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Transitional Provisions stated under Sec 140(3) of CGST Act, 2017

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It has been two months since the implementation of GST and government has taken great initiatives to resolve the issues which are being raised by different sections of society. Still there are lots of issues which are pending to be resolved. Thus, it becomes imperative that in the midst of issues emerging, we professionals find ways to resolve such issues based upon our knowledge and experience. Therefore this article aims at highlighting some important transitional provisions and practical difficulties faced in the course of filing transitional return in GST. Further, an attempt has also been made to discuss some critical issues. Read on to know more….

Statutory provisions stated u/s 140(3) 

A registered person, who was not liable to be registered under the existing law, or who was engaged in the manufacture of exempted goods or provision of exempted services, or who was providing works contract service and was availing of the benefit of Notification No. 26/2012—Service Tax, dated the 20th June, 2012 or a first stage dealer or a second stage dealer or a registered importer or a depot of a manufacturer, shall be entitled to take, in his electronic credit ledger, credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:–– 
  • (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; 
  • (ii) the said registered person is eligible for input tax credit on such inputs under this Act; 
  • (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs; 
  • (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and 
  • (v) the supplier of services is not eligible for any abatement under this Act: 
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of duty in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed.

Interpretation of the above mentioned Provisions

The stated provision intends to cover following aspects within its ambit- 

 Persons covered 

1. Exempted Categories: Persons who are now registered under GST but were earlier exempt under
  • a. Central Excise Act, 1944: on Account of manufacturing - Non-excisable goods or non-dutiable goods- Below taxable limit - Exempt under specific notification for e.g. 50/2003 (Area based exemption) 
  • b. Service tax (Finance Act, 1994): on Account of - Coverage under negative list or notification no. 25/2012 - Below taxable limit 
  • c. Traders/Dealers exempt under respective states on account of turnover based exemption, or dealing in exempted commodities. 

2. Rendering Works Contract Services and availing benefit of Exemption notification 26/2012 3. First Stage and Second Stage Dealer 4. A Registered Importer or a depot of manufacturer

Comments 

1. Manufacturers earlier covered under SSI Limits and having imported goods in stock as on 30.06.2017 on which CVD & SAD has been paid can claim the credit of CVD & SAD as CGST credit in its TRAN-1 form, subject to other conditions fulfilled. 

2. Manufacturers earlier availing Area-based exemption but now taxable under GST, shall also be entitled to claim benefit of Section 140(3) subject to other prescribed conditions. 

3. If the provision is literally interpreted, Benefit of Section 140(3) seems doubtful to Persons already registered under VAT (other than first stage/second stage or registered importer). But based upon the 
FAQ’s and clarifications given by government from time to time, it is settled that the said provision intends to pass the benefits to existing registered persons also. The same have been shared in this Article.

 Input tax credit of Eligible Duties 

1. ITC shall be allowed of Eligible duties being:- 
  • a. Excise duty specified in first and second schedule to CETA, 1985 
  • b. CVD Leviable u/s 3(1) of Customs Tariff Act, 1975 
  • c. Special CVD Leviable u/s 3(5) of Customs Tariff Act, 1975 
  • d. Additional duty of excise Leviable u/s 3 of Additional duties of Excise (Goods of special importance) Act, 1957
  • e. Additional duty of excise Leviable u/s 3 of Additional duties of Excise (Textile and Textile Articles) Act, 1978 f. The National Calamity Contingent duty leviable under Section 136 of Finance Act, 2001. 
2. ITC shall be available as on appointed date fora. Inputs held as Raw Material b. Inputs contained in Work-in-process c. Inputs contained in Finished Goods

Comments 

1. Input as defined under clause 59 of Section 2 of the CGST Act states that- “Input means any goods other capital goods used or intended to be used by a supplier in the course or furtherance of business”. Thus as stated above, Input has been given wider meaning under the act. But the Input tax credit on such Inputs has to be taken in the manner prescribed under Section 16 to 21 of CGST Law. 

2. An Important observation to be drawn from the above stated provision is that the benefit of CVD portion, earlier borne as cost by the trader, would now be eligible for ITC on the stock imported and held on the appointed date. 

3. Similarly, the Special CVD portion borne as cost by the service provider would also get the benefit of Special CVD as ITC on goods/inputs imported and held in stock on appointed date to be used in effecting taxable supplies/Provision of taxable services. 

4. Eligibility of credit of Input would be subject to definition of Input and therefore, if the same satisfies the eligibility criteria then only would the credit be allowable. (The same has to be taken care in case of Taxable Service Providers). 

