Contents E G A P
Acronyms in GST
I-13
Section Index
I-17
CHAPTER 1 1
GST - An overview
CHAPTER 2 35
IGST, CGST, SGST and UTGST
CHAPTER 3 41
Taxable event in GST
CHAPTER 4 82
Supply of goods or services or both
CHAPTER 5 97
Classification of goods and services
CHAPTER 6 Value of taxable supply of goods or services or both
I-5
114
S T N E T N O C
I-6 E G A P
CHAPTER 7 Valuation Rules if value for GST not ascertainable
139
CHAPTER 8 VAT concept and its application in GST
155
CHAPTER 9 Input Tax Credit (ITC)
162
CHAPTER 10 Input Tax Credit - Other issues
188
CHAPTER 11 Input Tax Credit when exempted as well as taxable supplies made
198
CHAPTER 12 Input Service Distributor (ISD)
206
CHAPTER 13 Person liable to pay tax
212
CHAPTER 14 Place of supply of goods or services or both other than exports or imports
226
CHAPTER 15 Place of supply in case of export or import of goods or services or both
248
S T N E T N O C
I-7
E G A P
CHAPTER 16 Exports and Imports
285
CHAPTER 17 Special Economic Zones (SEZ) and EOU
329
CHAPTER 18 Time of supply of goods and services
337
CHAPTER 19 Reverse charge
348
CHAPTER 20 Exemption from GST by issue of Notification
362
CHAPTER 21 Concessions to small enterprises in GST
373
CHAPTER 22 Construction and Works Contract Services
397
CHAPTER 23 Real Estate Services relating to residential and commercial apartments
421
CHAPTER 24 TDR/FSI/Upfront amount in long term lease in real estate transactions
453
S T N E T N O C
I-8 E G A P
CHAPTER 25 Distributive Trade Services
476
CHAPTER 26 Passenger Transport Services
500
CHAPTER 27 Goods Transport Services
514
CHAPTER 28 Financial and related services
529
CHAPTER 29 Leasing or rental services and licensing services
556
CHAPTER 30 Software and IPR Services
568
CHAPTER 31 Business and production services
579
CHAPTER 31A Job Work
604
CHAPTER 32 Telecommunication, broadcasting and information supply
632
S T N E T N O C
I-9
E G A P
CHAPTER 33 Community social, personal and other services
640
CHAPTER 34 Government related activities
685
CHAPTER 35 Basic procedures in GST
720
CHAPTER 36 Registration under GST
740
CHAPTER 37 Tax Invoice, Credit and Debit Notes
780
CHAPTER 38 E-way Bill for transport of goods
811
CHAPTER 39 Payment of taxes by cash and through input tax credit
856
CHAPTER 40 Returns under GST
878
CHAPTER 41 Assessment and Audit
923
S T N E T N O C
I-10 E G A P
CHAPTER 42 Demands and recovery
936
CHAPTER 43 Refund in GST
974
CHAPTER 44 Powers of GST Officers
1037
CHAPTER 45 Offences and penalties
1050
CHAPTER 46 First Appeal and revision in GST
1061
CHAPTER 47 Appeal before Appellate Tribunal
1075
CHAPTER 48 Appeals before High Court and Supreme Court
1085
CHAPTER 49 Prosecution and compounding
1089
CHAPTER 50 Provisions relating to evidence
1098
S T N E T N O C
I-11
E G A P
CHAPTER 51 Electronic Commerce
1105
CHAPTER 52 Miscellaneous issues in GST
1117
CHAPTER 53 GST Compensation Cess
1154
CHAPTER 54 Transitory Provisions
1160
CHAPTER 55 Constitutional Background of GST SUBJECT INDEX
1165 1179
9 R E T P A H C
Input Tax Credit (ITC)
.n x i ae t t a dt eS s a e bh nt n oi i t d a e nt i t c s e e l l do sc i s Ti x Sa Gt t sa a h Tt Ss . Ged r ue fs o m n te u p s edn cn o na c os e ce r exa r ah ot t cfo eob t hc r t o e sf f s i e )ec Cgi Tn v r Id ie ( t s a i cr d s o ea r s c Cs d o xd o ai Tog v h ta c u i pCh Tw nI I
9.1 ITC is core provision of GST
. t c A T S G C f o ) 3 6 ( 2 n o i t c e s ’ x a t t u p n i ‘ f o t i d e r c s n a e m ” t i d e r c x a t t u p n I “
tlrx ng a u oa n oi t pi t s v r nps t d o i a e u o r pp p fco o ogn yf no ns i l f r a o oa o. n i ( ] f e t d e i ret rd c n n e e l A h i r fia l b u i e(p T Wb g spi Dd ulS e e G -os h. o sC t i y t gb ,c sf t o s yd A c e ne AT n) 5 As i ( sS s 7 .uu i G e h 1 t debn C i bf rf wo o e o i do t ytec 5 n5 r ce dn u1 e s vea tn d n i r sn i d i e o eh et d i st r e t dn c r fi c e oiu i xs orf c a gor e t p n ldos to a efs u t s s i p r p uoa ne a e’ i t s p e cc i r r h o diud e v c f or nr u c c ae e s l ssed b n h t i e e o g cutk i i p l n c e v e i nio r l i )l sl e l i s yhb ‘ t a eh no ta t hs u bp e pdr tm a nn oc x i ha i e ,as[ t ) l )e s sc t c dsi i mh d odv i o c e r oo a u r e l gg c c s s ( Wide definition of input, input services and capital goods
Burden of proof on taxable person availing input tax credit
. em] um C t oT a ecI t . hn s g c n es n al he i t i hma rt xv e draa netn i up9t 9 s ra i e m l y=i a l l 1 en 5e do7 m yTi or t t a Sr di o G ec d fi f e ne0d en7i t e8 )v x b1 o ey 0r tb fi 2p e (n nd a e c ev be i w fc a .l o e v t er. a r h ue t b t a n d na l e nc h i n s so i a i s ts w i d t i ee , c r n e Co s xc a ae c Th s i tT h u . t pe n nm-[ I I e et . -h ) u C ct S s a ( t ys 2 r 0 f2 oo t Input Tax Credit is in nature of benefit/concession can be only as per provisions of statute CTO
ALD Automotive (P) Ltd
,d ) Te g Sr Ga Ch(cs x)e aTd t S u lGl a c rTn t i U n( d ex n Ca — eta y m s hr i w to s h t o n i l o r l a t r o ee f et d s mn a a ,o ’ n m i x on a s h Ut t rr t e o u pob ) p d Tr n e i So ‘ r s Ge s e e t I c n s(i i x v fig a r e et e d rd s t aer c to oa A t rs T ngd eo S ot i o G t n g I a C l , f ) f eT o o rS y nGl ) i 2 p 6 ”Sp ( x(u 2 axs n tay ttn o u i ea t t pa c n e I tn So S “
