Recent Changes in GST

October 24, 2017   admin  Editorial
tax department post gst rollout
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Update on GST Notifications released on October 18 and 23, 2017


  1. Refund in case of deemed exports can be applied by:
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund
  1. Relief to exporters to export beyond three months :
    GST Rates have been amended to provide that goods can be exported beyond three months from the date of issuance of invoice when allowed by Commissioner.
  1. Certain suppliers notified as deemed exports :
    Following supplies have been notified as deemed exports:
a. Supply of goods by a registered person against Advance Authorisation
b. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
c. Supply of goods by a registered person to Export Oriented Unit
d. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
  1. Documents to be produced by deemed exporter for refund : Documents have been notified which are to be produced by  supplier of deemed export supplies for claiming refund, which includes:
  1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies  have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.
  2. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.
  3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.
  1. Relief in case of supply of food for economically weaker sections : GST rate on food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government has been notified at 5%.  The rate is subject to further condition that when the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or  the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of  the Union Territory Tax as the case maybe, may allow in this regard.
  1. Relief in case of supply of goods to exporters:  Registered Supplier when making supply of taxable goods to exporters shall be required to pay tax @0.1% (0.05% CGST + 0.05% SGST or 0.1%IGST) from GST provided following conditions are satisfied:
  1. the registered supplier shall supply the goods to the registered recipient on a tax invoice
  2. the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier
  3. the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be
  4. the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce
  5. 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
  6. the registered recipient shall move the said goods from place of registered supplier-
  1. directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
  2. directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported
  1. 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
  2. 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
  3. in case of situation referred to in condition (vii), 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
  4. 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
  5. 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.

By CA. Gaurav Gupta 

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