Refund/ Claim of Countervailing Duty as Duty Drawback

OFFICE OF COMMISSIONER OF CUSTOMS NS-II & IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707

F.No.S/12-Gen-82/2015-16 AM(X)
Date: 18.12.2017
PUBLIC NOTICE NO. 158/2017

SUB : Refund/ Claim of Countervailing Duty as Duty Drawback –reg.

Attention of the Exporters, Custom Brokers and all concerned are invited to the BoardCircular No. 49/2017-Customs dated 12th December, 2017,

2. After Considering Board Circular No. 106/95-Customs dated 11.10.1995 and Circular No. 23/2015-Customs dated 29.09.2015 regarding refund/ claim of Anti-Dumping Duty and Safeguard Duties as Duty Drawback respectively, the Board has clarified the following:

(i) With respect to Countervailing Duties which are leviable under section 9 of the Customs Tariff Act, the Board clarified that these are rebatable as Drawback in terms of Section 75 of the Customs Act. Since Countervailing Duties are not taken into consideration while fixing All Industry Rates of Duty Drawback, the Drawback of such Countervailing Duties can be claimed under an application for Brand Rate under Rule 6 or Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and/or the Customs and Central Excise Duties Drawback Rules, 2017, as the case may be. This would necessarily mean that drawback shall be admissible only where the inputs that suffered Countervailing Duties were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate.

(ii) Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duties as part of total duties paid, subject to fulfilment of other conditions.

3. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of Appraising Main (Export) through email / phones (details available on JNCH Website).

4. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff.

Sd/-

(SUBHASH AGRAWAL)

COMMISSIONER OF CUSTOMS

NS-IV, JNCH

Copy to (By email only):

1. The Chief Commissioner of Customs, Mumbai Zone- II.

2. All the Commissioner of Customs, Mumbai Zone- II.

3. All Addl./Joint Commissioners of Customs, Mumbai Zone- II.

4. All Deputy/Asstt. Commissioners of Customs, Mumbai Zone- II.

5. The DC/EDI for uploading on the JNCH website.

6. BCBA/FIEO for circulation among their members, trade and industry.

Notice is to come who fails to file GST Return: CBEC

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi – 110 001
Tel. : +91-11-23092849, Fax : +91-11-23092890

DO.No.40/CH(EC)/2017

Dear Colleagnes,

Dated 15th December, 2017

In the 9th December, 2017 meeting convened by the Finance Secretary, the main issues stressed upon were-(i) completion of division of tax payers which is yet to be completed in some zones (ii) review of revenue vis-s-vis last year and this year’s trend post GST and (iii) the need for proper verification of claims of transitional credit. I would request you to make all-out efforts to complete the exercise on division of taxpayers at the earliest. Sending out notices to those assessees under your jurisdiction who have failed to file their returns as per schedule may also be considered.

Since the roll out of GST on 1st July 2017, there have been 5 GST Council meetings. A number of changes have emanated from these meetings like changes in rates, procedures, date for filing returns and the like. In this scenario, updating oneself and the trade and consumers of the recent changes is of vital importance. Further, DG NACIN is being asked to hold refresher training which may be of use to all field officers especially those who are with the GST Seva Kendras. The concerned Commissioners can take stock and nominate suitable officers who may be more in need of this training.

There is also a need to have ongoing, continued publicity and dissemination of information on GST which is both trade and consumer centric. While spreading awareness amongst the assessees, it is also very important to have a well-informed consumer. It is only then that the core purpose of GST is achieved. I would therefore request you to continue to spread awareness through various outreach programmes undertaken by your respective zones.

The 24th GST Council meeting with a brief agenda is proposed to be held by video conference on the 16th December 2017.

with warm wishes,

Yours sincerely,

(Vanaja N. Sarna)

To,

All officers and staff of Central Board of Excise and Customs

Demand and Recovery under GST

Demand and Recovery under GST

Limitation has always been an important timeline for both the tax officer and tax payer. A valid demand can only be raised and enforced if the same is within the period of limitation as prescribed under law. Inline, GST law also prescribed for limitation for demand and recovery from the tax payers as under:

  • Period of Limitation for recovery of tax not paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized

->For any reason, other than the reason of fraud or any willful-misstatement or suppression of facts to evade tax

Within three years from the due date or the actual date, whichever is earlier, for filing of annual return for the year for which demand is proposed to be raised

->On account of reason of fraud or any willful-misstatement or suppression of facts to evade tax

Within a period of five years from the due date or the actual date, whichever is earlier, for filing of annual return for the year to which the demand relates

Late fees, Penalties and Prosecution under the GST Law

Late fees

S. No. Failure to furnish Failure under Section Due date Late fee under Section Amount of late fee
1 Details of outward supplies Section 37 10th of the succeeding month Section 47 Rs. 100/day
Max. Rs. 5000/-
2 Details of inward supplies Section 38 15th of the succeeding month Section 47 Rs. 100/day
Max. Rs. 5000/-
3 Return Section 39 20th of the succeeding month Section 47 Rs. 100/day
Max. Rs. 5000/-
4 Final Return Section 45 3 months from date of cancellation of registration or cancellation order, whichever is earlier Section 47 Rs. 100/day
Max. Rs. 5000/-
5 Annual Return Section 44 31st December following the end of such FY Section 47 Rs. 100/day
Max. 0.25% of aggregate turnover
6 First Return Section 40 Unknown Unknown Unknown
7 TDS Certificate Section 51(3) 5 days of crediting the amount deducted to the appropriate Government Section 51(4) Rs. 100/day
Max. Rs. 5000/-

