AVANTIS WEEKLY NEWSLETTER | ISSUE 1 OF DECEMBER 2017 1

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Weekly

Newsletter

December 1, 2017

Table of Contents

Finance .................................................................................................................................................................................................................... 4

Applicability of IGST / GST on Goods transferred / sold while being deposited in a Warehouse

Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit

Relaxation in Know Your Customer (KYC) Norms by CBEC

CBEC Circular for Drawing of samples for the purpose of grant of drawback

CBEC Circular for Drawing of samples for the purpose of grant of drawback

CBEC modifies Tariff Value for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Regulatory.............................................................................................................................................................................................................. 6

RBI issues instructions on Reporting of Transactions by agency banks

SEBI Modifies Guidelines for Enhanced Supervision of Stock Brokers/Depository Participants

SEBI Issues clarification on Circular of Prevention of Unauthorized Trading by Stock Brokers

TRAI releases Recommendations on "Net Neutrality"

TRAI releases Recommendations on 'Ease of Doing Telecom Business'

DGFT enhances MEIS incentive rates for two subsectors of Textiles Industry

NSDL issues Operational guidelines regarding transfer of shares to Investor Education and Protection Fund (IEPF) Authority

FSSAI Issues Guidelines on Food Recall

NPPA fixes the prices of various drugs under the Drugs (Prices Control) Order, 2013

NPPA issues Guidelines for examination of cases of launch of 'New Drugs" by Pharma companies without obtaining prior price approval as required

under the DPCO 2013

NPPA displays Draft Version of Proposed Price Calculation Sheets for 04 proposed revised/notified ceiling price/retail prices

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PESO has developed new online module for approval of new Petroleum Refinery and/or revalidation of existing Refinery including mini refineries

having valid commissioning permissions

CERC issues draft Central Electricity Regulatory Commission (Grant of Connectivity and General Network Access to the inter-State transmission

system and other related matters) Regulations, 2017

The Coal Mines Regulations, 2017

Human Resource ................................................................................................................................................................................................. 12

Ministry of Labour and Employment instructs State Governments to take immediate action to frame Crèche Rules under the Maternity Benefit

(Amendment) Act, 2017

Environment and Health Safety (E.H.S.) .................................................................................................................................................... 12

CPCB issues clarification regarding the revised categorization of the Industrial Sector namely “Solar Power generation through solar photovoltaic

cell, wind power and mini hydel power (less than 25 MW)”

Corporate ............................................................................................................................................................................................................... 13

ICSI Introduces Secretarial Standards on Dividend (SS-3)

Commercial ........................................................................................................................................................................................................... 13

The Central Motor Vehicles (…..Amendment) Rules, 2017

The Central Motor Vehicles (Fourteenth Amendment) Rules, 2017

The Central Motor Vehicles (Fifteenth Amendment) Rules, 2017

Andhra Pradesh ...................................................................................................................................................................................................... 14

Exemption to all Taxpayers from Payment of Tax on Advances Received in case of Supply of Goods under APGST Act

Andhra Pradesh Government waives off late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month

of October, 2017

Andhra Pradesh Government waives off late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month

of August and September, 2017

Andhra Pradesh Government prescribes Quarterly furnishing of FORM GSTR-1 for those Taxpayers with Aggregate Turnover of upto Rs.1.5 crore

Andhra Pradesh Government further extends the Time Limit for filing of FORM GSTR-4

Andhra Pradesh Government further extends the Due Date for submission of details in FORM GST-ITC-04

Andhra Pradesh Government exempts Suppliers of Services through an E-Commerce Platform from obtaining Compulsory Registration under

Andhra Pradesh GST Act, 2017

Delhi ........................................................................................................................................................................................................................ 15

Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017

Goa........................................................................................................................................................................................................................... 16

The Goa Goods and Services Tax (Twelfth Amendment) Rules, 2017

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Himachal Pradesh ............................................................................................................................................................................................... 17

Municipal Corporation Shimla discontinues offline process for the issuance of trade licence

Jharkhand .............................................................................................................................................................................................................. 17

Jharkhand Government bans manufacture and usage of plastic carry bags

Nagaland ............................................................................................................................................................................................................... 17

Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017

Nagaland Government mandates the furnishing of Return in FORM GSTR-3B till March, 2018

Nagaland Government extends the Due Dates for the furnishing of FORM GSTR-1 for those Taxpayers with Aggregate Turnover of more than

Rs.1.5 crores

Nagaland Government further extends the Time Limit for filing of FORM GSTR-4

Nagaland Government extends Time Limit for furnishing the Return in FORM GSTR-5 for the months of July to October, 2017

Nagaland Government extends Time Limit for furnishing the Return in FORM GSTR-5A for the months of July to October, 2017

Nagaland Government extends Time Limit for furnishing the Return in FORM GSTR-6 for the month of July, 2017

Nagaland Government further extends the Due Date for submission of details in FORM GST-ITC-04

Punjab ..................................................................................................................................................................................................................... 19

Punjab Government extends last date of filing annual statement in Form VAT-20

West Bengal .......................................................................................................................................................................................................... 19

West Bengal Government issues procedure for Manual filing and processing of refund claims in respect of zero-rated supplies

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Finance

Applicability of IGST / GST on Goods transferred / sold while being deposited in a Warehouse

References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.

Chapter IX of the Customs Act provides for deposit of goods into a customs bonded warehouse licensed under Section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect to the warehoused goods. Section 59(5) provides that the importer is at liberty to transfer the ownership of such goods to another person while the goods remain deposited in the warehouse.

It is to be noted that the value of imported goods, for purposes of charging customs duty, is determined as per Section 14 of the Customs Act, 1962 at the time of import that is at the time of filing of the into-bond Bill of Entry. Any costs incurred after the import of goods, such as, port charges / port demurrage charges or costs for customs clearing or transporting the goods from the port to the customs bonded warehouse or costs of storage at the customs bonded warehouse, cannot be added to the value of the goods, for the purpose of levy of duties of customs at the stage of ex-bonding. Further, clause (b) of Section 15(1) of the Customs Act provides that the rate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are such goods on which tariff valuation applies. Therefore, duties of customs (BCD + IGST) shall be paid on the imported goods at the stage of ex-bonding on the value determined under Section 14 of the Customs Act.

However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of “supply” as per Section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act) and shall be taxable in terms of Section 9 of the CGST Act read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (IGST Act). It may be noted that as per Section 7(2) of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer will be subject to IGST under the IGST Act. The value of such supply shall be determined in terms of section 15 of the CGST Act read with section 20 of the IGST Act and the rules made thereunder, without prejudice to the fact that customs duty (which includes BCD and applicable IGST payable under the Customs Tariff Act) will be levied and collected at the ex-bond stage. Thus, in respect of goods stored in a customs bonded warehouse, there is a possibility that certain cases may involve an additional taxable event, if a transfer of ownership of warehoused goods takes place

between the importer and another person, before clearance of the goods, whether for home consumption or for export.