5. Attention of the readers is also drawn towards the fact that the benefit of ITC is being given only in respect of Inputs and not for the Capital goods or Input services as though the benefit of the same must have been provided, but in case of services, it has been intentionally kept outside because the proportion of the same held in finished goods could not be reliably measured and the same is the case with capital goods, but in my opinion, the same should have been allowed because ultimately the same would have form part of cost of Registered person which would be recoverable from the taxable supplies and charged to GST. Therefore, some criteria must have been adopted because, if the case would have been for reversal of credit, then definitely some mechanism comes into play to reversing credit. Anyways, let it be, Registered Persons are at the mercy of the Government. 

6. It is important to keep in mind the provision stated under Rule 37(1) of the CGST Rules, 2017 which although not directly stated under the transitional provisions but would also cover it. The same is being reproduced below for better understanding:

- Reversal of input tax credit in case of nonpayment of consideration 

(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof the value of such supply along with the tax payable thereon within the time limit specified in the second proviso to sub-Section (2) of Section 16, shall furnish the details of such supply and the amount of input tax credit availed of in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of issue of invoice. 

(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. 

(3) The registered person shall be liable to pay interest at the rate notified under sub-Section (1) of Section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.

 Conditions to be satisfied 

Following conditions are to be necessarily fulfilled to claim benefit under the stated provisions and the same are as follows:- 

1. Such Inputs/goods are to be used for making taxable supplies. 
2. Registered Person is eligible to claim ITC under CGST Act. 
3. Necessary documents are in possession as an evidence for payment of duty i.e., an Invoice wherein duty has been charged or where in case of taxes like CVD & Special CVD corresponding documents in support of the same is necessary to furnish. 
4. Such invoices or other prescribed documents are not earlier than 12 months immediately preceding the appointed date. 
5. Supplier of services is not eligible (not “actual claiming”) for any abatement under this Act. Thus, no credit admissible on stock held if any abatement is being claimed under the provisions resulting in reduced or lower output tax liability.

Comments 

1. In case Registered Person is making both taxable and exempt supplies then the credit would be subject to the provisions stated in respect of the same under new statute. 
2. Service Providers claiming any abatement under the new taxation regime as the law may provide shall not be eligible for the benefits of the Provisions stated under Section 140(3). 

 Proviso to Section 140(3) 

This is also an important limb of the section which intends to pass benefits to the Dealers/Suppliers i.e., Registered Person other than Manufacturer and Service Providers where there is no Excise Invoice available in their hands to claim benefit of Input tax credit of the duty paid on their Inputs. The scheme has been provided in detail in the Transitional Rules i.e., Rule 117 of CGST Rules, 2017, the provisions in brief are discussed below:-

 i. Credit of Central Excise duty shall be allowed at the rate of 60% of the Central Taxes (CGST) applicable on supply of such goods which attract CGST @ 9% or more and 40% of CGST for goods attracting CGST less than 9%. In case where IGST has been paid on supply of goods, then, credit shall be at the rate of 30% of IGST where rate of tax is 18% or more and 20% of IGST where rate of tax is less than 18%. 

ii. This Scheme shall be available for six months from the appointed date i.e., 01.07.2017 to 31.12.2017. Thus, person who wants to avail this benefit has to clear his old stock within the stated period. 

iii. Conditions to be satisfied
  • a. Such goods were not unconditionally exempt from whole of duty of excise specified in the First Schedule to CETA, 1985 or were not NIL rated.
  • b. Documents for procurement of goods are available with the registered person. 
  • c. Required detail of stock has been filed in TRAN-1 form and to avail the benefit, registered person is required to submit monthly details in TRAN-2 form. 
  • d. The Stock of Goods so stored by the registered person is easily identifiable.
Comments 

1. The above scheme can be explained with the help of the following example:- Suppose M/s Abhishek & Co. is having duty paid goods valuing R2,00,000 in stock as on 30.06.2017 and the same are not older than 12 months, for which the Excise Invoice/duty paying document is not being held, the same has been sold fully in July month itself, assuming rest other conditions as specified in the scheme are satisfied, the provision would work as follows:- 
  • Sale Value of Goods: R2,50,000 
  • Rate of CGST: 9% 
  • Rate of SGST: 9% 
  • CGST Leviable: R22,500 
  • SGST Leviable: R22,500 
  • Total Value of Goods: R2,95,500 
  • CGST Collected and Paid to the Govt. : R22,500 
  • SGST Collected and Paid to the Govt. : R 22,500 
Benefit of ITC available to the dealer: 60% of R22,500= R13,500 

This ITC shall be claimed by Dealer in TRAN-2 form to be filed for the month of July and the same shall be credited to his electronic credit ledger which can be utilised to settle the August month liability. It is important to mention here that dealer has to declare the details of such stock in TRAN-1 form in Serial No. 7 (a) of the form because under Rule 117(4)(b) point (iii) clearly specifies that- 

“the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of subrule 2……………..” 