 Penalties

Sl. No. Event Relevant
Section
Penalty under Section Amount of penalty
1 Taxable person not eligible for composition levy Section 10 Section 10(5) Provisions of section 73 and 74 shall apply mutatis mutandis for determination of penalty
2 Failure to furnish information by electronic commerce operator in response to notice Section 56(10) Section 56(11) Upto Rs. 25,000/-
3 Tax not paid, short paid or erroneously refunded for reasons other than fraud, willful misstatement or suppression of facts Section 73 Section 73(9) Higher of 10% of tax or Rs. 10,000/-
4 Tax not paid, short paid or erroneously refunded for reasons of fraud, willful misstatement or suppression of facts Section 74 Section 74(1) Penalty equivalent to the tax
5 Tax not paid, short paid or erroneously refunded for reasons of fraud, willful misstatement or suppression of facts

Payment before service of notice

Section 74 Section 74(5) Penalty equivalent to 15% of such tax
6 Tax not paid, short paid or erroneously refunded for reasons of fraud, willful misstatement or suppression of facts: Payment within 30 days of notice Section 74 Section 74(8) 25% of such tax
7 Tax not paid, short paid or erroneously refunded for reasons of fraud, willful misstatement or suppression of facts: Payment within 30 days of order Section 74 Section 74(11) 50% of such tax
8 Tax collected but not deposited Section 76(1) Section 76(2) Equivalent to the amount mentioned in notice
9 Supply without issue of invoice or issue of incorrect or false invoice Section 122 (1)(i) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
10 Issue of invoice or bill without supply Section 122(1)(ii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
11 Tax collected but not deposited within a period of 3 months from the due date Section 122(1)(iii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
12 Tax collected in contravention of the Act but not deposited within a period of 3 months from the due date Section 122(1)(iv) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
13 Failure to deduct tax or short-deduction or failure to pay deducted tax under Section 46 Section 122(1)(v) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
14 Failure to collect tax at source or short-collection or failure to pay collected tax under Section 56 Section 122(1)(vi) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
15 Taking/ utilisation of input tax credit without actual receipt fully/partially Section 122(1)(vii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
16 Fraudulent refund Section 122(1)(viii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
17 Taking/distributing input tax credit in violation of Section 21 Section 122(1)(ix) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
18 Falsifying or substituting financial records/ producing fake accounts or documents/ furnishing false information or return with intent to evade payment of tax due Section 122(1)(x) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
19 Failure to obtain registration Section 122(1)(xi) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
20 Furnishing false information with regard to particulars specified as mandatory Section 122(1)(xii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
21 Obstruction or prevention of any officer in discharge of his duties under the Act Section 122(1)(xiii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
22 Transportation of any taxable goods without the cover of documents as specified Section 122(1)(xiv) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
23 Suppression of turnover leading to evasion of tax Section 122(1)(xv) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
24 Failure to keep, maintain or retain books of account and other documents in accordance with the provisions Section 122(1)(xvi) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
25 Failure to furnish information called for by the officer or furnishing false information/ documents Section 122(1)(xvii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
26 Supplying, transporting or storing any goods which he has reason to believe are liable to confiscation Section 122(1)(xviii) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
27 Issuance of any invoice or document by using the identification number of another taxable person Section 122(1)(xix) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
28 Tampering with or destroying any material evidence Section 122(1)(xx) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
29 Disposing off or tampering with any goods that have been detained, seized, or attached under the Act Section 122(1)(xxi) Section 122(1) Higher of Rs. 10,000/- and amount equivalent to the subject tax/ input tax credit
30 Aiding or abetting any of the offences specified above in Sl No. 9 to Sl. No. 29 Section 122(3)(a) Section 122(3) Upto Rs. 25,000/-
31 Acquiring possession of, or concerning himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation Section 122(3)(b) Section 122(3) Upto Rs. 25,000/-
32 Receiving, or in any way concerning with the supply of, or in any other manner dealing with any supply of services which he knows or has reason to believe are in contravention of any provisions of this Act Section 122(3)(c) Section 122(3) Upto Rs. 25,000/-
33 Failure to appear before the officer, when issued with a summon Section 122(3)(d) Section 122(3) Upto Rs. 25,000/-
34 Failure to issue invoice in accordance with the provisions or failure to account for an invoice in his books of account Section 122(3)(e) Section 122(3) Upto Rs. 25,000/-
35 General penalty Section 125 Section 125 Upto Rs. 25,000/-
36 Failure to furnish information return Section 150 Section 123 Rs. 100/day

Prosecution

Sl. No. Event Section Provision
1 Supply without issue of invoice/ incorrect/ false invoice Section 132(1)(a) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

2 Issue of invoice without supply Section 132(1)(b) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

3 Tax collected but failure to pay beyond a period of 3 months from the due date Section 132(1)(d) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

4 Tax collected in contravention of the Act but failure to pay beyond a period of 3 months from the due date Section 132(1)(d) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

5 Taking/utilizing input tax credit without actual receipt of goods/services Section 132(1)(c) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

6 Fraudulently obtains refund Section 132(1)(e) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

7 Falsifying/substituting financial records; producing fake accounts/ documents with intention to evade tax Section 132(1)(f) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

8 Obstructing/preventing any officer in charge of his duties Section 132(1)(g) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine                                                                                                In cases where he commits or abets in the commission of an offence
specified, with imprisonment for a term which
may extend to six months and/or with fine

Not less than 6 months as per Proviso Section 92(2)

9 Acquiring possession of, or concerning himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation Section 132(1)(h) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine
Not less than 6 months as per Proviso Section 92(2)
10 Receiving, or in any way concerning with the supply of, or in any other manner dealing with any supply of services which he knows or has reason to believe are in contravention of any provisions of this Act Section 132(1)(i) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

11 Tampers with or destroys any material or evidence or document Section 132(1)(j) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine                                                                                                In cases where he commits or abets in the commission of an offence
specified, with imprisonment for a term which
may extend to six months and/or with fine

Not less than 6 months as per Proviso Section 92(2)

