GST Update
Weekly Update
18.11.2017
1
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
Background
• This Presentation covers the GST changes /
observations/ press releases/ Tweet FAQs/ Sectoral
FAQs released by CBEC since the last update on
11.11.2017. It supplements the earlier GST
Updates.
• This presentation is based on CGST Act/Rules/
Notifications. Similar parallel provisions in State
Laws may be referred to as required
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N2a r c o t i c s ( N A C I N )
Notifications and Circulars
• 12 CGST , 7 CGST(Rate) and 8 IGST Notifications issued
by CBEC to give effect to decisions taken during the
GST Council Meeting on 10th November, 2017
• CGST Rules, 2017 amended
• Similar notifications issued by States as well
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N3a r c o t i c s ( N A C I N )
12th Amendment in CGST Rules, 2017
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
55-central-tax-english.pdf
• Rule 97A inserted for Manual filing and processing Application
for refund : GST RFD-01A prescribed;
• Rule 107A inserted for Manual filing and processing for Advance
Rulings
• Any reference to electronic filing of an application, intimation,
reply, declaration, statement or electronic issuance of a notice,
order or certificate on the common portal shall, in respect of
that process or procedure, include manual filing
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N4a r c o t i c s ( N A C I N )
Amendment in CGST Rules, 2017
(Contd.)
• Rule 109A inserted
• Appointment of Appellate Authority
Commissioner(Appeals) - for orders passed by Addl./Joint
Commissioner.
Addl. Commissioner (Appeals) - for orders passed by
Deputy/Assistant Commissioner or Superintendent.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N5a r c o t i c s ( N A C I N )
Amendment in CGST Rules, 2017
(Contd.)
• For the purposes of rule 42 (Manner of determination of input
tax credit in respect of inputs or input services and reversal
thereof) and rule 43 (Manner of determination of input tax
credit in respect of capital goods and reversal thereof), the
aggregate value of exempt supplies shall exclude the value of
supply of services made to Nepal and Bhutan against payment
in INR.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N6a r c o t i c s ( N A C I N )
Continuation of GSTR-3B
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
56-central-tax-english.pdf
• GSTR-3B will continue till March, 2017 for all taxpayers
• Last date -20th of succeeding month
• Tax to be discharged by 20th of succeeding month
• Every registered person need to discharge the tax liability, fees,
penalty, interest as the case may be before filing GSTR-3B
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N7a r c o t i c s ( N A C I N )
GSTR-1 for small taxpayers
http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-57-central-tax-
english.pdf
• GSTR 1 for Small taxpayers on quarterly basis
• Registered persons having aggregate turnover of up to Rs.1.5 crore
in the preceding financial year or the current financial year
• To file GSTR-1 on quarterly basis
• Return for period from July - September, 2017 : to be filed by 31st
December, 2017
• Return for period from October - December, 2017 : by 15th
February, 2018
• Return for period from January - March, 2018 : by 30th April, 2018
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N8a r c o t i c s ( N A C I N )
GSTR-1 for other taxpayers
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
58-central-tax-english.pdf
• Notification No.30/2017-Central Tax dated 11.09.17 superseded
• Dates for filing GSTR-1s till March, 2018 announced (for
suppliers having turnover > 1.5 Crore in preceding or current FY)
July - Oct, 2017 : 31st December, 2017
November, 2017 : 10th January, 2018
December, 2107 : 10th February, 2018
March, 2018 : 10th May, 2018
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N9a r c o t i c s ( N A C I N )
Time Limit for GSTR-4
(Composition Taxpayer)
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
59-central-tax-english.pdf
• Amends Notification No. 41/2017-Central Tax, dated the 13th
October, 2017.
