TaxTMI 
TaxTMI 
Minutes of the 17th GST Council Meeting held on 18 June 2017
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....tain items i. Applicability of increased turnover limit for Composition Levy to Special Category States ii. IGST on Shipping Vessels iii. Lottery 4. Any other agenda item with the permission of the Chairperson i. High Sea Sales ii. Notifying Sections iii. Exemption under Section 9(4) of the CGST Act, 2017 iv. Fund Settlement Rules v. Authorization of Banks for GST collection vi. Power to be exercised under Sections 37, 38 and 39 of the Central Goods and Services Tax Act, 2017 5. Date of the next meeting of the GST Council Discussion on Agenda Items Agenda Item 1: Confirmation of the Minutes of the 16th GST Council Meeting held on 11 June, 2017: 3. The Hon'ble Chairperson welcomed all the Members to the 17^th Council Meeting and invited comments of the Hon'ble Members on the draft Minutes of the 16^th Meeting of the Council (hereinafter referred to as 'Minutes') held on 11 June, 2017 before its confirmation. 4.1. The Secretary, GST Council (hereinafter referred to as 'Secretary') invited the Chairman, CBEC to lay before the Council requests rec....
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.... made in the local language of the State should be taxed at a lower rate; unbranded sugar confectionery, pickles, power driven pumps, fly ash bricks and rate of tax for supply of food and drinks in restaurants without air-conditioning should be brought down to 5%; frames and mountings for spectacles, and attachments of tractors should be taxed at 12%; cess should be restricted to Motor Cycles above 500 cc; and wet grinder, air compressors and weighing machineries, and electrical apparatus irrespective of capacity should be brought down to 18%." The Council agreed to include the speech of the Hon'ble Minister from Tamil Nadu in the Minutes. 4.4.1. Shri V.P. Singh, CCT, Punjab referred to the Minutes on page 21 of the detailed Agenda Notes for the I 7^th GST Council Meeting (hereinafter referred to as 'Agenda Notes') in respect of textile where the Hon'ble Minister from Punjab had requested that tax rate on man-made fibre be kept at 18%, for yam at 12% and for cloth at 5%. He added that it was recorded in the Minutes that the Council decided not to change rates for man-made fibre and yarn while it was not so and that no finality was achieved on the issue. He f....
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....er who made fibre, yarn, fabric and sold the fabric, the value addition was 100% and thathis effective burden would be 5% whereas in the case of a person in Ludhiana who made grey fabric, value addition was 15% and he would pay 18% on the yam resulting in his credit getting wasted. This would result in a situation where the power loom sector would be seriously affected in the new GST structure. He requested to consider it as it was an all India issue. The third point he raised was regarding drawback (DBK) rates on textile exports as 40% of textiles were exported. He wondered what would be the DBK rates on fabric as there would be 5% duty plus embedded taxes. He requested to address the issue regarding export and power loom sector. 4.4.3. The Secretary mentioned that all these points had been considered and that if imports were increasing from China and other countries, basic customs import duty could be raised. However, the Secretary raised an apprehension that there would be problems if imports were from countries with whom India had Free Trade Agreements (FTAs) and those problems were not in respect of textile alone but in respect of all goods. The Chief Economic Adviser....
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....d be taken accordingly. The Hon'ble Chairperson further observed that no commodity would collapse within this time. He also mentioned that many organizations were meeting him regularly to reduce the taxes on multiple commodities but decision on changing rates could not be taken arbitrarily and that tax rates would be reviewed after few months of the implementation of GST. 4.5. The Hon'ble Minister from Mizoram stated that it was recorded in the Minutes that no clear decision was taken regarding the applicability of increased threshold from Rs. 50 lakh to Rs. 75 lakh under the composition scheme to the Special Category States. The Secretary stated that there was a separate agenda on this issue. 4.6. Shri R.K. Tiwari, Additional Chief Secretary (ACS), Uttar Pradesh, stated that in paragraph 8.4 of the Minutes, there was an error showing revenue loss to the tune of Rs. 50,000 crore which should be Rs. 5,000 crore. The Secretary informed that this was a typographical error and it should be read as Rs. 5,000 crore in place of Rs. 50,000 crore. 4.7. The Hon'ble Finance Minister from Uttar Pradesh referred to their request on paragraph 8.17 (vii) of page 15 of the Agenda ....