9.1-1 Input Tax
s d o o g f o t r o p m i n o d e g r a h c x a t s e c i v r e s d n a s d o o g d e t a r g e t n i e h t ) (
9 n o i t c e s f o ) 4 ( d n a ) 3 ( s n o i t c e s b u s f o s n o i s i v o r p e] hT t S rG e dC nf uo ee l g b r aa yh ac pe s xr ae t v ee h[ r t ) (
a b
f o 5 n o i t c ] eT s S fG o I )f 4 o ( de ng r aa )h 3 c ( se ns r oe i t v c e er s [ t b uc sA fx o a sT ns oe i c s i i v v or re pS ed hn t a rs e d do no uG ed l b e at a yr ag pe xn t aI t ee h ht t ) (
c
fe o g r )a 4 ( h nc oe i s t r c e ev s e b r [ ut sc dA nx aa )T 3 ( s e nc oi i v t r c e eS s b d un sa fs o d so no oG i s e i t v oa rt pS e ev hi t t c re e p ds ne ur ee l h b atr yfo ao] p9T xnS aoG i t t S ec f eo hs t ) (
d
162
T S G F O N O I S I V O R P E R O C S I C T I
163
Para 9.1
fe o g r )a 4 ( h nc oe i s t r c e ev s e b r [ ut sc dA nx aa )T 3 ( s e nc oi i v t r c ee s S b d un sa fs o d so no oG i s i y v r oo ri t pr r ee hT t rn e o di nn uU ee l h b at, yf] aoT p7S xnG aoT i t t U ec f eo hs t ) ( e
. y v e l n o i t i s o p m o c e h t r e d n u d i a p x a t e h t e d u l c n i t o n s e o d t u b
Flow of Input Tax Credit Imports – Basic customs duty and IGST paid at the time of import
Inter-state procurement - IGST paid by supplier
Procurement from within State CGST and SGST/UTGST paid by supplier
Taxable Person Taking credit of IGST on imports and inter-state procurement Taking credit of CGST and SGST/UTGST paid on procurement within State
Exports and supplies to SEZ-Zero rated No tax paid
Inter-state supply IGST charged
Supply within State/Union Territory - SGST/ UTGST
Input
Output
IGST
IGST and then CGST and SGST/ UTGST in any order
CGST
After full utilisation of IGST credit, utilise CGST credit for payment of CGST and if balance left, utilise for IGST
SGST/ UTGST
After full utilisation of IGST credit, utilise SGST/UTGST credit for payment of SGST/UTGST and if balance left, utilise for IGST
) C T I ( T I D E R C X A T T U P N I
) do0 t en 2 gi 0 dr 2 ue j t( d an e t. eo v bn on t a sc t a n . he ) h y c cm n t nr e ea b i p r d ee e pd-b em xxe ea s t e le s a e m i ms3 c s r oa e cy C mn S ib( mt d1 ai oh a7 ct p6 tds a m t n ha n o t uc . deon e l s mn e s he aa ssfm s o a x a he a s t s sh e 7 t tn1 n f 1 e eo l b m a = gwn e 1 di o9 uv s3 j fa for en o t a n fm ai o x not a epe t T k m a c2 coi 7 h2 rt Af
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sdms sn a e o s slier h t n i nt i e o s on t p i u e t h b h c et i c s rboi u t ,bh s s t e r f c r ofo A o d ser e nTc e cg aSi nd sGvae nCrr e l e ofs t i hi o t r t i d r 9 o d e n4sur f c ondr ci ooo c i o n ht ccgeo uefsr ssorc t u n yo oi e l t ce l p dp te ee c ut hh fis ei j c t b yi no en up t ss add , ee l r n l s e a t i hnoud sndee e br nag omr oc sea t e. r h b d h e t ptcelc l x da A na ei nh l t T b es d tt anu ntS xa pinG ad nruC t deioof ebfdmo i o r ) r ea1 ts e c i ( t s ud6 d s i e i e r ea1 g r s r epc n e r eeah o i h ybk t r ctc yai e d t e h vao ns wa Emt n o i t c e s n i o t d e r r e f e r r e g d e l t i d e r c c. i t n oc rA t T c eS l G e C ef ho t ) s6 n4 a( e2 mn o rt i e c ge ds eLt tc i A d eT r CS G cC i n f oo r) t c 2 ( e9 l E 4
a dd ee y z ni b i l a i d. t t et u n s i c e a uA mb eT n bS ma oG rc t oi t dC f f eo cd e i d r n n ) oc 9 e ri s t 5 t ( n h c 2 i eT r l . n . t e o o n c no i A dc t i e s rr s T e e u s geS , dpG s e s el C ds l o b e t i af on d xo gs i ea ) lu 4 r t a ( c t b i xd9 p f ae4 a o r t n e tt e o cc u i s n t pic an nge a hr e i t ers r e n hhi h e c t t r a d hu se i e tf o ” r fi s r r oi d e c o gfe oe dlp os eas t gr Lr s yu oa tp i no d y ac t eni e r ol sh i n Cmb t a c a e n i m i l i n mr ooT ” e rcS t i t e l u c p ehG pp t l r nu to E I s “af “
e h t n i r e i l p p u s a y b d. t ec s uA eT bS oG t C df eo d) n0 e6 t ( n 2 i n ro oi t dc ee s s ues cs i e v n r i e s s u yb nf ao se nc an ea r me ”t h e r cu i v f r r e So e ts u r pu no I c “
f ro re e he ht t c e on h a y wn r e ,a s h e t rr co i u v l f r a e r s s o o rp e os s sir ddu oro ooc g e e fs h o t a en yl l i p ,n l pa o ut s sn ser nre a,p ee h c c mn u ,e s n c y. ol i s, bt r eec e pgdA n aT aa mS oh t c G nxeC oebf i oo tr ,t a e ) l d3 e t e r r 8 e( nar 2 b i g ” a , n y r o l e rt i p f oc ps unee sads r adt s r, ms a e e , l wa e n ts ds i u Oyou “bmb
t cu dr ni ne on b ah o t C , si r8 t de1Tc 1 ot4Ie 0 onnel 2 k e, oa gei fmt sc t o cti n h n e tr aoA n esc ) ev t on t i ot sn p i i e Gtos c s c am ehe r bd r tje eibpln hwu ae t xsdnm e , o ai sr t i A t c es ( i t ss Aei v io T Thhg rS StTe d .rpG Ge t a i t e Ci e d h s nd fo et i o ov r t )pC a dd (e hee d x ) att it 2 s ( r Tsde a e 6 e d 1hti s r c n nruv i p e oi noes l i r t I p c pbi c l pfh l l eu o i a s t s cwi rf i n h e h o n i py i c i w t i sl a s ,h t An s d i c wr -oi l ,o CtAs w i TuTs IhSa e lg Gbh i a u C T t vof n [ ar e o r nh me g at s cr s d e so el s e h s t ca s a i i d v c f e r l r e e n s c s i
and
section 43A
CIT Hero Cycles
CIT
Shiv Raj Gupta
S A Builders
CIT
CIT Walchand & Co. J K Woollen Manufacturers CIT
164 Para 9.2
9.1-2 Whether expenditure is ‘in the course of or furtherance of business’ is for businessman to decide, not revenue
9.2 Manner of taking input tax credit
