GST

GST Revenue Collections for the Financial Year 2017-18

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Ministry of Finance

GST Revenue Collections for the Financial Year 2017-18

Total Revenue of Rs. 7.19 lakh crore collected under GST in the period between August 2017 and March 2018

27 APR 2018

During 2017-18, total revenue collected under GST in the period between August 2017 and March 2018 has been Rs. 7.19 lakh crore. This includes Rs. 1.19 lakh crore of CGST, Rs. 1.72 lakh crore of SGST, Rs. 3.66 lakh crore of IGST (including Rs. 1.73 lakh crore on imports) and Rs. 62,021 crore of cess (including Rs. 5702 crore on imports). For this eight months, the average monthly collection has been Rs. 89,885 crore.

While the tax on domestic supplies in a month is collected through the process of returns and gets collected in the next month, IGST and cess on imports gets collected in the same month. Therefore, during the current year, GST on domestic supplies has been collected only in eight months from August 2017 to March 2018, IGST and cess on imports has been collected for nine months, from July 2017 to March 2018. Including the collection of July 2017, the total GST collection during the financial year 2017-18 stands provisionally at Rs. 7.41 lakh crore.

Revenue of the States

The SGST collection during the year, including the settlement of IGST has been Rs. 2.91 lakh crore and the total compensation released to the States for a period of eight months during the last financial year was Rs. 41,147 crore to ensure that the revenue of the States is protected at the level of 14% over the base year tax collection in 2015-16. The revenue gap of each State is coming down over last eight months. The average revenue gap of all states for last year is around 17%.

Return Filing During the year

There has been a progressive improvement in the compliance level observed during the course of the year. Following table shows the percentage of returns filed as on due date and the cumulative level of compliance.

Return Period Required to file Till due date Cumulative
Returns % Returns %
July ’17 6647581 3834877 57.69% 6388549 96.10%
Aug ’17 7370102 2725183 36.98% 6851732 92.97%
Sep ’17 7823806 3934256 50.29% 7109143 90.87%
Oct ’17 7721075 4368711 56.58% 6777440 87.78%
Nov ’17 7957204 4913065 61.74% 6765603 85.02%
Dec ’17 8122425 5426278 66.81% 6747887 83.08%
Jan ’18 8322611 5394018 64.81% 6694387 80.44%
Feb ’18 8527127 5451004 63.93% 6562362 76.96%
Mar ’18 8715163 5458728 62.63% 5630683 64.61%

As may be seen, the compliance level as on the due date has steadily increased and, by the end of the financial year, has reached to an average of 65% from around 55-57% observed during initial months. The cumulative compliance levels (percentage of returns filed till date) for initial months has crossed 90% and for July, 2018, has reached 96%.

There are State-wise variations in the compliance level observed till due date. However, including delayed filings, the State-wise compliance levels converge over a period of time.

PIB

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Final Monthly collection figures of GST

Ministry of Finance

Final Monthly collection figures of GST

02 APR 2018

The revenue collection figures under GST including CGST, SGST, IGST and cess for the period July 2017 – February 2018 paid in the period July 2017 – March 2018 is as follows:

Figures in Rs. Crores)

Month GST Collection
August 93,590
September 93,029
October 95,132
November 85,931
December 83,716
January 88,929
February 88,047
March 89,264
Total 7,17,638

Besides the above Rs. 27,811 crores were collected as IGST and cess on imports in the month of March. Every month the Department of Revenue released figures for revenue collection under GST which were released usually the day next to the day when settlement of IGST was done. The figures were normally released between 24th-26th of the month. The above figures are month end figures for collection under GST.

PIB

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Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force

Ministry of Finance

Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force;

Concessional Rate of GST of 12% extended to construction of houses constructed/ acquired under the Credit Linked Subsidy Scheme for EWS, LIG, MIG sections

Posted On: 07 FEB 2018 1:45PM by PIB Delhi

In its 25th Meeting held on 18th January, 2018, the GST Council had made several important recommendations for the Housing Sector which have come into force with effect from 25th January, 2018. The recommendations are expected to promote affordable housing for the masses in the country.

One of the important recommendations made is to extend the concessional rate of GST of 12% (effective rate of 8% after deducting one third of the amount charged for the house, flat etc. towards the cost of land or undivided share of land, as the case may be) in housing sector to construction of houses constructed/ acquired under the Credit Linked Subsidy Scheme (CLSS) for Economically Weaker Sections (EWS) / Lower Income Group (LIG) / Middle Income Group-1 (MlG-1) / Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban).

Credit Linked Subsidy Scheme (CLSS) is one of the components of Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY) (Urban). Under this component, subsidy would be provided on home loans taken by eligible urban poor (EWS/LIG/ MIG-I/ MIG-II) for acquisition and construction of house. Credit linked subsidy would also be available for housing loans availed for new construction and for addition of rooms, kitchen, toilet etc, to existing dwellings as incremental housing. The carpet area of houses constructed under this component of the mission would be up to 30 square meters for EWSA, 60 Square Meters for LIG, 120 sqm for MIG I and 150 Sqm for MIG II. The benefit of Credit Linked Subsidy Scheme may be taken by the Economical Weaker sections or Low/Middle Income Groups for purchase of houses under any project. The maximum annual income for eligibility of beneficiaries under the scheme can be up to Rs.18 lakhs. It covers a very large section of population which aspires to own a home.

So far, houses acquired under CLSS attracted effective GST rate of 18% (effective GST rate of 12% after deducting value of land). The concessional rate of 12% was applicable only on houses constructed under the other three components of the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban), namely (i) ln-situ redevelopment of existing slums using land as a resource component; (ii) Affordable Housing in partnership and (iii) Beneficiary led individual house construction/enhancement. The exemption has now been recommended for houses acquired under the CLSS component also. Therefore, the buyers would be entitled to interest subsidy under the Scheme as well to a lower concessional rate of GST of 8% (effective rate after deducting value of land).

