Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the KGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the KGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

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....18 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-11/2018-19 Subject: Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the KGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the KGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. Various representations have been received seeking clarification on certain issues under the GST laws. In order to clarify these issues and to ensure uniformity of implementation across field formations, in exercise of powers conferred under section 168 (l)....

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....ication No. 37/2017- Integrated Tax (Rate) both dated 13.10.2017. 5.  In this regard, it is clarified that the respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the KGST Act.        2 Whether penalty in accordance with section 73 (11) of the KGST Act should be levied in cases where the return in FORM GSTR-3B has been filed after the due date of filing such return....

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....regime or the rate applicable under GST? 1. It may be noted that as per the provisions of section 142(2) of the KGST Act, in case of revision of prices of any goods or services or both on or after the appointed day (i.e., 01.07.2017), a supplementary invoice or debit/credit note may be issued which shall be deemed to have been issued in respect of an outward supply made under the KGST Act. 2. It is accordingly clarified that in case of revision of prices, after the appointed date, of any goods or services supplied before the appointed day thereby requiring issuance of any supplementary invoice, debit note or credit note, the rate as per the provisions of the GST Acts (both KGST and SGST or IGST) would be applicable. 4. ....