12 Failure to supply information which is required to be supplied/ supply of false information Section 132(1)(k) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine                                                                                                In cases where he commits or abets in the commission of an offence
specified, with imprisonment for a term which
may extend to six months and/or with fine

Not less than 6 months as per Proviso Section 92(2)

13 Attempting to commit or abetting the commission of any of the above offences Section 132(1)(l) Amount of tax evaded > Rs. 250 lakhs: Imprisonment upto five years and fine
Amount of tax evaded > Rs. 100 lakhs < Rs. 250 lakhs: Imprisonment upto 3 years and fine
Amount of tax evaded > Rs. 50 lakhs < Rs. 100 lakhs: Imprisonment upto 1 year and fine

Not less than 6 months as per Proviso Section 92(2)

14 Second or subsequent conviction under Section 132(1) Section 132(2)  Imprisonment upto 5 years and fine

Not less than 6 months as per Proviso Section 92(2)

15 Disclosure of information connected with collection of statistics under Section 119 Section 120(4) Imprisonment upto 6 months or fine upto Rs. 1000 or both
16 Willful disclosure of any information or the contents of any return under section 151 by a person engaged in connection with the collection of statistics under that section Section 133(1) Imprisonment upto six months or fine upto Rs. 25000 or both
17 Disclosure of information obtained from public officers by GST officer Section 148(3) Imprisonment upto 6 months or fine or both

 

 

Documents for Accounts and Records under GST Law

Accounts and Records under GST Law

Following documents are to be issued

Document Type Requirement of issuance
Tax Invoice Supply of Taxable Goods
Bill of Supply Supply of exempt goods (Nil rated, Exempt, Non taxable)
Credit Note To be issued in cases where taxable value or tax charged in that tax invoice is found to be more than the taxable value or tax payable in respect of such supply or the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient,
Debit Note To be issued in cases where taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply,
Receipt Voucher On receipt of advance payment with respect to any supply of goods or services or both
Refund Voucher When advance is received, but no supply is made and no tax invoice is

issued in pursuance thereof, it shall be issued on refund of such advance

Invoice To be issued in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both
Payment Voucher To be issued at the time of making payment to the supplier on which rcepient has to pay tax
Delivery Challan In case of movement of goods other than for Supply

 

Date of Returns under GST Law and Annual Return (GSTR – 9)

Date of Returns under GST Law

Every taxable person as part of his compliance shall also need to file returns with the respective governments.  While return for SGST shall be filed with state government, return for CGST and IGST shall be filed with Central government.  The following are the prescribed returns and time periods for different taxable persons:

Type of Taxpayer Returns to be filed Due date of filing the return
Normal/Regular Taxpayer GSTR-1/ GSTR-2, GSTR-3

Annual return GSTR-8

10th / 15th / 20th day of the succeeding month
Compounding Taxpayer

 

GSTR- 4

Annual return GSTR-8

18th day after the end of quarter
Foreign Non-Resident Taxpayer GSTR-5 Within 20 days after the end of the tax period or within 7 days after last date  validity period of registration
Input Service Distributor GSTR- 6 13th day of the  succeeding month
Tax Deductor GSTR- 7 10th day of the succeeding month

Annual Return (GSTR-9)

  • All Regular and Compounding taxpayers to file Annual Return
  • Last date – 31st December following the end of the financial year
  • Simpler Annual Return for Compounding taxpayers & those taxpayers who are not required to get their accounts audited
  • Annual Return to be accompanied with a statement showing reconciliation of information as per Returns with information as per annual audited accounts
  • Reconciliation statement to be filed by taxpayers who are required to get accounts audited under Section 44AB of the Income Tax Act, 1961

How to make GST Tax Payment

Payment of Tax under GST

Three taxes viz., CGST, SGST and IGST are required to be paid by each taxable person in GST.  It means that three taxes need to be paid by one person in each of the states in which he is registered.  Though he can pay all three taxes vide a single challan.  A registered taxable person can pay his taxes and other dues in the following manner:

  • Internet Banking
  • OTC Payment – Upto Rs. 10000/- only
  • NEFT/RTGS

Person Liable to Pay GST

Supplier Recepient Person Liable to Pay
Registered Supplier Registered buyer Supplier
Registered Supplier Unregistered buyer Supplier
Unregistered Supplier Registered buyer Buyer
Unregistered Supplier Unregistered buyer None

In following cases, the Buyer is supposed to pay the taxes.