The GST Council has also recommended that the benefit of concessional rate of GST of 12% (effective GST rate of 8% after deducting value of land) applicable to houses supplied to existing slum dwellers under the in-situ redevelopment of existing slums using land as a resource component of PMAY may be extended to houses purchased by persons other than existing slum dwellers also. This would make the in-situ redevelopment of existing slums using land as a resource component of PMAY more attractive to builders as well as buyers.

The third recommendation of the Council is to include houses constructed for ‘Economically Weaker Section (EWS)’ under the Affordable Housing in partnership (PMAY) under the concessional rate of GST of 8% (effective rate after deducting value of land). This will support construction of houses up to 30 sqm carpet area.

The Fourth Recommendation of the Council is to extend the concessional rate of 12% to services by way of construction of low cost houses up to a carpet area of 60 sqm in a housing project which has been given infrastructure status under notification No. 13/06/2009 dated 30th March, 2009. The said notification of Department of Economic Affairs provides infrastructure status to Affordable Housing.

Affordable Housing has been defined in the said notification as a housing project using at least 50% of the FAR/FSI for dwelling units with carpet area of not more than 60 sqm. The recommendation of the Council would extend the concessional rate of 8% GST (after deducting value of land) to construction of flats/ houses of less than 60 sqm in projects other than the projects covered by any scheme of the Central or State Government also.

In addition to the above, in order to provide a fillip to the housing and construction sector, GST Council has decided to give exemption to leasing of land by Government to Governmental Authority or Government Entity. [Government Entity is defined to mean an authority or board or any other body including a society, trust, corporation, (i) set-up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90% or more participation by way of equity or control, to carry out any function entrusted by the Central Government, State Government, UT or a local authority].

Also, any sale/lease/sub-lease of land as a part of the composite sale of flats has also been exempted from GST. Therefore, in effect, the Government does not levy GST on supply of land whether by way of sale or lease or sub-lease to the buyer of flats and in fact, gives a deduction on account of the value of land included in the value of flats and only the value of flat is subjected to GST.

It may be recalled that all inputs used in and capital goods deployed for construction of flats, houses, etc attract GST of 18% or 28%. As against this, most of the housing projects in the affordable segment in the country would now attract GST of 8% (after deducting value of land). As a result, the builder or developer will not be required to pay GST on the construction service of flats etc. in cash but would have enough ITC (input tax credits) in his books to pay the output GST, in which case, he should not recover any GST payable on the flats from the buyers. He can recover GST from the buyers of flats only if he recalibrates the cost of the flat after factoring in the full ITC available in the GST regime and reduces the ex-GST price of flats.

The builders/developers are expected to follow the principles laid down under Section 171 of the GST Act scrupulously. The above changes have come into force with effect from 25 January 2018.

PIB

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GST Council recommends relief in GST on Circus, Dance and Theatrical Performances

Ministry of Finance

GST Council recommends relief in GST on Circus, Dance and Theatrical Performances

Threshold Exemption under GST for admission to such cultural and sports events in the country increased from Rs. 250 to Rs. 500 per person.

7 FEB 2018 1:48PM

In its Meeting held on 18th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the threshold price limit of Admission Ticket for circus, dance,theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, and recognized sporting events may be increased from Rs. 250 per person to Rs.500 per person. The Council has further recommended that admission to planetarium may also been given the benefit of this threshold exemption up to Rs.500 per person.

The Notifications giving effect to the recommendations of the Council have been issued on 25th January, 2018. Accordingly, from 25th January 2018, the Admission Ticket to circus, dance, theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, recognized sporting events and planetarium up to Rs.500 per person have been exempted from GST. This measure is expected to promote such cultural and sports events in the country.

PIB

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Applicability of Goods and Service tax (GST) on Static Catering Services on IR

Applicability of Goods and Service tax (GST) on Static Catering Services on IR

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

No. 2012/TG.III/631/2

New Delhi Dated 01.12.2017

The General Managers
All Indian Railways

The CMD/IRCTC
New Delhi

CMD/KRCL,
Navi Mumbai

(Commercial Circular No. 79 of 2017)

Sub: Applicability of Goods and Service tax (GST) on Static Catering Services on IR.

Ref: (i) Commercial Circular No. 78 of 2012 dated 21.12.2012
(ii) Commercial Circular No. 44 of 2017 dated 29.06.2017
(iii) Commercial Circular No. 48 of 2017 dated 30.06.2017
(iv) Board’s letter No. 2016/AC-II/01/Misc./GST (RBS No. 164/20117) dtd 20.11.2017
(v) Board’s letter no. 2017/TG-III/631/6 dated 18/09/2017.

Ministry of Finance (Department of Revenue) vide notification No. 11/2017 – Central Tax(Rate) dated 28.06.2017 had issued GST Rate for supply of food and beverage services. Further, vide Notification no. 46/2017-Centrl Tax (Rate) dated 14.11.2017, the aforesaid notification has been amended. The issue of implementation of Goods and Service Tax (GST) on Catering Services on Indian Railway has been examined in consultaion of Finance Commercial Dte. of Railway Board and accordingly, following are advised:-

1. The chargeable GST on catering services in state in catering units / parliament canteen is @ 5% with no Input Tax Credit (ITC).

2. The above GST on catering charges through Static units is applicable w.e.f. 15.11.2017.

3. The rates notified vide Commercial Circular No. 78 of 2012 will remain unchanged after applicability of GST but are now inclusive of GST @ 5% for static catering units.

This issues with the concurrence of Finance Dte. of Railway Board.