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....fishnet twine should be Nil-rated; water sold in Refill Cans (bubble top) and small plastic pouches, curry, other spices and mixture of spice powder known as masala powder, unbranded biscuits, beedi, concrete blocks/bricks, and films made in the local language of the State should be taxed at a lower rate; unbranded sugar confectionery, pickles, power driven pumps, fly ash bricks and rate of tax for supply of food and drinks in restaurants without air-conditioning should be brought down to 5%; frames and mountings for spectacles, and attachments of tractors should be taxed at 12%; cess should be restricted to Motor Cycles above 500 cc; and wet grinder, air compressors and weighing machineries, and electrical apparatus irrespective of capacity should be brought down to 18%." (iv) To replace, in paragraph 8.4 of the Minutes, Rs. 50,000 crore with Rs. 5,000 crore. 4.10. ln addition, it was decided to include dried singhada and makhana in the list of 5% GST items. Agenda Item 2: Approval of draft GST Rules and related Forms: 5. Introducing this Agenda item, the Secretary asked Chairman, CBEC to brief the Council on the agenda pertaining to Rules. The Hon'ble Deputy Chief....
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....of implementing the e-way bill system from 1 July 2017, while some other States and the Centre were not in favour of implementing it till a fool proof e-Way bill system was developed. The Hon'ble Deputy Chief Minister of Delhi raised two points (i) that the limit of Rs. 50,000/- was very low and (ii) how many transit points (checks) were to be allowed in intra-State movement.By way of an illustration, he stated that during the course of movement from Narela to Greater Kailash in Delhi, checks at several transit points would create problems for traders. Chairman, CBEC was of the view that thee-Way bill should not be required within the city. The Hon'ble Minister from Chhattisgarh stated that the e-Way bill system should not be brought from 1 July 2017. He added that in Chhattisgarh, all physical check posts had been removed and that any matter relating to evasion of taxes should be addressed through enforcement action. The Hon'ble Minister from Madhya Pradesh also supported Chhattisgarh's point of view and mentioned that it would be alright to wait for 2-3 months and then decide on its implementation. 5.4.2. The Hon'ble Minister from Bihar informed that Bihar had boun....
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....d that thee-Way bill system was a must and that in the Gujarat Chamber of Commerce, many tax payers advocated for thee-Waybill system as mobile physical checking led to more corruption. He added that those States which had such a system should be allowed to continue and intra-city movement could be left out. Ms. Smaraki Mahapatra,CCT, West Bengal supported thee-Way bill system but without intra-city movement. Dr. M.P. Ravi Prasad, Joint Commissioner, Commercial Taxes, Karnataka stated that his State had an e-Way bill system for the last 3 years and that trade had welcomed it. He added that physical checks had been reduced and for this, the e-Way Bill system in his State, i.e. e-SUGAM had received awards. 5.4.4. The Hon'ble Minister from Assam stated that Section 68 of the CGST Act provided fore-Way bill and that in its absence, there would be massive evasion of tax and would create the need to bring the static check posts leading to harassment and corruption. He added that intra-city movement could be relaxed. Shri J. Syamala Rao, CCT, Andhra Pradesh stated that in its absence, 20%-30% evaders would drive genuine taxpayers out.Shri TuhinKanta Pandey, Principal Secretary (Fin....
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....es, the Commissioner (GST Policy Wing), CBEC highlighted the main features like constitution of Standing Committee, National Anti-profiteering Authority, etc. The Secretary informed the Council that the Anti-profiteering Rules had been prepared on the recommendation of the GST Council in its 15th Meeting. Starting the discussion on the said Rule, the Hon'ble Minister from Bihar wondered as to why retired judges needed to be brought as Chairman of the Authority and why retired officers could not be considered. He opined that judges did not understand the tax complications and suggested that the Authority should be headed by officers and not judges. The Hon'ble Minister from Kerala asked what the exact meaning of "profiteering" was and that benchmark information was required. 5.5.2. The Chief Economic Adviser stated that there were already two meetings on this issue and that a sunset clause of 9 months to one year needed to be provided. He added that this was a transition provision and would lead to harassment and in the long run, it should die. The Hon'ble Minister from Goa stated that the narrative should change and we should trust the countrymen. He added that judges ca....