In other words, when goods remain deposited in a customs bonded warehouse and are transferred by the importer to another person, the transaction will be subject to payment of IGST at the value determined as per Section 20 of the IGST Act read with Section 15 of the CGST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per Section 9 of the CGST Act, 2017.

However, it may be noted that so long as such goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under Section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated above.

[Circular No. 46/2017-Customs]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ46-2017cs.pdf

Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit

The Central Board of Excise & Customs (CBEC) vide press release dated November 29, 2017 has advised exporters tofile Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit. It has been observed that certain common errors such as incorrect Shipping Bill number in GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds, or rejection thereof. While information has been made available to Exporters on the ICEGATE portal if they are registered, they may also contact jurisdictional Customs authorities to check the errors they have committed in furnishing information in GST returns and Shipping Bill, and rectify them at the earliest.

As the Customs System is designed to automatically grant refunds without involvement of any officer by matching information that is furnished on GSTN portal and Customs system, the onus is on the exporters to fill in all the details accurately. Exporters may, therefore, take due precaution to ensure that no errors creep in while filing Table 6A of GSTR 1 of August 2017 and onwards. The facility for filing GSTR 1 for August 2017 would also be ready by December 04, 2017. In case of wrong entries made in July, Table 9 of GSTR 1 of August month would allow amendments to GSTR 1 of July 2017.

Exporters are, therefore, advised to immediately file (a) Table 6A and GSTR 3B, if not already done, for processing of IGST

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refund (b) RFD 01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GSTR 1 for August 2017 for amending details provided in July GSTR1 wherever required.

[Release ID: 173942]

URL: http://pib.nic.in/newsite/erelease.aspx?relid=173942

Relaxation in Know Your Customer (KYC) Norms by CBEC

The Central Board of Excise and Customs (CBEC) have issued a circular for relaxation in KYC norms. The Board has decided that two documents, one for proof of identity and other for proof of address are required for KYC verification.

The CBEC has further relaxed KYC norms for individual, in view of the problem being faced by individuals who possess proof of identity in the form of prescribed document but their address of present stay is not mentioned in the proof of identity. Moreover, many a times, it is difficult for individuals to produce present/current proof of address. For such cases, it was decided that proof of identity collected by the representative of the authorized courier at the time of delivery of such consignments to an individual consignee along with recording of address of the place where such consignments would be delivered to the consignee by the authorized courier companies, would suffice for KYC verification. The CBEC has also decided to simplify the norms for KYC verification in the light of introduction of Goods & Services Tax (GST) and in view of the emphasis of government on adoption of a unified identifier. Accordingly, in modification of the earlier instructions, in the case of import or export through courier by a firm, company, institution, registered under the GST laws, GSTIN shall suffice as the document for the purpose of KYC verification. In cases where the firm, company or institution is not registered under GST laws, Unique Identification Number (UIN) or PAN shall serve as the document for KYC verification. [F.No.450/178/2015-CUS- IV]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/draft-circ/KYC.pdf

CBEC Circular for Drawing of samples for the purpose of grant of drawback

The Central Board of Excise and Customs (CBEC) -Drawback Division have issued a circular regarding drawing of samples for the purpose of grant of drawback. By virtue of this circular, circular Nos. 34/95-Cus dated 6.4.1995, 57/97-Customs dated

31.10.1997 and 25/2005-Customs prescribing monetary limits with respect to drawing of samples for the purpose of grant of drawback and giving exemptions from sampling requirements in certain situations has decided to rescind.

The CEBC circular also said that the export shipments shall continue to be subjected to appropriate treatment in terms of risk criteria provided in Risk Management System (RMS). Wherever export consignments are selected for assessment or examination, the officer of Customs not below the rank of Assistant or Deputy Commissioner of Customs would determine the need to draw sample on merits of each case. Since drawback payment is subject to finalization of case after receipt of test report of samples, monitoring on regular basis at senior level should be undertaken so that samples are drawn only where necessary and the cases are closed in a timely manner and not later than thirty days from date of let export. [Circular No. 47/2017-Cus][F.No.609/13/2017-DBK]

URL:http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ47-2017cs.pdf

CBEC Circular for Drawing of samples for the purpose of grant of drawback

The Central Board of Excise and Customs (CBEC) have issued a circular regarding procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim-reg.

The CBEC circular has clarified that those units located in the states of Jammu & Kashmir, Uttarakhand, Himachal Pradesh & North East including Sikkim enjoying exemption under Central Excise Regime will no longer were able to enjoy such exemption under GST Regime with effect from 01st July, 2017. [F.No. 116/15/2017-CX-3; Circular No. 1060/9/2017-CX]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-circulars/cx-circulars-2017/circ1060-2017cx.pdf

CBEC modifies Tariff Value for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

The Central Board of Excise and Customs (CBEC) on November 30, 2017 has amended the tariff notification in respect of fixation of tariff value of the following goods:-

Crude Palm Oil

RBD Palm Oil

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Others – Palm Oil

Crude Palmolein

RBD Palmolein

Others – Palmolein

Crude Soya Bean Oil

Brass Scrap (all grades)

Poppy seeds

Gold, in any form, in respect of which the benefit of

entries at serial number 356 and 358 of the

Notification No. 50/2017-Customsdated June30,

2017 is availed

Silver, in any form, in respect of which the benefit of

entries at serial number 357 and 359 of the

Notification No. 50/2017-Customs dated June30,

2017 is availed

Areca nuts

The Tables 1, 2and 3 provided in the notification will be substituted for the existing tables in its parent notification. These tables contain the details about chapter headings, descriptions of goods and tariff value.

[Notification No. 112/2017-CUSTOMS (N.T.)]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-nt2017/csnt112-2017.pdf

Regulatory

RBI issues instructions on Reporting of Transactions by agency banks

The Reserve Bank of India (RBI) has been brought to the notice that some agency banks are reporting government transactions after considerable delay and along with the current transactions to RBI, without taking necessary authorisation from the concerned government departments.

As per the extant instructions, state government transactions (electronic as well as in physical mode) of previous month reported after 8th of the succeeding month and those pertaining to earlier months should be reported to RBI through a separate statement for accounting, after being confirmed by the competent authorities of concerned state government.

It has now been decided that, for Central Government transactions (electronic as well as in physical mode), if the transactions or any adjustments thereof are reported after a gap of 90 days from the date of transaction, agency banks have to obtain prior approval from concerned ministry/department and

submit the same to RBI separately at the time of reporting such transactions for settlement.