Please acknowledge receipt of this letter.

sd/-
(Smita Rawat)
Executive Director (T&C)
Railway Board

Authority: www.indianrailways.gov.in

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Government to replace GST ordinance with bill

Government to replace GST ordinance with bill

GST-Goods-and-Service-Tax

The Cabinet today approved replacing the Goods and Service Tax (Compensation to States) Ordinance by a bill, sources said.

The GST (Compensation to States) Act 2017 aims to provide for compensation to the states for the loss of revenue arising on account of implementation of Goods and Service Tax Act, they said.

It provides for imposition of compensation cess on intra-state/ inter-state supplies of goods and services.

The GST Council in its 20th meeting held in August had recommended an increase of 10 per cent to 25 per cent in the maximum rate on certain type of motor vehicles.

The Ordinance was promulgated on September 2, thus raising the maximum rates.

Article 123 of the Constitution mandates that the ordinance be approved by the Parliament within six weeks of reconvening.

Accordingly, the sources added the finance ministry had sought Cabinet nod for the replacement of the ordinance by the Goods and Service Tax (Compensation to States) Bill, 2017.

The government has listed the bill for introduction in its Parliament business agenda for the next week.

PTI

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GST: Clarification about Transition Credit

Clarification about Transition Credit

There are lot of speculations in the media about the credit of Rs. 65,000 crore claimed by taxpayers in respect of Central Excise and Service Tax in the pre-GST period. Some people are under the impression that because of Rs. 65,000 crore claimed as transition credit, the income of Government this month has plummeted.

Firstly, Rs. 65,000 crore is the credit claimed by the taxpayers in the TRANS 1 form as their balance of credit. It does not mean that they would have used all of this credit for payment of their output tax liability for the month of July 2017.

It may be clarified that this is far from the truth. Secondly, it may be clarified that an amount of Rs. 95,000 crore, which was received in the month of August 2017 for GST, is the amount actually paid in cash other than availing credit.

Thirdly, this figure of transition credit claimed is also not incredibly high, since Rs.1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 as per department’s record. This includes credit in Central Excise as well as Service Tax. Of course, some of these credits may not be admissible under GST regime, for example the credits, which are blocked under Section 17 (5) of CGST Act or which are not covered under the definition of GST. Also, some of the credits, which are claimed in TRANS 1 form may be under litigation and, therefore, it may not be available to the assesse to carry forward or utilisation. It is from this angle that CBEC is examining the transition credits, which are claimed by the assessees in TRANS I form in certain cases.

It is possible that some assessees would have committed mistake in filing TRANS 1 form of admissible credit. It has, therefore, been decided to provide facility for revision of TRANS 1 by the GST Council. This facility would be available by middle of October 2017 and assessees are requested to revise their TRANS 1 form before 31st October, 2017, so that they themselves can remove the error.

PIB

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GST: Cabinet approves promulgation of the Goods and Services Tax (Compensation to States) Ordinance, 2017

GST: Cabinet approves promulgation of the Goods and Services Tax (Compensation to States) Ordinance, 2017

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval to the proposal of the Finance Ministry to promulgate an ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017.

The approval would allow to increase the maximum rate at which the Compensation Cess can be levied from 15% to 25% on:

a) motor vehicles for transport of not more than thirteen persons, including the driver [falling under sub-headings 870210, 8702 20, 8702 30 or 8702 90]; and

b) motor vehicles falling under headings 8703.

The GST Council, in its meeting held in August 2017, taking into consideration the fact that post introduction of GST, the total incidence on motor vehicles [GST+ Compensation Cess] has come down vis-a-vis pre-GST total tax, incidence, and had recommended increase in the maximum rate at which Compensation Cess can be levied on motor vehicles falling under headings 8702 and 8703 from 15% to 25%.

The issue regarding the increase in effective rate of Compensation Cess on motor vehicles will be examined by the GST Council in due course.

PIB

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GST Impact on Automobile Sale to CSD Customers

GST Impact on Automobile Sale to CSD Customers

Sale Automobiles at CSD

Consequent to implementation of GST the impact on sale of vehicles to CSD customers is as follows :

  • Rates of Four Wheelers to CSD eligible customers will be CONSISTENT across the country. A slight variation may occur on account of varying freight and transit insurance charges of the companies.
  • Across India the customers will benefit in terms of price differential.
    Eligible CSD Customers shall only be levied 50% of GST and will NOT be involved in claiming refunds
  • The dealership across the country for all auto manufacturers have been expanded. All rates will be finalized by 31 Aug 2017

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GST Council Recommends Increase in Maximum Ceiling of Cess Leviable on Motor Vehicles Falling Under Headings 8702 and 8703 to 25% Instead of Present 15%

GST Council Recommends Increase in Maximum Ceiling of Cess Leviable on Motor Vehicles Falling Under Headings 8702 and 8703 to 25% Instead of Present 15%

The GST Council considered the issue of cess leviable on motor vehicles in its 20th meeting held on the 5th of August 2017 and recommended that Central Government may move legislative amendments required for increase the maximum ceiling of cess leviable on motor vehicles falling under headings 8702 and 8703 including SUVs, to 25% instead of present 15% . However, the decision on when to raise the actual cess leviable on the same will be taken by the GST Council in due course.

It was noted that after introduction of GST, the total tax incidence on motor vehicles [GST + Compensation Cess] has come down vis-a-vis the total tax incidence in pre-GST regime. The Schedule to the Goods and Service Tax (GST) (Compensation to State) Act 2017, specifies the maximum rate at which Goods and Service Tax Compensation Cess may be collected. In respect of motor vehicles, the maximum rate at which Goods and Service Tax Compensation Cess may be collected is 15%.

PIB

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Publishing in Web page of Department of Posts the New rates of Tariff on Introduction of GST

GST rate for Speed Post, Express Parcel Post and Agency Services (WUMT) is at the rate of 18% with effect from 1st July 2017.