Zone CommissionerateDivision Range Jurisdiction
LucknowKanpurDivision-IRANGE-ILeft side area starting from Vijay Nagar Crossing on the Kalpi Road up-to Bhauti Crossing and right side area starting from Vijay Nagar Crossing on the Kalpi Road up-to Dada Nagar Crossing, and then right side area starting from Dada Nagar Crossing up-to the Uptron Estate in the Panki.
LucknowKanpurDivision-IRANGE-IILeft side of the road starting from M/s Hindustan Coca Cola Crossing up-to M/s Kanpur Fertilizer & Cement (P) Ltd. Right side of the road starting from M/s Hindustan Coca Cola Crossing up-to the Bye-pass and then from Bye-pass up-to Bhauti Crossing including M/s Kanpur Fertilizer & Cement (P) Ltd., M/s Azko Noble (P) Ltd. and LPG Bottling Plant.
LucknowKanpurDivision-IRANGE-IIIRight side area starting form Naubasta Crossing on bye-pass road upto world bank crossing. From World Bank Crossing upto Flyover of GoVInd Puri i.e. upto DBS Tiraha. From DBS Tiraha Road adjacent to GoVInd puri Flyover upto Railway Guard Running Room. And Further from Railway Guard Running room through Popular Dharam Kata Chauraha Via building material market and juhi depo upto Baraha DeVI Chauraha right side. This area mainly covers a part of GoVInd Nagar, Saket Nagar, Nirala Nagar, Gulmohar Vihar, Usmanpur, Keshav Nagar, Juhi Lal Colony, Safed Colony, Pili Colony, and Morang Mandi Chauraha.
LucknowKanpurDivision-IRANGE-IVFrom right side of world bank crossing towards Gujani, upto Main over bridge of Gujani Canal upto sub canal going along Dada Nagar and Ratan lal Nagar ( Except Udyog Kunj Area ). Turning Right, right side area starting from sub canal upto Janta Nagar, Vijay Nagar Main Road all area upto Dada Nagar Railway Crossing (below dada nagar over bridge). Adjusent to Railway line upto DBS College Market including both and left and right side Via sindhi dharamshala road. From DBS College Market Corner after turning right side, right side area upto world bank crossing Via Parag Dhoodh Dairy. This Area mainly includes a part of GoVInd Nagar, Ratan Lal Nagar, Gujani, Dabauli, Janta Nagar and main part of Barra area.
LucknowKanpurDivision-IRANGE-VEntire Site V area of Udyog Kunj covering pocket on both the side of road starting in front of Kapoor Petrol Pump, Dada Nagar & Left side area starting from Dada Nagar Crossing up-to the Main Canal. Right side area starting from Dada Nagar Crossing Via C.T.I. Crossing upto the Ratan Lal Nagar Sub Canal. (all area before the Canal). Right side area starting from Ratan Lal Nagar Sub Canal upto the Main Canal, including the areas of C.T.I. & Dada Nagar. Further, Right side area starting from Gujaini Over Bridge (all area after the Main Canal) on Bye-pass road up-to the Bye-pass LML Crossing. Right side area starting from Bye-pass on the Panki Main Road up-to M/s Hindustan Coca Cola Crossing (entire area before the Main Canal). Right side area from M/s Hindustan Coca Cola Crossing upto the Main Canal.
LucknowKanpurDivision-IRANGE-VILeft side of the road starting from Fazalganj Crossing on the Kalpi Road to Vijay Nagar (Ganda Nala) Crossing, and then left side area from Vijay Nagar (Ganda Nala) Crossing to Dada Nagar Bridge (all area before the Railway Tracks). Right side area from Fazalganj Crossing on the Kalpi Road upto GoVInd Nagar Railway Bridge including ICD JRY. (All area before the Railway Tracks.)
LucknowKanpurDivision-IIRANGE-IXFrom GhantaGhar churaha upto Moolganj churha right side. From Moolganj churaha upto bada churha right side. From Bada churaha upto phool bagh churaha right side. Main area included Generalganj, Chowk, Shiwala Ram Narayan bazaar etc.
LucknowKanpurDivision-IIRANGE-VIIFrom Tatmill chauraha upto Ghantaghar chauraha right side and from Ghantaghar chauraha upto Old TaXI Stand Tiraha Via Express way right hand side. From Old TaXI Stand Tiraha upto Murrey Company Bridge right hand side area Via City Centre Heer palace and from Marrey Company Bridge turning back towards Plateform No. 1 Road upto GT Road right hand side area after turning right from GT Road right hand side area upto Tatmill.
LucknowKanpurDivision-IIRANGE-VIIIFrom Old TaXI stand Tiraha upto Phoolbagh, From Phoolbagh chauraha Via Birhana Road left side upto Nayaganj chauraha peepal wali kothi, from peepal wali kothi churaha turn left side upto express road. Turn left upto old taXI stand tiraha left hand side. It includes Karachi khana, Dal mandi. From Peepal wali kothi right hand side upto express road, turn right upto Ghantaghar churaha. From Ghantaghar upto Peepal wali kothi right side, Via Nayaganj market.
LucknowKanpurDivision-IIRANGE-XFrom Ghantaghar churaha upto tat mill churaha right hand side area. From Tat mil churaha upto Jarib chuki churha right hand side. From Jarib Chauki churaha Via P. Road, Bajaria Thana Chauraha and Chuniganj churaha upto Bada churaha right hand side area. From Bada Churaha upto Ghantaghar right hand side Via Meston road,Mmoolganj chaurha, Halsi road.
