1. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
GST Update
Weekly Update
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

2. 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 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
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

3. Clarification on taxability of Printing Contracts
Circular No.11/11/2017-GST dated issued.
Supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are Composite supplies and the question, whether such supplies constitute supply of goods or service would be determined on the basis of what constitutes the principal supply
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

4. Clarification on taxability of Printing Contracts (Contd.)
In the case of printing of books, pamphlets, brochures, annual reports, and the like,
where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer,
supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

5. Clarification on taxability of Printing Contracts (Contd.)
In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer,
predominant supply is that of goods and the supply of printing of the content [supplied by the recipient of supply] is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

6. Clarification reg GST on supply of Superior Kerosine Oil (SKO)
Circular No.12/12/2017-GST dated
Clarification regarding GST on supply of Superior Kerosine Oil (SKO) by refineries to manufacturers of Linear Alkyl Benzene (LAB).
GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). Though, refinery would be liable to pay GST on such returned quantity of SKO, when the same is supplied by it to any other person.
Clarification is issued in the context of Goods & Service Tax (GST) law only and past issues, if any, will be dealt in accordance with the law prevailing at the material time.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

7. Clarification on Unstitched Salwar Suits
Circular No.13/13/2017-GST dated
Clarification regarding classification of cut pieces of fabrics.
Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans, will not change the nature of these goods and such pieces of fabrics would continue to be classifiable under the respective heading as the fabric and attract the 5% GST rate.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

8. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
Extension of time limit for intimation of stock details in case of Composition Levy
Order No.05/2017-GST dated
Taxable persons opting for composition levy
the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 30th November, 2017.
Earlier the last date was _____
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

9. Extension of time limit for submitting application in Form GST REG-26
Order No.06/2017-GST dated
In exercise of the powers conferred by Rule 24(2)(b) of the CGST Rules, 2017 read with section 168 of the CGST Act, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting electronically the application in the FORM GST REG- 26 till 31st December 2017.
Every Taxpayer who was provisionally registered needed to give information in Form GST REG 26 for the purpose of grant of registration in GST REG-06. The intimation was to be given within 3 months from the appointed date. The date has now been extended till
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

10. Extension of time limit for submitting declaration in Form GST TRAN-1
Order No.07/2017-GST dated
Time Limit for GST TRAN-1 extended till
Earlier in terms of Order no.03/2017-GST dated , the time limit to file GST TRAN-1 was
GST TRAN-1 is the form in which Cenvat / VAT credit details needed to be given by the taxable persons for carrying over the credit from the previous regime. The declaration is filed in terms of Rule 117 of CGST Rules, 2017.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

11. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
Extension of time limit for submitting revised declaration in Form GST TRAN-1
Order No.08/2017-GST dated
Time Limit for revising GST TRAN-1 extended till
Earlier in terms of order no.02/2017-GST dated , the time limit to file revised GST TRAN-1 was
GST TRAN-1 is the form in which Cenvat / VAT credit details needed to be given by the taxable persons for carrying over the credit from the previous regime.
Revision of GST TRAN-1 could be done in terms of Rule 120A of CGST Rules, The time limit for filing such revised declaration has been extended till
The Utility for the GST TRAN was released as late as on 28th October, 2017; Therefore, time limit was necessarily to be increased;
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

12. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
Waiver of Late Fees
Notification No.50/2017-Central Tax dated issued.
Waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date
Late Fee, if paid, shall be credited back to taxpayer’s ledger
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

13. Amendment in CGST Rules
Notification 51/2017-Central Tax dated
Cancellation of migration if not liable to register
in rule 24(4), for the words, figures and letters “on or before 31st October, 2017”, the words, figures and letters “on or before 31st December, 2017” shall be substituted; Thus,
Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before 31st December, 2017, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

14. Amendment in CGST Rules (Contd.)
In rule 45(3) of CGST Rules, 2017, Portion in green shall be added as below:
The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter or within such further period as may be extended by the Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.” shall be inserted
Green Portion is added in the
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

15. Amendment in CGST Rules (Contd…)
In rule 96(2) and 96A(2) of CGST Rules ,2017, the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

