Uncategorized

CGST Rules_Rule 74

Rule 74 – Final acceptance of reduction in output tax liability and communication thereof

(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

GST Comp Cess Act, Uncategorized

Compensation Cess Rates

S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate of goods and services tax compensation cess
(1) (2) (3) (4)
1 2106 90 20 Pan-masala 60%
2 2202 10 10 Aerated waters 12%
3 2202 10 20 Lemonade 12%
4 2202 10 90 Others 12%
5 2401 Unmanufactured tobacco (without lime tube) -bearing a brand name 71%
6 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 65%
7 2401 30 00 Tobacco refuse, bearing a brand name 61%
8 2402 10 10 Cigar and cheroots 21% or Rs. 4170 per thousand, whichever is higher
9 2402 10 20 Cigarillos 21% or Rs. 4170 per thousand, whichever is higher
10 2402 20 10 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres *[5% + Rs. 2076 per thousand]*

* substituted for “5% + Rs. 1591 per thousand” by NN 03/2017-Compensation Cess (Rate) dt. 18 July 17
11 2402 20 20 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres *[5%+ Rs. 3668 per thousand]*

* substituted for “5% + Rs. 2876 per thousand” by NN 03/2017-Compensation Cess (Rate) dt. 18 July 17
12 2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres *[5% + Rs. 2076 per thousand]*

* substituted for “5%+ Rs. 1591 per thousand” by NN 03/2017-Compensation Cess (Rate) dt. 18 July 17
13 2402 20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres *[5% + Rs. 2747 per thousand]*

* substituted for “5% + Rs. 2126 per thousand” by NN 03/2017-Compensation Cess (Rate) dt. 18 July 17
14 2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres *[5% + Rs. 3668 per thousand]*

* substituted for “5%+ Rs. 2876 per thousand” by NN 03/2017-Compensation Cess (Rate) dt. 18 July 17
15 2402 20 90 Other cigarettes containing tobacco *[36% + Rs. 4170 per thousand]*

* substituted for “5%+ Rs. 4170 per thousand” by NN 03/2017-Compensation Cess (Rate) dt. 18 July 17
16 2402 90 10 Cigarettes of tobacco substitutes Rs.4006 per thousand
17 2402 90 20 Cigarillos of tobacco substitutes 12.5% or Rs. 4,006 per thousand whichever is higher
18 2402 90 90 Other 12.5% or Rs. 4,006 per thousand whichever is higher
19 2403 11 10 ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name 72%
20 2403 11 10 Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name 17%
21 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 11%
22 2403 19 10 Smoking mixtures for pipes and cigarettes 290%
23 2403 19 90 Other smoking tobacco bearing a brand name 49%
24 2403 19 90 Other smoking tobacco not bearing a brand name 11%
25 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name 72%
26 2403 99 10 Chewing tobacco (without lime tube) 160%
27 2403 99 10 Chewing tobacco (with lime tube) 142%
28 2403 99 10 Filter khaini 160%
29 2403 99 20 Preparations containing chewing tobacco 72%
30 2403 99 30 Jarda scented tobacco 160%
31 2403 99 40 Snuff 72%
32 2403 99 50 Preparations containing snuff 72%
33 2403 99 60 Tobacco extracts and essence bearing a brand name 72%
34 2403 99 60 Tobacco extracts and essence not bearing a brand name 65%
35 2403 99 70 Cut tobacco 20%
36 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204%
37 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name 96%
38 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name 89%
39 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. Rs.400 per tonne
40 2702 Lignite, whether or not agglomerated, excluding jet Rs.400 per tonne
41 2703 Peat (including peat litter), whether or not agglomerated Rs.400 per tonne
**[41A 27 Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid *[and]* input tax credit thereof has not been availed by any person.