Department of Posts the New rates of Tariff on Introduction of GST

Government of India
Ministry of Communications
Department of Post, Dak Bhawan
New Delhi-110001

No.PA / Book-I/6-7/GST /2016-1793

Dated: 24.07.2017

To,

The General Manager, CEPT,
Nazarbad,
Mysore, 570010,
Karnataka Circle.

Sub: – Publishing in Web page of Department of Posts the New rates of Tariff on Introduction of GST-reg.

On introduction of GST with effect from 1st July 2017, the following information is required to be published in Web page of India post. Necessary action may be taken for publishing the information in Web page of India Post.

In respect of PLI/ RPM products with effect from 1st July 2017, First Year Premium @ 4.50% and Subsequent Year premium (Second Year onwards) @ 2.25%”.

2. The Full fledged Call Centre (1924) in operation in Dak Bhawan and the same has been provided with the FAQs and suggested answers on GST. The Services of the Call Centre (1924) may also be used for GST queries by the public.

Gp.Capt. Anil Kumar Gupta
Director (Accounts)

 

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CLARIFICATION ON ISSUED ‘SOPs’ TO ALL COMPANIES SUPPLYING GOODS, CARS, TWO WHEELERS IN IMPLEMENTATION OF GST

CSD: Clarification on issued SOPs to all companies supplying Goods, Cars, Two Wheelers

GOVERNMENT OF INDIA
MINISTRY OF DEFENCE
CANTEEN STORES DEPARTMENT

DELHI, 119, M.K. ROAD,
MUMBAI – 400 020

Website: www.csdinida.com
Email: dgmfa@csdindia.com

Fax: 022-2208 3324
Tel: 022-2208 3325

Ref No.6/F&A/C&C/630

26 July 2017

All the Companies (Supplying Goods, Cars, Two Wheelers and etc., to CSD)
All CSD Depots

CLARIFICATION ON ISSUED ‘SOPs’ TO ALL COMPANIES SUPPLYING GOODS, CARS, TWO WHEELERS IN IMPLEMENTATION OF GST

1. Please refer this office letter No.6/F&A/C&C/556 dated 20 July 2017.

2. It is once again clarified that only 50% of GST rates will be charged to URCs and authorized customers on purchase of other than AFD items and AFD items respectively. Though 50% refund mechanism is time consuming, CSD will take the responsibility of getting the same without charging URCs and end customers. This initiative has been taken by CSD to avoid timelags of benefit of 50% of GST rate to the authorized customers of URCs. However, cess will be levied totally in case of aerated drinks (Pepsi, Coco-cola etc) and cars at the applicable rates since no exemption has been granted towards cess.

3. All the Depot Managers are to educate the URCs and the end customers in case of AFD purchases on the above issue.

sd/-
(R.Purandar)
Wg Cdr
DGM(F&A)

Authority: www.csdindia.gov.in

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FREQUENTLY ASKED QUESTIONS IMPLEMENTATION OF GST

CSD : FAQ on Implementation of GST

FREQUENTLY ASKED QUESTIONS IMPLEMENTATION OF GST

ISSUES CONCERNING DEPOTS

Q. What will be the format of Purchase Orders in GST Regime?

A. Purchase orders in the existing VAT regime will continue after removing the columns such as VAT columns VAT, CST etc and by adding the following fields :-

(a) GSTN of respective depot

(b) GST rate applicable for the index.

(c) HSN Code for each index etc.,

Q. To whom to approach for obtaining GSTIN of suppliers, HSN Code & GST rate for each index?

A. Stores Branches have been collecting the GSTIN details of each Company and their Distribution Centres, HSN Code and GST rate for each index of all the Companies. The data will be shared in

due course of time.

Q. What is going to be the Unique Identification Number (UIN) of CSD for refund mechanism?

A. The clarification in this regard is awaited from Ministry of Finance. Applicability of UIN for obtaining 50% GST refund will be clarified at the earliest.

Q. Will 50% exemption of GST rates apply on sale of non CSD items at URC?

A. Ministry of Finance vide Notification No 06/2017 & 07/2017 both dated 28 June 2017 has exempted sale / supply of goods by URCs to end customers. No URC is entitled to sell non CSD items in the same premises including INCS. Hence, non CSD items sold by any URCs to end customers are not eligible for exemption of GST rates extended by Govt of India.

Q. What will be the format of Form 2 and Return Form 2?

A. These formats under the VAT regime should continue in the GST regime after removing fields such as VAT, CST Octroi etc and by adding the following fields :-

(a) HSN code by each index

(b) GST rate of each index

(c) GSTN of supplier as well as CSD depot and etc.

Q. Are Debit Note and Credit Note raised on companies required to be uploaded on GST network?

A. The depots will raise the debit notes and credit notes against the Companies towards short supply of goods, damaged goods and life expired goods which will be further uploaded to GST network clearly quoting the corresponding purchase invoice details. However, the debit notes and credit notes for non-supply, late supply, part supply, non-extension on CPS etc are not to be uploaded to GST network since these are raised towards the penalties and not related to the quantum of goods supplied.

Q. Change of HSN Code and GST rate?

A. HSN Code and GST rate is being mentioned in all circulars sent to suppliers with copy to all depots. For any changes/revision from time to time depots should maintain proper record and update regularly on receipt of circulars from HO.

Q. What is to be done in case of difference between GSTIN of firm circulated by HO and as annotated on invoice?

A. Though HO is complying data for GSTIN of each firm and will be shared later on, the correct GSTIN data will be available on bills received from firms and same data be complied by each depot depending upon its source of supply and regular checked/updated for each bill so received so that there is no mismatch in returns.

