Monday, 8 January 2018
GST + NOTIFICATION
Notification
No. 73/2017 – Central Tax
New
Delhi, the 29th December, 2017
G.S.R……(E):- In exercise of the
powers conferred by section 128 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereafter in this notification referred to as the said Act), the
Central Government, on the recommendations of the Council, hereby waives the
amount of late fee payable under section 47 of the said Act, by any registered
person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of
twenty five rupees for every day during which such failure continues:
Provided
that where the total amount payable in lieu of central tax in the said return
is nil, the amount of late fee payable under section 47 of the said Act, by any
registered person for failure to furnish the said return by the due date shall
stand waived to the extent which is in excess of an amount of ten rupees for
every day during which such failure continues.
Notification
No. 1/2018- Central Tax
New Delhi, the 1st
January, 2018
G.S.R. (E).- In exercise of the powers conferred
by sub-section (1) of section 10 of the Central Goods and Services Tax Act,
2017 (12 of 2017) the Central Government, on the recommendations of the
Council, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue),
No.8/2017- Central Tax, dated the 27th June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27th June, 2017,
namely:-
In the said notification, in the
opening paragraph, -
(a) in
clause (i), for the words “one per cent.”, the words “half per cent.” shall be
substituted;
(b) in
clause (iii), for the words “half per cent. of the turnover”, the words “half per cent.
of the
turnover of taxable supplies of goods” shall be substituted.
GST - FAQs on Transport & Logistics
Q 1.
I am a single truck owner-operator and I ply my truck mostly between States,
carrying the goods booked for my truck by an agent; aggregate value of service
which I provided exceeded twenty lakh rupees during last year. Am I supposed to
take registration?
Ans. You are not liable to registration, as services provided by
way of transportation of goods by road are exempt. Please refer to Notification no. 12/2017-Central Tax (Rate), dated 28th June,
2017.
Q2.
I own a single truck and I rent it to a major player, who provides GTA service;
should I take a registration? Does my monthly rental/lease income attract GST?
Ans.
Registration is not required since services by way of giving on hire, a means
of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate) dated
28th June, 2017.
Q3. In my
truck, I only carry fruits and vegetables, in relation to whose transportation
service GST is exempt; should I take registration?
Ans.
Services by way of transportation of goods by road other than by a GTA or a
courier agency are exempt from tax under entry no. 18 of Notification
no. 12/2017-Central Tax (Rate) dated the 28th June, 2017 and thus
you are not liable for registration.
Q4.
I am a truck supplier/ broker. My job is to get orders for truck owners. I
quote the rate for transportation to GTA on behalf of truck owners and I get a
small amount as commission out of the truck hire fixed with the GTA. This
brokerage is paid by the truck owners. As the services provided by way of
transportation of goods by road are exempt from tax, am I liable to
registration?
Ans. You are liable to
registration if the aggregate amount of commission received by you in a
financial year exceeds Rs. 20 lakh (Rs. 10 lakh in special category States
except J & K).
Q5. As a
transporter, am I required to maintain any records of my services of
transportation?
Ans. Yes, in terms of Section 35(2) of the CGST Act, 2017 you are
required to maintain records of the consigner, consignee and other relevant
details of the goods. Further, in terms of Rule 56 of the CGST Rules, 2017 you
are required to maintain records of goods transported, delivered and goods
stored in transit by you along with the GSTIN of the registered consigner and
consignee for each of your branches.
Q6. Are
intermediary and ancillary services, such as, loading/ unloading, packing/
unpacking, transshipment and temporary warehousing, provided in relation to
transportation of goods by road to be treated as part of the GTA service, being
a composite supply, or these services are to be treated as separate supplies.
Ans. The GTA provides
service to a person in relation to transportation of goods by road in a goods
carriage, which is a composite service. The composite service may include
various intermediary and ancillary services, such as, loading/ unloading,
packing/ unpacking, transshipment and temporary warehousing, which are provided
in the course of transport of goods by road. These services are not provided as
independent services but as ancillary to the principal service, namely,
transportation of goods by road. The invoice issued by the GTA for providing
the said service includes the value of intermediary and ancillary services. In
view of this, if any intermediary and ancillary service is provided in relation
to transportation of goods by road, and charges, if any, for such services are
included in the invoice issued by the GTA, such service would form part of the
GTA service and would not be treated as a separate supply. In fact, any service
provided along with the GTA service that is part of the composite service of
GTA shall be taxed along with GTA service and not as separate supplies.
However, if such incidental services are provided as separate services and
charged separately, whether in the same invoice or separate invoices, they
shall be treated as separate supplies.
Q 7.
As per Notification no. 05/2017-Central Tax dated 19th June, 2017, the
persons who are only engaged in making supplies of taxable goods or services or
both, the total tax on which is liable to be paid on reverse charge basis by
the recipient of such goods or services or both under Sub-Section (3) of
Section 9 of the CGST Act, 2017 are exempted from obtaining registration
under the said Act. Please clarify whether a GTA providing service in relation
to transportation of goods by road under Reverse Charge Mechanism (RCM) can
avail of the benefit of this exemption.
Ans. Yes, a GTA
providing service in relation to transportation of goods by road under RCM can
avail of the benefit of this exemption.
Q
8. Can a GTA obtain registration for one vertical (Rail, Cargo, Renting,
Warehousing etc.) for which tax needs to be paid while not obtaining
registration for another vertical (GTA under RCM) on which there is no tax
liability.