Input tax credit available only if supplier of goods and services has deposited the tax with Government c
T I D E R C X A T T U P N I G N I K A T F O R E N N A M
ts fe o Ae b c -i l nl v oi r i w t e c s un r o di o os i s rv t d o n o r i o rp g e s t i f f o Ah t r ., t e d i l ec p fiA p i T t u o S s n G e eC h r t f e r wo e h sA t n3 e o4 h i n s w i o v . i ] w ot rco o s e ps l n rra k t e e c o hd t t . nA o t mn nuT se i esS m n hnG an wrC u h r f t ce 9e o e v 1r mo 0 A G 2f3 o oo 2 e4 nt n r 1 o sx ui i ndt a et oec r e c e e s do h h er t o t fip t d ,i i t t t d n c o a e e e p ni s j s s b tv e o a r u es nr ph ed cn i a v r T e SS tG u C pf no I e6 h3 t e gl nu i R d ul s c t nn i , e n om su r c e o pd dg en r i e t w s o i l g l eo r f ae yh bt df eo l i y a vn aa ef bo s li l s a ha sb te: i 7 d h1 et 0 r n2 c , xos , ar e t l ou tt u puR b ni T i r S t es G hi TDS
er co ns ae di c rv or ce cs ar no i s hd t o o o bg rf oo sr e e ci i l v p r p e u s s rf oo se dc oi oo gv n fI o [ r1 e 3 i l n p pi o ut sc e es hf t o ys bn do i es ui sv s o i r ep ce i o h vt ] nhh i t to ni awb ) (
t c e j b u s , ) f ( ) 3 ( 1 3 n o i t c e s f o ] s si s na ob i s i e v g or ra ph ec he t s he r t i v we er cn n ao dd ri oa cp cx a at n[ i x da et uf so s t i en ce i m o y va np i no at ) ( n o i t c e s f o s n o i s i v o r p e h t h t i w e c n a d r o c c a n i r e i l p p u s a y b d e u s s i e t o n t i b e. d4 a3 ) (
r o f s e l u R r o t c A s m o t s u C r e d n u d e b i r c s e r p t n e m u c o d r a l i mT iS s G rI of yo r t t n n ee fm o s s le l i s b s aa ) ( e c n a d r o c c a n i r o t u b i r t s i D e c i v r e S t u p n I n7 . a1 y0 b2 , ds ee ul su s R i eT t S o nG tC i d f eo r ) c 1 r( o4 e5 e cl i o u vr nh i t ni aw ) (
sl e e b da i v ct , i ol rp n pp e sam e eu l u hc t o Rl ld Ta d Sfi a Gis y Cl e n fo h o t )nn 2 oi ( sd 6 r 3e e n epi l da u t e Rr n e o t c s i e g r ea r s ae yl bu dR ee l c i i a o vv an eI bn li l d a he si b tr i c d s ee r r Cp xs aa Ts tr u a l pu nc I i t tr a a hp t . s n o i s s i m o e m o s e b y a m e r e h t t a h t e l b i s s o p s i t i , r e v e w o H
ryd dse d a e eo i i t l mr f p o i e c ts egpi n pfudi soses r enec e l hohx t i u t t fa p li o l tR a r tT Nu c ns Ip S i eT a d nG t n ,SiC odG,f y , ceh l o p tgt ) r o 2 op( a nh bu6 scrs3 e e o x t e oa a st l dt u e S tfc r o n i r o v etr e t t mne n uusi corf omoo dase ds eo dh i a toan s f co g n eo i f s hs r lol ye t i y a ft pp l i p pd te a dpue h usr e s t fe h fos t dt o es eg i dnec i i e ar ul v a l ota ph rnv d c pol nu ca st . i tas8 tuo ty1 i t b n 0 , ws eb2 s i d ore p a e 9 c nl i l i c i ,u v 4 a e e c r . r vf ci e . nt s dae r ea rne. Hp oabw
. d e e d n i n o i t a x a l e r l a c i t c a r p d n a d o o G
t e rc c oA i s o nT v i n a S i t y rG n eC. a pfd f eoe t o i )f o 4 t n i ( t c e t6o p i1n b s e ne e o d b r i t rc eo nh o i t ee ttes i rc t d a eei–d o t r r f ve c a i m x,nl o ahirr a h t t tocef u s b u 2 i prsr 2 nohe 0 i c v2 s i ee , et h kc hc w av i cA t i o r h oe e t t w c r dsa n , r eo a n er l y n t s i i uF lt t da n e ir eoc eonl bgaa f nud to i ne o f y nl nd fa lp o l p tn a hudne ssnam v a nree ooel e e sfhr b t r eg e t o et po n hd enit w l to e fs b i o abl o xelgp ado o n f i t )i r* l r Ao p (f
vide
Para 9.2 165
No mechanism to know whether supplier of goods or services has paid the tax
9.2-1 Documentary requirements and conditions for claiming input tax credit
a
b
c
d
e
Input Tax Credit available if tax invoice contains minimum specified details, even if it does not contain all required details -
Proviso
9.2-2 Input tax credit cannot be taken after November of subsequent financial year
30th day of November
) C T I ( T I D E R C X A T T U P N I
166 Para 9.2
,r ts fy nsn o e d I b reub 9d –o h mT m 3e wd. e t nu ndv e ot heeo i i t t k N T m c s n eb . al h i ’ s e t u et 0 e rs h o e d3 t n de r f ne to nb i ef t uo b . etea c ntd debn rde e f . i e us ef f he s vv t i n c a t e o i ea u e h r po sh dr t e eon ee oTc hre s t i p . i t p b o 1 a g feo 2vr e n0 o rt n i c i e t i 2 gae bo a g nea t l 1 v n e i na s n h r i d e 1 i y sh ce e.r l i m cf n eh . i e e rTo ct o . i d u. ’r v o w h f n fr n v c un fe2 i d b i ‘ o 2 h efi m e t 0 o nw ee r t 2 t i ao e e t a , t wma ft t dpc o e o r d s eSA ta dn c u d e ren ey dfe o c o e p ‘ a n b – l w s h a a e e et i ret r n c r n v e i o a n i n a oF l ni a r h s tTi a n dm ’i e o S re b f oh eteGf g d h wt o s h n t fi t i trc d , i t o o ) l n n a we 4 efa e l ( t s e ti t eg 6 e c 1ratn n r edoi pAi n n c t s w o i a eTd t i o i o t hSr h b v l c t l TGo eo ns ei df s *Cw ‘i vide
Debit note with GST can be issued in any subsequent financial year also