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....and a consumer activist to provide balance to the Authority. The Hon'ble Chairperson observed that it would not be proper to have both officers and activists on board since it was necessary to have an effective deterrent effect. He added that activists would bring a plethora of complaints and cited an example of fast track courts, where the experience was not good. He further added that Government officers had some bindings of conduct rules and would be more effective. 5.5.5. Shri Raghwendra Kumar Singh, CCT, Madhya Pradesh stated that there should be suo-motu provisions for initiating investigation where profiteering was observed by the Government. The Hon'ble Chairperson stated that this body could comprise of technically qualified people from the State as well as the Centre.The Secretary stated that to have a deterrent effect on profiteering, it was necessary to constitute the Authority as early as possible, headed by a retired or even serving Secretary-rank officer and four other Members.He added that a Search Panel needed to be constituted to suggest names for the Authority so that they could put up names for approval in the next meeting. The Hon'ble Minister from K....
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....omposition scheme from Rs. 50 lakh to Rs. 75 lakb, but its applicability to the Special Category States was not decided. He mentioned that for Special Category States like Mizoram, the annual turnover threshold for availing the Composition Scheme should remain Rs. 50 lakh and not be raised to Rs. 75 lakh. The Hon'ble Minister from Assam stated that be would go by the consensus of the other North-Eastern States. The Hon'ble Chief Minister from Puducherry requested that his State also be included along with the Special Category States for this provision. The Hon'ble Deputy Chief Minister from Manipur also supported the proposal to retain the annual turnover threshold of Rs. 50 lakh for Special Category States. The Hon'ble Minister from Jammu & Kashmir said that though his State was included in the list of Special Category States, he requested that his State may not be included with the Special Category States for this provision and that he would like the annual turnover threshold of Rs. 75 lakh to be applicable to his State. He also added that even in the case of the annual turnover threshold of Rs. 20 lakh for exemption from registration under GST, he preferred that the same may....
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....input tax credit on goods will not be available, which would cause tremendous accumulation of credit with no avenue for set off and that the additional tax burden would adversely affect the Indian shipping industry, competitiveness and viability as the Shipping sector was already under severe stress. He added that the Fitment Committee had examined the reference received from the Ministry of Shipping in detail and proposed two options for the consideration of the Council. These two options are enumerated as follows - i. Whether to allow ITC of GST paid on ships which would provide level playing field to shipping lines which go for outright purchase of vessels/ships/tankers or ii. Whether to exempt 5% CSGT and SGST/ IGST on ships/vessels/dredger/tankers as recommended by the Ministry of Shipping. 7.2.2 The Secretary suggested that Option (i), i.e. allowing ITC of GST paid on ships which would provide level playing field to shipping lines which go for outright purchase of vessels/ships/tankers could be approved by the Council. The Council approved Option (i). The Adviser (Financial Resources) to Chief Minister, Punjab sought a clarification as to how cou....
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....on lottery distribution. He presented two options for levying GST on lottery, as recommended during the meeting of officers of the State Governments held on 11 June 2017, namely- (i) GST rate of 5% on face value (MRP) of lottery tickets sold, and (ii) GST rate of 28% on MRP of lottery tickets sold less prize pay-out (as published in the official gazette of the State Government). He also stated that, in addition, there was an option presented by the State of Kerala to tax lottery tickets at the rate of 28% of face value (MRP of lottery tickets sold). He stated that under both the options, GST may be levied by the State Governments on the first point of sale by the State Government to the lottery distributor or the sole selling agent appointed by the State Government and to exempt agents/stockists below the distributor. He explained that the lottery organising States (Sikkim, Arunachal Pradesh, Nagai and and Assam) earned royalty and the earnings out of it would be reduced if the rate of tax was high and keeping this in view, the States of North-East had favoured the option of charging tax at the rate of 5% on face value of lottery tickets. He also added that these States got a very ....
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.... tickets would be printed by the State Government; printing would be done by a security press and the money from sale of lotteries would come to the Consolidated Fund of the State. He stated that a few States had given lottery contract to certain people who violated rules with impunity, which created serious social problems. He also objected to the data put in the agenda notes on the basis of the information given by All India Federation of Lottery Trade and Allied Industries; it was the States who were running lotteries and only the States' data could be authentic. He reminded that profit earned from lotteries went to the State treasury for developmental works. He added that in order to curb manipulation, the rate of tax on lotteries should be 28% on face value. 7.3.5. The Hon'ble Minister from Sikkim stated that the tax rate of 28% on face value would hit their revenue and reminded that earnings from lotteries and tourism were their main sources of revenue. The Hon'ble Minister from Kerala stated that lottery was being run by profiteers and was creating legal and social problems in the State. He reiterated his guarantee regarding giving minimum revenue to the....