LucknowKanpurDivision-IIRANGE-XIFrom Naubasta crossing upto Afimkothi Chauraha right hand side Via Bara DeVI Chauraha, Anupam Talkies Juhi Khalua Bridge. From Afimkothi Chauraha upto Rama DeVI Chauraha right hand side Via Jhakarkati flyover and Tatmill chauraha. From Rama DeVI chauraha upto Naubasta crossing right hand side area Via NH-2.
LucknowKanpurDivision-IIRANGE-XIIFrom Afeem kothi churaha upto Jarib chauki churaha left hand side. From Jarib chauki churaha upto Fazal ganj churaha left hand side Via kalpi road. From Fazal ganj Churaha upto DBS Market tiraha Via goVInd puri flyover left hand side area. From DBS Market tiraha towards GoVIndpuri railway station Via road adjacent to GoVIndpuri flyover. From GoVIndpuri railway station upto railway guard running room left hand side area. From Guard running room upto Bara deVI chauraha left hand side area Via building material market. From Bara DeVI chauraha upto Afeem kothi churaha left hand side Via juhi pool. Includes Anwarganj, Fazalganj, GoVIndpuri railway station, Parampurwa Juhi, Basanti Nagar, Karwalo Nagar.
LucknowKanpurDivision-IIRANGE-XIIIFrom the Rama DeVI chauraha left side before the jurisdiction of Fatehpur. From Rama DeVI Chauraha before Tatmill chauraha Via GT Road after turning towards Plate Form No. 1 Railway Station right hand side upto Murrey Company Bridge and through Murrey Company Bridge upto Shukla Ganj old Ganga Bridge right hand side area Via Pandit Upvan, Quality Restaurant, Nanarao Park. This area includes Lal Bangla, Tiwari pur, J.K. Colony, KDA Colony, Ganga Vihar, Kailash Nagar, Baghia, Wazidpur, Roshan Nagar, Harjinder Nagar, Krishna Nagar, Shanti Nagar, TRiveni Nagar, Trafic Police Line, Faithfulganj, Sanigwan, Ahirwan, Airforce Station, Entire Jajmau, part of Rooma, Entire Cant Area, Circuit house, Jagaipurwa, Om purwa, Pardevanpurwa Jhadibaba paraw, etc.
LucknowKanpurDivision-IIIRANGE XVIIIOn GT road starting from Kalyanpur to Bithoor road upto Singhpur Tiraha right hand side. From Singhpur Tiraha Via Mainawati Marg upto VIkas Nagar Chidiyaghar Marg both side. From VIkas Nagar Chidiyaghar Marg tiraha upto Ganga Bairaj both side. From Chidiyaghar Tiraha upto Company Bagh Chauraha both side area including areas Old Kanpur Nawabganj, Vishnurpuri, Kohna. From Company Bagh Chauraha upto Rawatpur chauraha right side area (behind Medical College). From Rawatpur chauraha upto Kalyanpur Bithoor Road right hand side.
LucknowKanpurDivision-IIIRANGE-XIVFrom Fazalganj chauraha upto Vijay Nagar Chauraha right side area Via Kalpi Road. From Vijay Nagar Churaha upto Double Pulia Chauraha right side. From Double Pulia Chauraha to Panki Kalyanpur Road right hand side area Via Namak factory chauraha. From Panki Kalyanpur Road towards GT road right hand side area. From GT Road after turning right hand side upto Royal cliff Hotel chauraha right hand side area. From Royal Cliff Hotel chauraha VIde Moti Jheel chauraha right hand side area. From Moti Jheel chauraha upto Mariumpur chauraha right hand area. From Marium pur Chauraha upto Fazalganj Chauraha right hand side.
LucknowKanpurDivision-IIIRANGE-XIXFrom Bilhore to Rasulabad Tehsil chauraha both side area. From Rasulabad upto Chaubepur both side area Via Kahimjhari & ShIVli. From ShIVli upto Kalyanpur Panki Road Tiraha both side area. From Panki Kalyanpur Road Tiraha upto GT Road left hand side area including Bithoor and Singhpur area. From Bilhore upto Panki Kalyanpur Road both side area.
LucknowKanpurDivision-IIIRANGE-XVFrom Rawatpur Chauraha to Chunniganj Chauraha left hand side area. From Chunniganj Chauraha to Company Bagh Chauraha left hand side. From Company Bagh Chauraha to Rawatpur left hand side including entire area of Swaroop Nagar, Arya Nagar, Khairabad, Medical College.
LucknowKanpurDivision-IIIRANGE-XVIFrom Parade Chauraha to Chunniganj Chauraha right hand side area. From Chunniganj Chauraha to Company Bagh Chauraha right hand side. From Company Bagh upto Green Park both side area. From Green Park to Parade Chauraha right hand side. From OEF upto Nanarao Park Tiraha right hand side area. From Nanarao Park upto Parade Chauraha right hand side area. From Parade Chauraha upto the dead end of Green Park right hand side area.
LucknowKanpurDivision-IIIRANGE-XVIIFrom Jarib chowki chauraha upto Fazal ganj right side. From Fazal ganj upto Mariumpur churaha right side. From Mariumpur churaha upto upto Coca Cola Crossing right side. From Coca Cola Crossing upto Moti Jheel (Wenger Icecrem chauraha) right hand side. From Moti jheel chauraha upto Royal cliff hotal chauraha right hand side. From Royal Cliff Churaha upto bajaria Thana right hand side. From Bazaria thana chauraha upto jarib chauki Via P.Road right hand side.
LucknowKanpurFarrukhabadFARRUKHABADEntire area of sadar Tehsil and Amritpur Tehsil
LucknowKanpurFarrukhabadGURSAHAIGANJWhole of Tehsil Chhibramau and Municipal area of Nagar Palika Gursahaiganj in Kannauj Distt.
LucknowKanpurFarrukhabadKAIMGANJEntire area of Tehsil Kaimganj Distt. Farrukhabad.
LucknowKanpurFarrukhabadKANNAUJTehsil Kannauj & Tirwa of Distt. Kannauj.
LucknowKanpurFarrukhabadMAINPURIWhole of Distt. Mainpuri