fd st re srodo eo a o t e e hoftfrd t ts , c on 1nroy i i x 2tanl eee r i e p g t 0b p i ms yb nr 2e t i aei l e d 9 a ddeers r h fi n h a 0 c o t i nc i t 2ono , e ) a cey,4 dc n Adb1( 2 en C e i t 06 d2 .u T1 af a 1 dutI2sen s f 0sn1n i r Ti s ao o 2s e 1 Sf v i t-e v t e 1 Go n oc tot l -e o e1 e e 1 ng s r m 2trl mteof b 0aei i i o ob r lp 2dha l /etvrei s 6heafdw n d e 1tnel o f e C , i /s i l s mhbo i T 0e a i a t I 6t v rTi cc v fa 1ot . e o eo tp lp .ne r c o tdA pstCp i n Nb e l areTe. T I re l h e a 1 nmyt daSb l i l 2 h G n i u fs r0 l,a l 1 a co) C 2 a r 2v ed e s e i h es 0aa 1 ns c ch reu 2o i a 1 t o n cv r fo1fe dn nn o i y he 1 o i s t i ,, i ) nt ri lwr C v 1 4 g i e ( , o 2n en b t &0 ) i i6rf ve 4 I2 1 g a y p ( om Bi l 6 rl gd r n d 1 Ce oeoe1en -1 e d i dnh n e t .nc not obm f u i l . e e , la ta e C s 1 c . f m T2e d fa hi woo I0s sa tt ee ff2f,s a o o s o a s 1 hd e e ottt t n h n 1 c pe der eroot eh e upmeinr s i t s t i f t p l f it i v e o i r a b a r f oe o e a e vrr l hna nt c ( i opdb Financial year in which the debit note issued is relevant for ITC and not date of underlying invoice vide
t ntn eie kbu e ad q t e ehs bcb nuu ass cgn tni i i u d d s e es r u Cis s r xoi afi f tn Ti tm e u iv pl nee I T mS -i tG oh nc su i s en r o e hn Te k .a T St e Gb hn t i a wc fC i T ,I e t , o w ne i tv i b ey dm fn o i , se i c s n a be. s eH/ .r he t ta no e ony Input Tax Credit on basis of debit note if with GST
,s . to fn si 5i 4t s e ib ol e e i m, t s d g e a o oc n t hl ci i e c c . o n r n vu p a m nn s re ai oe nr tm gi mn dfns xi esie ay h h g t l t cm rr 7e o anuc 2d hose 1n hb cmt =uTxi 0eSiw1 2h s,2 3tGny0 l 2 f i l h Tmo a . 1 t ] eSoti r i C wR1T Gf d [ . edt f I 6dr . 8ec ece n )k uA.o x n 1 sTwt i a s l 2t i u Stp 0e c ti sGA 2d u ( e p eCTb nn t ei fSt o e, noGo be ) Cn 4 t ci sn ( n a fa b 6 hee 1oc eHdn4 )t t .ho(c o t i6A nnct teuc1n i s e m i n b s o d euff i e dcio t y i c l fon f i i wec ndoese et i op vnnvt s eeent d t k i ,n n ) o , a t e r et n a a m p nr ee n e i a o , j dbydi n r l u n n e et a i i vGiac d mn e-ncn ao wRaea A t t ec oA nh o o i H( nnf tA I-tech Plast India P Ltd., In re
,T-o . t8 yeni l urb1 S9N n odue-G1r etd7 0e e C 1 2 yh r o l 0 d l f t h gt2o r a l c n l O ei g r r i ) r t a n l 1 a s ( i fi e 8n te(Mt i 1efay7 l 3 l o l k r e a u a 7 o r e n i c f c 1tt ot en fi 0eac i f 2bdi atc i c n o eAD rnev fis a a u f T n ec o di erS yi tl l lrheG a ld i a totd v C n g e i ten c ufo r i c ncci m r roe axAo ui e )R na Tv l 1 d fit n p(e e tSi p7d eu G d ya u3i hp Cn s v t n rnfam od y i oiofhb t e Fe9o c t t h r -t3todee , s ncbesn ) r e 8 rde o p i 1i oad t o s t 0c sl e nc 2e p e r uA c u hsni sT cri vni l r e r e S 9 a a d1 e G et s Mn0 u rbeC8 . 2 on o f1 edo t 0 7rhsvg 2 a n ) d c u i 1t 4 h r o l ( 0e a 2 o fi6 h 2r 1 gc f1ygMfi o 1 n l f h o no u eo3 i w i Jh t y t d h l st c di fae e p t on npods i a e r o u r s uod l u s e i t d pfMra 8 1 efeotl lo0 s hohfei i 2 v t etedto t / t t ec ra ro r2 od on hA p0 f f t Relaxation for financial year 2017-18
nsn air chu t c 8i . e ) 1hr 9 0wB1 2( 0 32 h9c1R4 r 0 a 2T0 M S2 h G csy or b t i 7ahd e 1Mnl 0 f i fi t 2o i e yndb l e rr u o u Jt c t si det s ori i h oe r t c e ki ppah u t onn w t ( r a9 gu c1 nt i et0 n n r 2 i e a 1 i h t p c r i Rc r e a pTe sSrM G e e t o ht st o i p nh du tnn i d b iao er)i de 9r e l1p di 0 np2 e apu h 4 sst e 0 r cy1 o b i o yf vdb n e nd r du i ,al et t o e r o l fir hpeo subt eop nb I tu
T I D E R C X A T T U P N I G N I L I A V A R O F S T N E M E R I U Q E R
sne= i d1 oi ti i sv d 5 s o ee r7 r cp T Cn xonS acaG Tec0 thw7 u Ta8 ) p. L1 ne . I 0 m e -e 2 t ( u ht ca s t s yf r . oov t e. u t m a e t h s ec hs t e h rt e dr ne up s ra e l y a l en do oy t rda C ei . dcT) n fiI C eegS n t n ( e x i l eba 2 i 0 tyv 2 fi eba ndnm i ee o bi c vt in . fe m o ci n el a er em r uemx t bt ia a t nnr ao9 nc f9 i . ’ r e g d e L t i d e r C c i n o r t c e l E ‘ f o s i s a b n o n e k a t s i C T I , y l l a m r o N
e h t , s e c i v r . e t s n fe o m yn l p r pe uv so eG r o ot f e x a bt sy e a cp i v r d e n s a fr o e rh e c i l u p o pv ut sp i oe t c ee dr ae mu s ss a i wo t td n e er mu i yq ae pr es ci nr e ai vl dp ap u fs I
td n n ea i p d i c e ei v r e ec ce nr et ho n de nr aa es ce i c o i vv r ne i s xs aa t en ue sk s a i t te o nb nt ao cn rnr . a e ce i l i tl p i p pd p ueu srs ecy x ha b t t d et e gu u ap s t ni s s I t. t a Co hT n t s tIi e a e kc ,a r i to e vtv eon wni n x oa a Hc t e s a c n i t o n d n a s e c i v r e s f o e s a c n i e c n a v d a f o t p i e c e r n o e l b a y a p s i T S G ,. y s l t d n o eo s g e r f Po oo d t t e r dh e , et t d o l s t i e b i g t b r n er i r eo c rs es e e be i c l r i tv p o pp nr ue e sb ls l ay a hr ya so bm s nd ds oo ea so ut r g sn e s e pf i em eo t l y u o b l c no ap xp td i au t s: bg e n dyd d i ene r y r fi as a op e t fi e t s o x i ca g i ta o s t ec e ve r r er nh ,pa t i s c e s xt Ar n ao o th Tni t ac Sii u Gxd fs a n or Ct n o tc o fu o i o t s pg s c )n n e A 2 i iw ( sT 6 s y 1n o oS l pG nal o o nr f f i i o t e s s c d s te i i ed en s l h u n e rr u ) e pcm ( ei sh At h
s dsei l hh ei a t ht t [ se n] i n dit r en e uhti fcop nuni c este edir b bne f sad o a ]r 1 hB o2 )R e(Tc R eS iT o s uGvS [ as nG l i c e n hi i nl [ i pct u op sc t uf A ds oT ed r rtS r n a e eG f i wp C e t r if u c eo eo t o fr7 no e3 tth n i n t o b i eeot c dmte reds ot er eate t a cs cd i ei o n vhnu ntud i nme ei i rmi he f t ioc fl e o pcp spns l uer i a see t ebn e en dhv t ey aa hb hm t ) ( a