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....on in giving money and there were several scandals regarding lottery draws. He further added that other issues such as pricing of tickets were another activity for unscrupulous elements to exploit. 7.3.7. The Hon'ble Minister from Assam stated that one had to be mindful that the rate of tax on lottery could not be the same as that for essential items like cereals, pulses, etc. He, therefore, suggested that the rate of tax should not be 5% but at least 12% or 18%. He added that no item which had negative connotation should be kept in the tax slab of 5%. The Hon'ble Chief Minister of Puducherry stated that the dispute was between the State-run lotteries and the State-authorised lotteries. He observed that this was an important source of revenue for the North-Eastern States. He added that in southern India, lottery was banned in many States. He expressed that there was a need to find a middle ground by which the royalty income of the North-Eastern States could be protected and the revenue of States like Kerala was also protected. The Hon'ble Chairperson stated that gambling and horse racing were being taxed at the rate of 28% and it might not be desirable to tax lottery....
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.... large scale smuggling. A similar situation existed in lottery trade and a very high rate of tax would lead to increase in unauthorised activity like underground betting. 7.3.9. The Hon'ble Minister from Telangana stated that another experience was that a higher rate of tax would lead to evasion of tax. He observed that Maharashtra had a high rate of tax on horse racing but it had the lowest revenue. He suggested to keep the tax rate on lottery and horse racing at the same rate but at a lower rate. The Hon'ble Chairperson stated that it had already been decided that the rates of tax already approved should not be reopened. The Hon'ble Minister from Kerala stated that lottery had three elements, namely - commission, prize money and profit (or revenue earned by the State) and observed that the price of lottery as well as prize money would remain the same and only profit margin would come down. This would discourage private players to operate in the field of lottery. He stated that the law to control this activity was no longer in force. The Hon'ble Chairperson requested for views of the Hon'ble Members on the possible rate of tax on lottery. The Hon'ble Ministe....
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....kets. The Hon'ble Minister from Sikkim supported the rate of tax at 28% on the MRP of lottery tickets sold less the prize money pay-out. The Hon'ble Chief Minister of Puducherry suggested that, to begin with, the rate of tax could be 18% on face value and it could be reviewed later on. The Hon'ble Minister from Sikkim stated that the revenue from lottery for his State was about Rs. 63 crore which could be affected if it was taxed at a very high rate. He added that socially, such kind of activity could not be eradicated by prescribing a high rate of tax. 7.3.11. The Hon'ble Chairperson observed that till now, the Council had already decided other issues by consensus but on this issue, the Hon'ble Minister from Kerala had very strong views which needed to be balanced with the views of the North-Eastern States. The Hon'ble Minister from Kerala reiterated that he was willing to sign a written guarantee by assuring the same revenue to the North-Eastern States under GST system as they were getting till today. The Adviser (Financial Resources) to Chief Minister, Punjab, stated that as lottery was being sold as goods, the supply would be where the lottery was sol....
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....the State Governments on the first point of sale by the State Government to the lottery distributor or the sole selling agent appointed by the State Government and to exempt agents/stockists below the distributor. 7.3.14. In respect of the Agenda Item on Lottery, the Council approved the following - (i) The supply of lottery shall attract GST rates as under - a. Lottery run by State Governments - 12% of face value of lottery ticket (Face value to be inclusive of GST) b. Lottery authorized by State Governments - 28% offace value of lottery ticket (Face Value to be inclusive of GST) (ii) Tax can be levied by the State Governments on the first point of sale by the State Government to the lottery distributor or the sole selling agent appointed by the State Government on reverse charge basis and to exempt agents/stockists below the distributor. Agenda Item 4: Any other agenda item with the permission of the Chairperson: 8.1 High Sea Sales This agenda item was not taken up for discussion, and it was deferred. 8.2. Notification of remaining sections of the Central Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act,....