Q. Is sale of stores to URC located outside State will attract CST in GST Regime?

A. CST charged in VAT regime is subsumed in GST. Hence, interstate sale made by CSD Depots to URCs or any inter Depot transfer will not attract CST. The sales to URCs by CSD Depots are outside the scopes of GST. Hence, CSD Depots have to sale URCs situated within the state or outside the State at whole sale rates issued by F&A Branch. However, liquor is outside the purview of GST, hence sale of liquor made to interstate URCs will be loaded with CST.

Q. Is separate Notifications by State Govt towards SGST is required?

A. A letter duly signed by GM (CSD) addressed to State Govt. will be forwarded for passing of Notification by State Govt. for extending exemption of 50% SGST. Depots are to liaise with concerned authorities for issue of notification in this regard.

Q. What is the mechanism for filing of GST returns?

A. GST returns to be filed by depots can be uploaded to GST network through excel files. Hence, all the depots to record their purchases and sales meticulously in the existing automated environment viz ICSDS Phase-I, Fox Pro etc., and to prepare excel files at the end of each month and file the following returns through their respective Chartered Accountants (CAs).

GSTR-I

(Clearly showing sales to URCs as business to customers)

GSTR-2

GSTR-3

Q. Is filing of GST returns through Chartered Accountants mandatory?

A. Filing of GST Returns through Chartered Accountants is not mandatory. Depots can file all the GST Returns after preparing the same in Excel File. However, due to limitation of expertise at Depots and new system related to GST, it is advisable to file GST Returns through Chartered Accountants. This procedure will be akin to the procedure followed in the VAT regime. The Competent Authority has stopped hiring of Tax Consultants/Advocates who are not a qualified Chartered Accountant, as defined in Companies Act & CA Act.

Q. Is 50% exemption of GST applicable to CSD Staff at Depots?

A. 50% of GST rates exemption is extended to all the supplies by CSD to its authorized customers and to the URCs as per the Notification No. 07/2017 dated 28 June 2017 issued by Ministry of Finance. CSD Staff are authorized customers to purchase goods at CSD Depots as per existing procedure. Hence, there should not be any doubt on eligibility of 50% exemption of GST rates to the sales made to CSD Staff at depots.

Q. Is 50% exemption of GST applicable for Defence Civilians for purchase of AFD-I items like TV, Refrigerator, Two Wheelers and Four Wheelers?

A. 50% GST rate exemption has been extended to all the authorized customers vide Notification No. 07/2017 dated 28 June 2017. Hence all the authorized customers who purchase AFD-I items like TV, Refrigerator, Two Wheelers and Four Wheelers etc. including Defence Civilians will be authorized for 50% exemption in GST rates. Hence, rates applicable to Armed Forces Personnel will be equally applicable to all eligible authorized customers.

Q. Is QD to be calculated without 50% of GST rates inclusive in selling prices?

A. 50% of GST will be the cost to CSD after filing/accounting the exemption operation of 50% GST rate. Hence, it becomes cost for CSD and not any tax element. Hence, it should be considered for computation of QD. However, the same is being sent for clarification to CDA (CSD). After receipt of clarification, a separate instruction will be issued to all the Depots.

Q. What is billing mechanism for AFD-I items in GST regime?

A. AFD-I suppliers are to bill to the respective Depots by adding corresponding GST rate (100%). CSD Depot will make payment towards AFD-I items supplied by the companies including 100% GST amount. Further, Depots have to claim refund of 50% of GST rate by filing necessary GST Returns.

Q. Which account is to be used for GST refund purpose?

A. “Main Account” of Depot will be used for the purpose of GST Refund.

Q. Can HSN Code be same for two or more than two items?

A. HSN Code can be same for similar category of items.

Q. How to resolve different HSN Code intimated by Store Branch Circulars and HSN Code mentioned in the suppliers bill?

A. Different HSN Code as intimated by circulars issued by Store Branches and as mentioned in suppliers Bill can be resolved by referring to concerned Store Branch directly. However, HSN Code with dot in between as happened in case of HUL (3401.11.90) should be accepted since it is different way of presentation of HSN Code.

Q. Should HSN Code with 4 digit to be accepted?

A. As per notification No. 12/2017 dated 28 June 2017 issued by Ministry of Finance, a company with annual turnover in the preceding Financial Year of more than one crore fifty lakhs and up to 5 crores shall mention first 2 digits of HSN Code and annual turnover of more than 05 crores shall mention first 4 digits of HSN Code. Thus, HSN code with first 4 digits can also be accepted though the Store Branch circulars convey 8 digits.

Q. Can firm raise Debit/Credit Notes on CSD?

A. Yes. The firms can raise Debit/Credit Notes on CSD. Debit/Credit Notes raised by the firm will be on account of correcting errors in invoice amount due to factors such as short/excess supply, wrong pricing etc. Such Debit/Credit Notes will be part of GST returns filing in GSTR-I uploaded by firms.

Q. Can one Invoice contain items having different GST rates?

A. An invoice can contain items having different GST rates say 5%, 12%, 18% and 28%. An invoice should not be rejected on the grounds that items falling under different GST rates have been included in one invoice. However, companies have been advised to segregate the supplies to feature each category of GST rate at one place for easy accounting at Depots vide letter No. 6/F&A/C&C/GST/6335 dated 27 July 2017.

Q. Rejection of supplies from companies due to mismatch of invoice formats from the format issued by F&A Branch vide letter No.6/F&A/C&C/419 dated 16 June 2017

A. Complaints have been received from many companies stating that Depots are refusing delivery of goods against the orders on the pretext that invoice format are not matching with format circulated by F&A Branch vide above quoted letter. In this regard it is once again clarified that invoice format circulated by this office was “PURELY ADVISORY IN NATURE” covering small scale sole proprietorship to HUL. Hence, if the invoice is meeting basic requirements of GST law such as GSTIN, GST rate, CGST, SGST, IGST, and etc., all the depots are to accept the goods.

