Important Keyword: Section 21 UTGST Act 2017, F. No. S-31011/25/2017-ST-I-DOR, Notification No. 4/2017 – Union Territory Tax.
[F. No. S-31011/25/2017-ST-I-DOR] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939
Notification No. 4/2017 – Union Territory Tax
Table of Contents
GST: [To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
G.S.R. …..(E).— In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic waybill.
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall be deemed to have come into force on the 22nd day of June, 2017.
(S.R. MEENA) Under Secretary to the Government of India
Important Keyword: GST, CGST, Section 22(1) UTGST Act 2017, Section 21 UTGST Act 2017, F. No. S-31011/25/2017-ST-I-DOR, Notification No. 5 /2017 – Union Territory Tax.
[F. No. S-31011/25/2017-ST-I-DOR] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939
Notification No. 5 /2017 – Union Territory Tax
Table of Contents
GST: [To be published in Part II, Section 3, Sub-section (i) of theOfficial Gazette of India, Extraordinary]
G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Andaman and Nicobar Islands, namely:–
Short title and Commencement.
1. (1) These rules may be called the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents, offences and penalties, job work, electronic commerce, settlement of funds, transitional provisions, and miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, with the following modifications, namely:-
in Rule 1,- for the words and figures “ the Central Goods and Services Tax Rules, 2017”, the words, brackets and figures “the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017” shall be substituted;
(b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- “(4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- “Provided further that in the case of a claim under sub-section of section 140, the application shall specify separately—the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i); andthe value of claims of Octroi levied by the Port Blair Municipal Council in exercise of powers conferred under Section 80 (1) (e) of the Andaman and Nicobar Islands (Municipal) Regulations, 1994.”;
(d) in rule 117, clauses (a) and (b) of sub-rule (4) shall be omitted;
(e) for rule 119, the following rule shall be substituted, namely:- “Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section (14) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.”
(f) the following explanation shall be inserted at the end of these rules, namely:- ‘Explanation.- For the purposes of these rules, it is hereby clarified that all references to section 140 of the Central Goods and Services Tax Act, 2017, shall be construed to refer to section 18 of the Union Territory Goods and Services Tax Act, 2017.’
(S.R.MEENA) Under Secretary to the Government of India
Important Keyword: Section 22(1) CGST Act 2017, Section 21 UTGST Act 2017, Notification No. 9/2017 – Union Territory Tax, F. No. S-31011/25/2017-ST-I-DOR.
[F. No. S-31011/25/2017-ST-I-DOR] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939
Notification No. 9/2017 – Union Territory Tax
Table of Contents
GST: [To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
G.S.R(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Lakshadweep, namely:–
Short title and Commencement.
1. (1) These rules may be called the Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents, offences and penalties, job work, electronic commerce, settlement of funds, transitional provisions, and miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, with the following modifications, namely:-
(a) in rule 1,- (i) for the words and figures “the Central Goods and Services Tax Rules, 2017”, the words, brackets and figures, “the Union territory Goods and Services Tax (Lakshadweep) Rules, 2017” shall be substituted;
(b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- “(4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and
Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- “Provided further that in the case of a claim under sub- section (1) of section 140, the application shall specify separately— the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; andthe serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub- clause (i).”;
(d) in rule 117, clauses (a) and (b) of sub-rule (4) shall be omitted;
(e) for rule 119, the following rule shall be substituted, namely:- “119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub- section (14) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.”;
(f) the following explanation shall be inserted at the end of these rules, namely:- ‘Explanation.- For the purposes of these rules, it is hereby clarified that all references to section 140 of the Central Goods and Services Tax Act, 2017, shall be construed to refer to section 18 of the Union Territory Goods and Services Tax Act, 2017.’.
(S.R. MEENA) Under Secretary to the Government of India
[F. No. S-31011/25/2017-ST-I-DOR] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939
Notification No. 10/2017 – Union Territory Tax
Table of Contents
GST: [To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:-
Table
Serial Number
Section
Rate of interest
(1)
(2)
(3)
1.
Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017.
18 per cent.
2.
Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017.
24 per cent.
3.
Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017.
6 per cent.
4.
Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017.
6 per cent.
5.
Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017.
9 per cent.
2. This notification shall come into force with effect from the 1st day of July, 2017.
(S.R. MEENA) Under Secretary to the Government of India
Important Keyword: Section 10 CGST Act 2017, Section 21 UTGST Act 2017, F. No. 354/117/2017- TRU (Pt. III), Notification No. 16/2017 – Union Territory Tax.
[F. No. 354/117/2017- TRU (Pt. III)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the13th October, 2017
Notification No. 16/2017 – Union Territory Tax
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory 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. 648 (E), dated the 27th June, 2017, namely:-
In the said notification, for the words “seventy-five lakh rupees”, the words, “one crore rupees” shall be substituted.
(Ruchi Bisht) Under Secretary to Government of India