Ans. No, because the
business entity is not engaged exclusively in the supply of services liable to
tax under Reverse Charge Mechanism.
Q 9. In
transport industry, old vehicles, old tyres, scrap material etc, on which no
Input Tax Credit (ITC) has been taken, are disposed of after completion of
their useful life. As a truck owner disposing of these goods, am I required to
pay GST considering that no ITC has been taken at the time of their initial purchases?
Would levy of tax in such cases not amount to double taxation, as tax has
already been paid at the time of initial purchases?
Ans. Under Section 7 of the CGST Act, 2017 supply includes all
forms of supply of goods such as sale, transfer, barter, exchange, license,
rental, lease or disposal made or agreed to be made for a consideration by a
person in the course or furtherance of business. Sale or disposal of old
vehicles, old tyres and scrap material for a consideration would therefore
attract GST regardless of whether ITC has been availed or not.
Q 10.
Please clarify whether Input Tax Credit is available to the recipient of
service, when the GST paid by him is at a concessional rate of 5% under RCM.
Ans. Yes, Input Tax
Credit is available in such cases.
Q
11. When a GTA hires a truck (with driver) from another GST registered entity
for the purpose of providing goods transport service to a registered recipient,
whether tax credit is available to the GTA on the GST paid by him to the owner
of the truck registered under GST.
Ans. Services by way of
giving on hire to a GTA, a- means of transportation of goods are exempt from
GST under Notification no. 12/2017-Central Tax (Rate) dated 28th June 2017.
When the tax is not payable, the question of taking any tax credit does not
arise.
Q 12. In
terms of Section 12(9) of the IGST Act, 2017 the place of supply of
passenger transportation service to a person other than a registered person,
shall be the place where the passenger embarks on the conveyance for a continuous
journey. In Section 2(3) of the IGST Act, 2017, the term “continuous
journey” has been defined to mean a journey for which a single or more than one
ticket or invoice Is issued at the same time, either by a single supplier of
service or through an agent acting on behalf of more than one supplier of
service, and which involves no stopover between any of the legs of the journey
for which one or more separate tickets or invoices are issued. Do all stopovers
cause a break in continuous journey? Does the definition of “continuous
journey” include instances whereby the stopover is for any period of time?
Ans.
The term “stopover’ has been explained in Section 2(3) of the IGST Act,
2017 to mean a place where a passenger can disembark either to
transfer to another conveyance or break his journey for a certain period in
order to resume it at a later point of time. However, all stopovers do not
cause a break In continuous journey. Thus a travel on Delhi-London-New York on
a single ticket with a halt at London will be covered by the definition of
continuous journey. However, the return journey of New York-London-Delhi will
be treated as a separate journey and will be outside the scope of a continuous
journey.
Saturday, 6 January 2018
GST - mahagst.gov.in
1. Introduction
|
This utility allows legacy dealers who are already
registered under any of the act administered by MSTD, to create temporary
profile for accessing new automation services through the sap portal.
|
2. Instructions
|
1. Registered
Dealer if he/she has an active registration certificate under at least one of
acts administered by MSTD can create temporary profile through below
mentioned process.
2. If
dealer has an active registration certificate under PTEC only and not under
any of the other acts administered by MSTD, Please visit “https://mahagst.gov.in”
and click on “New Dealer Registration” and if your PAN is not allowed
there for creation of temporary profile, only then go through the below
mentioned process
3. For
Old e-services, legacy dealer should continue using their existing user id
and password in mahavat.gov.in.
This temporary profile
creation is only for accessing new automation services through mahagst.gov.in portal.
4. The
new user id and password created should be used to login on mahagst.gov.in portal only.
5. In
case of any complaint during profile creation process, dealer needs to raise
a service request at following path :
www.Mahagst.gov.in Ã
May I Help you Ã
Service request.
Service request should have
proper problem description. Please check details at end of the document.
|
3. Steps
for Registered Dealer Profile Creation in SAP
The USER has to follow the below mentioned steps:
Ø Log in to the www.mahagst.gov.in
Ø Create Temporary Profile
Ø Log in to the VAT e-services
Ø Input Permanent Login id and
password.
Ø Raise service request ( if any
problem)
4. Process flow for “Legacy (Registered) Dealer Profile
Creation in SAP
4.1
Log in to the “mahagst.gov.in”
User needs to click on “Log
In for VAT e-services”
Ø
User id and Name will be displayed as per the
name existing in PAN.
Ø
Dealer needs to be input all the details (*
means all are compulsory to be input) and then tick on the declaration.
Ø
Click on “Create Profile”.
You will receive an email with the link for activation and
OTP in the mobile number which was given during profile creation.
Ø
Copy the above link and paste on the browser and
enter.
Ø
You will get below screen with Name and PAN auto-populated
on the screen.
Ø
Dealer must have received OTP in his mobile
Dealer will receive permanent User id and password in his
registered email id.
4.2 Enter Permanent User Id & Password
Ø
Select “Log in for VAT e-services” as below.
Ø
Enter “USER ID” received on registered mail id
Ø
Enter “Password” received on registered mail id
Ø
Click “Log On”
Ø
Dealer will have change the password in first
login.
Ø
Click on Continue.
Ø
This will take to the dealers Home page.
Here Dealer can raise a service request for any problems
related to Registration, Returns, Payments, Refunds, e-CST, etc.
While describing the problem, please mention proper problem
description with the following details:
1.
State problem description.
2.
Mention TIN, PAN, email id, contact number.
3.
Upload supporting error screen-shots.
Friday, 5 January 2018
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