E-way bill for intra-State supplies applicable from May 01, 2018 in Maharashtra         E-Way Bill system for intra-state movement of goods is implemented with effect from April 20, 2018 in Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand         E-Way applies to Intra State Movement in Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh - from April 15
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Greetings!

E-Way Bill Applies to Within the State Movement of Goods in Six more States

Generation of e-way bill for intra-state movement of goods is implemented with effect from April 20, 2018 in Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand.

E-way Bill system for Intra-State is already operational in the State of Karnataka, Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh.

Click to view press release on intra-state E-way Bill from 20th April, 2018.

Date : 18-04-2018

 

 

 

CBEC Circular issued on 13-04-2018

 

S.No

Circular

Date

Subject

1.

41/15/2018-GST

13-04-2018

Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

2.

42/16/2018-GST

13-04-2018

Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.

3.

43/17/2018-GST

13-04-2018

clarifying the issues arising in refund to UIN.

 

Click to view / download the Circular.

 

Date :  14-04-2018

 

E-Way Bill Applies to Within the State Movement of Goods in Five States

Generation of e-way bill for intra-state movement of goods is implemented with effect from April 15, 2018 in Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh.

E-way Bill system for Intra-State is already operational in the State of Karnataka with effect from April 1, 2018.

Click to view press release on intra-state E-way Bill.

Date : 10-04-2018

CBEC Clarification on Filing of LUT by Exporters

The modalities and procedure for filing of Bond/Letter of Undertaking for exports was setout in Circular No: 08/08/2017-GST dated 04/10/2017.

GSTN has now enabled online filing of LUT would suffice.

In partial modification of Circular No. 8/8/2017-GST dated 4th October,2017, sub-paras (c), (d) and (e) of para 2 of the said Circular is modified as follows vide Circular No. 40/14/2018-GST dated 06/04/2018.

Form for LUT

The registered person (exporters) shall fill and submit FORM GST RFD-11 on the common portal

Documents for LUT

No document needs to be physically submitted to the jurisdictional office for acceptance of LUT

Acceptance of LUT

(i) An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online.

(ii) If it is found on subsequent verification that an exporter was ineligible to furnish an LUT in place of bond, then the exporter’s LUT will be liable for rejection.

(iii) In case of rejection, the LUT shall be deemed to have been rejected ab initio i.e it would be treated as not executed.

Since Notification No.37/2017-Central Tax, dated 04/10/2017 has been issued requiring furnishing of LUT “for a financial year”, fresh LUT is required to be filed for financial year 2018-19.

The procedure for filing of LUT online is

1. Login to the GST Portal.

2. Go to User Services. Select the Tab “Furnishing Letter of Undertaking”.

3. Form GST RFD-11 is displayed. Select the Financial Year 2018-19.

4. Soft copy of the LUT already filed is to be attached

Click to view / download the Circular No. 40/14/2018-GST dated 06/04/2018

 

CBEC clarification - GST on providing catering services in train

CBEC has clarified that the the GST rate on supply of food and drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without input tax credit.

The clarifications states that Presently different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would be subjected to different GST rates depending on whether it is mobile or static catering, as also which variant of mobile catering it is [pre-paid (without option), pre-paid (with option) or post-paid]. The rate difference is resulting in the same food being supplied at two different rates to the railway passengers, which is anomalous.

The clarifications issued to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations.

Click to view / download the order 2-2018-GST on catering services in train dated 31/03/2018

Click to view / download press release - 5% Uniform rate of GST on all railway catering services

 

Date :  07-04-2018

CBEC Circular on IT Grievance Redressal Mechanism

 

S.No

Circular Ref

Date

Subject

1.

39/13/2018-GST

03-04-2018

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal.

In para 8 of the circular the issues of taxpayers who could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1s is addressed.

 

Click to view / download the Circular No. 39/13/2018

 

Date :  05-04-2018

CBEC Notifications issued on 28-03-2018

 

S.No

Notification

Date

Subject

1.

17/2018-Central Tax

28-03-2018

Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 till 31/07/2018 for the quarter Apr – June 2018 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.

2.

18/2018-Central Tax

28-03-2018

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for April 2018 to June 2018 as follows :

1. April, 2018 31st May, 2018

2. May, 2018 10th June, 2018

3. June, 2018 10th July, 2018

3.

19/2018-Central Tax

28-03-2018

Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018.

4.

20/2018-Central Tax

28-03-2018

Extension of due date for filing of application for refund under section 55 by notified agencies before the expiry of eighteen months from the last date of the quarter in which such supply was received.

5.

Order-01/2018-GST

28-03-2018

Extension of date till the 30th day of June, 2018 for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017.

 

Click to view / download the Notifications.

 

Date :  30-03-2018

EOU / STPI – Exemption of IGST / Cess on import of goods till October 1, 2018

Giving effect to the decision of the GST council in the meeting held on 10/03/2018, the following notifications have been issued

 

S.No

Notification

Date

Subject

1.

DGFT Notification No. 55 / 2015.2020

23-03-2018

Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01/10/2018.

2.

DGFT Notification No. 54/2015.2020

22-03-2018

Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under Advance Authorization Scheme and EPCG Scheme till 01/10/2018

3.

Notification No.33/2018 – Customs

23-03-2018

Amends No. 52/2003-Customs, dated the 31st March, 2003, extending exemption the integrated tax and compensation cess leviable thereon under sub-sections (7) and (9), respectively of section 3 of the said Customs Tariff Act till 01-10-2018

 

Click to view / download the Notifications.