ISSUES CONCERNING SUPPLIERS

Q. What is going to be the Unique Identification Number (UIN) of CSD for refund mechanism?

A. The clarification in this regard is awaited from Ministry of Finance. Applicability of UIN for obtaining 50% GST refund will be clarified at the earliest.

Q. Are Debit Note and Credit Note raised on companies required to be uploaded on GST network?

A. The depots will raise the debit notes and credit notes against the Companies towards short supply of goods, damaged goods and life expired goods which will be further uploaded to GST network clearly quoting the corresponding purchase invoice details. However, the debit notes and credit notes for non-supply, late supply, part supply, non-extension on CPS etc are not to be uploaded to GST network since these are raised towards the penalties and not related to the quantum of goods supplied.

Q. What is to be done in case of difference between GSTIN of firm circulated by HO and as annotated on invoice?

A. Though HO is complying data for GSTIN of each firm and will be shared later on, the correct GSTIN data will be available on bills received from firms and same data be complied by each depot depending upon its source of supply and regular checked/updated for each bill so received so that there is no mismatch in returns.

Q. What is billing mechanism for AFD-I items in GST regime?

A. AFD-I suppliers are to bill to the respective Depots by adding corresponding GST rate (100%). CSD Depot will make payment towards AFD-I items supplied by the companies including 100% GST amount. Further, Depots have to claim refund of 50% of GST rate by filing necessary GST Returns.

Q. Should HSN Code with 4 digit to be accepted?

A. As per notification No. 12/2017 dated 28 June 2017 issued by Ministry of Finance, a company with annual turnover in the preceding Financial Year of more than one crore fifty lakhs and up to 5 crores shall mention first 2 digits of HSN Code and annual turnover of more than 05 crores shall mention first 4 digits of HSN Code. Thus, HSN code with first 4 digits can also be accepted though the Store Branch circulars convey 8 digits.

Q. Can firm raise Debit/Credit Notes on CSD?

A. Yes. The firms can raise Debit/Credit Notes on CSD. Debit/Credit Notes raised by the firm will be on account of correcting errors in invoice amount due to factors such as short/excess supply,

wrong pricing etc. Such Debit/Credit Notes will be part of GST returns filing in GSTR-I uploaded by firms.

Q. Can one Invoice contain items having different GST rates?

A. An invoice can contain items having different GST rates say 5%, 12%, 18% and 28%. An invoice should not be rejected on the grounds that items falling under different GST rates have been included in one invoice. However, companies have been advised to segregate the supplies to feature each category of GST rate at one place for easy accounting at Depots vide letter No. 6/F&A/C&C/GST/dated 27 July 2017.

Q. Rejection of supplies from companies due to mismatch of invoice formats from the format issued by F&A Branch vide letter No.6/F&A/C&C/419 dated 16 June 2017

A. Complaints have been received from many companies stating that Depots are refusing delivery of goods against the orders on the pretext that invoice format are not matching with format circulated by F&A Branch vide above quoted letter. In this regard it is once again clarified that invoice format circulated by this office was “PURELY ADVISORY IN NATURE” covering small scale sole proprietorship to HUL. Hence, if the invoice is meeting basic requirements of GST law such as GSTIN, GST rate, CGST, SGST, IGST, and etc., all the depots are to accept the goods.

ISSUES CONCERNING URCs

Q. Will 50% exemption of GST rates apply on sale of non CSD items at URC?

A. Ministry of Finance vide Notification No 06/2017 & 07/2017 both dated 28 June 2017 has exempted sale / supply of goods by URCs to end customers. No URC is entitled to sell non CSD items in the same premises including INCS. Hence, non CSD items sold by any URCs to end customers are not eligible for exemption of GST rates extended by Govt of India.

Q. Is sale of stores to URC located outside State will attract CST in GST Regime?

A. CST charged in VAT regime is subsumed in GST. Hence, interstate sale made by CSD Depots to URCs or any inter Depot transfer will not attract CST. The sales to URCs by CSD Depots are outside the scopes of GST. Hence, CSD Depots have to sale URCs situated within the state or outside the State at whole sale rates issued by F&A Branch. However, liquor is outside the purview of GST, hence sale of liquor made to interstate URCs will be loaded with CST.

Q. Is QD to be calculated without 50% of GST rates inclusive in selling prices?

A. 50% of GST will be the cost to CSD after filing/accounting the exemption operation of 50% GST rate. Hence, it becomes cost for CSD and not any tax element. Hence, it should be considered for computation of QD. However, the same is being sent for clarification to CDA (CSD). After receipt of clarification, a separate instruction will be issued to all the Depots.

Authority: www.csdindia.gov.in

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Government clarifies that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18%

Government clarifies that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18% ; Star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST.

Reports have been received expressing doubts whether 5-star Hotels are liable to pay GST @ 28% irrespective of the declared tariff of a unit of accommodation.

In this context, it is hereby clarified that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18%. Star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST.

PIB

Be the first to comment - What do you think?  Posted by admin - July 18, 2017 at 5:34 pm

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Applicability of Goods and Service Tax (GST) on Catering Services

IRCTC News : GST on Catering Services

Applicability of Goods and Service Tax (GST) on Catering Services

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

No.2012/TG.III/631/2

New Delhi dated 29.06.2017

The General Managers
All Indian Railways

The CMD/IRCTC
New Delhi

CMD/KRCL,
Navi Mumbai

(Commercial Circular No.44 of 2017)

Sub: Applicability of Goods and Service Tax (GST) on Catering Services

The issue of implementation of Goods and Service Tax (GST) on Catering Services on Indian Railways has been examined in consultation of Finance Commercial Dte. of Railway Board. Accordingly, following are advised:-

1. The chargeable GST on catering services on railways is as under:-

(i) For static units not having facility of air conditioning or central heating at any time during the year- 12% with full Input Tax Credit (ITC)