• Time Limit for GSTR-4 (Composition Scheme Return) for the
quarter July to September, 2017 extended to 24th December,
2017
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N10
arcotics (NACIN)
Time limit for GSTR-5
http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-60-central-
tax-english.pdf
• Time limit for furnishing the return by a non-resident taxable
person, in FORM GSTR-5, for the months of July, 2017, August,
2017, September, 2017 and October, 2017
• Extended till the 11th day of December, 2017
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N11
arcotics (NACIN)
Time Limit for GSTR-5A
(OIDAR Suppliers)
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
61-central-tax-english.pdf
• Supersession of notification No. 42/2017-Central Tax, dated the
13th October, 2017
• Time limit for furnishing the return in FORM GSTR-5A for the
month of July, 2017, August, 2017, September, 2017 and
October, 2017 by a person supplying online information and
database access or retrieval services from a place outside India
to a non-taxable online recipient
• Extended till the 15th day of December, 2017
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N12
arcotics (NACIN)
Time Limit for ISDs for filing return
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
62-central-tax-english.pdf
• Supersession of Notification No. 43/2017-Central Tax, dated
13th October, 2017
• The time limit for furnishing the return by an Input Service
Distributor in FORM GSTR-6 for the month of July, 2017
Extended till 31st December, 2017
• The extension of the time limit for furnishing the return for the
month of August, 2017, September, 2017 and October, 2017 to
be notified subsequently.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N13
arcotics (NACIN)
Time Limit for GST-ITC 04
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
63-central-tax-english.pdf
• Amends Notification No. 53/2017-Central Tax, dated 28th
October, 2017
• Time Limit for GST ITC-04 extended to 31st December, 2017.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N14
arcotics (NACIN)
Reduction of Late Fees payable
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
64-central-tax-english.pdf
• Late fee for filing GSTR-3B from October 2017 onwards
restricted to Rs.25 per day. (As per Section 47, earlier it was
Rs.100/day)
• If tax required to be paid is Nil….then late fee for filing GSTR 3B
from October 2017 onwards restricted to Rs.10 per day.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N15
arcotics (NACIN)
Threshold Limit for suppliers through
E Commerce Operators
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
65-central-tax-english.pdf
• Suppliers of services through an e-commerce platform
Exempted from obtaining compulsory registration
Threshold limits of Rs. 20 lacs ( Rs.10 lacs in respect of special
category states) for registration extended
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N16
arcotics (NACIN)
GST on Advances
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
66-central-tax-english.pdf
• Time of Supply for all class of taxpayers (suppliers of goods only)
to be at the time of issue of invoice
• No GST on advance receipts
• This exemption will not apply to advances received towards
supply of services and
to a person under composition scheme.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N17
arcotics (NACIN)
Notification reducing rates of GST on
various goods
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
41-cgst-rate-english.pdf
• Notification No.41/2017-Central Tax (Rate) dated 14.11.2017
issued to give effect to GST Council decision on rates of various
goods.
• GST rates of various goods* reduced in line with the
recommendations of the GST Council in its meeting on
10.11.2017.
* for details of goods, refer to GST Update PPT of 11.11.2017
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N18
arcotics (NACIN)
Notification giving exemptions to
various goods
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
42-cgst-rate-english.pdf
• Notification No.42/2017-Central Tax (Rate) dated 14.11.2017
issued to give effect to GST Council decision on exemption from
GST to various goods.
• Various goods* exempted from GST in line with the
recommendations of the GST Council in its meeting on
10.11.2017
* for details of goods, refer to GST Update PPT of 11.11.2017
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N19
arcotics (NACIN)
RCM on purchases of Raw Cotton
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
43-cgst-rate-english.pdf
• Raw Cotton under 5201
• Purchases of raw cotton from Agriculturists by registered
persons
• GST to be paid by registered person (recipient) under reverse
charge
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N20
arcotics (NACIN)
Refund of ITC restrictions on fabrics on
which rate reduced to 5% from 12%
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
44-cgst-rate-english.pdf
• Amends notfn 5/2017-Central Tax (Rate) dt 28.6.17
• Refund of ITC to be denied on following fabrics on which rate
reduced to 5%
Knotted netting of twine, cordage or rope; made up fishing
nets and other made up nets, of textile materials
Corduroy fabrics
Narrow woven fabrics, other than goods of heading 5807;
narrow fabrics consisting of warp without weft assembled by
means of an adhesive
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N21
arcotics (NACIN)
Exemptions to Goods
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
45-cgst-rate-english.pdf
• Exemption ( subject to conditions ) from GST to Scientific Instruments
and apparatus, accessories, computer software, prototypes (where
aggregate value does not exceed 50000) etc., supplied to -
Public funded research institution other than a hospital or a University or an Indian
Institute of Technology or Indian Institute of Science, Bangalore or a National Institute
Technology/Regional Engineering College
Research institution, other than a hospital
Departments and laboratories of the Central Government and State Governments, other
than a hospital
Regional Cancer Centre (Cancer Institute)
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N22
arcotics (NACIN)
Rate on Services
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-46-
cgst-rate-english-i.pdf
• Rate for restaurants :
• Other than those located in the premises of hotels, inns, guest
houses, clubs, campsites or other commercial places meant for
residential or lodging purposes having declared tariff of any unit of
accommodation of less than Rs.7500/- day
5% without ITC
• Declared tariff more than Rs.7500/- day
18% with ITC
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N23
arcotics (NACIN)
Exemption to certain services
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
47-cgst-rate-english.pdf
• Amends notfn 12/2017-Central Tax (Rate) dated 28.6.17
• Services by way of admission to a protected monument so
declared under the Ancient Monuments and Archaeological
Sites and Remains Act 1958 or any of the State Acts, for the time
being in force
• Heading 9996
• GST Rate- NIL
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N24
arcotics (NACIN)
Exemption to certain services
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-47-
cgst-rate-english.pdf
• Amends notfn 12/2017-Central Tax (Rate) dated 28.6.17
• Following entry substituted -
against serial number 11A, for the entry in column (3), the following
entry shall be substituted, namely;
“Service provided by Fair Price Shops to Central Government, State Government
or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc.
under Public Distribution System against consideration in the form of commission
or margin.”
the serial number 11B and the entries relating thereto, shall be
omitted.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N25
arcotics (NACIN)
Amendment of IGST Rules, 2017
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-
12-igst-english.pdf
• Apportionment of IGST with respect to advertisement services
under section 12 (14) of the IGST Act, 2017
• Newspapers and publications
Value of advertisement service attributable to the
dissemination in each state or UT
• Pamphlets, leaflets, Diaries, Calendar etc
Amount payable for distribution of a specific number of such
material in a particular State shall be the value of the advt
service attributable to the dissemination in each State or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N26
arcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd.)