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s enoe s otl i ui ep t ac t l p a ed c u s [ s e. md h] dor Te [ r a fif w i 2 t ] nt o 2i n n0f e e2o i p b,si t l oc c i t e Aa t r ee e t y a d dc b n f ao n mn e n oi k rF oa f i t t 2ea e 2dc b 0ii 2vnt ,duo t e n c m t n Ar a emc es o cn cC ni ae rT oI nb i f e F onr t e o dih s ev i w s do s oe ep ri t l opp r r e sp s p e ntk u i s ecaf bAmo oTd ,s t l Se i dG a fit eC i s o te pfod oond r8en p3ba
r yndcfse i o l d i i n p a rv ’o rs pe oA e uh er3 n st ht4wd c i e t ens he n fl c,o e a e o ut i hd sntnt e f e c i c T fi . e e t m o i piSrt e d ‘ tns i o c reeel p r n ee r r c pr pvn e soi e xwuv e s a Ge r s t ee l dh ei n b nt tr i tt u daspoyu s i i w bb er n p mi go , d8 r dgee1 h r a hpanTd0 i a t k cpi 2 o , l xada*p t aeet) c t u hrsb A etcw(s) x o .e fa t ho s l cn t l i i t s , a e tt o ti a c t m v d u b Ae nd pcti n TrnAn f SciTeoe f e S m s m Gh o i A s s Ct nGs a ( oCe oi ft bT o tfsnS s daoa i z 1foG 1a i l CC 4l 4p i t neT nyu osI ol l h i n h i t a t c g o c c i uu d erh et e s o c s e wr t r )gt oah a d s e t c n ( t e [ te An r l c y e o i t eb Te l i j p hp d Sr b ss eGe ua aur Shc scCw ) (
*
c
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] 2 2 0 2 1 1 . f . e . w 1 2 0 2 , t c A e c n a n i F f o 9 0 1 n o i t c e S
, h t o b r o s e c i v r e s r o s d o o g e h t d e v i e c e r s a h e h ) ) ( ( vide
CTO
ALD Automotive (P) Ltd
Para 9.3 167
Statute can prescribe time limit for availing Input Tax Credit
9.2-3 No Input tax credit if GST was paid by supplier on advance paid to him
9.3 Requirements for availing Input Tax Credit
a
b
ba the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted vide
) C T I ( T I D E R C X A T T U P N I
f eoo d m t c e i o r ) d o i r 2 e( f u vl 6 ni q t 2 i e 2 t1 n r n 0 n . a s eo ] 2 i t t i , e t t nc sb c n c oA i e A ls sT a l r ga e S a e ho c p G n sst eC d a n l n oo b f i s ao or F g x a9 ee 3 t hpt yn t es r o el r b e i r t d a fi vc e e x ee h t [ at t s Wt i 9 n m 3r de e e o np m r os l e e i a t a b t t s c s i o eh g n t t s ei d rn r r o e e eo s dm ho t o n t p l uy , r o s t e n t r s n rv p a el ue w t me od en h r n l r t a na eu t f s d] ht e o d n t ne r i t a fi dc p ri i e et i oe n h vo c se so i t t i r n c n t o r c l ee re n f b ul no f i e o fe dp et se eut . de al v t a t h fi i i c a e d e A md ho t c e r ec T ) r S eeG ( r hC a t f pyho t ubn h sdo t e 0 el im2 ha t ee vm fa b i l a ,es l s i b . s r fwe e cnor sl i oane r rcr a ye ptu i ae ndtp e e or r xb i ay co ft t a cx ea i faggm t n i r i l t e l a p i u t l f a mpe y d nrr ii s e ,oeu v ah f e t rd sn bo , Ao s tfn s mue o bt s g, ar nr de i e wtep a ul e ol l Db l d o e.a f ] vy x fe i a r o t a c he r v t e ryl 0 l eaa 1r mm ya bs ns sd rr e o couF t o i ge. o h vfrt f ni o n i ne o se tm dv a ae otdg l n nei p u e ui dw p ri o el e l c i ho l et p r [f
,e9lyer i s s 0a bve e e 1vdan ch i n o tnaeha vtoohsm l i t s ne i t i a i gc dn ( t e h yleeret s l l u i l d t i p f w t n h pt n n i c un e e ut e se es deb di o e b p ri t sdn. r t a a n c ] e o tt wes h a i ne n tRn ]be u l e i t 1 lo i o.ta dp 1 c i hnRrc sR As i tT e h TT iSor n b fS Soe Gef o c sd o [i sGGr o sv l B isCere i a 2 fpol inh t o e piR dc e ) n phT ei di a r oucS ae s)( de tvsuG ac)sn s[ 2 d i i i ( oo ft ro g e 6 l a e v1 c p hw r tA t unn, n t f rio2o u eT d 2 i e i S t ec i soi p 0l l s fcG p i e2i o a pv s eC 1 t tr uere f 1 sre dneo fdpf .eeh 7 i mt3 ns.h e ya A. e t l on t . n w sa t eB o s oo t t di 21es t l en e 2 c l R0nete b a u t h s i T2, i cr t g d , i t S i t i l eG e nn c d e r i ud ecsAer n i , be eremu h cci lmd l t x lo nn p i oe i a p a wns cf t i u n l ts i ta i i Ci nc u F e Tbt e e p ep Ieefn hb s t -ddoi
, -rert stnf ehec dno li v e i oet l T s eA p omc e g e np-nc n * t frsou[ n u o e o stb a tvtCes, n e h o T n r t 8i Ite eGc f 1F i t eeI p 0 j n hb .i kr i 2 t c i a e u y , ew stgat r c d exsndpAe e a i a ht d t l ) t sct t nt i , i i n e n ae h m t d hT oe c Cm o sr At.r dt cT e d e i I Te ce d pi nb St e i o dnset Gs r r o m e CoCer d r p A e fexetv( c e s t o das er o T l i )sTg oS e p t a te o (h sd Gr ) u ri 2 p ( rpehe s r n 6 o e h i I i t i 1l u t t ft dq npo c e d p e a ou t eA r i i h n t t d so t sr T c i et isr eS eft i s s e a G n n rysdce i C l i ] e liei n v b i e d p f po t o r i e l o c e s url i f AC pie Ai w w h t T 3o gh r’4 –I ucheA n h l c i ioh 3ne i t a ob vr h,4i to ahwwxnc t a , ,t oe t s nrt i t e se aoci sh c ,t chAa e t wa s sTbd sa od e t ccSnid m N a n G i v nCepa.o m d ‘ r i t r e o sef f s r i s s d n o e f 2 e i rt dt h*s so 2 o0 ni 1saw h n2 ae 4a vide
vide
168 Para 9.3
vide
d
Inputs or capital goods received in instalments
proviso
Credit on basis of invoices uploaded by supplier, even if goods or services are received later, but before filing of return -
ITC eligible only if supplier uploads details of his outward supply in his GSTR-1 vide
Input tax credit available only if supplier of goods and services has deposited the tax with Government c
, s u h T . x a t e h t d i a p s a h r e i l p ps . ui sh rf e o ht t l e u ha wf o wn or no kf od t e s ml i sa i n n ae hp ce eb mo t od ne ss i o ep r o e r hp t ,i s t n t en s e e i r p i pc te Ar
Presently, there is no mechanism by which the recipient of goods or services would know or verify whether supplier has deposited tax with Government.
