CIRCULAR NO-09/2017-F. No. 349/75/2017-GST-Authorized officer for enrollment of Goods and Services Tax Practitioner

Circular No 9/9/2017- GST

F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
(GST Policy Wing)
***

New Delhi, Dated the 18th October, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/

Principal DirectorGeneral of Goods and Services Tax Investigation/ Director General of Systems

Madam/Sir,

Subject: Officer authorized for enrolling or rejecting application for Goods and
Services Tax Practitioner–Reg.In pursuance of clause (91) of section 2 of the Central Goods and Services Tax Act,2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017) and subject to sub-section (2) of section 5 of the Central Goods and ServicesTax Act, 2017, the Board, hereby specifies the Assistant Commissioner/Deputy
Commissioner, having jurisdiction over the place declared as address in the application forenrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 submitted in termsof sub-section (1) of section 48 of the Central Goods and Services Tax Act, 2017 read withsub-rule (2) of rule 83 of the Central Goods and Service Tax Rules, 2017 as the officerauthorized to approve or reject the said application.

2. It is also clarified than the applicant shall be at liberty to choose either the Centre orthe State as the enrolling authority. The choice will have to be specified by the applicant inItem 1 of Part B of FORM GST PCT-1.

3. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular.

4. Difficulty, if any, in implementation of the above instructions may please be broughtto the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST)

DOWNLOAD:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-9-gst.pdf

CIRCULAR NO-08/2017-F. No. 349/74/2017-GST (Pt.) Vol.-II-Clarification on issues related to furnishing of Bond/LUT for exports

Circular No. 8/8/2017-GST

F. No. 349/74/2017-GST (Pt.) Vol.-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 4th October, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)

The Principal Director Generals/Director Generals (All)

Madam/Sir,

Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking forexports

In view of the difficulties being faced by the exporters in submission of bonds/Letter ofUndertaking (LUT for short) for exporting goods or services or both without payment ofintegrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been issuedwhich extends the facility of LUT to all exporters under rule 96A of the Central Goods andServices Tax Rules, 2017 (hereafter referred to as “the CGST Rules”) subject to certainconditions and safeguards. This notification has been issued in supersession of Notification No.16/2017 – Central Tax dated 7th July, 2017 except as respects things done or omitted to be donebefore such supersession.

2. In the light of the new notification, three circulars in this matter, namely Circular No.2/2/2017 – GST dated 5th July, 2017, Circular No. 4/4/2017 – GST dated 7th July, 2017 andCircular No. 5/5/2017 – GST dated 11th August, 2017, which were issued for providing clarityon the procedure to be followed for export under bond/LUT, now require revision and aconsolidated circular on this matter is warranted. Accordingly, to ensure uniformity in theprocedure in this regard, the Board, in exercise of its powers conferred under section 168 (1) ofthe Central Goods and Services Tax Act, 2017 clarifies the following issues:

DOWNLOAD:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Final_Master_circular_LUT_Bond_04102017.pdf

Circular NO-07/2017F. No. 349/164/2017/-GST-System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding

Circular No. 7/7/2017-GST

F. No. 349/164/2017/-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 01st September, 2017

To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All)

Subject: System based reconciliation of information furnished in FORM GSTR-1 andFORM GSTR-2 with FORM GSTR-3B – regarding

Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as ‘theAct’) read with rules 59, 60 and 61 of the CGST Rules, 2017(hereinafter referred to as ‘theRules’) require every registered person to furnish details of outward supplies made in amonth in FORM GSTR-1, details of inward suppliesreceived in a month in FORM GSTR-2and a return in FORM GSTR-3 by the 10th, 15th and 20thof the next month respectiv

download:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular%207_7_2017.pdf

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Circular No. 7/7/2017-GST

F. No. 349/164/2017/-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 01st September, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All)

Subject: System based reconciliation of information furnished in FORM GSTR-1 andFORM GSTR-2 with FORM GSTR-3B – regarding

Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as ‘theAct’) read with rules 59, 60 and 61 of the CGST Rules, 2017(hereinafter referred to as ‘thRules’) require every registered person to furnish details of outward supplies made in amonth in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2and a return in FORM GSTR-3 by the 10th, 15th and 20thof the next month respectively.Keeping in view that taxpayers may face certain issues in the initial days after theintroduction of GST, the GST Council extended the date for filing of FORM GSTR-1 andFORM GSTR-2 for the months of July and August, 2017 and approved the filing of a
simplified return in FORM GSTR-3Bfor these two months by the notified due dates aftermaking the due payment of tax.