[RBI/2017-18/103 DGBA.GBD.1472/31.02.007/2017-18]

URL: https://rbidocs.rbi.org.in/rdocs/notification/PDFs/NT103B717375048E443A8B0AAF051061E5A64.PDF

SEBI Modifies Guidelines for Enhanced Supervision of Stock Brokers/Depository Participants

The Securities and Exchange Board of India (SEBI) has made the modifications in the guidelines issued for Enhanced Supervision of Stock Brokers/Depository Participants. The brief details are as under:

Clause 7.1.2 stands modified as follows:

End of day securities balances ISIN wise (as on last trading day of the month) and End of day securities balances (as on last trading day of the month) consolidated ISIN wise (i.e., total number of ISINs and total number of securities across all ISINs).

Clause 7.1.3 stands modified as follows:

ISIN wise number of securities pledged, if any, and the funds raised from the pledging of such securities and consolidated number of securities pledged (i.e., total number of ISINs and total number of securities across all ISINs), if any and the funds raised from the pledging of such securities.

Clause 7.1.4 stands modified as follows:

The data at Para 7.1.1, 7.1.2 and 7.1.3 pertains to the last trading day of the month. The stock broker shall submit the aforesaid data within seven calendar days of the last trading day of the month.

Clause 7.2 stands modified as follows:

Each Stock Exchange shall in turn forward –

a. Information at Para 7.1.1, 7.1.2 and 7.1.3 to clients via Email on the email IDs uploaded by the stock broker to the exchange for their clients.

b. Information at Para 7.1.1, 7.1.2 (only consolidated data) and 7.1.3 (only consolidated data) to clients via SMS on mobile numbers uploaded by the stock broker to the Exchange for their clients.

The above provisions shall be applicable one month from the date of the circular.

[SEBI/HO/MIRSD/MIRSD2/CIR/P/2017/123 dated November 29, 2017]

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URL: http://www.sebi.gov.in/legal/circulars/nov-2017/modification-to-enhanced-supervision-circular_36743.html

SEBI Issues clarification on Circular of Prevention of Unauthorized Trading by Stock Brokers

The Securities and Exchange Board of India (SEBI) has issued a clarification for circular on prevention of unauthorized trading by stock broker. The clarification is related to the keeping evidence of the client placing order. Through this circular SEBI has made it mandatory for stock brokers to record client instructions and maintain telephone recordings whenever the order instructions are received from client through the telephone. In this clarification, SEBI has clarified the various time limits for maintaining such telephone recordings by stock brokers.

[SEBI Circular: CIR/HO/MIRSD/MIRSD2/CIR/P/2017/124 dated November 30, 2017]

URL: http://www.sebi.gov.in/legal/circulars/nov-2017/clarification-to-circular-on-prevention-of-unauthorised-trading-by-stock-brokers_36775.html

TRAI releases Recommendations on "Net Neutrality"

The Telecom Regulatory Authority of India (TRAI) vide press release dated November 28, 2017 has released recommendations on "Net Neutrality". The salient features of the recommendations are:

a) The licensing terms should be amplified to provide

explicit restrictions on any sort of discrimination in

Internet access based on the content being accessed,

the protocols being used or the user equipment being

deployed. Content would include all content,

applications, services and any other data, including its

end—point information, that can be accessed or

transmitted over the Internet

b) The “discriminatory treatment” in the context of

treatment of content would include any form of

discrimination, restriction or interference in the

treatment of content, including practices like

blocking, degrading, slowing down or granting

preferential speeds or treatment to any content.

c) The service providers should be restricted from

entering into any arrangement, agreement or

contract, by whatever name called, with any person,

natural or legal, that has the effect of discriminatory

treatment based on content, sender or receiver,

protocols or user equipment.

d) The scope of the proposed principles on non-

discriminatory treatment applies specifically to

“Internet Access Services”, which are generally

available to the public.

e) Specialised services, i.e. services other than Internet

Access Services, which are optimised for specific

content, protocols or user equipment, and where the

optimisation is necessary in order to meet specific

quality of service requirements shall be exempted

from the principles of discriminatory treatment.

f) DoT may identify specialised services. However,

specialised services may be offered by the service

provider only if they are not usable (or offered) as a

replacement for Internet Access Services; and the

provision of such services is not detrimental to the

availability and overall quality of Internet Access

Services.

g) Internet of Things (IoT), as a class of services, is not

excluded from the scope of the restrictions on non-

discriminatory treatment. However, critical IoT

services, which may be identified by DoT, and which

satisfy the definition of specialised services, would be

automatically excluded.

h) Content Delivery Networks (CDNs), which enable a

Telecom Service Provider (TSP) to deliver content

within its network without going through the public

Internet, are exempted from the scope of any

restrictions on none-discriminatory treatment.

i) The Internet Access Service Providers may take

reasonable measurements for traffic management,

provided the same are proportionate, transient, and

transparent. They may also take reasonable measures

to preserve integrity and security of network, for

provision of Emergency Services, implementation of

an order of the court or direction of the Government,

or in pursuance of an international treaty.

j) TSPs shall be required to declare their Traffic

Management Practices (TMP), as and when deployed

and the impact it may have had on the users. The

disclosure requirements shall also include information

about specialised services, direct or indirect

arrangements entered into by them.

k) For monitoring and investigation of violations, a

collaborative mechanism has been recommended to

be established in the form of a multi-stakeholder body

comprising members representing different

categories of TSPs and ISP’s, large and small content

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providers, representatives from research and

academia, civil society organisations and consumer

representatives. This body, which would be

responsible for developing technical standards

pertaining to monitoring of TMPs and enforcement of

the principles on nondiscriminatory treatment and

making appropriate recommendations to the

Authority. The Government/ Authority shall reserve

the right to seek any information from the committee,

investigate its conduct to ensure transparency and fair

treatment to all its members, and issue appropriate

regulations, directions, orders or guidelines, as and

when needed.

[Press Release No. 100/2017]

URL:http://www.trai.gov.in/sites/default/files/PR_No.100of2017.pdf

TRAI releases Recommendations on 'Ease of Doing Telecom Business'

The Telecom Regulatory Authority of India (TRAI) vide Press Release dated November 30, 2017 has issued its Recommendations on 'Ease of Doing Telecom Business'. TRAI had issued a paper on March 14, 2017 requesting the stakeholders to review the existing processes and identify the bottlenecks, obstacles or hindrances that are making it difficult to do telecom business in India and thus, require regulatory intervention.

Based on the inputs received from various stakeholders and internal analysis, draft recommendations were framed and uploaded on TRAI website on September 19, 2017, seeking comments of the stakeholders. Based on the comments received from the stakeholders and further analysis, TRAI has finalized its recommendations.