,sfg t h don c t io onr Ao our Tgt i do Sec s Gh erd Ctroo i eo ed fr r g o e o e f he )ht o b t w ( e nbl ) s , 2 t e ( dos i t 6 1onio f o o w sr ngr s e oee t i hn h p t t t c e o r ede m s ru eho fv t c o i o to e n ec ye d s eng f or p aao rsr r e uaonf phtas n ennsa a e o hs i g r t p r t i n rec i f ope t o c F r e a y l -b ar a aoe w xt hy are t b t e h i el r e w hp t h p,t tun i a s e o he , ss t r d dheo etpo mydg b e ef r ede o det t r n ees ie v g bi em lr l le e a hv hdc e sr uo ta sm i
Delivery to transporter or any person on direction of recipient by supplier is sufficient to take input tax credit
-
T I D E R C X A T T U P N I G N I L I A V A R O F S T N E M E R I U Q E R
. n] e9 e1 b0 2 sa 2 h1 . f . e . w , 8 1 0 2 , et hc TA [ ) t .n t c e Am Td Sn Ge Cm A f( o )T b S ( ) G 2 C ( 6 1 n o) i t i ( c e s o t ) i ( s a d e r e –b em s u i n wre e r
u c o d n e h w C. Tr Iu eo kv aa t f ns ai ch n yi r d a i e d s er o md rn e e t n s i i e) e ht t ,o s nN t on i t e c am s n ng ai r s t n ’o o C t pr i o h sR oL t . le l i . i b ( ‘ e el s t i a t cf no i s , t s un he Tm
n o i t c e S s i r e i r r a c o t s d o o g f o y r e v i l e d t a h t s e t a t s t c A s d o o Gr . fe o y u eb l a o St fy o r e )v 1 i l ( e 9 3d
fde ro e ek l l ema e s s em oe ep t do hr t u sn i ,p t es c aehe o h r ,d t t l a n . rs tt oo o oIn cf . p t e,s c r hei a o e d t r l t i r fa fn e o o ebtoy crhcu negeb ahihy utrtb soeod h r r t e uots p ed m r vo e a ni r i on e rs ,r gs f ae i ,crea t thw c r Aaote sondy dtseu t oreab i ooor r rdp Ge o d o fy e nre o ua p l pi eb, l a a erab e Shy ye l ftul h o obat n )teo r 2 s e i h ( t d t h 3 i t 2ood e n noto h ognc w e i on t hs i e c uc eti s ssen e rrmvr e e vsae pi n h f l f a se i od r Adt t
tm c ao r r t f n s. oe h cs c nst eaa p hps ke ws i d tr a f , hh o t c e dtc a l a e p l hs p e sd e a h ft wo t t a i e cd ,a 5 e 3l d 7pa 1to l Cae s Si r s a 0a s 9bd 9. o 1R o R.g O I. s AF a sn do oo os .g v s fa o e ye r n e g vs i i l n e o dc ro ot f r so e t n a g l i u s pn i o ns t c I UOI
Manwar Tent Factory
Explanation
vide
Explanation Explanation
yl y r l e a vc i i l s e y dh ,p wt eo i v n yo md s nd i o , e o cg nf ei Hn e .v s de on oe gk fa o t ne ob i n t c a ec l l C o T cI rd on f . ran e to yn s uer bge fap o oe ttl n yb er a gex v ai a t sl i e f rdo e s t e i r c r oe a pt l p sr noe aph r st t nh , ac s ura t ho e Tt r
s a h t n e i p i c e r e h t d n a 1 R T S G s i h n i e c i o v n i . 2 ehR t dT aS oG l p s i uh on t i st a i he rd e u i l l c p n pi ud sn ea ht t i et s p r e uc oc ca fo Ot
.s nra oel , Cma op rt i os – c ( un s lc i a r w poP o i t l c oo l y nl t i tef r c s ca Pe i erv s hird Tdea .ese f c d r i o ev h t y r c l c e p i as r ph t y uw l n , opst cpec b u b sl lA uoi T st wS e)rG r r a oeC stmf c e o o cat r ) i s t a v u n ( r ) oc2 e c s o2 ( t ,b s 1 e uen s sco i a v crr i t o e y( c s e nrf s ao o t o mc t y l ) nap r i I i t p( n u os c, s se ks sa a c )h r oc t u c sr an e r t Ip
. do 9 et 1 r r 0 e e 2 t i l s p 2 i g 1 ep . u r – f . esn e heo . h t w s, ttr a y 8 e hb p1 t 0 ddd2 eee, t mdrc i e evs t A eoi ) drg t epen bere r la hm l cd a sun he se sc ti f i vom , t r A t( c e n Asu T TeoS h c St cG Ge aC Cr fen o h o )wd b d ( sne ) a e t 2 c r f ( i e o 6 v s 1r nn neoi i ) ost b i ec t ( h e c ) 2 etr( i s dd 6 fe 1 o e v hn i se e o ctt i s oenc proe rsns ua oo phst r ) e e i i hnp o ( t sy rr oe n Fpa
Explana-
.f fr o o e ( i r rl e p e i p l vu p i e p csu eys r be e h hdt e Ti l r -f e t nf ra uy t l e n r fo o t i sd i e s r a bC x na oT tt i d u ep r n c I . ll x a aa nn t ie of i s h et i v kd oai rt a pop ets kea alh b t i s ng e i al c ce i v )er s be e ls ci l i d v wn r e ea s h s d,d nr o aeo svg deh owc oou gHs tion vide Final Input tax credit only after supplier makes payment of GST
Para 9.3 169
-
Delivery of goods to transporter by suppliers delivery to the recipient prima facie
Supply of service to final customer by contractor is receipt of service by Principal (intermediary) – Explanation
. se i s tu i d r ee r h c t xr au t f tr u o pf nk I c -a b t. h k gr uo ow r bb o dj nr ae kd rn ou r we t bp oa j h rc or f e th n t eo s n sa dn oi od ge fn o i a tt c en po sc e e r r a ns i n eo l i b s ai l v i a o vr aP Taking input tax credit in respect of inputs sent for job work
ts t ns i admd e hro r e r a t r e f c t rws n e oyxi ht aah t t t d o t n ti ( 0 u8 u w ho pg t o m1nn bafio r oel oedha t h o , st i y o e r t ,e t i c) l s i i plb i a v sau r a a e bnqi l s e i x reh og a ttt srint dawuu ohnop ocomt gee au r fse no r o e s hai rv t ,h e r eee i l r l o i p l t pnbp a d pe uoy s a ud e l psd eb ha xea t yahe t oa t t yb h p ys l t bl i ai a weh px cs gi oa t t tnon sh ove l n l i i c a i a i p f f y h i o l tw c p n e e per n i uue s p o ss i h i c s f t f ei e o y o r l e b apu e p t d l eu a a e r d l s v e i heeea v ht ht ha Wt