• Apportionment of IGST with respect to advertisement services
under section 12 (14) of the IGST Act, 2017
• Hoarding other than trains
Amount payable for each hoarding shall be the value of
advertisement service attributable to the dissemination in
each state or UT
• Advertisement placed on trains
Break up calculated on the basis of ratio of the length of
the railway track in each state for that train of the amount
payable for such advertisement shall be the value of the
advt. service attributable to the dissemination in each
State or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N27
arcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd.)
• Apportionment of IGST with respect to advertisement services
under section 12 (14) of the IGST Act, 2017
• Advertisement on the back of utility bills of Oil and gas
companies
Amount payable for the advertisements on bills pertaining to
the consumers having billing addresses in each state/UT shall
be the value of advertisement service attributable to the
dissemination in each state or UT
• Advertisement placed on railway tickets
Break up calculated on the basis of ratio of the number of
railway stations in each state / UT, when applied to the
amount for such advertisements shall be the value of the
advt service attributable to the dissemination in each State
or UT 28
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd.)
• Apportionment of IGST with respect to advertisement services
under section 12 (14) of the IGST Act, 2017
• Advertisement on the radio stations
Amount payable to such radio stations which by virtue of
their name in part of a State or UT, shall be the value of
advertisement service attributable to the dissemination in
each state or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N29
arcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd.)
• Advertisement placed on television channels
• Viewership of the channel in each state to be calculated on the
basis of
Figures published by the Broadcast Audience Research
Council
Figures published for the last week of a given quarter shall be
used for calculating viewership for the succeeding quarter
If more than one state, ratio of the populations of the states
to be considered
Ratio of viewership so calculated, when applied to the
amount payable for the service shall be the value of
advertisement service attributable to the dissemination in
each state or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N30
arcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd.)
• Apportionment of IGST with respect to advertisement services
under section 12 (14) of the IGST Act, 2017
• Advertisement in the cinema halls
Amount payable for the advertisements to a cinema hall or a
multiplex in a state or UT shall be the value of advertisement
service attributable to the dissemination in each state or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N31
arcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd)
• Advertisement placed on internet
Based on the internet subscribers which shall be
calculated on the basis of
» Figures published by TRAI
» Figures published for the last quarter of a FY shall be used for
calculating viewership for the succeeding FY
» If more than one state, ratio of the populations of the states to
be considered
» Ratio of subscriber figures so calculated, when applied to the
amount payable for the service shall be the value of
advertisement service attributable to the dissemination in each
state or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N32
arcotics (NACIN)
Amendment of IGST Rules, 2017
(Contd.)
• Advertisement through short messaging service
Based on the telecom subscribers which shall be
calculated on the basis of
» Figures published by TRAI on its site www.trai.gov.in
» Figures published for a given quarter shall be used for calculating
viewership for the succeeding quarter
» If more than one state, ratio of the populations of the states to be
considered
» Ratio of subscriber figures so calculated, when applied to the
amount payable for the service shall be the value of
advertisement service attributable to the dissemination in each
state or UT
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N33
arcotics (NACIN)
GST Portal Updates
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N34
arcotics (NACIN)
GSTR-1
• GSTR-1 for July, 2017 has been opened again for filing on the
GST Portal
• Those who missed the same can file now
• GSTR-2 has been deferred as of now
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N35
arcotics (NACIN)
New Functionality released by GST
Portal
• Opt out from composition scheme: From future date
• Registration and processing of Non-resident tax payers
Registration for Non-Resident Foreign Taxpayers through
FORM GST REG-09 now available on the GST Portal
• Locate GST Practitioners on the GST Portal.
• FAQ and User Manuals for Refund, NRFTP and GSTR 4 Offline
are now available on the GST Portal.
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N36
arcotics (NACIN)
Any ISSUES/ queries?
• https://cbec-gst.gov.in/
• CBEC MITRA HELPDESK
• 1800 1200 232
• cbecmitra.helpdesk@icegate.gov.in
• GSTN Help Desk
• helpdesk@gst.gov.in
• Help Desk Number: 0120-4888999
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N37
arcotics (NACIN)
Any ISSUES/ queries?
• Twitter Handles
• For General Questions
• https://twitter.com/askGST_GoI
• For technology related issues
• https://twitter.com/askGSTech
• NACIN twitter
• https://twitter.com/GSTNACIN
N a t i o n a l A c a d e m y o f C u s t o m s , I n d i r e c t T a x e s a n d N38
arcotics (NACIN)
THANK YOU
39
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