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....on such inward supplies on reverse charge basis but would also be responsible for the compliance. He added that this would create hardship for such registered recipients as they would be liable for compliance with subsection ( 4) of Section 9 for inward supplies even of petty amount. He further added that omnibus application of the said provision to all inward supplies may be counter-productive and would increase compliance hardship for the registered recipient. 8.3.2. Accordingly, it was proposed that inward supplies of goods or services or both, the value of which was five thousand rupees or less received by a registered person from an unregistered person per day may be exempted from the application of sub-section (4) of section 9 by exercising the power of exemption under Section 11 of the CGST Act. The Hon'ble Minister from Bihar supported this suggestion. Joint Commissioner, Commercial Tax, Karnataka stated that his State would not favour such a proposal. The CCT, Gujarat stated that only Government departments making TDS needed to be exempted from this provision. The CCT, West Bengal stated that every Government department needed to be registered and should be exempted....
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....ee for consideration. 8.4.3. In respect of the Agenda Item on Fund Settlement Rules, the Council approved the Fund Settlement Rules subject to minorchanges that may be required. 8.5. Authorization of Banks for GST collection 8.5.1. Introducing this agenda item, the Secretary explained that banks needed to be authorized to collect GST. The agenda note proposed that the 24 banks that were currently authorized to collect indirect taxes could be authorized for collecting GST throughout the country, since these banks met the requirements cited in Paragraph 85 of the GST Payment Process Report. The 24 banks are as follows: 1. Allahabad Bank 2. Andhra Bank 3. Axis Bank 4. Bank of Baroda 5. Bank of India 6. Bank of Maharashtra 7. Canara Bank 8. Central Bank of lndia 9. Corporation Bank 10. Dena Bank 11. HDFC Bank 12. ICICI Bank 13. IDBI Bank 14. Indian Bank 15. Indian Overseas Bank 16. Oriental Bank of Commerce 17. Punjab and Sind Bank 18. Punjab National Bank 19. State Bank of India 20. Syndicate Bank 21 UCO Bank 22. Union Bank of India 23. United Bank of India 24. Vijaya Bank 8.5.2. The Secreta....
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....'ble Minister from Kerala stated that if GSTR-1 was delayed, GSTR-2 and GSTR-3 would also be delayed, thereby resulting in late payment of tax liabilities. The Secretary stated that a new simple form- GSTR-3B was being proposed to pay tax based on summary of outward and inward supplies which would be submitted before the 20th of the succeeding month.If, at a later date, there was a difference between the auto-generated GSTR-3 and GSTR-3B, the tax liability would be adjusted accordingly. The Hon'ble Minister from Kerala wondered if, after 2 months, the return-filing would become normal. The Chairman, GSTN replied that some glitches that were identified would be resolved and that a dedicated helpdesk was handling migration issues and resolving problems faced by assessees. 8.6.3. Shri Saswat Mishra, CCT Odisba stated that 66 lakh assessees had been activated but all of them had not migrated. He added that only about 52% of assesses previously registered with the Central Government and 41% of assessees previously registered with the State Government had obtained an ARN (Application Reference Number). He further added that no training had been provided on the backend system a....
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....twine, sanitary napkins, etc. He added that the rate of tax for supply of food and drinks in small restaurants should be brought down to 5% and that a distinction needed to be made between AC restaurants serving liquor and other AC restaurants that do not serve liquor. He mentioned that the fireworks industry which was largely located in Tamil Nadu was labour-intensive and was, at present, out of the purview of Central Excise and that the proposal to levy tax at the rate of 28% might harm this sector and also pave way for the market being flooded with imported fireworks. He accordingly requested that the rate of tax on fireworks be reduced from 28% to a lower rate keeping in mind that it was a highly labour intensive industry. The Hon'ble Minister from Bihar requested that palm and date jaggery and all kinds of non-intoxicating neera be exempted from tax in view of the immense potential for small entrepreneurs and the beneficial effects of neera on health.The Hon'ble Minister from Kerala stated that there needed to be a final round of discussion on fitment. The Hon'ble Minister from Telangana suggested that the infrastructure projects of drinking water supply, housing, ....
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....r removing this from the negative list for Composition. Shri M. Balaji, Joint Commissioner, Commercial Taxes, Tamil Nadu requested to remove fireworks from the negative list. The Hon'ble Minister from Jammu & Kashmir suggested that except for tobacco and pan masala, the negative list should be done away with. Shri Arvind Subramanian, Chief Economic Adviser supported this proposal. 8.8.2. In respect of the Agenda Item on eligibility for Composition Scheme, the Council approved the following - (i) Manufacturers of the following goods shall not be eligible for the Composition Levy: a. Ice cream and other edible ice, whether or not containing cocoa (21 05 00 00) b. Pan masala (2106 90 20) c. Tobacco and manufactured tobacco substitutes (24) 8.9. Other Items- Connectivity issues 8.9.1. The Hon'ble Minister from Mizoram stated that they were facing problems in migration due to connectivity issues with BSNL and NlC. The Hon'ble Chairperson stated that a meeting needed to be organized with BSNL of all the North-Eastern States to discuss connectivity issues. 8.10 Other Items -Delegation to GST Implementation Committee (GIC) 8.10.1 The....
