support

879

6.14-7 Budgetary scheme provisions 884

6.14-8 Format of affidavit-cum-indemnity bond 885

6.14-9 Budgetary support scheme by State of Jammu and Kashmir

886

7

aSSeSSment

7.1 assessment in gST 888

7.2 Self-assessment 888

7.3 Provisional assessment 890

7.3-1 Procedure for provisional assessment 891

7.3-2 Procedure for issuance of notice seeking additional information/clarification/documents for provi-sional assessment

891

7.3-3 Procedure for reply by the applicant to the notice seeking additional information

892

7.3-4 Order of provisional assessment 893

7.3-5 Procedure for finalizing the ‘provisional assessment order’

894

7.3-6 Procedure for reply to the notice for final assess-ment

895

7.3-7 Procedure for order of final assessment 896

7.3-8 Liability to pay ‘interest’ on any tax payable on supply under provisional assessment

897

7.3-9 ‘Interest’ to be paid on refund 897

7.3-10 Procedure for filing an application for withdrawal of security

898

7.3-11 Procedure for order for release of security or rejecting the application

899

7.4 Scrutiny of returns 899

7.4-1 Procedure for issuance of notice in gST aSMT-10 901

7.4-2 Procedure for reply to the notice issued under section 61 intimating discrepancies in the return

901

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7.4-3 Order of acceptance of reply against the notice issued under section 61

902

7.5 assessment of non-filers of returns 9037.5-1 Procedure for best judgment assessment 904

7.5-2 Procedure for deemed withdrawal of best judgment assessment

905

7.6 assessment of unregistered persons 9067.6-1 Procedure for best judgment assessment 907

7.7 Summary assessment 9087.7-1 Procedure for summary assessment in case of

unaccounted goods908

7.7-2 Procedure for summary assessment in cases other than of unaccounted goods

909

7.7-3 Procedure for withdrawal of summary assessment order

909

8

auDit in gSt

8.1 Objective of audit 911

8.2 Meaning of audit 911

8.3 Is audit under section 65 mandatory in nature? Will the audit be done for each and every registered persons?

911

8.4 Who can undertake the audit? 912

8.5 Duration of audit 912

8.6 extension in the duration of audit 912

8.7 Tax period covered in audit 912

8.8 Frequency of audit 913

8.9 Place of conducting audit 913

8.10 Stage wise action for audit 913

8.11 audit & enforcement mechanism in gST 914

8.12 guidelines for division of taxpayer base between the centre and states to ensure single interface under gST - Threshold approach

916

8.13 Need to audit? 918

8.14 Difference between scrutiny & audit 918

8.15 Decision to do audit and of whom 919

CONTeNTS i-30

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8.16 Commissioners of Central Tax (audit) 919

8.17 audit procedures 921

8.17-1 Procedure for conduct of audit by officers 921

8.17-2 Procedure during and after the conduct of audit 922

8.17-3 Procedure on conclusion of audit 923

8.18 Special audit 924

8.18-1 Procedure for special audit 925

9

inSPection, Search, SeiZure anD arreSt

9.1 Introduction 927

9.2 Inspection 928

9.3 Search and seizure 929

9.3-1 Procedure for conducting search 931

9.3-2 Procedure in case goods liable to confiscation is not practical to seize

932

9.3-3 Procedure for ‘release’ of seized goods 933

9.3-4 Procedure for ‘return’ of seized goods 934

9.3-5 Procedure for ‘disposal’ of such seized goods 935

9.3-6 Procedure for retention and release of documents, books or things in possession of the officer

937

9.3-7 Procedure for making copies or extracts from the seized documents

938

9.3-8 Power to seal or break open 939

9.3-9 access to business premises 940

9.4 Power to arrest 941

9.4-1 Broad guidelines for arrest followed in CBIC 941

9.4-2 Cognizable offence 942

9.4-3 Non-cognizable offence 942

9.4-4 Situations in which the Commissioner may issue an order to arrest

942

9.4-5 Conditions for arresting and nature of offences 944

9.4-6 Precautions to be taken during arrest 946

Contents...2.5 Statistics of composition taxpayers in gST [as on 27th February, 2018] 114 2.6...

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Transcript of Contents...2.5 Statistics of composition taxpayers in gST [as on 27th February, 2018] 114 2.6...