2. Registered persons opting to utilize transitional credit available under section 140 ofthe Act read with the rules made there under for discharging the tax liability for the month ofJuly, 2017 were required to file FORM GST TRAN -1 on or before 28th August,2017. Thistransitional credit was to be credited to the electronic credit ledger and be available fordischarging the tax liability.

3. As per the provisions of sub-rule (5) of rule 61 of the Rules, the return in FORMGSTR-3B was required to be furnished when the due dates for filing of FORM GSTR-1 andFORM GSTR-2 have been extended. After the return in FORM GSTR-3B has beenfurnished, the process of reconciliation between the information furnished in FORM GSTR3B with that furnished in FORM GSTR-1 and FORM GSTR-2 would be carried out inaccordance with the provisions of sub-rule (6) of rule 61 of the Rules.

4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3and FORM GSTR-3B is detailed in succeeding paras.Furnishing of information in FORM GSTR- 1 & FORM GSTR-2:

5. It may be noted that after the registered person has filed his return in FORM GSTR3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall beauto drafted for all registered persons (corresponding recipients of supply) and madeavailable to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORMGSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are autopopulated from the details furnished in FORM GSTR-1 by the corresponding suppliers.Based on the details communicated in FORM GSTR-2A, the registered person shall prepare
the statement of inward supplies in FORM GSTR-2 by:-

Download:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular%207_7_2017.pdf

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Circular no-06/2017-F. No. 354/149/2017-TRU-CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery

Circular No.06/06/2017-CGST

F. No. 354/149/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****

New Delhi, the 27th August, 2017

To,

The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/Commissioner of Central Tax (All) / Director General of Systems

Madam/Sir,
Subject: – Issue related to classification and GST rate on lottery tickets – regarding

Supply of lottery has been treated as supply of goods under the Central Goods andServices Tax (CGST) Act, 2017.

2. Accordingly, based on the recommendation of the GST Council, the GST rate for supplyof lottery has been notified under relevant GST rate notification relating toCGST/IGST/UTGST/SGST. However, entries in the respective notifications mentionclassification for lottery as “-”.

3. In this connection, references have been received, inter-alia, stating that due todiscrepancy in code allotted, i.e., lottery is defined as goods but code allotted for lottery is underservices, the assessees are not able to upload return or deposit tax in time.

4. The matter has been examined. It should be noted that the process of filing return islinked with rate of tax specified for supply. Further, there is complete clarity about rate of tax onlotteries. As mentioned above, in GST, lottery is goods and the classification indicated inrelevant notification for lottery is “-”, which means any chapter.

5. That being so, it is clarified that the classification for lottery in respective CGST, IGST,UTGST and SGST notifications shall be ‘Any Chapter’ of the First Schedule to the CustomsTariff Act, 1975 (51 of 1975) and tax on lottery should be paid accordingly at prescribed rates,12% or 28%, as the case may be.

(Ruchi Bisht)
Under Secretary (TRU)

Download:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-6-gst.pdf

Circular no-05/2017-F. No. 349/82/2017-GST-Circular on Bond/LUT in case of exports without payment of integrated tax

Circular No. 5/5/2017 – GST

F. No. 349/82/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 11th August, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All)
Madam/Sir,

Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for

Exports–Reg.Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No.2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A large
number of communications have been received from the field formations andexporters citingvariation in the interpretation of above referred notification and circulars.

2. Therefore, in exercise of powers conferred under section 168 (1) of the Central Goods andServices Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, followingissues are being clarified hereunder:

a. Eligibility to export under LUT: Notification No. 16/2017 – Central Tax dated 7th July,2017 specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place ofbond. In the extant Central Excise provisions, LUTs were limited to manufacturer exporters only.The intent of the said notification is to liberalize the facility of LUT and extend it to all kind of
suppliers. It is hereby clarified that any registered person who has received a minimum foreigninward remittance of 10% of export turnover in the preceding financial year is eligible for availingthe facility of LUT provided that the amount received as foreign inward remittance is not less than
Rs. one crore. This means that only such exporters are eligible to LUT facilities who have receiveda remittance of Rs. one crore or 10% of export turnover, whichever is a higher amount, in theprevious financial year. A few illustrations are as follows:

Download:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-5-gst.pdf

Circular no-04/2017-F. No. 349/82/2017-GST-Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.