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....r Minister Commercial Taxes & Energy Finance Minister Minister Panchayat 11 Haryana Captain Abhimanyu Minister - Excise & Taxation 12 Jammu & Kashmir Dr. Haseeb Drabu Finance Minister 13 Jharkhand Shri C.P. Singh Minister - Urban Development, Housing & Transport 14 Kerala Dr. Thomas Isaac Finance Minister 15 Madhya Pradesh Shri Jayant Malaiya Finance Minister 16 Maharashtra Shri Sudhir Mungantiwar Finance Minister 17 Maharashtra Shri Deepak Kesarkar Minister of State (Finance) 18 Mizoram Shri Lalsawta Minister Taxation 19 Nagaland Shri VikhehoSwu Minister Roads & Bridges 20 20 Rajasthan Shri Rajpal Singh Shekhawat Minister, Industries 21 Sikkim Shri R.B. Subba 22 Tamil Nadu Shri D. Jayakumar 23 Telangana Shri K.T. Rama Rao 24 14 Uttar Pradesh Shri Rajesh Agrawal Page 25 of 46 Minister HRD, Law, Sports & Youth Affairs Minister Fisheries, Finance, Personnel & Administrative Reforms - Minister Industries, IT & Municipal Administration Finance Minister CHAIRMAN'S INITIALS CHAIRMAN'S INITIALS MINUTE BOOK Annexure-2 List of Officials who attended the 17th GST Council Meeting on 18 June 2017 Ms. Vanaja N. Sarna Dr.....
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....hnical Director, NIC-Karnataka Additional Secretary Commissioner Joint Commissioner Joint Commissioner Deputy Commissioner Assistant Commissioner Assistant Commissioner Superintendent Superintendent 36 GST Council 37 GST Council 38 GST Council 39 GST Council 40 GST Council Shri Manoj Kumar 41 GST Council Shri Amit Soni Inspector 42 GST Council Shri Sher Singh Meena STA 43 GST Council Shri Sharad Verma STA 44 GST Council Shri Shyam Bihari Meena TA 45 GST Council Shri Vikas Kumar TA 46 GSTN Shri Navin Kumar Chairman 47 GSTN 48 GSTN 49 GSTN 50 GSTN 51 Andaman & Nicobar Shri Jagmal Singh Shri S.C.L. Das Shri Prakash Kumar Ms. Kajal Singh Shri Nitin Mishra EVP (Services) EVP (Technology) Vice President Principal Secretary (Finance) CEO 52 Andhra Pradesh Shri D. Sambasiva Rao Special Chief Secretary Page 27 of 46 CHAIRMAN'S INITIALS CHAIRMAN'S INITIALS MINUTE BOOK S No State/Centre 53 Andhra Pradesh 54 Andhra Pradesh 55 Arunachal Pradesh 56 Assam Name of the Officer Shri J. Syamala Rao Shri T. Ramesh Babu Shri Tapas Dutta Shri Anurag Goel Ms. Sujata Chaturvedi Shri Arun Kumar Mishra Shri Ajitabh Mishra Shri Parima....
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.... SahadevSahu 100 Puducherry 101 Puducherry 102 Punjab Shri V.K. Garg 103 Punjab Shri Rajiv Gupta 104 Punjab Shri V.P. Singh 105 Punjab Shri Pawan Garg Dr. V. Candavelou Shri G. Srinivas Charge Principal Secretary & Commissioner, Commercial Taxes Joint Commissioner, Commercial Taxes Assistant Commissioner, Commercial Taxes Joint Commissioner, Commercial Taxes Joint Commissioner, Commercial Taxes Commissioner, Commercial Taxes Commissioner, Commercial Taxes Deputy Commissioner, Commercial Taxes Commissioner, Sales Tax Joint Commissioner Commissioner, Commercial Taxes Assistant Commissioner Secretary, Taxation Deputy Commissioner, Commercial Taxes Principal Resident Commissioner, Nagaland House Finance Commissioner Commissioner, Commercial Taxes Principal Secretary (Finance) Commissioner, Commercial Taxes Joint Commissioner, Commercial Taxes Secretary, Finance Commissioner, Commercial Taxes Adviser to the CM (Financial Resources) Adviser (GST) Excise & Taxation Commissioner Deputy Commissioner, Excise & Taxation Page 29 of 46 CHAIRMAN'S INITIALS CHAIRMAN'S INITIALS MINUTE BOOK S No State/Centre 106 Rajasthan 107 Rajasthan 10....