Manner of utilization of Input Tax Credit

What is Input Tax Credit

Input Tax Credit is available on Inputs, Input Services and Capital goods used in the course or furtherance of business.  Input has been defined in CGST Act as under:

(59)    “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business;

Input Service has been defined in Section 2 of CGST Act as under:

(60) “input service” means any service used or intended to be used by a supplier in the course or furtherance of business;

Capital Goods has been defined in Section 2 of CGST Act as under:

(19) “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business.

input-tax-credit

Manner of utilization of Input Tax Credit

The Input Tax Credit under the different GST Laws can be adjusted in the following manner:

payment-of-credit

It is important to note that input tax credit of CGST is not available against the output tax liability of SGST tax. Accordingly, input tax credit of SGST is not available against the output tax liability of CGST tax.

Allowability of Input tax credit

 

Purpose for which Goods and Services Supplied Taxability of Goods or Services Sold Input Tax Credit
Business Wholly Taxable Allowed
Partly Taxable and Partly Exempt Allowed relating to Taxable Portion
Wholly Exempt Not Allowed
Non Business All Not Allowed

Conditions for availing Input Tax Credit

Section 16(2) of CGST Act provides for conditions for availing input tax credit. Following are the conditions prescribed for availing input tax credit :

  • Person must be a registered person
  • The goods or services must have been acquired in the course or furtherance of the business.
  • He is in possession of a Tax invoice or debit note issued by registered supplier
  • Goods or services or both has been received by purchaser. Further, if the goods or services or both are received by agent of receipient or some other person on directions of receipient than also it is considered as deemed to be received by receipient. Where goods are received in lots, input tax credit is allowed only when final lot is received from supplier.
  • Tax charged by supplier has been paid to government in cash or by utilizing input tax credit
  • Receipient has furnished the return. It is pertinent to note that at present laws of Excise, Service Tax and VAT Input tax is allowed without the condition of filling return. However, in present GST law if input tax credit is not claimed in return the same cannot be allowed later.
  • Paymemt has to be made by receipient of goods or services or both within 180 days from the date of issue of invoice. Otherwise receipient has to reverse amount equal to input tax credit availed on such supplies and added to its output tax liability. However, when receipient made the payment to supplierhe can further avail input tax credit on the same.
  • When depreciation is claimed by receipient on tax component, than the amount of input tax that is claimed as depreciation is not allowed as input tax credit.
  • Input tax credit is not allowed in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing the return for the month of September following the end of the financial year to which such invoice or invoice relating to such debit not pertains or furnishing of relevamnt annual return whichever is earlier.

Input Tax Credit not allowed in certain cases:

Credit related to motor vehicles

Credit shall not be available in respect of motor vehicles and other conveyance, except when they are supplied in the usual course of business or are used for providing the following taxable services—

(i)       Further supply of such vehicles or conveyance

(ii)      transportation of passengers, or

(iii)     transportation of goods, or

(iv)     imparting training on motor driving skills;

It is important to note that the term “in respect of” makes the scope of this disallowance wide and thus, the disallowance shall not be restricted to cost of motor vehicle but anything related to such vehicle such as insurance, maintainence, repair etc.

Input Services used for making taxable supply of same category

Credit shall not be available goods and / or services provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery where inward supply of Goods or services or both of a particular category is used by registered person for making an outward taxable taxable supply of the same category of goods or services or both

Demerit category of supplies

Credit shall not be available on input services of Membership of a club, health and fitness centre irrespective of its use or necessity in the business of Person

Input services used for provision of same output services

Input credit shall not be allowed on Rent A Cab, Health insurance and life insurance services except where :

Such inward supply is used by registered person in making an outward supply of the same category of goods or services or both.

Employee related input Services

Credit shall not be available on input services of Rent A Cab, Health insurance and life insurance services except where Government notifies the services which are obligatory for an employer to provide to employees under any law for the time being in force.  Also, no Credit shall be allowed on Travel benefits extended to employees on vacation such as home travel concession.

In relation to immovable property

Input tax credit shall not be allowed on Goods and/or services acquired by the principal in the execution of works contract when such contract results in construction/re construction/ renovation/ alteration/ repairs of immovable property, other than plant and machinery. However, when it is input service for further supply of work contract service input tax credit is allowed. Similarly, goods or services or both acquired by a registered person for the construction/re construction/ renovation/ alteration/ repairs of immovable property including that used for furtherance of business or commerce.

It is impotant to note that Plant & Machinery means apparatus, equipment and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes:

  • Land, building or any other civil structures
  • Telecommunication towers
  • Pipeline laid outside factory premises.

Composition Supplies

No Input tax credit shall be available on goods or services or both on which tax has been paid under composition schems (section 10)

Input tax credit to non resident

No Input tax credit shall be available on goods or services or both received by non resident taxable person except for the goods imported by him.

Input tax credit on goods stolen etc.

No Input tax credit shall be available on Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.

Input tax credit when tax paid on detection

No Input tax credit shall be available when Tax was paid in relation to detention, seizure, confiscation and credit wrongly availed by way of fraud, collusion or willful misstatement or suppression of facts under section 74, 129 and 130 of CGST Act, 2017.

Registration under GST

Every taxable person shall be required to take registration in the states in which he has a place of business. Though he shall not be required to take separate registration for each of such premises which falls within the same state. Also, a choice has been given to the taxable person that he can obtain separate registration for each of his business segment.  Some of the salient features of registration are as under:

  • PAN based Registration: PAN will be mandatory
  • Unified application to both tax authorities
  • To be filed within 30 days
  • State-wise registration for entities having presence in more than one State; Need not apply separately for each State
  • Deemed approval within three days
  • Within a PAN, separate registration for separate business segments possible

Every registered person shall get a GSTIN for each of his registration.  GSTIN shall be same for registration under the two Acts.  GSTIN is built as under:

Place of Supply of Goods and Services – Benefit of Zero rated Supply

Place of Supply of Goods and Services

In deciding as or whether a supply is inter state or intra state, one of the determining factor is place of supply.  Thus, a transaction of supply shall be called as interstate Supply of goods and / or services when the following conditions are met:

–     Location of supplier is in one state / Union Territory

–     Place of Supply is in another state/ Union Territory

The above understanding is shown in the following diagram:

supply-of-goods-and-services

Certain transactions which are deemed to be Inter state Supply

Place of Supply of Goods / Services to or by a SEZ unit / developer

Section 8 provides that the supply of goods or services to or by a Special Economic Zone developer or a Special Economic Zone unit shall always be an inter state transaction and shall be exigible to IGST.

Place of Supply in case of High Sea Sales / in the course of import

Section 8 provides that high sea sale of goods or supply of goods in the course of import or the supply of goods imported into the territory of India till they cross the customs frontiers of India shall always be an inter state Supply and shall be exigible to IGST.

Supply made to an international tourist

Section 8 provides that supply of goods made to an international tourist shall be inter state supply.  It is important to note that the services supplied to an international tourist shall not necessarily be an inter state supply.  Internation tourist is a tourist described in Section 15 of the IGST Act, which provides that “tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Zero rated supply

Section 16 deals with the concept of Zero Rated Supply.  It defines Zero rated supply as follows:

(1) “Zero rated supply” means any of the following supplies of goods or services or both, namely:—

(a) export of goods or services or both; or

(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.

