Engage or Dis-engage of GST Practitioner under GST in India

ENGAGING OR DISENGAGING GST PRACTITIONERS

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

A GST Practitioner can undertake any or all of the following activities on behalf of a registered person:

(a) furnish details of outward and inward supplies

(b) furnish monthly, quarterly, annual or final return

(c) make deposit for credit into the electronic cash ledger

(d) file a claim for refund and

(e) file an application for amendment or cancellation of          registration.

But it has been provided that a confirmation from a registered person shall be sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner.

In addition, a GST practitioner shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such a registered person who has authorised him to be his GST practitioner.

For the purpose of maintenance of computerised or manual accounts and preparation of tax returns and online filing of returns in GST Portal and payment of taxes, fees and other dues thereon, experienced or skilled or qualified persons approved were needed. 

For this purpose taxpayers can engage from the following categories of approved personnel.

1.  Advocate

2.  Chartered Accountant holding COP

3.  Graduate or Postgraduate degree in Commerce

4.  Graduate or postgraduate in Business Administration

5.  Retired Government Officials

In the GST Portal, taxpayers can engage GST Practitioner from the above categories according to their choice.

Taxpayers can verify the details of Enrolment Number/GSTP ID if available with them or choose the name and address of GSTP in GST Portal by following the guidelines given below. 

HOW TO VERIFY THE GST PRACTITIONER ENROLMENT DETAILS IN GST PORTAL

Please enter in GST portal and choose Services and click.

Now choose User Services and then choose “Locate GST Practitioner (GSTP)”

Now enter Enrolment Number/GSTP ID of the GST Practitioner if already available or already engaged and click.

The taxpayer can choose GST Practitioner area wise by clicking Name / Area.

Now choose State from the Drop Down menu.

Now choose District from the Drop Down menu

Now enter Pincode in the box provided and click SEARCH.

In the new window list of GST Practitioners with Name, Category, Enrolment Number / GSTP ID, Address and Email-ID and Mobile Number.

Now choose the GST Practitioner and engage for GST accounting, preparation of tax return, e-filing, e-payment etc.

HOW TO ENGAGE A GST PRACTITIONER

Please login into the GST Portal by entering Username and Password and CAPTCHA details.

Now click Services and then User Services and then Engage / Disengage GST Practitioner (GSTP).

Now search GST Practitioner Details with GSTP ID Details if already available.  If there are no details of Enrolment Number / GSTP ID then choose Name & Address by ticking in the circle provided.

Now a new window with Name, State, District and Pincode will be available.  Enter the name of the State (Mandatory field) and District and Pincode details and click SEARCH.

Now the details of GST Practitioners with Name of GSTP, Enrolment Number / GSTP ID, Address, Mobile Number, E-mail Address will be available.  Now choose the GST Practitioner by ticking against the name of GSTP in the Select column and then Click ENGAGE Button. 

Terracotta idols rate of GST in India

TERRACOTTA IDOLS – GST RATE OF TAX

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017.

The Central Government has clarified that terracotta idols made of clay will be eligible for NIL rate under Sl.No. 135A of notification 2/2017 dated 28.6.2017 including repairs and maintenance done for such goods.

The Central Government Notification is given below for ready reference. 

Circular No. 20/20/2017-IGST

F. No. 354/320/2017 –TRU (Pt) Government of India Ministry of Finance Department of Revenue

Tax Research Unit

North Block, New Delhi

Dated the 22nd of November, 2017

To,

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

Subject: Issue related to classification and GST rate on Terracotta idols – regarding

The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated

28.06.2017).

2.         In this connection, references have been received as to whether this entry would cover idols made of terracotta.

3.         The matter has been examined. As terracotta is clay based, terracotta idols will be eligible for Nil rate under Sl. No.135A of notification 2/2017 dated 28.06.2017.

maybe, is leviable on repairs and maintenance done for such goods.

4.         Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow.