Some of the key recommendations are:-

a) The entire process of SACFA clearance as well as grant

of all licences/ approvals, that are issued by WPC,

should be made paper-less and executed end-to-end

through online portal.

b) There should be a defined time-line not exceeding 30

days within which an Import Licence should be

granted and the same may be declared in the portal as

well as in the Citizen's Charter.

c) DoT should spell out a definite timeline, not exceeding

30 days post NCLT approval, for providing written

approval to transfer/merger of licences by the

Licensor and it should be made a part of the M&A

Guidelines.

d) If the merger results in excess spectrum holding

beyond permissible spectrum cap, the transferee

company/resultant entity should be given an option to

either surrender or trade its spectrum holding, within

the stipulated period of one year.

e) Spectrum trading should be permitted in all the access

spectrum bands which have been put to auction. The

permissible block size for trading in a band should be

same as specified in the NIA for the latest auction

held.

f) The TSPs should be charged for roll-out obligations

test fee only for the DHQs/ BHQs/ SDCAs which are

actually tested by TERM Cells.

g) Performance Bank Guarantee (PBG) for a particular

phase of roll-out obligations should be released after

successful certification by TERM Cell. If TERM Cell fails

to submit its report within 12 months after the date of

offer, PBG should not be held back on account of

pendency of testing. Further, DoT should review the

process adopted by CCA for the refund of bank

guarantee and should ensure that CCA do not take

more than 30 days for the release of bank guarantee.

h) DoT should devise a suitable matrix, linking the

penalty to the severity of the incident and recurrence

of the violation for imposition of financial penalties.

For any clarification/information, Shri S. T. Abbas, Advisor (Networks, Spectrum and Licensing) may be contacted at Tel. No. +91-11-23210481 or e-mail advmn@trai.gov.in.

[Press Release No.101/2017]

URL: http://www.trai.gov.in/sites/default/files/PR_No.101of2017.pdf

DGFT enhances MEIS incentive rates for two subsectors of Textiles Industry

The Directorate General of Foreign Trade (DGFT) vide Public Notice dated November 24, 2017 has enhanced the rates for incentives under the Merchandise Exports from India Scheme (MEIS) for two subsectors of Textiles Industry, that is readymade garments and made ups have been enhanced from 2% to 4% of value of exports with effect from November 01,2017 till June 30,2018.

[Public Notice No. 42/2015-2020]

[No.14/26/2016-IT]

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URL: http://dgft.gov.in/Exim/2000/PN/PN17/Public%20Notice%2042%20English.pdf

http://www.egazette.nic.in/WriteReadData/2017/180456.pdf

NSDL issues Operational guidelines regarding transfer of shares to Investor Education and Protection Fund (IEPF) Authority

National Securities Depository Limited (NSDL) has issued operating guidelines for transfer of shares to IEPF Authority. In this context, Issuers/R&T Agents are requested to take note of the following:

1. The corporate action information form notified vide

aforesaid NSDL circular has been revised as per

Annexure-I, Issuers/RTAs are requested note and

submit the same for transfer of shares to IEPF

Authority.

2. In respect of shares held in the unclaimed suspense

account opened by the company as directed by SEBI,

the procedure to be followed for transfer of such

shares to demat account of the IEPF Authority held in

NSDL system is given below:

a. Debit shares held in NSDL system using the

normal corporate action file using CA type

(0012) and allotment description (0078 -

Transfer to IEPF Authority).

b. For crediting the shares which are debited as

mentioned at point (a) above, file format C as

notified vide our aforesaid circular shall be

used providing details of the investors whose

shares are dematerialized in unclaimed

suspense account by the company for transfer

of shares to IEPF Authority account.

3. The details of DPM-SHR Version release related to

facility for transfer of shares to IEPF Authority is as

given below:

a. Simultaneous corporate action to debit

Investor’s demat account with NSDL

Depository System and credit demat account

of IEPF Authority in NSDL Depository System

is available from November 4, 2017.

b. Credit corporate action to credit demat

account of IEPF Authority in NSDL Depository

System in respect of those shares which are

successfully debited by executing debit

Corporate Action in CDSL Depository System

is available from November 11, 2017.

c. Shares being transferred/transmitted are held

in physical form and credit into demat account

of IEPF Authority in NSDL Depository System

is available from November 11, 2017.

d. Shares being transferred from Investor’s

holding demat account in NSDL Depository

System to IEPF Authority demat account held

in CDSL system, availability of the facility in

DPM SHR system will be intimated separately.

Issuer/RTAs shall use the File Format D

enclosed at Annexure-II for this purpose.

The updated file formats provided at the NSDL Intranet site (https://i-assist) at File Formats->Back Office->Back office file formats-New DPM SHR System. Issuers/ R&T Agents are requested to inform their clients suitably. For any information/clarifications, Issuers/R&T Agents are requested to contact NSDL Help Desk at (022) 2499 4601 to 4610 or email at helpdesk@nsdl.co.in.

[Circular No.: NSDL/CIR/II/21/2017]

URL: https://nsdl.co.in/downloadables/pdf/21%20Circular%20Operational%20guidelines%20regarding%20transfer%20of%20shares%20to%20Investor%20Education%20and%20Protection%20Fund%20(IEPF)%20Authority%20and%20Schedule%20for%20System%20Version%20Release.pdf

FSSAI Issues Guidelines on Food Recall

The Food Safety and Standards Authority of India (FSSAI) have issued a guideline for food recall process. The guideline contains role of food authority, role of the industry, food recall plan, etc.

URL: http://www.fssai.gov.in/dam/jcr:81156e22-a327-4237-998f-61e39f0dd432/Guidelines_Food_Recall_28_11_2017.pdf

NPPA fixes the prices of various drugs under the Drugs (Prices Control) Order, 2013

National Pharmaceutical Pricing Authority (NPPA) vide order dated November 23, 2017 has fixed the ceiling prices of various drugs exclusive of goods and services tax with the dosage form & strength and unit under the Drugs (Prices Control) Order, 2013 such as:

• Oxaliplatin

• Acetylsalicylic acid

• Japanese Encephalitis Vaccine

• Measles Rubbela Vaccine

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• Surfactant

All manufacturers of scheduled formulations, selling the branded or generic or both the versions of scheduled formulations at a price higher than the ceiling price (plus goods and services tax as applicable) so fixed and notified by the Government, shall revise the prices of all such formulations downward not exceeding the ceiling price

All the existing manufacturers having MRP lower than the ceiling price shall continue to maintain the existing MRP in accordance with paragraph 13 (2) of the DPCO, 2013

The manufacturers may add goods and services tax only if they have paid actually or if it is payable to the Government on the ceiling price

The ceiling price for a pack of the scheduled formulation shall be arrived at by the concerned manufacturer as per provisions contained in paragraph 11 of the Drugs (Prices Control) Order, 2013. The manufacturer shall issue a price list in Form–V from date of Notification as per paragraph 24 of the DPCO, 2013 to NPPA through IPDMS and submit a copy to State Drug Controller and dealers

The manufacturers shall furnish quarterly return to the NPPA, in respect of production / import and sale of scheduled formulations in Form-III of Schedule-II of the DPCO, 2013 through IPDMS. Any manufacturer intending to discontinue production of above said scheduled formulation shall furnish information to the NPPA, in respect of discontinuation of production and / or import of scheduled formulation in Form-IV of Schedule-II of the DPCO, 2013 at least six months prior to the intended date of discontinuation.