9.3-1 Reversal of input tax credit if payment not made to supplier within 180 days
) C T I ( T I D E R C X A T T U P N I
f o ) 2 ( 6 1 n o i t c e s o t
d n o c e s d e b i r c s e r p e b y a m s a r e n n a m h c u s nt . i c ,A n oT eS r e G hC t
d i a p t o n t n u o m a e h t o t e t a n o i t r o p o r p e b l l i w l a s r e v e r e h t , e d a m s i t n e. r me yi l ap pp lu a s i t e r h a pt o ft I d r i h t x a t t u p n i f o t i d e r c e k a t n a c e h , r e i l p p u s o. t t tc n eA mT yS aG pC sf e o k) a2 ( m6 r1 e t n a o l i t tc n e es i p o i t c e r e h t f I
yo bt t dn i u a po ym l a l a e uc t i c o av n ni ef eo bt sn a e hm xy? aa t t p n ft e i g ua yo l n by oar e tdv i e d o n er c r e e c r cs xn a ao t g c ts n u i i t pt c nn a i s eei kmt nn ar t e nem avn cor tGe n wv eo o i p hG i c y n ee h r h W eT h. ? t r r ,e e y i i l l l lp p a p p eu u Rs s
s aen fho t i i ,t .r g c ea . vs e en tw i a d r eot H r c e . s n xr i ae u t h n t to e u g poy ntn i ta i fd o em srs c r e sa f i e s h s nt a ane r s oi t ssd usn gaa oph n ba t e dcs i er o vho ,w at ie od t eb r sc i o nxt oas t i m t te n u e ep t s nf n i i eso. hstd e t e cht g txu c a eo e hsh f t f a shta y t mnd e e e o g es l mi r s l e ew tp r I d e s a e l e r s i h c i h w t p e k s i y e n o m n o i t n e t e r e m o s , s t c a r t n o c s k r o . wd o ei gr r e a p l f y o t en s a a r r ca nw i nr ee t t f f Oa
, e s a c h c u s n I . n o m m o c s. i s sn no os sr a e ep r e sl ub oa i x r a a vt ro ot f e ec cn i a o s vi nu i n mt a oe rr f sg nt e oa i t e c r uc dl l ei dw en mo i os sv i ,o r e r hp t r s i uh Ft . s s e n i s u b n i n o m m o c e r a s n o i t a i t o g e n r e t f a s t n u o c s i d e l a s t s o P . d e t c e f f a t e g l l i w s n o i t c a s n a r t h c u s l l A
s ’ r . e d i l e p s pr e uv se fr o e tb n d ul ou mo h as %t s 0n 9u )o y am s a ( x fa I t -% 0 1 y l n o , d i a p s i ) t n u o m a x a t g n i d u l c n i ( e c i o v n i s de l u c i ov hr se s t/ n es md yo ao pg n te s . e hs r wy e a t nd n e0 i , wk8 a et1 i r y v l e d t yi f l ma a y nvl I sn -a o we l Cb i Tg Il i te a n hi t s se i nm o oc se a eb r t i ed he Tr .c s e y ah dT . 0d 8e 1v i re e c t e f r a e tr r e a t w s
rdr5 oe o0 f f i 1 nnn] e 9 od o1 i i t t 0 e a a 2 br r [ e tee do d i r i ns s n nnn oaoI Ccc xy -a a t tp u n pa nc i fs o e c ti i v d ere r s c t b ,de t n n ead msk tdo s oo b uo . j ) f g l d f a a o f g ko n g otn e on i B t bi et t es hp gise ucfW oeorRyR he .aA t wA en ( y dob l 3 aa 4 s1 mde enim l bup o nop. c arun cgsn sda yi r l ha p m ptwx unna soi t
re9 ro s i 1 c sa0 c Cdn 2 / &oi o 4 Ig e2 Bf c / i Co o 5 tv0 fn o n1 ei . Dilo p a i ac nN r r eia g a r i l Pe r u o -h c s t r i i th c a hnC i t & r se I e i t B l a p C t pf s yuo s l r y5 a a ebr l da c ep 9g 1r n i 0a 2hd e c 3 t Ta 7 r Se dG t ef i t e a or dCw TTe SIi Gev r -i . t9 9 tn 1n 1 0eu0 2lo2 /i c6 1as1vi8 /ad2 2nsd e 9al e .ca t o ssa e Nc td s ri oT a v pS l r u fG e o cs
. )f) o6 oB s( l 4mD a 0 .s0 rC v e o 2 t H f o n n ar t oa s i l d K .a ev ( r s8 i c 2 t3 f n o eT i e l u cT s oS ns 1 t i I 2 e t -a t ) 9 o h n 0 t 0 t2 d i l d( e e h r snc a f woo e tgu n i i ,y s ) s l T i e Ar t a Th S) t t En d. Ce l v (i e ph 5i 0c s 1e a Trwn ti Toi t d S( ee l tr 3n eh =ehp m 5 wu y , 3a w ) e RpCi S v To( St3t s8 7t n 0e n )u 1m 7 0oCy 0mCa 2a Sp (
,s , ) u u dh aT n. l t i n mu ao Tc s -i Rd s Ae Ai c Ao (v 5n 6i f mo oe cu . s n s i nt as mo xp ad t n 8a 0y 1l p =p u 2s 4t 5s o Tp S, Gl e a 5s 7t ]s 9 o 1p 0g 2n [ i t t e g s a w t n a c i l p p na I
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Shiva Analyticals
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Reversal of ITC not required if Post sale discounts offered
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Shiva Electricals
Issue of credit note means payment received by supplier
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Interest after 180 days or from first day itself
Payment to supplier can be made through book adjustment
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.6 tei sn I s n 7 .r ) 2 t e a n vTmT S ue S or GxG co a s ttt0 i u d do38 ) heh00 crt12 i i uu =0 w sq (5( 2 ee gr 8 nt t4 i o t o c nT unt S si di e) dG ds e3 rer7 c c e ) i t 9 l v f a 1 r a i e 0 c rs 2 r e ( re i l o m p s pd m uo o so c og . t f ) f o to a l n a ete nr mnu ie s e i s wK yp i ai nei d pc i ten vR n r r e a A ( oa nt A i l ts i ( gnni m a uc nl 6 i9 i loes k e 4 cdap s . m mpig] d ) n a o i N se s c h a T r . hce n wt uvR n ts ta eAa n r Am ahn[ t l o t(x l d n e 8a plCe7 t i peTc 20 ahIi 1 f s m1 f ea e o= uc hw hs t t re9 ro s i 1 c sa0 c Cdn 2 / &oi o 4 Ig e2 Bf c / i Co o 5 ftv0 n o n 1 i el . Di o p a i ac nN r r eia g a r i l Pe r u o -h c s t r i i th c a hnC i t & r se I e i t B l a p C t pf s yuo s l r y5 a a ebr l da c ep 9g 1r n i 0a 2hd e c 3 t Ta 7 r Se dG t ef i t e a or dCw TTe SIi Gev r -i . t9 9 tn 1n 1 0eu0 2lo2 /i c6 1as1vi8 /ad2 2nsd e 9al e .ca t o ssa e Nc td s ri oT a v pS l r u fG e o cs -