(ii) For static units having facility of air conditioning or central heating at any time during the year-18% with full Input Tax Credit (ITC)

(iii) For Rajdhani/Shatabdi/Duronto and other Mail/Express trains -18% with full Input Tax Credit (ITC)

2. The above GST on catering charges is applicable w.e.f 01.07.2017.

3. The revised catering apportionment charges for Rajdhani/Shatabdi/Duronto trains and other similar type of Rajdhani trains where catering charges are inbuilt in ticket fare are as under:-

GST-RAILWAY-CATERING-SERVICE

4. In case of Rajdhani/Shatabdi/Duronto type trains where catering charges are part of the ticket fare, amount of GST is to be reimbursed to the service providers on submission of proof of deposit of the same with the appropriate Government Authority. However, in case of Mail/Express trains and other static units where catering services are provided on payment basis and the above taxes are collected directly from the passengers through cash memo, money receipts etc., Zonal railways /IRCTC shall ensure that the GST collect from the passenger are deposited with the concerned Authorities as per the guidelines /procedures laid down by the M/o Finance. To ensure the same zonal railways shall also obtain monthly proof of compliance of tax deposit by the service provides as per laid down procedures.

5. In case of other mail/express trains and static unit, the GST amount shall not be rounded off. In case of showing separate GST amount for CGST and SGST/UTGST in that case also GST amount shall be separately mentioned upto two decimal place. As regard rounding off of chargeable amount, after levy of GST on the total amount it shall be rounded off to the nearest rupee.

6. In addition to the above, GST on catering services of other premium trains like Tejas, Gatiman, Shivalik etc. shall be levied @ 18%. Accordingly, necessary changes in the catering apportionment charges shall be advised by the Zonal Railways to CRIS.

This issue with the concurrence of Finance Dte. of Railway Board.

Please acknowledge receipt of this letter.

sd/-
(Smita Rawat)
Exe. Director (T&C)
Railway Board

Click Here to view the original order

Authority : www.indianrailways.gov.in

Be the first to comment - What do you think?  Posted by admin - July 16, 2017 at 6:01 pm

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No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation

No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation;
Services provided by an educational institution to students, faculty and staff are fully exempt from GST.

There are some reports that GST@18% will be levied on annual subscription/fees charged for lodging in hostels. This is not true. There is no change in tax liability relating to education and related services in the GST era, except reduction in tax rate on certain items of education.

It may be mentioned that services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

(iii) education as a part of an approved vocational education course.

Thus, services of lodging/boarding in hostels provided by such educational institutions which are providing pre-school education and education up to higher secondary school or equivalent or education leading to a qualification recognised by law, are fully exempt from GST. Annual subscription/fees charged as lodging/boarding charges by such educational institutions from its students for hostel accommodation shall not attract GST.

PIB

Be the first to comment - What do you think?  Posted by admin - July 13, 2017 at 6:09 pm

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No GST is applicable on free food supplied in anna kshetras run by religious institutions

No GST is applicable on free food supplied in anna kshetras run by religious institutions

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.

There are media reports suggesting that GST applies on free food supplied in anna kshetras run by religious institutions. This is completely untrue. No GST is applicable on such food supplied free.

Further, prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.

However, some of the inputs and input services required for making prasadam would be subject to GST. These include sugar, vegetable edible oils, ghee, butter, service for transportation of these goods etc. Most of these inputs or input services have multiple uses. Under GST regime, it is difficult to prescribe a separate rate of tax for sugar, etc. when supplied for a particular purpose.

Further, GST being a multi-stage tax, end use based exemptions or concessions are difficult to administer. Therefore, GST does not envisage end use based exemptions. It would, therefore, not be desirable to provide end use based exemption for inputs or input services for making prasadam or food for free distribution by religious institutions.

PIB

Be the first to comment - What do you think?  Posted by admin - July 11, 2017 at 5:31 pm

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Dr Jitendra Singh congratulates North Eastern States for successful implementation of GST

Dr Jitendra Singh congratulates North Eastern States for successful implementation of GST

The Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh today, congratulated all the eight North-Eastern States for successful implementation of GST and said, the North-Eastern States have set an example by being highly supportive right from the beginning of the GST exercise, in spite of several diversities, contradictions and constraints of the region. He commended the unassuming approach of the eight State Governments of different political parties as well as the various trade bodies and their representatives from the region, who, from time to time, came forward with their apprehensions and sought responses with an open mind, which paved the way for amicable solution to each of the issues related to GST roll-out in the region.

Speaking to Nagaland Minister for Roads & Bridges, designate in GST Council, Shri Y. Vikheho Swu, who called on him to discuss the arrangements post-roll-out of GST in the State, Dr Jitendra Singh had a word of praise for Nagaland, which happens to be one of the most peripheral Indian States with its immediate borders with foreign countries and with constant hassles emanating from topography, inadequate connectivity, transport limitations etc.

Shri Vikheho Swu gave a detailed resume of the manner in which everything was being managed smoothly following the GST roll-out on the midnight of June 30th and July 1st. He also wanted Dr Jitendra Singh to ensure that the All India Services officers engaged in implementation and management of GST should not be transferred or posted elsewhere for the time being.

Dr Jitendra Singh also had a word of praise for the literate approach and sagacious wisdom of the traders as well as consumers of North-Eastern region who were always open to reason. Citing an example, he said, when it was pointed out that some of the local handloom / handicraft products had come under the gambit of GST, even though these were tax-free earlier, the grievance got instantly resolved when it was explained that earlier, several of the taxes on raw material, etc., were embedded and hence not visible, whereas now it is only one tax, the GST, which is visible with no other invisible taxes, and hence the ultimate cost could remain the same or even less.

In the long run, Dr Jitendra Singh said that the GST will prove to be a blessing for the Northeast as it will offer the peripheral States an opportunity to grow side by side along with the more developed States of India.