Customs Notification No. 33-2018 - EOU extention of IGST-Cess exemption till 01-10-2018

DGFT – Notification No. 55-2015.2020 Extension of IGST exemption for EOUs till 01-10-2018

DGFT – Notification No. 54-2015.2020 Extension of IGST exemption for Advance Authorisation Scheme and EPCG till 01-10-2018

 

Date :  27-03-2018

GST Council Meeting – 10-03-2018

Here is the gist of the decisions / recommendations of the 26th Meeting of the GST Council held on 10-03-2018

Policy Decisions

  The present system of filing of GSTR 3B and GSTR 1 is extended till June 2018.

 

  Reverse Charge mechanism deferred till 30/06/2018.

  TDS / TCS under Section 51 / 52 of CGST Act suspended till 30/06/2018.

  GST implementation Committee (GIC) has been tasked with the work of redressing the grievances caused to the taxpayers arising out of IT glitches.

 

E-Way Bill – Applies to Inter State Movement from April 1, 2018

The GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced with effect from a date to be announced in a phased manner but not later than 01st June, 2018.

  The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance.

  Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation

  Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

  Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

  Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.

  In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill.

  Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.

  Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A of e-way bill.

  Extra validity period has been provided for Over Dimensional Cargo (ODC).

  If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.

  Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

  Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.

  In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

  Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of despatch in PART-A of e-way bill.

 

Tax exemptions for exporters extended by six months

The GST Council decided to extend the available tax exemptions on imported goods for a further 6 months beyond 31.03.2018. Thus, exporters presently availing various export promotion schemes can now continue to avail such exemptions on their imports upto 01.10.2018, by which time an e-Wallet scheme is expected to be in place to continue the benefits in future.

 

Data Analytics

The data analytics of CBEC and GSTN were reviewed and the insights from preliminary analysis is

  It has emerged that there is variance between the amount of IGST & Compensation Cess paid by importers at Customs ports and input tax credit of the same claimed in GSTR-3B.

  There are major data gaps between self-declared liability in FORM GSTR-1 and FORM GSTR-3B.

The GST Council deliberated on this data and recommended further analysis and to initiate adequate action accordingly.

Click to view / download the following Press Release

GST Council Meeting - 10-03-2018 - Press release on policy changes

GST Council Meeting - 10-03-2018 - Press release on E Way Bill

GST Council Meeting - 10-03-2018 - Press release - Exemption for exporters

GST Council Meeting - 10-03-2018 - Press release on Data Analytics

 

Date :  10-03-2018

Image Courtesy :  GST@GoI

E Way Bill Rules Substituted

CBEC has issued Notification substituting the following Rules

 

Rule

Rule Heading

138

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

138 A

Documents and devices to be carried by a person-in-charge of a conveyance

138 B

Verification of documents and conveyances

138 C

Inspection and verification of goods

138 D

Facility for uploading information regarding detention of vehicle

The following E Way Bill Forms have also been substituted

Form

Form Heading

GST EWB-01

E-Way Bill

GST EWB-02

Consolidated E-Way Bill

GST EWB-03

Verification Report

GST EWB-04

Report of detention

GST INV-1

Generation of Invoice Reference Number

Brief highlights of the amendment is

a) Validity period of the E-Way Bill is

 

Sl No.

Distance

Validity Period

1

Upto 100 km

One day in cases other than Over Dimensional Cargo

2

For every 100 km. or part thereof thereafter

One additional day in cases other than Over Dimensional Cargo

3

Upto 20 km

One day in case of Over Dimensional Cargo

4

For every 20 km. or part thereof thereafter

One additional day in case of Over Dimensional Cargo

b) Sub-Rule (5) is amended to provide that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the E-Way bill.

c) The list of goods exempt from E-Way bill compliance is modified as in sub-rule (14)

Detailed note on the amendments and modified compliance requirements would be updated soon in the guidance note section of this portal.

Time Limit for Filing GSTR TRAN-2 to extended to 31/03/2018

The time limit for filing of GSTR TRAN-2 by a Registered persons claiming transition credit, who does not have documents of duty paid is extended to 31/03/2018 to report the details of supply effected of such goods.

Click to view / download the Notification No. 12/2018 – Central Tax dated 07/03/2018

GSTR 5A – Late Fee Waiver Notification Rescinded

Notification No. 6/2018 - Central Tax, dated 23/01/2018 had provided for waiver of late fee for filing of return in Form 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) Notification No. 6/2018 is rescinded vide Notification No. 13/2018 – Central Tax dated 07/03/2018

Click to view / download the Notification No. 13/2018 – Central Tax dated 07/03/2018

 

Date : 08-03-2018

 

E Way Bill implementation Deferred

Implementation of E Way Bill is postponed as communicated on twitter. Formal notification/communication is awaited

It is likely that the postponement may be for a short period and may be implemented with a higher threshold value.

The time available should be used to familiarize with the process.

Click download Notification 11/2018 - Central Tax.

 

 

Date : 02-02-2018

 

E Way Bill for Inter State Movement of Goods from February 1, 20188

The 24th GST Council meeting held today through videoconferencing decided to implement the nationwide e-way bill system with effect from February 1, 2018.

 

  The nationwide e-way bill system will be made ready in GSTN portal latest by 16/01/2018. Trade and transporters can use this system on voluntary basis from 16/01/2018

 The rules for implementation of e-way bill be system for inter-state movement of goods on compulsory basis from 01/02/2018 will be notified.

  The uniform system of e-way bill for both intra-state and inter-state movement of goods will be implemented across the country from 01/06/2018.

  The States may choose their own timings for implementation of e way bill system for intra-state movement of goods on any date before 01/06/2018.

Though the GST Council had decided in the meeting held in October, 2017 that e-way bill system would be implemented from April 1, 2018, it appears that the decision to advance the date of implementation may have been on concerns of fall in revenue collection.

Click to view/download Press Release on Inter State E-Way Bill.

Date : 16-12-2017