Reversal of ITC not required if Post sale discounts offered
Para 9.3 171
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t= eo s r n 6 e 6 s vi 5 er r T eS i ol t dpG ep8 u r s8 i u ) e1 qh 2 et 0 r s2 ta o ,( nr e si i l tp n p eu i s p i y c eb r d ee hu t s , s r i e i e l t p po un . t ) si a yd l be–a r r dc e yK el t ua i l si i s c b i r aR se i A i emlA x t A a m o ( t nol 5 tca i n1 d oi etg m r er io c l c lbo. a asn i t in c u h r a bgm e i r mt nx i a mtc a ut o d 2 cCe 3 Tr1 fI I Santosh Distributors, In re
nrTn ooSe h hGt ec Id t n a fn t ao S r a t rbCo T e oI p ht e t sd dl o ei nl / a i ap vh c pan nu ta i o tsp r o eeb pr r de ea d /h /sht hdco conn noaa agry b f r bieb d d h eT nr e i wi l ou.p N q p Iu oeT t r s Ss oG ds e el i c ati l p v scr n pi i e uts t s sn i / ed em s r d so a ya aho sp g e t c i n h i f . o v c i y r u l d e e p St i s a p a . pu t rT S oS s Tr sGe e dI Sh ofmGt ooaCr gts/u T n f nni Ss eetG e m t o k f ypSa Oa er -pdom Payment within 180 days required even when supply to own branches or depots?
. f l e s r u o y o t y a p t o n n a c u o y s a , O H o t t n e m y a p y n a e k a m t o n s e o d n o i s i v i d / h c n a r b e h T t /.a n ho h ci t nt n aaI r r e . bd s i n ns o wn i t ooc oca t os sn n e a sr ci i ? v s ety n r r e oa e s i d s rhi 0 otv sni8 ded1 ohr n e i owt h gnn t ii fe o vrw yeot l ,hn p pTce uSnm sGay ,ora t b t c p Atr g c e n t Ten i Sji k b Gu ra om Csf s f oi d t INeo Irn eT i l o u u i qs t dSe eGr e hts u cci q n Si te tn fs h o iet 2dms ehyi s e tar ui pe awo l h n c nw o, ri e , se s pi us v ha si Ad Tc
0l y 7l a me R o[ c. . e n l nb aa l mi a xv aa t t 8o 0n 1s =i C 2T 6I 1, TO SH Gt o 6e 7d )a 9 1m 0t 2o ( n ei s r t nn I e . m] l yl aa pt fa i tw a a hl t f do l n e o hi t sn a e wt n ti ni i ,t ,) r No e vTn e-s i wRt A a oA h H( t Sanghvi Motors Ltd.
td i e ,t ) t Ne Tn e Rr Aa As At (n 4e 2m y ma op c e . r n . ] nes ahe i mwr xCt aTn t Ie 3l lk 1u o 1f o )i lb 0 y 2al 0vn 2ao ( oe etr r da ee nl I t s i e t h n t e, sl y i l ea ce i fR f [ o s e hl cb na av r i be c te nar h i t t , s ld a n i ela peg pha asf a f nw o I Sanghvi Motors Ltd.
fdr. y gtl m n n o o i n e o u i so o t i h d r v i o u f s ct a a n l m a r ne o noa oa bt s p b os i srd x ni t i b e s aa oh n -crt u d r cno di en do w eh r ect a i t oc t d e w , n r u r si e ey pnoo a roth l m i s e t dpnm s i i t i epea h n w v y u i ws l wh op e er o w l n o p l bp b l t e u e a a oes v l d x h t b t e i t o na a u , sf npt et a o s o s h he d e s e i r wi r ss n s e t a i y oyi o t n ap su n s lt i t dr p c oih n h 0upa T umt 8pas o ir n . a 1eta w cs e s nhor d t i i s l i ep d gnt e h n e s l na t p yf r h i i l c u e i r we T p ,vs pd . ey tdnf o u i l r n n s i e saeb en s s i t thbn mo r v s ycou oroe . ro ae petm h y p p. d , t e n d fieo o n r r t n o i ohy e e ah u i Ta v nt ht qo oa . p e i s t enr G s e t n n i O r o s . v o o o i n t .t opin t r T o n n i re c ds i pt OSdi aa e i ,nsc -Grav i n we o rcpr au ev o o n x r i Y p f i t e v a s ’t ei . r e yost t b uu a mpuo g l f r p s pa a n uoe np nh vi u bd I ‘
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n f d m e o i n r o )n o dr 2 c ef ( ee vd 6 es i e e1bcv n s d ei a o e r e i hi r ct ee c tu br en q ttsee o ormr nne ye lspa b l i i s pt. wta o8 e n n1 te d h n l t e 0 l ems ti 2 myraw6 e htyav t i3 ape pfrdd1 e i e . r yy f ,emc . l e s lbex. ul oe aw oatd t m i d v rsete a u bo t hbpr oN e lns tl ,.i e diin t w e un e t i l t a eri , a i s c n , vp e s ol i x e i nc u as t i et arR ert co l u b mp hpT i coS on d urG p dri afesfC t o n f t sn i a lo i tun, ) ra1 s o o n e r i ( ve umr t 7 e v oao 3 wee msp r ioo, l ah u s H r stp ur i .h f t h o ,c o t t Tt ftnAd . e i c i Te ep np iSi v es c Ge ve eC Er c r
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172 Para 9.3
9.3-2 Procedure for reversal of input tax credit in case of non-payment of consideration
Payment deemed to be received if amount paid by recipient on behalf of supplier is added in value for payment of GST -
-
GST
Ready Reckoner AUTHOR PUBLISHER DATE OF PUBLICATION EDITION
: : : :
V.S. DATEY TAXMANN APRIL 2022 18TH EDITION
ISBN NO NO. OF PAGES BINDING TYPE
: : :
9789356221222 1244 PAPERBACK
Description Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner’, is a ready referencer for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 18th Edition, authored by Mr. V.S. Datey. This book is amended by the Finance Act 2022 & updated till 15th April 2022, with the following noteworthy features: u
u
[Taxmann’s Series of Bestseller Books] on GST Laws [Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error’
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