Thus, extreme caution has to be applied while claiming transitional benefits, because some person already registered in VAT in haste might file TRAN- 1 form only for claiming benefit of VAT/ET or Duty where excise invoice are available. Analysis of Benefit Now, Assuming Supplier would have paid duty calculated @ 12.50% inclusive in R2 lakh amount, the same would amount to R22,222. But due to nonavailability of required documents, govt. is still giving the benefit of R13,500. Situation would be reverse, if the Supplier is selling the product lower than the cost on account of fall in MRP. Thus in that case he will not be able to recover its cost and duty paid. 

2. An Important condition attached is that this benefit has to be passed on to the customer by way of reduced rate. In due course of time, it has been observed that car manufacturing companies like Hyundai, Ford, and Suzuki have reduced the rates of Stock held by dealers as on 30.06.2017, so that the benefit of Input tax could be passed on to the customers. Further in case of loss to Dealers, many companies are reimbursing to dealers. The whole concept of reduction in rates is that the prices could be controlled, because due to levy of GST, Dealer would be required to pay tax @28% (assuming CGST & SGST rate is 14% respectively) and thus stock which would have been sold at 14.5% VAT rate under existing law would be ultimately sold to customer @ 28%, thus inflating the ultimate prices of goods. 


Some Critical Issues 
Let us now discuss about some critical issues being faced by the Industry in the transitional phase- 

1. Availability of Credit on Excise on Purchases from Units claiming Area Based Exemption under Excise:- 

Under Central Excise Notification No. 50/2003- NT, area based exemption was given to some industrial units established in notified areas. Now, question arises that registered dealers having stock as on 30.06.2017 consisting of material purchased from these units would be eligible for deemed transitional credit or not. In the given case, dealers would be eligible for Credit under proviso to Section 140(3). And the exemption claimed by manufacturer cannot be equated with the unconditional exemption to goods. Thus the Dealers having stock of goods which have been directly purchased from these units shall be eligible for 60%/40% credit as the case may be, provided other prescribed conditions are satisfied. It is relevant to mention here that the government in a tweet has also given favourable response to a query raised 

Q. We manufactured excisable goods. But unit availed the exemption benefits 50/2003. What about my dealers stock? 
A. The dealer will get deemed credit @ 40% / 60% of the CGST paid on supply of such goods in GST……………….. 

2. Transitional credit to Units claiming Area based Exemption: Concept of area based exemption no more exists in GST and now the units engaged in production of goods leviable to GST, will have to pay tax on the taxable supplies made from the appointed date. Thus such manufacturing units stands on equal footing to the persons specified under Section 140(3) and therefore eligible for transitional credit other than proviso to Section 140(3). 

3. Availability of credit on goods procured from Manufacturer claiming SSI Exemption:- Similar view has been expressed in case of procurements made from units claiming SSI Exemption i.e., turnover of manufacturer is less than R1.50 crore. In such case also, if the goods are not NIL rated or are not otherwise unconditionally exempted, Dealers would be eligible for ITC on procurements made from SSI Dealers. The answer to this question has also been tweeted in favour by the government. 

4. Transitional Benefits eligibility for persons already registered under VAT but not under Central Excise: 

Interpretational issues may arise owing to the opening line of Section 140(3) of the CGST Act, 2017 which reads as follows- 

“A registered person, who was not liable to be registered under the existing law………………….”

Now as per Section 2(48) of CGST Act, 2017, existing law means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this act by Parliament or any authority or person having the power to make such law, notification, order, rule or regulation. 

Now, a combined reading of provision would be 

A registered person, who was not liable to be registered under any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this act by Parliament or any authority or person having the power to make such law, notification, order, rule or regulation. 

In my opinion, benefit of credit should not be barred to existing registered persons. Further to my knowledge, government has also not issued any unfavourable remark by way of tweet or otherwise on the stated provision. My view is also strengthened based on the premise that the provision of CTD issued, to pass on the credit by branded goods manufacturer to their dealers, does not impose any restriction on the availability of credit to existing registered persons i.e., dealers registered in VAT. 

5. Excise benefit to Manufacturers registered under Excise and claiming SSI Benefit: 

Previously under Excise, small scale manufacturers whose turnover does not exceed R4 crore in the preceding F.Y. (as per prescribed calculation mechanism) were required to pay excise on turnover exceeding R1.50 crore, needless to say that these manufacturers claimed Cenvat credit on the dutiable stock only. 

Now, question arises whether they shall be eligible to claim credit on the stock held as on 30.06.2017 which shall be cleared after being charged to GST because Section 140(1) of CGST Act, 2017 covers in its ambit persons registered under Central laws, who shall be allowed to claim benefit of Transitional Credit as per their return filed under existing laws, while Section 140(3) intends to pass benefits to manufacturers unregistered under existing law. Thus, whether such manufacturers who are not purely exempt but claiming turnover exemption till 30th June, be allowed to avail credit under Section 140(1) or shall be eligible under Section 140(3). 