Benefits of Zero Rated Supply

The following benefits are available to a zero rated supply:

  • Such supply is not exigible to any tax
  • credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply
  • A registered person making zero rated supply shall be eligible to claim refund

Refund to person Making Zero Rated Supply

A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:—

(a) he may supply goods or services or both without payment of tax under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed and claim refund of unutilised input tax credit; or

(b) he may supply goods or services or both on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed, and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.

Place of supply is to be determined by provisions of IGST Act, which are summarized as under:

Statecommissioneratedivision range jurisdiction
HaryanaFaridabadDivision-West-2R-50Area of Sector-2, 2A & 3, 3A of IMT Manesar starting from Police Station upto Manesar Traffic Thana including area only of Village Manesar.
HaryanaFaridabadDivision-West-2R-51Area of Sector -4 IMT Manesar.
HaryanaFaridabadDivision-West-2R-52Area of Sector -5 IMT Manesar.
HaryanaFaridabadDivision-West-2R-53Area of Sector -6 IMT Manesar.
HaryanaFaridabadDivision-West-2R-54Area of Sector -7 IMT Manesar.
HaryanaFaridabadDivision-West-2R-55Area of Sector -8 of IMT Manesar and the proposed Industrial sector of IMT, Village Dhana, Basharia, Jhund –Sarai, Sector 96,97, & 98 upto Wazirpur Railway Crossing.
HaryanaFaridabadDivision-West-2R-56Area starting from right side of NH-8 from Manesar Traffic Thana (Opp. NSG Gate) upto Revenue limit touching to Rewari District Bilaspur Chowk including Binola Inculding Area, Village Kasan Kasan Road, Bhoran Kalan Vill. Manesar (Right side of NH-8), Pataudi Block (Except Municipal Committee).
HaryanaFaridabadDivision-Fbd-EastR-1Areas presently falling under Sectors 33, 34, 35, 36 and 37, Ashoka Enclave, Sanjay Colony and Subhash Nagar, Faridabad.
HaryanaFaridabadDivision-Fbd-EastR-2Areas presently falling under Sectors 28 to 31, Faridabad, DLF Industrial Area, Phase-I, Sector-32, Faridabad.
HaryanaFaridabadDivision-Fbd-EastR-3DLF Industrial Area, Phase-II, Sector-32, I.P. Colony, Spring Field Colony, Faridabad.
HaryanaFaridabadDivision-Fbd-EastR-4Areas presently falling under Sector – 14, 15, 15A, 16, 16A, 17, 18 & Sector 19, Faridabad, Area of Old Faridabad, Bhood Colony, Talab Road, Link Road, Gopi Colony, Ajronda Village, Baselwa Colony.
HaryanaFaridabadDivision-Fbd-EastR-5Areas presently falling under Sector- 9, 10, 11, 12 & 13, Faridabad.
HaryanaFaridabadDivision-Fbd-EastR-6All area of falling east side of Agra Canal touching UP border and Palwal District Border excluding Sector-66 to 71, IMT Faridabad and remaining area not included in other ranges of Faridabad East Division.
HaryanaFaridabadDivision-Fbd-WestR-7New Industrial Township, Ramnagar, Areas presently falling under Sector-5, Sector-26 including Pocket I & II of Sanjay Memorial Industrial Estate.
HaryanaFaridabadDivision-Fbd-WestR-8Plot No. 1 to 75 of Sector-24, Mujesar including Vishwarkama Industrial Complex and Azad Nagar, Faridabad.
HaryanaFaridabadDivision-Fbd-WestR-9Areas presently falling under Sector-24 excluding Plot no. 1 to 75, Faridabad.
HaryanaFaridabadDivision-Fbd-WestR-10Areas presently falling under Sector-22 & 23, Sector 50 to 57 including M/s Mauria Udyog Limited & M/s Rashtriya Ispat Nigam Limited, Sanjay Colony, Gazipur, Nangla Gujran, Kheri Gujran, Sarurpur, village-Saran, New Janta Colony,Press Colony, Jawahar Colony, Dabua Colony, village- Gounchi, Jeewan Nagar, Parvatiya Colony and all area falling right side of Ballabhgarh Sohana Road from T-point of Sector-24 upto Pali village of Faridabad West Division.
HaryanaFaridabadDivision-Fbd-WestR-11Plot No. 1 to 100 of Sector-25, Samaipur Road, RajIV Colony, village Ranhera Khera, Krishna Colony.
HaryanaFaridabadDivision-Fbd-WestR-12Areas presently falling under Sector -25 excluding Plot No. 1 to 100, Sector-58, Jharsaintly and west side of Mathura Road from JCB to Palwal District Border & Gurugram Border and remaining area not allotted to other ranges of Faridabad West Division.
HaryanaFaridabadDivision-Fbd-NorthR-13Areas presently falling under Sector 20 (Karkhana Bagh and west side of Mathura Road from Old Faridabad Chowk to Badhkal Flyover between Mathura Road & Railway line), Sector 20A, 20 B, 21A, 21B, 21C, 21D, New Gandhi Colony opposite old Faridabad Railway station, Fatehpur Chandella, Indira Enclave, Faridabad.
HaryanaFaridabadDivision-Fbd-NorthR-14Plot numbers 1 to 64 of Sector 27 A, Areas presently falling under Sector 46 and Sector 47, Faridabad, Mewala Maharajpur.
HaryanaFaridabadDivision-Fbd-NorthR-15Areas presently falling under Sector 27 A excluding Plot No. 1 to 64, Sector 27 B, Sector 43, 44 and 45, Faridabad.
HaryanaFaridabadDivision-Fbd-NorthR-16Areas presently falling under Sector 27C, 27D, Sector- 38, 39, 41 and 42, Faridabad, Anangpur, Surajkund, Eros Garden, Kant Enclave, Dayalbagh, Lakkarpur, Green field Colony, Charmwood village.
HaryanaFaridabadDivision-Fbd-NorthR-17Areas presently falling under NH-I, II, III, IV & V, Nehru Ground, Faridabad, Fruit Garden, the area to the left from Neelam- Bata Road, the area to the left of Railway line-Neelam Road, Ramnagar Colony, Bata Colony, Hardware Colony, Krishan Nagar.
HaryanaFaridabadDivision-Fbd-NorthR-18Badkhal Village, area to the right of Badkhal Pali Road and Pali-Sohna Road upto Gurugram District Border, Ankhir, Crushing Zone, Mohatabad, Manger, Village Pali, Areas presently falling under Sector-48, SGM Nagar and remaining area not included in other ranges of Faridabad North Division.
HaryanaFaridabadDivision-Fbd-SouthR-19Areas presently falling under Sector 1 to Sector 4 and Sector 60 to 65, Sector 66 to Sector 71, IMT Faridabad, Ballabhgarh city falling under Faridabad South Division.
HaryanaFaridabadDivision-Fbd-SouthR-20Plot Nos. 1 to 90, 306 to 599 of Sector 59 excluding HSIIDC area of Sector 59, Faridabad.
HaryanaFaridabadDivision-Fbd-SouthR-21Plot No. 91 to 305, 600 to 820 of Sector 59 excluding HSIIDC area of Sector 59, Faridabad.
HaryanaFaridabadDivision-Fbd-SouthR-22The remaining area of Sector 59 including HSIIDC Plots of Sector 59 and entire rural area upto Agra Canal excluding area specifically covered under the jurisdiction of other ranges of Faridabad South Division.
HaryanaFaridabadDivision-Fbd-SouthR-23Plot numbers 1 to 30 of Sector 6 and Sector 7 & 8, Faridabad.
HaryanaFaridabadDivision-Fbd-SouthR-24Areas presently falling under Sector-6 excluding Plot No. 1 to 30, Faridabad.
HaryanaFaridabadDivision-PalwalR-25Area to the East of NH-2 (Mathura Road).
HaryanaFaridabadDivision-PalwalR-26Area to f the West of NH-2 (Mathura Road).
HaryanaFaridabadDivision-PalwalR-27Area to the East of State Highway-13.
HaryanaFaridabadDivision-PalwalR-28Area to the West of State Highway-13.
HaryanaFaridabadDivision-RewariR-29 (Dharuhera)Area of Dharuhera sub tehsil uptoSabi rIVer towards Jaipur.
HaryanaFaridabadDivision-RewariR-30Area of Bawal Tehsil on the left hand side of NH 8 towards Jaipur.
HaryanaFaridabadDivision-RewariR-31Area of Bawal Tehsil on the right hand side of NH 8 towards Jaipur.
HaryanaFaridabadDivision-RewariR-32 (Narnaul)Area of Mahindergarh district including Narnaul and Kanina.
HaryanaFaridabadDivision-RewariR-33Area of Rewari district starting from Sabi rIVer upto Kasola Chowk; and then area on the right hand side of the Gharibolni –Rewari road upto Ambedkar Chowk ; and then area on the right hand side of the circular road starting from AmbedkarChowk to Jhajjar chowk ; and the remaining area on the right hand side of Rewari –Jhajjer road upto the boundary of Rewari district.
HaryanaFaridabadDivision-RewariR-34Remaining area of Rewari District including Kund and Kosli.