*Substituted for “and no” by way of Corrigendum dated 2nd August 2017 to NN 2/2018-Compensation Cess (Rate), dated the 26th July, 2018
NIL]**
42 *[8702 10, 8702 20, 8702 30, 8702 90]*

*Substituted for “8702 10” by Corrigendum to NN 1/2017-Compensation Cess (Rate)
 
Motor vehicles for the transport of *[not more than 13]* persons, including the driver

*Substituted for “ten or more” by Corrigendum to NN 1/2017-Compensation Cess (Rate)
15%
***[42A 87 All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles. NIL]***
****[42B 87 Fuel Cell Motor Vehicles NIL]****
43 *[8702 or 8703]*

*Substituted for “8703” by NN 01/2018-Compensation Cess (Rate) dated 25th January, 2018
Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL
44 8703 10 10,
8703 80
Electrically operated vehicles, including three wheeled electric motor vehicles. NIL
45 8703 Three wheeled vehicles NIL
46 8703 Cars for physically handicapped persons, subject to the following conditions:

a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

NIL
47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

(b) Three wheeled vehicles

(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.

 Nil
*[(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.]*

*Added by NN 05/2017-Compensation Cess (Rate) dated 11 Sept 2017
*[15%]
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
48 8703 60, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

(b) Three wheeled vehicles

(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm

 Nil
*[(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.]*

*Added by NN 05/2017-Compensation Cess (Rate) dated 11 Sept 2017
*[15%]
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
49 8703 Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

NIL
50 8703 21 or 8703 22 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

1%
51 8703 31 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

3%
*****[52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17%
52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B 20%
52B 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 22%]*****
53 8711 Motorcycles of engine capacity exceeding 350 cc. 3%
54 8802 Other aircraft (for example, helicopters, aeroplanes), for personal use. 3%
55 8903 Yacht and other vessels for pleasure or sports 3%
56 Any chapter All goods other than those mentioned at S. Nos. 1 to 55 above Nil

 

** Entry 41A added by way of NN 02/2018-Compensation Cess (Rate) dated 26th July, 2018
***Entry 42A added by way of NN 01/2018-Compensation Cess (Rate) dated 25th January, 2018
****Entry 42B added by way of NN 02/2018-Compensation Cess (Rate) dated 26th July, 2018
*****Substituted by NN 05/2017-Compensation Cess (Rate) dated 11th Sept 2017 for Sl. No. 52 which read as follows –
52
8703
All goods other than those mentioned at S. Nos. 43 to 51 above
15%

 *[

42(1) 8702, 8703 Motor Vehicles 65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.


Subject to the following condition

The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017

42(2) 8702, 8703 Motor Vehicles 65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.

Subject to the following conditions –

(i) The supplier of Motor Vehicle is a registered person.

(ii) Such supplier had purchased the Motor Vehicle prior to 1 st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles.

]*

*Added by way of NN 07/2017-Compensation Cess (Rate) dated 13th October, 2017

**[

Sl. No. Chapter, Section, Heading or Group Description of Services Rate (in per-cent.)
(1) (3) (2) (4)
1 Chapter 99 Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration Same rate of cess as applicable on supply of similar goods involving transfer of title in goods
2 Chapter 99 Transfer of right in goods or of undivided share in goods without the transfer of title thereof Same rate of cess as applicable on supply of similar goods involving transfer of title in goods
*[2A Chapter 99 Leasing of motor vehicles purchased and leased prior to 1st July 2017 65 percent.of the rate of cess as applicable on supply of similar goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st day of July, 2020″.]*
3 Chapter 99 Any other supply of services Nil

]**

*Added by way of NN 06/2017-Compensation Cess (Rate) dated 13th October, 2017
** Added by NN 02/2017-Compensation Cess (Rate) dated 28th June 2017
Uncategorized

NN 71/2017-Central Tax

Click here to download the notification

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 71/2017 – Central Tax

New Delhi, the 29th December, 2017

1. In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. 57/2017 -Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

SI No.

Quarer for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1
(1) (2)

(3)

1 July – September, 2017 10th January, 2018
2 October – December, 2017 15th February, 2018
3 January – March, 2018 30th April, 2018

3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India

CGST Rules, Uncategorized

CGST Rules_Rule 26

Rule 26. Method of authentication

(1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:

Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

(2) Each document including the return furnished online shall be signed or verified
through electronic verification code-

(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

(c) in the case of a company, by the chief executive officer or authorised signatory thereof;

(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;

(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;

(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof;

(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or

(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.

(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate *[or through E-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.]*

*Substituted vide Notf no. 07/2017-Central Tax dated 27.06.2017 for “specified under the provisions of the Information Technology Act, 2000 (21 of 2000)” 
CGST Rules, Uncategorized

CGST Rules_Rule 25

Rule 25. Physical verification of business premises in certain cases

Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.