[S.O. 3722(E)]

URL:http://www.egazette.nic.in/WriteReadData/2017/180430.pdf

NPPA issues Guidelines for examination of cases of launch of 'New Drugs" by Pharma companies without obtaining prior price approval as required under the DPCO 2013

National Pharmaceutical Pricing Authority (NPPA) vide order dated November 24, 2017 has issued Guidelines for examination of cases of launch of 'New Drugs" by Pharma companies without obtaining prior price approval as required under the DPCO 2013.

In order to bring clarity in the examination of cases of launch of new drugs "without prior price approvals" (WPA cases) and standardisation of documents to be submitted by the companies, it has been decided to follow a standard and uniform procedure, as mentioned below, in respect of cases of launch of new drugs without prior price approval (WPA): WPA

cases will be dropped in the following cases and the Company will be duly informed:-

a) The Company produces evidence (licence issued by

State Drugs Controller (SDC)/ Drugs Controller General

(Indie) (DCG(l)) and invoices and samples prior to ‘15th

May 2013, certified by Chartered Accountant (CA) /

Cost Accountant (CMA) in support of the claim that the

formulation was launched before the DPCO 2013 came

into effect; '

b) If AIOCD-Pharmatrac data confirm that the

formulation was launched prior to 15th May 2013

c) If the company claims and produces sufficient evidence

to support the claim that the formulation does not

come under the definition of a "new drug“ under

paragraphs 2 (u) of the DPCO,2013, i.e.

i. either the Company is not an "existing

manufacturer" of the scheduled formulation; or

ii. none of the components of the formulation is

under Schedule I of the DPCO,2013 as amended

from time to time

d) The Company claims are duly supported with sufficient

evidence i.e. samples and invoices that the formulation

is a scheduled formulation and the ceiling price is

compiled therewith and followed in accordance with

provisions of the DPCO, 2013.

e) The Company's claim that the formulation was never

manufactured/ marketed by it is confirmed by AlOCD-

Pharmatrac.

f) The Company has changed only the pack size and

launched the new pack size at a price equal to or less

than the pro rata price of the previous pack size, or (ii)

the increase in pro rata price if any taken by the

company is in conformity with the provisions of

paragraphs 20 (1) of DPCO,2013. The Company will be

required to submit evidence (licence issued by

SDC/DCGU], invoice and sample, duly certified by

CA/CMA regarding the previous and the existing pack

size of concerned formulation manufactured /

marketed by it.

g) The Company has launched the new brand having

same composition as in earlier brand with a different

brand name (i) at the price equal to or less than that of

the earlier brand, or (ii) the increase in price taken by

the company is in with conformity the provisions of

paragraph 20(1) of DPCO 2013. The Company will be

required to submit evidence (licence issued by

SDC/DCG(I) and invoice and sample, duly certified by

CA/CMA regarding the previous and the existing brand

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of concerned formulation manufactured / marketed by

it.

h) In cases where the brand has been procured/re-

launched under a different name by another Company

post-DPCO 2013, keeping the same composition of the

formulation concerned as in the earlier brand (i) at the

price equal to or less than that of the earlier brand, or

(ii) the increase in price taken by the company is in

conformity with the provisions of paragraph 20 (1) of

DPCO 2013. The Company will be required to submit

evidence (licence issued by SDC/DCG (l) and

invoice/sample, certified by CA/CMA) regarding the

previous and the existing brand manufactured /

marketed by it.

Any WPA case not coming under any of the above said categories will be referred for price fixation and after fixing the price concerned companies shall be liable to deposit overcharged amount along with interest from the date of overcharge, in addition to penalty, as per provisions of paragraph 15 of the DPCO, 2013.

The companies are instructed to submit the complete and requisite documents as stipulated in paragraph 3 herein above. Companies are once again advised to check ‘new drugs’, if any, has been launched by them and obtain requisite price approval after with complying lPDMS requirements by submitting Form 1 prescribed in Schedule-II of DPCO, 2013, along with the required documents.

[F. No.37 (l)/2016/Div-III/NPPA]

URL: http://www.nppaindia.nic.in/order/om_24-11-2017.pdf

NPPA displays Draft Version of Proposed Price Calculation Sheets for 04 proposed revised/notified ceiling price/retail prices

National Pharmaceutical Pricing Authority (NPPA) vide office memorandum dated November 27, 2017 has displayed draft 04 calculation sheets of Proposed Ceiling Prices/Retail Prices based on Pharma Trac data are uploaded on the website.

All the companies aggrieved by NPPA’s proposed price fixation, may make representation against the proposed ceiling price/retail price by submitting documents/information of Price to Retailer (PTR) and Moving Annual Turnover (MAT) data along with supporting documents like copies of sample invoices to retailer with name, designation, mobile no., signature & seal of the authorized officer of the company along with the copies of supporting Form-V/IPDMS, within 10 working days to NPPA in order to take necessary action in this regard.

[F.No.8(35)/2016/D.P/(NPPA)-DV.II]

URL: http://www.nppaindia.nic.in/order/om_27-11-2017.pdf

PESO has developed new online module for approval of new Petroleum Refinery and/or revalidation of existing Refinery including mini refineries having valid commissioning permissions

Petroleum and Explosives Safety Organisation (PESO) has developed an online module for approval of Petroleum Refinery and commissioning permission of Refinery and revalidation of existing approved / commissioned Refinery having valid PESO permission to generate unique approval number and doc key no. for the respective Refinery Unit under Petroleum Rules, 2002.

To avail this facility it is essential for all entities holding approval / commissioning permission in respect of the Petroleum Refinery issued by CCE, Nagpur and new entities desiring to obtain approval for Petroleum Refinery / commissioning permission to register through the “Apply Online” -> “Petroleum / Gas Cylinders/SMPV(U) Rules Application Login” link given on the PESO’S website http://peso.gov.in\index.aspx and create a profile with user id and password.

In this matter help guideline for the online application process is available at Login Page of the aforesaid online application with title “Help Operational Guideline for Approval of Refinery”. The online approval / commissioning permission for Refinery and revalidation of existing Petroleum Refinery are mandatory w.e.f. from December 15, 2017.

All the existing entities are advised to avail this facility and start submitting their online applications and get their existing approved / commissioned Refinery revalidated. For any further query and support, you may email on support ol@explosivesgov.in or call on at telephone Nos. 0712-2510873 / 0712-2510291.

[No. D—18019/Comp/Implem]

URL: http://peso.gov.in/PDF/Approval_of_Petroleum_Refinery.pdf

CERC issues draft Central Electricity Regulatory Commission (Grant of Connectivity and General Network Access to the inter-State transmission system and other related matters) Regulations, 2017

Central Electricity Regulatory Commission (CERC) has made Draft Central Electricity Regulatory Commission (Grant of Connectivity and General Network Access to the inter-State transmission system and other related matters) Regulations, 2017. The scope of these Regulations is as under-

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These Regulations shall apply in all cases of grant of

Connectivity and GNA to inter-State Transmission

System (ISTS).