Determination of Valuation of Supply for Goods and Services

General Rule of Valuation

If the following two conditions are fulfilled, the value of supply of goods and/or services shall be the transaction value, that is the price actually paid or payable for the said supply:

  • supplier and the recipient of the supply are not related; and
  • price is the sole consideration for the supply.

Else, the value shall be determined in such manner as may be prescribed.

Inclusions in the value of supply:

Section 15 of the CGST Act provides that the following items shall be added to arrive at the Value of Supply on which GST shall be levied.

  • any taxes, duties, cesses, fees and charges levied under any statute, other than the SGST/CGST and the Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016, if charged separately by the supplier to the recipient;
  • any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods and/or services;
  • incidental expenses, such as, commission and packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or services at the time of, or before delivery of the goods or, as the case may be, supply of the services;
  • interest or late fee or penalty for delayed payment of any consideration for any supply; and
  • subsidies directly linked to the price excluding subsidies provided by the Central and State governments. The amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.

 Discounts shall not be included in the value in following cases:

inclusion-value-of-supply

 

 

 

 

 

 

Value in case of certain suppliers

In case of certain service providers an alternate mode of valuation is provided in the rules which is discussed as under:

Supplier Services Effective Value
Money Changer Services in relation to purchase or sale of foreign currency for an amount upto rupees 100,000 1% of the gross amount of currency exchanged subject to a minimum amount of two hundred and fifty rupees
Services in relation to purchase or sale of foreign currency for an amount exceeding Rs. 100,000 but upto rupees 1000,000 Rs. 1000 + 0.5% of the gross amount of currency exchanged
Services in relation to purchase or sale of foreign currency for an amount exceeding Rs. 1000,000 Rs. 5000 + 0.1% of the gross amount of currency exchanged subject to maimum Rs 60,000
Insurance First year of Policy 25% of the premium charged from the policy holder
Subsequent years 12.5% of the premium charged from the policy holder
Air Travel Agent Domestic Travel 5% of basic fare
Foreign Travel 10% of basic fare

Valuation in case of dealer of Second hand goods

Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e. used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on purchase of such goods, the value of supply shall be the difference between the selling price and purchase price and where the value of such supply is negative it shall be ignored.

Valuation of Voucher etc

The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.

Valuation of Services in case of notified related parties

The value of taxable services provided by notified class of service providers for supplies made between distinct persons as referred to in section 25, other than those where input tax credit is not available under sub-section (5) of section 17, shall be deemed to be NIL.