Some of the manufacturers have opted for Section 140(1) and have availed credit under existing excise return on stock carried forward (assuming rest other conditions satisfied) on the logic, while many are awaiting clarification. 

6. Excise benefit to Builders/Developers: 

This is going to be a challenging job for the builders. Calculation for Stock held on 30.06.2017 in completed/unfinished flats is really a cumbersome job. Calculation of proportion of excisable material like Iron & Steel, cement, Sanitary & Hardware items, etc. contained in finished/semi-finished flats and further compliance with respect to time limits prescribed for old stock is a tedious job. Such issues demand immediate clarification from government on the working of the same, otherwise, it will lead to dispute in time to come and authorities may dispute the calculation. 

7. Identification of stock for claiming transitional benefits: Let us consider a situation where a registered dealer of goods is having inventory of identical goods and there is no mechanism for him to identify the lot from which he clears the goods. And there may be inventory of items which may be more than 12 months old and also several items may be less than 12 months old. Thus assuming other conditions as prescribed in law are satisfied, but the dispute may arise subsequently with respect to availability of credit on stock held older than 12 months or less than 12 months. This fact may be witnessed industry wise and fundamental accounting assumption that Inventory is being maintained on FIFO basis, might help in claiming credit. Thus, adequate document working should be done to avoid such disputes. 

An attempt has been made to put forward various issues currently being faced by the Industry and might be faced afterwards drastically. Thus decision making should be coupled with adequate documentation so as to avoid disputes.

CA. Abhishek Ghai (The author is a member of the Institute. He can be reached at caabhishekghai@gmail.com)

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indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,15,NSC INTEREST CALCULATOR,7,nsc.,7,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,3,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,5,ONLINE PAN,2,online pan verification,3,online rectification itr,2,online refund,15,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,3,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,5,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,1,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,1,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,4,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,3,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,4,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,6,penalty on late filing of income tax return,19,pension,11,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,2,pensioner benefit,3,Permanent account number,6,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,3,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,5,pmjdy,10,PMS,2,pmvvy,1,pnr,1,Point of sale,7,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,8,post office recurring deposit,9,post office saving deposit account,6,post office schemes,14,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,29,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,17,ppf limit,24,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,12,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,8,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,20,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,8,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,76,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,7,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,5,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,6,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,6,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,2,RESTAURANT,9,restricted leave,1,retail investor,4,retirement planning,5,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,1,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,54,reverse charge of service tax,43,reverse mortgage,2,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,3,revised option date,1,revised pay calculator,3,revised return,3,REVISED SCALE,1,rgess,9,rich,1,right to reject,2,RPF,4,rpu,8,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,12,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule3,2,rule40BA,1,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,5,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,1,salary tds,7,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,4,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,5,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,15,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),1,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,6,section 194-J,4,SECTION 194A,4,section 195,9,SECTION 195A,1,section 197,4,SECTION 2(37A),1,section 201(1A),2,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,4,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),10,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,13,SECTION 44AE,4,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,28,section 54f,8,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,1,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,17,section 80E,8,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,3,Seminar on service tax changes,1,Senior citizen,7,Senior Citizens Savings Scheme 2004,17,service charge,2,service ta,1,SERVICE TAX,43,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,9,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,16,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,22,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,1,SERVICE TAX ON EDUCATIONAL SERVICES,3,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,3,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,4,servicetax,1,set off in same head or other head.,9,sevice tax on associate enterprises,2,sez,6,share,2,share market,3,SHARE SHORT TERM Capital GAIN,7,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT 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tds,3,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,5,tally 7.2,3,tally 9,4,tally easy,3,tally erp9,5,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,3,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,4,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,4,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,4,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,1,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,TAX SLABS,5,tax through atm,2,tax yogi,3,taxable allowances,4,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,13,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,5,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid 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2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,2,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,5,TDS U/S 195,7,tds verification,2,TDSCPC,28,tdsman,12,tdsman software,12,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,2,term plan,2,The companies act 2013,129,The companies rules,113,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,13,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,1,trading in shares,4,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,5,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,6,tuition fees children,2,TURNOVER MEANING 44AB,6,two challan in same month,1,uan,12,ubislate,1,UGC PAY SCALES,1,uid,10,uidai,3,ulip,22,ULIP AFTER BUDGET,1,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,4,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,1,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,valuation of motor car,5,valuation of perquisites,15,valuation of perquisities,11,valuation of rent free house accommodation,4,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,9,VIEW 26AS,6,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,2,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,4,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,2,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,2,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,4,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,2,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,
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SIMPLE TAX INDIA: Transitional Provisions stated under Sec 140(3) of CGST Act, 2017
Transitional Provisions stated under Sec 140(3) of CGST Act, 2017
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SIMPLE TAX INDIA
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