Circular No. 4/4/2017-GST

F. No. 349/82/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
(GST Policy Wing)
***

New Delhi, the 7th July, 2017

To,

The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/Commissioners of Central Tax (All)

Madam/Sir,

Subject: Issues related to Bond/Letter of Undertaking for exports without paymentof integrated tax – Reg.

Various communications have been received from the field formations and exporters thatdifficulties are being faced in complying with the procedure prescribed for making exports ofgoods and services without payment of integrated tax with respect to furnishing of bonds/Letterof Undertaking. Therefore, in exercise of powers conferred under section 168 (1) of the Central
Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of theAct, these issues are being clarified hereunder.

2. As per rule 96A of the Central Goods and Services Tax Rules, 2017 ( The CGST Rules),any registered person exporting goods or services without payment of integrated tax is requiredto furnisha bond or a Letter of Undertaking (LUT) in FORM GST RFD-11.

3. Attention is invited to notification No. 16/2017-Central Tax dated 01-07-2017vide whichthe category of exporters who are eligible to export under LUT has been specified along with theconditions and safeguards. All exporters, not covered by the said notification, would submitbond. The procedure for submission and acceptance of bond has already been prescribed vide
circular No. 2/2/2017-GSTdated 4th July, 2017.The bond shall be furnished on non-judicialstamp paper of the value as applicable in the State in which bond is being furnished.

4. A clarification has been soughtas to whether bond to be furnished for exports is a runningbond (with debit / credit facility) or a one-time bond (separate bond for each consignment /export). It is observed consignment wise bond would be a significant compliance burden on theexporters. It is directedthat the exporters shall furnish a running bond, in case he is required to
furnish a bond, in FORM GST RFD -11. The bond would cover the amount of tax involved inthe export based on estimated tax liability as assessed by the exporter himself. The exporter shallensure that the outstanding tax liability on exports is within the bond amount. In case the bondamount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall
furnish a fresh bond to cover such liability.

5. FORM RFD -11 under rule 96A of the CGST Rules requires furnishing a bank guaranteewith bond. Field formations have requested for clarity on the amount of bank guarantee as asecurity for the bond. In this regard it is directed that the jurisdictional Commissioner may decideabout the amount of bank guarantee depending upon the track record of the exporter. IfCommissioner is satisfied with the track record of an exporter then furnishing of bond without
bank guarantee would suffice. In any case the bank guarantee should normally not exceed 15%of the bond amount.

6. As regards LUT, it is clarified that it shall be valid for twelve months. If the exporter failsto comply with the conditions of the LUT he may be asked to furnish a bond.Exports may beallowed under existing LUTs/Bonds till 31st July 2017. Exporters shall submit the LUTs/bond inthe revised format latest by 31st July, 2017.

7. It is further stated that the Bond/LUTshall be accepted by the jurisdictional
Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the
exporter. The exporter is at liberty to furnish the bond/LUT before Central Tax Authority or
State Tax Authority till the administrative mechanism forassigning of taxpayersto respectiveauthority is implemented.However, if in a State, the Commissioner of State Tax so directs, bygeneral instruction, to exporter, the Bond/LUT in all cases be accepted by Central tax officer tillsuch time the said administrative mechanism is implemented. Central Tax officers are directed to
take every step to facilitate the exporters.

8. Attention is further invited to circular No. 26/2017 – Customs dated 1st July 2017, videwhich it has been clarified that the existing practice of sealing the container with a bottle sealunder Central Excise supervision or otherwise would continue till 01st September, 2017. Suchsealing shall be done under the supervision of the officer having physical jurisdiction over theplace of business where the sealing is being done. A copy of the sealing report would be
forwarded to the Deputy/Assistant Commissioner having jurisdiction over the principal place ofbusiness.

9. These instructions shall apply to exports on or after 1st July, 2017. It is requested thatsuitable trade notices may be issued to publicize the contents of this circular.Difficulty, if any, inthe implementation of the above instructions may please be brought to the notice of the Board.Hindi version would follow-sd-

(Upender Gupta)
Commissioner (GST)

Download:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-4-gst.pdf

Circular no-03/2017-F. No. 349/75/2017-GST-Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg

Circular No. 3/3/2017 – GST

F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 5th July, 2017

To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/ Director General of Systems

Madam/Sir,
Subject: Proper officer relating to provisions other than Registration and Compositionunder the Central Goods and Services Tax Act, 2017–Reg.