(Ruchi Bisht) Under Secretary (TRU)

Rigs, tools and spares on all goods on wheels GST rate of tax on movement

GST RATE OF TAX ON MOVEMENT OF RIGS, TOOLS AND SPARES AND ALL GOODS ON WHEELS LIKE CRANES

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India. 

The Central Government has clarified that inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] was discussed in GST Council’s meeting held on 10th November, 2017 and the Council recommended that the circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods, and except in cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated ‘neither as a supply of goods or supply of service,’ and consequently no IGST would be applicable on such movements. The Central Government has also reiterated that applicable CGST/SGST/IGST, as the case maybe, is leviable on repairs and maintenance done for such goods.

The relevant Central Government Notification is given below for ready reference.

F. No. 354/320/2017 –TRU (Pt ) Government of India Ministry of Finance Department of Revenue

Tax Research Unit

To,

North Block, New Delhi

Dated the 22nd of November, 2017

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

Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.

The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in cases where such movement is for further supply of the same conveyance] was examined and a circular 1/1/2017-IGST dated 7.7.2017, was issued clarifying that such inter- state movement shall be treated “neither as a supply of goods nor supply of service” and therefore would not be leviable to IGST.

2.         The issue pertaining to inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] was discussed in GST Council’s meeting held on 10th November, 2017 and the Council recommended that the circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods, and except in cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated ‘neither as a supply of goods or supply of service,’ and consequently no IGST would be applicable on such movements.

3.         In this context, it is also reiterated that applicable CGST/SGST/IGST, as the case maybe, is leviable on repairs and maintenance done for such goods.

4.         Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow.

(Ruchi Bisht) Under Secretary (TRU)

Paddy milling into rice on job work basis - Rate of services tax under GST

PADDY MILLING INTO RICE ON JOB WORK BASIS RATE OF SERVICES TAX UNDER GST

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The milling of paddy is not an intermediate production process in relation to cultivation of plants and it is a process carried out after the process of cultivation is over.  Paddy has been harvested and processing of paddy into rice is not usually carried out by cultivators but by rice millers. Milling of paddy into rice also changes its essential characteristics. Therefore, milling of paddy into rice cannot be considered as an intermediate production process in relation to cultivation of plants for food, fibre or other similar products or agricultural produce.

In the above circumstances, the Central Government has clarified that milling paddy into rice is not eligible for exemption under S. No 55 of Notification 12/2017 - Central Tax (Rate) dated 28th June 2017 and corresponding notifications issued under IGST and UTGST Acts.

        GST rate on services by way of job work in relation to all food and food products falling under Chapters 1 to 22 has been reduced from 18% to 5% vide notification No. 31/2017-CT(R) [notification No. 11/2017-CT (Rate) dated 28.6.17, S.No. 26 refers]. The Central Government has clarified that milling of paddy into rice on job work basis, is liable to GST at the rate of 5%, on the processing charges (and not on the entire value of rice).

To view the Central Government Circular click the link given below:

https://www.blogger.com/blogger.g?blogID=6427196443664751469#editor/target=post;postID=7665722673676020694;onPublishedMenu=allposts;onClosedMenu=allposts;postNum=0;src=link

E-commerce operator exemption from registration eligibility on aggregate turnover basis in India

EXEMPTION FROM REGISTRATION OF ELECTRONIC COMMERCE OPERATOR WHOSE AGGREGATE TURNOVER IS BELOW RS.20. LAKHS AND 10 LAKHS IN SPECIAL CATEGORY STATES

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The Central Government has notified that the persons making supplies of services, other than supplies specified under sub- section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act and Rs.10 Lakhs in respect of “Special Category States”.

The Central Government Notification is given below for ready reference:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India

Ministry of Finance

(Department of Revenue)

[Central Board of Excise and Customs]

Notification No. 65/2017 – Central Tax

New Delhi, the 15th November, 2017

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 23 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 specifies the persons making supplies of services, other than supplies specified under sub- section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

[F. No.349/58/2017-GST(Pt)]

(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India