Persons who are already connected to the state grid

may be allowed to seek Connectivity and GNA to ISTS

subject to payment of transmission charges

corresponding to additional Connectivity and GNA

and applicable state charges.

Generating stations that are already connected to the

ISTS grid for part of their installed capacity shall seek

Connectivity and GNA to ISTS for balance capacity.

An Applicant seeking GNA to the inter-State

Transmission System cannot apply for GNA without

applying for Connectivity to inter-State transmission

system or intra-State transmission system.

An Applicant who is already connected to the grid can

apply for GNA for the connected quantum without

applying for Connectivity.

An applicant may apply for Connectivity and GNA

simultaneously.

The existing Long Term customers of ISTS shall be

deemed to be GNA customers subject to fulfillment of

conditions as per the Regulation 25 hereof.

The comments/ suggestions/ objections are invited on the Draft Regulations which may be sent to Mr. Sanoj Kumar Jha, Secretary, at 3rd & 4th Floor, Chanderlok Building, 36, Janpath, New Delhi-110 001 latest by December 14, 2017. The comments/ suggestions/ objections received after the stipulated date in the Commission’s office may not be considered while finalizing these regulations.

[No. L-1/229/2017-CERC]

URL: http://www.cercind.gov.in/2017/draft_reg/PN14.pdf

Draft Regulations: http://www.cercind.gov.in/2017/draft_reg/GNA.pdf

The Coal Mines Regulations, 2017

The Central Government vide notification dated November 27, 2017 has notified the coal mines Regulation 2017. These regulations shall supersede the Coal Mines Regulations, 1957. These Regulations shall apply to every coal mine and shall extend to the whole of India.

[G.S.R. 1449(E)]

URL: http://www.egazette.nic.in/WriteReadData/2017/180495.pdf

Human Resource

Ministry of Labour and Employment instructs State Governments to take immediate action to frame Crèche Rules under the Maternity Benefit (Amendment) Act, 2017

The Ministry of Labour and Employment has instructed State Governments to take immediate action to frame and notify Rules for the crèche facilities under the Maternity Benefit (Amendment) Act 2017. The provisions related to crèche under the Amendment Act have already come into effect from July 01, 2017.

The Maternity Benefit Act, 1961 was amended to provide crèche facilities in the Establishments employing 50 or more employees. For effective implementation of this provision, it is necessary that Rules are framed prescribing amenities and facilities required to be provided in said crèche. The Act provides that appropriate Government shall frame such Rules and that the State Governments are the appropriate Government under the Act for Establishments other than Mines and Circus.

[F. No. 5-3601 2/03/201 5-SS-l]

URL: http://www.labour.nic.in/sites/default/files/Reg.%20Creche%20Rules%20.pdf

Environment and Health Safety (E.H.S.)

CPCB issues clarification regarding the revised categorization of the Industrial Sector namely “Solar Power generation through solar photovoltaic cell, wind power and mini hydel power (less than 25 MW)”

Central Pollution Control Board (CPCB) has issued clarifications pertaining to the categorization of industries dealing in solar power generation through solar photovoltaic cell, wind power and mini hydel power (less than 25 MW).

The CPCB has clarified that the Solar Power generation through solar photovoltaic cell, wind power and mini hydel power (less than 25 MW) category of industrial sector shall include the following:

Solar power generation through photo-voltaic cells,

plants of all capacities;

Wind power generation plants of all capacities; and

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Hydel power plants up to and including capacity of

25 MW.

[F.No.B-29012/IPC-Vl/2017-18/]

URL: http://cpcb.nic.in/upload/Latest/Latest_200_letter_17.11.2017.pdf

Corporate

ICSI Introduces Secretarial Standards on Dividend (SS-3)

The Institute of Company Secretaries of India (ICSI) has introduced new secretarial standards on dividends. The copy of this standard is available with ICSI website under Secretarial Standards section.

URL: https://www.icsi.edu/WebModules/SS3_DIVIDEDRELEASED_NC.pdf

Commercial

The Central Motor Vehicles (…..Amendment) Rules, 2017

The Ministry of Road Transport and Highways vide notification dated November 24, 2017 has issued draft amendment to the Central Motor Vehicles Rules, 1989. Vide this amendment-

in rule 95, sub-rule (7) has been substituted which

reads as- Temporary use spare wheel or tyre and Run

Flat Tyre for vehicles of categories L7, M1 and N1, if

they are different from the normal tyre used on the

vehicle shall conform to AIS 110:2009, as amended

from time to time, till the corresponding BIS

specifications are notified under the Bureau of Indian

Standards Act, 1986

in rule 115, new sub rule (17-A) is added which relates

to the Mass Emission Standards (Bharat Stage IV) for

quadricycle (Category L7)

in rule 138, in sub-rule (4), in clause (a), proviso shall be

substituted, namely:- Provided that in case of L7, M1

and N1 categories of vehicles, use of temporary use

spare wheel shall be permitted and the provision of

ready to use spare wheel shall not be mandatory, if

such vehicles are fitted with run flat tyre as standard.

The objections or suggestions which may be received from any person with respect to the said draft rules before the expiry of the 30 days from the date on which the copies of this notification as published in the Gazette of India will be considered by the Central Government;

Objections and suggestions to these draft rules, if any, may be sent to the Joint Secretary (Transport), email: js.tpt@gov.in, Ministry of Road Transport and Highways, Transport Bhawan, Parliament Street, New Andhra Pradesh-110 001.

[G.S.R. 1445(E)]

URL: http://www.egazette.nic.in/WriteReadData/2017/180484.pdf

The Central Motor Vehicles (Fourteenth Amendment) Rules, 2017

The Ministry of Road Transport and Highways vide notification dated November 27, 2017 has notified the Central Motor Vehicles (Fourteenth Amendment) Rules, 2017. Vide this amendment, in rule 97, sub-rule (3) which relates to the provisions of fitment of brakes on trailers shall not be applicable to any trailer designed for use and used by a local authority for street cleansing or by the fire service for firefighting, which does not carry any load other than its necessary gear and equipment or any disabled vehicle which is being drawn by a motor vehicle in consequence of its disablement shall be omitted.

[G.S.R. 1464(E)]

URL:http://www.egazette.nic.in/WriteReadData/2017/180523.pdf

The Central Motor Vehicles (Fifteenth Amendment) Rules, 2017

The Ministry of Road Transport and Highways vide notification dated November 27, 2017 has notified the Central Motor Vehicles (Fifteenth Amendment) Rules, 2017. Vide this amendment in Rule 98-

(i) in sub-rule (2), is substituted which reads as- On and

after the April 01, 2019, the steering gear of motor

vehicles of categories L, M and N, shall conform to the

Indian Standard IS: 12222-2011, as amended from time

to time.