16. Time Limit for making declaration in GST ITC-01 extended
Notification 52/2017-Central Tax dated Amends Notification 44/2017-Central Tax dated
Claiming of ITC in terms of Section 18(1) of CGST Act, 2017 read with Rule 40 of CGST Rules, Time limit for making declaration in Form ITC-01, by registered persons who have become eligible during the months of July, Aug & Sep 17.
Earlier Time limit was till
This has been extended to
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

17. Time Limit for making declaration in GST ITC-04 extended
Notification 53/2017-Central Tax dated
Conditions and restrictions in respect of inputs and capital goods sent to the job worker.
Details of challans in respect of goods sent/recd to/from a job worker during a quarter, required to be given in Form GST ITC-04 on or before 25th of the month succeeding the quarter
Time limit for giving details in GST ITC-04 has been extended to
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

18. Exemption to Supplies of taxable goods for Export
Notification 40/2017-Central Tax (Rate) dated
Notification No. 41/2017--Integrated Tax (Rate) dated
Supplies of taxable goods by a registered supplier to registered recipient for export. Total effective rate of tax = Total 0.1%- Central plus State tax or Integrated Tax
Exemption from payment of GST on so much of the tax leviable on such goods as is in excess of the amount subject to fulfilment of following conditions
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

19. Exemption to Supplies of taxable goods for Export (Contd.)
Conditions for 0.1% tax
Supply on a tax invoice
Recipient to export goods within 90 days from issue of invoice by supplier
Recipient to indicate the GSTIN number of the registered supplier & tax invoice number issued by the registered supplier in the shipping bill or bill of export as the case may be
the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce
Second condition above is changed in the parent Rules; So need to be amended accordingly here as well;
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

20. Exemption to Supplies of taxable goods for Export (Contd.)
Conditions for 0.1% Export
the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier.
the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be moved to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

21. Exemption to intra-state supply of taxable goods for Export (Contd)
Conditions …. Contd…
if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
in case of situation referred to in above condition, the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

22. Exemption to intra-state supply of taxable goods for Export (Contd)
when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

23. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
Exemption to services where place of supply is Nepal & Bhutan against payment in Indian Rupees
Notification 42/2017-Integrated Tax (Rate) dated
Amends notification no.09/2017-Integrated Tax (Rate) dated
Following table inserted after sr.no.10C of notification no.09/2017-Integrated Tax (Rate) dated
(1)
(2)
(3)
(4)
(5)
10D
Chapter 99
Supply of services having place
of supply in Nepal or Bhutan,
against payment in Indian
Rupees
Nil
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

24. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
GST Portal Updates
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

25. New functionalities made available on GST Portal
GSTR-2 Offline Version New version of GSTR-2 offline tool is available on portal now. This will enable taxpayers to export data of GSTR-2 from Tool to Excel. This will be helpful in comparing this data with purchase register to take actions like accept, reject and modify.
Form GST CMP-02 - Intimation to pay tax under Section 10 (Composition Levy) under Rule 3(2) of CGST Rules, to be furnished by the person for opting to pay tax under Composition Levy, (Refer Notification No. 45/2017 Central Tax Dated 13/10/2017 issued by CBEC).
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

26. New functionalities made available on GST Portal (Contd)
Form GST CMP-03 - Intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised. Now this form can be filed electronically on GST portal by 30th November 2017, by virtue of Order No. 5/2017-GST Dated 28/10/2017 issued by CBEC.
Form GST ITC-04 – Quarterly Statement to be furnished by taxpayer having details of Goods/capital goods sent to job worker and received back.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

27. New functionalities made available on GST Portal (Contd)
Form GST REG-29 – Application for cancellation of provisional registration by the migrated taxpayer, who is not liable for registration under GST. Taxpayer can Login with credentials, click on link “Cancellation of Provisional Registration” at the Dashboard (under view profile), mention reason, sign and Submit. The cancellation will be effective from appointed date.
Form GST PMT-07 - “PMT-07 Grievance for payment”, application for intimating discrepancy relating to payment is available on Portal. This functionality is meant for the taxpayer to raise grievance when the amount is debited from his account, but their Electronic Credit Ledger is not updated.
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

28. Cancellation of migration
National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

29. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

30. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

31. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

32. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
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National Academy of Customs, Indirect Taxes and Narcotics (NACIN)

33. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
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34. National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
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National Academy of Customs, Indirect Taxes and Narcotics (NACIN)