In exercise of the powers conferred by clause (91) of section 2 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) read with Section 20 of the Integrated Goods andServices Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the CentralGoods and Services Tax Act, 2017, the Board, hereby assigns the officers mentioned inColumn (2) of the Table below, the functions as the proper officers in relation to the varioussections of the Central Goods and Services Tax Act, 2017 or the rules made thereunder given
in the corresponding entry in Column (3) of the said Table:-

Download;-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-3-gst.pdf

CIRCULAR NO-02/2017-F. No. 349/82/2017-GST-Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg

Circular No. 2/2/2017-GST

F. No. 349/82/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 4thJuly, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)

Madam/Sir,

Subject: Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.

Various communications have been received from the field formations and exporterson the issue of difficulties being faced while supplying the goods or services for exportwithout payment of integrated tax and filing the FORM GST RFD -11 on the common portal(www.gst.gov.in), because of which exports are being held up.

2. Whereas, as per rule 96A of the Central Goods and Services Tax Rules, 2017, anyregistered person availing the option to supply goods or services for export without paymentof integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking. This bond orLetter of Undertaking is required to be furnished in FORM GST RFD-11 on the commonportal. Further, Circular No. 26/2017- Customs dated 1st July, 2017 has clarified that theprocedure as prescribed under rule 96A of the said rules requires to be followed for the exportof goods from 1st July, 2017.

3. Another issue being raised by various stakeholders is that the Bond/Letter of
Undertaking is required to be given through the proper officer which is to be furnished to thejurisdictional Commissioner as per sub-rule (1) of rule 96A of the said rules. Takingcognizance of the fact that a large number of such Bonds/Letter of Undertakings would berequired to be filed by the registered exporters who would be located at a distance from theoffice of the jurisdictional Commissioner, it is understood that the furnishing of such
bonds/undertakings before the jurisdictional Commissioner may cause hardship to theexporters.

4. Thus, in exercise of the powers conferred by sub-section (3) of section 5 of the CGSTAct, 2017, it is hereby stated that the acceptance of the Bond/Letter of Undertaking requiredto be furnished by the exporter under rule 96A of the said rules shall be done by thejurisdictional Deputy/Assistant Commissioner.

5. Further, in exercise of the powers conferred by section 168 of the said Act, for thepurpose of uniformity in the implementation of the said Act, the Bond/Letter of Undertakingrequired to be furnished under rule 96A of the said rules may be furnished manually to thejurisdictional Deputy/Assistant Commissioner in the format specified in FORM RFD-11 tillthe module for furnishing of FORM RFD-11 is available on the common portal. The
exporters may download the FORM GST RFD-11 from the website of the Central Board ofExcise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictionalDeputy/Assistant Commissioner.

6. The above specified provisions shall be applicable to all applications which have beenfiled on or after 1st July, 2017. It is requested that suitable trade notices may be issued topublicize the contents of this circular.

7. Difficulty, if any, in the implementation of the above instructions may please bebrought to the notice of the Board. Hindi version would follow.Sd/-

(Upender Gupta)
Commissioner (GST)

Download:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-2-gst.pdf

CIRCULAR NO -01/2017-F. No. 349/75/2017-GST-Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg

Circular No.1/1/2017

F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, Dated the 26th June, 2017

To,

The Principal Chief Commissioner/Chief Commissioners/ Principal
Commissioner/ Commissioner of Central Tax (All) / Director General of Systems

Madam/Sir,

Subject: Proper officer for provisions relating to Registration and
Composition levy under the Central Goods and Services Tax Act, 2017 or the
rules made thereunder – Reg.

In exercise of the powers conferred by Clause (91) of section 2 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to asthe Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of2017) and subject to sub-section (2) of section 5 of the said Act, the Board, herebyassigns the officers mentioned in Column (2) of the Table below, the functions asthe proper officers in relation to the various sections of the of the said Act or therules made thereunder mentioned in the corresponding entry in Column (3) of thesaid Table:-

Download……https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-1-on-Proper-Officer.pdf