(ii) in sub-rule (3), new proviso is inserted which reads as-

Provided that on and after the April 01, 2019, the

steering effort of all motor vehicles other than three

wheelers not fitted with steering wheel, motor cycles

and invalid carriages manufactured, shall conform to

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the Indian Standard IS: 11948-2010, as amended from

time to time.

[G.S.R. 1463(E)]

URL: http://www.egazette.nic.in/WriteReadData/2017/180528.pdf

Andhra Pradesh

Exemption to all Taxpayers from Payment of Tax on Advances Received in case of Supply of Goods under APGST Act

The State Government of Andhra Pradesh, on the recommendations of the GST Council, has notified the registered person who did not opt for the composition levy under Section 10 of Andhra Pradesh Goods and Services Tax Act, 2017 as the class of persons who shall pay the State tax on the outward supply of goods at the time of supply as specified in Section 12(2)(a) of the said Act including in the situations attracting the provisions of Section 14 (Change in rate of tax in respect of supply of goods or services), and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.

[G.O.MS.No. 567]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS567.pdf

Andhra Pradesh Government waives off late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017

The Government of Andhra Pradesh vide notification dated November 24, 2017 on the recommendations of the Council has waived the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees (Rs. 25) for every day during which such failure continues:

Where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date under section 47 of the said Act shall

stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

[G.O.MS.No. 565]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS565.pdf

Andhra Pradesh Government waives off late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of August and September, 2017

The Government of Andhra Pradesh vide notification dated November 16, 2017 on the recommendations of the Council has waived the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date.

[G.O.MS.No. 560]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS560.pdf

Andhra Pradesh Government prescribes Quarterly furnishing of FORM GSTR-1 for those Taxpayers with Aggregate Turnover of up to Rs.1.5 crore

The Government of Andhra Pradesh on November 15, 2017, has notified the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified below till the time period as specified in the corresponding entry

Quarter for which the details in FORM GSTR-

1 are furnished

Time period for furnishing the details

in FORM GSTR-1

July - September, 2017 December 31, 2017

October - December, 2017

February 15, 2018

January - March, 2018 April 30, 2018

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The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under Section 38(2) and Section 39(1) of Andhra Pradesh Goods and Services Tax Act, 2017, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[G.O.MS.No. 562]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS562.pdf

Andhra Pradesh Government further extends the Time Limit for filing of FORM GSTR-4

The Government of Andhra Pradesh on November 24, 2017 has extended the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under Section 39(2) of the Andhra Pradesh Goods and Services Tax Act, 2017 read with Rule 62 of the Andhra Pradesh Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 from November 15, 2017 to December 24, 2017.

This notification shall be deemed to be effective from 15th November, 2017

[G.O.MS.No. 563]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS563.pdf

Andhra Pradesh Government further extends the Due Date for submission of details in FORM GST-ITC-04

The Andhra Pradesh Government, on November 24, 2017, has extended time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017 from November 30, 2017 to December 31, 2017.

[G.O.MS.No. 564]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS564.pdf

Andhra Pradesh Government exempts Suppliers of Services through an E-Commerce Platform from obtaining Compulsory Registration under Andhra Pradesh GST Act, 2017

The Andhra Pradesh Government, on the recommendations of the Council, has specified the persons making supplies of services, other than supplies specified under Section 9(5) of the Andhra Pradesh Goods and Services Tax Act, 2017 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 Rs. 20 lakh 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 Rs. 10 lakh 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.

[G.O.MS.No. 566]

URL: https://www.apct.gov.in/gstportal/GST_Portal/pdf/2017REV_MS566.pdf

Delhi

Delhi Goods and Services Tax (Tenth Amendment) Rules, 2017

The Delhi Government has further amended the Delhi Goods and Services Tax Rules, 2017.

In the Delhi Goods and Services Tax Rules, 2017, –

(i) in Rule 89(1), for third proviso, the following proviso

shall be substituted, namely:

“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,

the recipient of deemed export supplies; or

the supplier of deemed export supplies in

cases where the recipient does not avail of

input tax credit on such supplies and

furnishes an undertaking to the effect that

the supplier may claim the refund”;

(ii) in Rule 96A(1), in clause (a), after the words “after the

expiry of three months”, the words “or such further

period as may be allowed by the Commissioner,”

shall be inserted;

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(iii) in FORM GST RFD-01, Statement-2 and Statement-4

shall be substituted.

[No. F. 3(42)/Fin (Rev-I)/2017-18/DS-VI/745]

URL: http://www.egazette.nic.in/WriteReadData/2017/180501.pdf

Goa

The Goa Goods and Services Tax (Twelfth Amendment) Rules, 2017

The Government of Goa, on the recommendation of the GST Council, has made Twelfth Amendment to the Goa Goods and Services Tax Rules, 2017 on November 15, 2017.

The amendments made in the Goa Goods and Services Tax Rules, 2017 are as follows:

(i) In Rule 43, which states the manner of determination

of input tax credit in respect of capital goods and

reversal thereof in certain cases, after sub-rule (2), the

following explanation shall be inserted, namely:-

“Explanation - For the purposes of Rule 42 and this Rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.”;

(ii) In Rule 54(2), which deals with issuance of tax invoice

in special cases, for the words “supplier shall issue”,

the words “supplier may issue” shall be substituted.

The amended sub-rule shall be read as:

“Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier may issue a consolidated tax invoice or any other document in lieu thereof, by whatever name called [for the supply of services made during a month at the end of the month] 15, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under Rule 46.”

(iii) After Rule 97, the following Rule shall be inserted,

namely:-

“97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these Rules.”;

(iv) After Rule 107, the following Rule shall be inserted,

namely:-

“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;

(v) After Rule 109, the following Rule shall be inserted,

namely:-

“109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order

passed under this Act or the State Goods and

Services Tax Act or the Union Territory Goods

and Services Tax Act may appeal to –

(a) The Additional Commissioner (Appeals)

where such decision or order is passed by

the Deputy Commissioner;

(b) The Deputy Commissioner (Appeals)

where such decision or order is passed by

the State Tax Officer or the Assistant

State Tax Officer, within three months

from the date on which the said decision

or order is communicated to such person.

(2) An officer directed under sub-section (2) of

section 107 to appeal against any decision or

order passed under this Act or the State Goods

and Services Tax Act or the Union Territory

Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such

decision or order is passed by the

Additional or Joint Commissioner;the

Additional Commissioner (Appeals) where

such decision or order is passed by the

Deputy Commissioner;

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(b) the Additional Commissioner (Appeals)

where such decision or order is passed by

the Deputy or Assistant Commissioner or

the Superintendent, within six months

from the date of communication of the

said decision or order.”; the Deputy

Commissioner (Appeals) where such

decision or order is passed by the State

Tax Officer or the Assistant State Tax

Officer, within six months from the date

of communication of the said decision or

order.”;

(vi) In Rule 124 dealing with appointment, salary,

allowances and other terms and conditions of

service of the Chairman and Members of the

Authority in sub-rule (4) and (5), for the second

proviso in each of the sub-rule, the following

proviso shall be substituted, namely: - "Provided

further that the Central Government with the

approval of the Chairperson of the Council may

terminate the appointment of the Chairman at any

time.”;

(vii) Insertion of FORM-GST-RFD-01 A: Application for

Refund (Manual);

(viii) Insertion of FORM-GST-RFD-01 B: Refund Order

details.