PIB

Be the first to comment - What do you think?  Posted by admin - July 5, 2017 at 6:38 pm

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Cabinet Secretary reviews GST, asks departments to keep a lid on price rise

Cabinet Secretary reviews GST, asks departments to keep a lid on price rise

New Delhi: Three days into GST regime, Cabinet Secretary P K Sinha today asked all ministries and departments to ensure that their is no shortage of goods and prices of essential items are kept under check.
Sinha held a review meeting to take stock of situation post implementation of the new tax regime, and departments have been asked to ensure that retailers, dealers/shopkeepers should display a price list under GST of items sold by them.

“Government has asked all the departments to ensure that their is no shortage of products and consumer items in order to keep a check on prices. Special emphasis was laid on to keep prices of essential commodities under check,” a finance ministry statement said.

Sinha stressed that benefits of GST should be passed on to consumers, which would in turn also keep inflation under control.

“Various machines used by dealers, retailers for computerised billing should be calibrated at the earliest as per the new GST rates,” he added.

A four tier Goods and Services Tax (GST) – 5, 12, 18 and 28 per cent – has been rolled out from July 1. Essential items like salt, unpacked food grains, cereals have been kept a zero rated to ensure that there is no price rise.

Sinha also asked departments to be ready to deal with queries of their stakeholders.

“In order to do so, officers of every ministry should equip themselves and have full knowledge of the details relating to GST concerning their respective Ministry,” he said.

A similar review meeting will be held every week to keep a close watch on GST rollout.

Sinha has also asked all the departments/ministry to provide all the relevant information relating to GST concerning their ministry/department, including GST rates on their respective websites.

He asked the secretaries to get more detailed feedback and in-depth details of the field from their respective stakeholders, officers and consumers at large after GST implementation.

The officers should be fully ready to deal with it so that there is quick response to any situation, the statement said.

Sinha asked them to launch campaigns to make their stakeholders and consumers fully aware about GST related matters concerning their respective ministry/department.

Apart from Revenue Secretary Hasmukh Adhia, the 20 secretaries, including from textile, consumer affairs, food processing, railways, MSME, rural development, tourism, fertiliser, pharma, and financial services attended the meeting. CBEC officials were present in the meeting.

On June 20, Sinha had taken GST preparedness meeting with 30 ministries and departments and had asked the secretaries to organise outreach meetings and publicity campaigns through their departments and PSUs for explaining the provisions of new law and rules to their stakeholders.

The finance ministry had yesterday said that the two days of GST rollout has passed “without any major problems being reported” from the field offices.

“The Revenue Department has got encouraging reports from the roadside dhabas and big restaurants as well as from kirana shops to departmental stores which, in turn, have started getting acclimatised to the new tax system,” it had said.

The biggest indirect tax since Independence, GST removes at least 17 different taxes and transforms India into a single market for seamless movement of goods and services.

PTI

Be the first to comment - What do you think?  Posted by admin - July 4, 2017 at 11:49 am

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All States/UTs except the State of Jammu & Kashmir, approves the State GST Act and are ready for the smooth roll-out of GST with effect from 1st July, 2017

All States/UTs except the State of Jammu & Kashmir, approves the State GST Act and are ready for the smooth roll-out of GST with effect from 1st July, 2017

As of today, all the States and Union Territories (having assemblies), except the State of Jammu & Kashmir, have approved the State Goods and Services Tax (SGST) Act. The State of Kerala issued an Ordinance today approving State GST Act while the State of West Bengal had issued an Ordinance in this regard on 15th June, 2017. Now only one State is left i.e. the State of J&K which is yet to pass the State GST Act. Thus, almost the entire country including all the 30 States/UTs are now on board and ready for the smooth roll-out of GST with effect from 1st July, 2017.

The details of the States which have passed the State GST Act till today are as follows:

Sl. No. Name of the State Date on which SGST Act passed in the Assembly
1. Telangana Act Passed on 9th April 2017
2. Bihar Act Passed on 24th April, 2017
3. Rajasthan Act Passed on 26th April 2017
4. Jharkhand Act Passed on 27th April, 2017
5. Chhattisgarh Act Passed on 28th April, 2017
6. Uttarakhand Act Passed on 2nd May, 2017
7. Madhya Pradesh Act Passed on 3rd May, 2017
8. Haryana Act Passed on 4th May, 2017
9. Goa Act Passed on 9th May, 2017
10. Gujarat Act Passed on 9th May, 2017
11. Assam Act Passed on 11th May, 2017
12. Arunachal Pradesh Act Passed on 12th May, 2017
13. Andhra Pradesh Act Passed on 16th May, 2017
14. Uttar Pradesh Act Passed on 16th May, 2017 (in both the Houses)
15. Puducherry Act Passed on 17th May, 2017
16. Odisha Act Passed on 19th May, 2017
17. Maharashtra Act Passed on 22nd May, 2017
18. Tripura Act Passed on 25th May, 2017
19. Sikkim Act Passed on 25th May, 2017
20. Mizoram Act Passed on 25th May, 2017
21. Nagaland Act Passed on 27th May, 2017
22. Himachal Pradesh Act Passed on 27th May, 2017
23. Delhi Act Passed on 31st May, 2017
24. Manipur Act Passed on 5th June, 2017
25. Meghalaya Act Passed on 12th June, 2017
26. Karnataka Act Passed on 15th June, 2017
27. West Bengal Ordinance Passed on 15th June, 2017
28. Punjab Act Passed on 19th June, 2017
29. Tamil Nadu Act Passed on 19th June, 2017
30. Kerala Ordinance Passed on 21st June, 2017

STATE YET TO PASS THE SGST ACT

Sl. No. Name of the State
1. Jammu & Kashmir

PIB

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