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....ard copy of the appeal to be submitted with certified copy of the order appealed against Provides for circumstances under which additional evidence will be allowed Concept of Summary order and Statement (for online tracking of liability) Hard Copy of order separately issued to ensure jurisprudence " Appeals to High Court also to be made online Page 32 of 46 JAYNA BOOK DEPOT Estd. 1949 JAYNA MINUTE BOOK Assessment and Audit Rules Assessment INATION TAX MARKET B . Online application and detailed procedure for Provisional Assessment & finalization thereof Non-Intrusive online procedure for scrutiny of returns Methodology of conducting best judgement assessment and summary assessment outlined In all assessment proceedings the taxpayer has the option to pay his tax dues with interest Audit Online intimation of Audit to Tax Payers â– Online filing of final audit report by Audit officers E Procedure for direction to conduct Special Audit outlined E-way Bill (1/3) TAX INATION MARKET Mandatory filing of E-Way Bill for movement of goods by the supplier or recipient (Part A) & the transporter (Part B) where value of consignment is Rs. 50000/- or mor....
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....ng applications received from 'interested party' for prima - facie evidence âš« Refer Investigation to DG, Safeguards DG, Safeguards to investigate within 3 months and furnish report to Authority Authority to give order within 3 months from receipt of report from DG, Safeguards. The order may contain: Reduction in price Return of excess amount charged " Imposition of Penalty Cancellation of Registration Ancillary provision such as confidentiality of information, power to summon etc. provided Page 35 of 46 CHAIRMAN'S INITIALS MINUTE BOOK CHAIRMAN'S INITIALS 1. Annexure Chapter - Advance Ruling Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 2. Form and manner of application to the Authority for Advance Ruling (1) (2) An application for obtaining an advance ruling under sub-section (1) of section 97 of the Act shall be made on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in sectio....
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.... acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule Registration.19. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy. Explanation. - The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued. 2. Application to the Appellate Authority (1) An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made in FORM....
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....ellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 4. Application to the Appellate Tribunal (1) An application to the Appellate Tribunal under sub-section (3) of section 112 of the Act shall be made electronically or otherwise, in FORM GST APL-07, along with supporting documents on the commonportal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 5. Production of additional evidence before the Appellate Authority or the Appellate Tribunal (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was preve....
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....indicating the final amount of demand confirmed by the High Court or, as the case may be, Supreme Court. 9. Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 of the Act is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. CHAIRMAN'S Page 39 of 46 INITIALS CHAIRMAN'S INITIALS MINUTE BOOK Annexure 6 Chapter -- Assessment and Audit 1. Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an applicationalong with the documents in support of his request, electronically, in FORM GST ASMT-01on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02requ....
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....ancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further periodas may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. Page 40 of 46 MINUTE BOOK Eatd. 9949 JAYNA (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 3. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of sec....
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....referred to in the said section shall issue a direction in FORM GST ADT-03to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04. Annexure 7 Presentation on Fund Settlement Rules Funds Settlement Mechanism Rules Objectives of the Rules A. Provide for capturing the flow of settlement between the State and Centre on account of: - 0 Cross utilisation of credit between: - - SGST and IGST, and vice versa - CGST and IGST, and vice versa • Apportionment of IGST in case on supplies where IGST credit cannot be taken by buyer. B. Process of issuance of sanction orders for release of funds to States each month. Page 42 of 46 JAYNA BOOK DEPOT Estd. 1949 3 JAYNA MINUTE BOOK Reports to be Generated by GSTN - Report 1.01 Report 1.01 shall cover the following: ➤IGST liability adjusted against SGST/ UTGST ITC & vise versa-cross utilisation ➤ IGST to be apportioned to destination State/UT in case of inter State supply to or imports by: Unregistered d....