Extension of due date of GST returns

Extension of due date of GST returns

[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. 20/2017 – Central Tax New Delhi,

08th August, 2017 

G.S.R. …..(E).—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:- 

Table

 Serial Number           Month                 Time period for filing of details in FORM GSTR-3

1.                              July, 2017                       11th to 15th September, 2017 

2.                             August, 2017                    26th to 30th September, 2017. 

2. This notification shall come into force with effect from the 8th day of August, 2017.

 [F. No.349 /74 /2017-GST(Pt.)]

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

GST rollout: JOB WORK ON TEXTILE WORKS, TRACTOR PARTS, E-WAY BILL

The GST rates on textile job works like stitching and embroidery, and tractor parts were cut on Saturday, while e-way bill provisions relating to online pre-registration of goods before transportation were relaxed.

The all-powerful GST Council, headed by finance minister Arun Jaitley and comprising representatives of all states, decided to tax all job works in the textile sector, from embroidery to weaving, at five percent instead of previously decided 18 percent.

This 5 percent rate will be applicable for job works in apparel, shawls and carpets. To make farm equipment cheaper, tractor parts would attract the Goods and Services Tax (GST) rate of 18 percent instead of 28 percent previously.

Government work contracts would attract 12 percent GST with input tax credit, Jaitley said.

The Council also gave in-principle approval to anti-profiteering measures and setting up of a Screening Committee in 15 days to see if tax reductions after implementation of GST have been passed on to consumers

GST Rates of interest-Notification 13/2017

GST - Rates of interest-Notification 13/2017

The rates of interest are same as mentioned in the Act. The notification ratifies the rates.

This notification shall come into force from the 1st day of July, 2017

Sections	Interest p.a.
Sec 50(1)- Failure to pay tax	18%
Sec 50(3)- Less tax paid/ excess ITC availed	24%
Sec 54(12)- Interest on refunds withheld in an appeal later given	6%
Sec 56- Interest on delayed refunds	6%
Proviso to 56- Interest on refunds ordered in an appeal	9%

The same notification has also been made under IGST (notification 6).

HSN Codes-Notification 12/2017

Every registered person with turnover more than 1.5 crores must mention the HSN Codes in each and every invoice.

However, the numbers of digits to be mentioned in the Invoice depends on the annual turnover in the preceding financial year.

Turnover in previous FY	No. of digits
Upto Rs. 1.50 Cr	NIL
More than Rs. 1.50 Cr. & upto Rs. 5 Cr	2 digits
More than Rs. 5 Cr	4 digits

This is effective from 1st July, i.e., all invoices from 1st July must be GST compliant and have details of HSN codes.

The same notifications have also been made under IGST (notification 5).

Last date to file Service Tax-3 return extended till April 29(FY 2015-16)

Last date to file Service Tax-3 return extended till April 29(FY 2015-16)

The tax authority has extended last date till April 29 for filing of Service Tax-3 return in view of difficulties being faced by tax payers with regard to Automation of Central Excise and Service Tax (ACES) website.

The Central Government has extended the date of filing of ST-3 returns to April 29 from April 25,2016 owing to certain difficulties being faced by the taxpayers in the ACES application, official statement said.

As per the earlier order, the last date for filing was April 25.2016

E-FILING METHOD AND CHANGE OF WEBSITE IN TAMIL NADU

E-FILING METHOD AND CHANGE OF WEBSITE IN TAMIL NADU

        The Government of Tamil Nadu has introduced e-C Tax Project on 29.1.2016 from the existing old system to a new system,

