GST Clarifications on Government Sales, Penalties, Tax Rates, Notifications, and Valuation under UPSGST Act

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....PSGST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the UPSGST Act; applicability of notification No. KA.NI.- 2-2030/XI-9(47)/17-U.P.Act-1-2017-Order- (153)-2018-Date 22nd October, 2018; 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, the Commissioner, in exercise of her powers conferred under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "UPSGST Act") hereby clarifies the issues as belo....

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....e 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 UPSGST Act. 2. Whether penalty in accordance with section 73 (11) of the UPSGST Act should be levied in cases where the return in FORM GSTR-3B has been filed after the due date of filing such return? 1. As per the provisions of section 73(11) of the UPSGST Act, penalty is payable in case self-assessed tax or any amount collected as tax has not been paid withi....

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....ny 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 UPSGST 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 UPSGST and CGST or IGST) would be applicable. 4. Applicability of the provisions of section 51 of the UPSGST Act (TDS) in the context of notification No. KA.NI.- 2-2030/XI-9(47)/17-U.P.Act-1-2017- Order-(153)-2018....