        Old System:     www.tnvat.gov.in

        New System:    www.ctd.tn.gov.in

DIFFERENCES BETWEEN OLD SYSTEM AND NEW SYSTEM

DETAILS	OLD SYSTEM	NEW SYSTEM
Entering address	www.tnvat.gov.in	www.ctd.tn.gov.in
New Dealer Signup	After making sign-up passwords will be sent to the dealer's e-mail ID	After making sign-up passwords will be sent to the dealer's e-mail ID or the Mobile number (The OTP i.e. One time password sent to Mobile should be entered within three minutes) The e-mail-ID and mobile number linked with one TIN cannot be used for other TIN.
PAN Details	Invalid PAN details to be modified by giving details manually	The dealer will be prompted to update PAN details as per CBDT, if it is invalid. Existing PAN details and details as per CBDT are shown to the dealer for verification and will be updated into system once submitted. Dealer can use data correction functionality only once and before amendment.  After doing amendment, dealer cannot use data correction functionality.
Payment	Cash / Cheque / Demand Drafts accepted for payment and also e-Payment	No Cheque / Cash payments will be accepted at Assessment Circles for all remittances including Registration Fees. Only E-payment will be allowed for all payments. In order to make payment against old demand, dealer can select the option of "Against Order for Past Period" in Payment Type under e-Payment menu.
Digital Signature	….	Facility for filing of returns using Digital Signature has been introduced. The dealers who filed E-returns need not file hard copy of returns filed.  But the dealers having no digital signature facility should file hard copy of returns or documents filed by affixing the signature of the dealer or the person authorized within the stipulated period, Failure to submit the signed hard copy of such electronic form or document, along with such enclosures, within the period prescribed shall invalidate such electronic submission. All persons registered under the Companies Act, 1956 (Central Act 1 of 1956) or the Companies Act, 2013(Central Act 18 of 2013) as the case may be,shall submit the application and connected documents in electronic form with digital signature certificate only.
Filing of returns	Only TNVAT and CST returns are filed electronically.	Monthly Returns under TNVAT Act, CST Act, Entertainment Tax Act and Tamil Nadu Tax on Motor Vehicles Act were to be filed from the month of March 2016 (February 2016 returns) along with payment.
C Form and F Form generation	Filing of monthly returns along with payment and online generation of C Form and F forms can be done only upto the month of January 2016 returns	From March 2016 (February 2016 return) monthly returns along with payment and online generation of C Form and F Form can be done.
Form LL	…	E-Transit pass (Form LL) shall be generated from 1.3.2016.
Form JJ, MM, KK	…	Online generation of Form JJ, Form MM, and Form KK has to be generated only electronically from 1.3.2016 onwards.
TDN and TDS payments	…	Generation of TDN by Contractors and online TDS payment has to be done from 1.3.2016
Signup by Chartered Accountants, Cost Accountants and VAT Practitioners and others.	Any one can enter into the website and file returns.	Only registered dealers or person with valid TIN and other Registration can enter into the website. New Facility has been introduced for Chartered Accountants, Cost Accountants, VAT Practitioners and Others i.e. Government Departments, Foreign Diplomatic Mission, Consulates (FDMC) CA and CMA Logistic Service Provider (Transporter, C and F agent, Custodian, postal agency etc., registered with the Commercial Taxes Department to enter into the Website and for that purpose they should signup in the new system and get   authorised to do certain activities otherwise they cannot enter into the website
Filing of Revised Returns	Any revised return to be filed manually upto the month of January, 2016	Revised return from February 2016 to be filed through E-returns>File my return only

If there are more doubts follow the following procedure.

1.   Go to the Browser and type www.ctd.tn.gov.in and enter into Commercial Taxes Department's new portal website.

2.   On the right side bottom Getting Started window will appear and go through the system requirements and update your system if necessary. Updating of system requirements will be possible only to the registered users of this portal.

3.   In Serial No.1 of Sign Up For Existing Dealer and Sign Up for New User, Click the Click here menu available. The following details will be available for download.

·        How to File E-Return for Unregistered dealers

·        How to File Works Contractor Form S

·        How to Proceed E-Payment

·        How to Generate Online Statutory Forms through Returns

·        How to Use Digital Signature

·        How to Apply E-Refund

·        How to apply E-appeal

·        How to Sign up for Web Portal

·        How to E-Register

·        How to File E-Return

·        How to Declare Check post e-Forms and Transit Pass

HOW TO SIGN UP IN THE NEW PORTAL OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT

HOW TO SIGN UP IN THE NEW PORTAL OF

COMMERCIAL TAXES DEPARTMENT

   1.            Go to the Browser

   2.            Type ctd.tn.gov.in and enter

   3.            Click Commercial Taxes Department, Tamil Nadu

              https://ctd.tn.gov.in

   4.            A new window Home for Commercial Taxes Department will be visible.

   5.            Click e-services (click here to Login or Sign Up)

   6.            On the right side Sign In window will appear.

   7.            For the first time in ctd.tn.gov.in website click New User? Sign up.

   8.            New Applicant / Existing Dealer Sign Up Form is visible.

   9.            In User Type there are 7 categories:

·        C & F Agent / Courier / Consignor / Custodian / LSP / Postal Agency

·        Chartered Accountants (CA) / Cost and Work Accountants (CWA)

·        Foreign Diplomatic Mission / Consulates (FDMC)

·        Government Department (Entry with TIN if registered)

·        New Applicant / Existing Dealer (Entry with TIN if registered)

·        VAT Practitioner

·        Works Contractee (WC)

10.            Select your category from the above

11.            Then select Type from Select Menu

12.     Then enter the details required like TIN, E-mail ID, First Name, Last Name, Mobile No. Tax Type, RC Effective Date (dd/mm/yyyy) and PAN and Service Tax details wherever necessary and click Submit button.

13.     TNGST dealers must enter VAT RC Date instead of GST RC effective date as per guidelines issued in User Manual (Help) How to sign up for new portal at page 13 (2.2.Existing Dealer Sign Up)