[Notification No. 38/1/2017-Fin(R&C) (29)]

URL: http://goaprintingpress.gov.in/downloads/1718/1718-34-SI-EOG-1.pdf

Himachal Pradesh

Municipal Corporation Shimla discontinues offline process for the issuance of trade licence

Municipal Corporation Shimla has decided to discontinue the offline process for the issuance of trade license. All the applications for obtaining Trade License shall be made online through Single Window Portal of Himachal Pradesh.

[No. MCS/SE/Trade Licence/2017-1065]

URL: http://emerginghimachal.hp.gov.in/themes/backend/uploads/trade.pdf

Jharkhand

Jharkhand Government bans manufacture and usage of plastic carry bags

The Government of Jharkhand has decided to ban manufacture and usage of plastic carry bags in the state of Jharkhand Government of Jharkhand was of the opinion that the use of plastic carry bags is causing grave and irreparable injury to the environment and the health of human beings as well as animals. Hence, with a view to curb such problems, the Government has decided to declare the entire state of Jharkhand as the “Plastic Carry Bags Free Area“.

The Government issues the following directions for the complete Ban of manufacture, import, storage, transportation, sale and usage of Plastic Carry bags in all parts of the state:

No industry shall manufacture plastic carry bags and no

person including a shopkeeper, vendor, wholesaler or

retailer, trader, hawker or rehriwala etc., shall use

plastic carry bags for supply of goods and no person

shall manufacture, store, import, sell or transport

plastic carry bags in the State of Jharkhand.

Plastic carry bags manufactured exclusively for export

purposes against any export order shall be exempted

from the application of this notification.

[Notification No.-3/PrayaPradu-52/2007/3900]

URL: http://jhr2.nic.in/egazette/Gazette.aspx

Nagaland

Nagaland Goods and Services Tax (Tenth Amendment) Rules, 2017

The Nagaland Government has further amended the Delhi Goods and Services Tax Rules, 2017.

In the Nagaland Goods and Services Tax Rules, 2017, –

(i) in Rule 89(1), for third proviso, the following proviso

shall be substituted, namely:

“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,

the recipient of deemed export supplies; or

the supplier of deemed export supplies in cases

where the recipient does not avail of input tax

credit on such supplies and furnishes an

undertaking to the effect that the supplier may

claim the refund”;

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(ii) in Rule 96A(1), in clause (a), after the words “after the

expiry of three months”, the words “or such further

period as may be allowed by the Commissioner,” shall

be inserted;

(iii) In FORM GST RFD-01, Statement-2 and Statement-4

shall be substituted.

[F.No. FIN/REV-3/GST/1/08 (Pt-1)/57]

URL: http://nagalandtax.nic.in/docs/GST/rules/10th%20Amendment%20to%20NGST%20Rules.pdf

Nagaland Government mandates the furnishing of Return in FORM GSTR-3B till March, 2018

The Government of Nagaland on the recommendations of the Council has specified that the return in FORM GSTR-3B for the month as specified below shall be furnished electronically through the common portal, on or before the last date as specified below:

Month Last date for filing of return in FORM GSTR-3B

January, 2018 February 20, 2018

February, 2018 March 20, 2018

March, 2018 April 20, 2018

Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

[Notification No. 22/2017]

URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/Last%20date%20for%20filing%20return%20in%20FORM%20GSTR-3B.pdf

Nagaland Government extends the Due Dates for the furnishing of FORM GSTR-1 for those Taxpayers with Aggregate Turnover of more than Rs.1.5 crores

In supersession of Notification No. 12/2017, the Government of Nagaland has extended the time limit for furnishing the details of outward supplies in FORM GSTR-1 under Section 37 (1) of Nagaland Goods and Services Tax Act, 2017 for the months as specified below, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry below:

Months for which the details in FORM GSTR-1

are furnished

Time period for furnishing the details

in FORM GSTR-1

July - October, 2017 December 31, 2017

November, 2017 January 10, 2018

December, 2017 February 10, 2018

January, 2018 March 10, 2018

February, 2018 April 10, 2018

March, 2018 May 10, 2018

The extension of the time limit for furnishing the details or return, as the case may be, under Section 38(2) and Section 39(1) of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[Notification No. 23/2017]

URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/time%20period%20for%20furnishing%20details%20in%20FORM%20GSTR-1.pdf

Nagaland Government further extends the Time Limit for filing of FORM GSTR-4

The Government of Nagaland has extended the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under Section 39(2) of the Nagaland Goods and Services Tax Act, 2017 read with Rule 62 of the Nagaland Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 from November 15, 2017 to December 24, 2017.

[Notification No. 24/2017]

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URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/Amend%20notification%20no.%2015_2017%20dt%2016-10-2017.pdf

Nagaland Government extends Time Limit for furnishing the Return in FORM GSTR-5 for the months of July to October, 2017

State Government of Nagaland has extended the time limit for furnishing the return in FORM GSTR-5 for the month of July, 2017, August, 2017, September, 2017 and October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 and Rule 63 of the Nagaland Goods and Services Tax Rules, 2017, till December 15, 2017.

[Notification No. 25/2017]

URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/Extend%20time%20in%20FORM%20GSTR-5%20by%20non-resident%20taxable.pdf

Nagaland Government extends Time Limit for furnishing the Return in FORM GSTR-5A for the months of July to October, 2017

State Government of Nagaland, has extended the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 and Rule 64 of the Nagaland Goods and Services Tax Rules, 2017, till December 15, 2017.

[Notification No. 26/2017]

URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/Extend%20time%20in%20FORM%20GSTR-5A.pdf

Nagaland Government extends Time Limit for furnishing the Return in FORM GSTR-6 for the month of July, 2017

The Government of Nagaland has extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under Section 39(4) of the Nagaland Goods and Services Tax Act, 2017 read with Rule 65 of the Nagaland Goods and Services Tax Rules, 2017 for the month of July, 2017 till December 31, 2017.

The extension of the time limit for furnishing the return under Section 39(4) of the said Act for the month of August, 2017, September, 2017 and October, 2017 shall be subsequently notified in the Official Gazette.

[Notification No. 27/2017]

URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/Extend%20time%20in%20FORM%20GSTR-6%20by%20an%20ISD.pdf

Nagaland Government further extends the Due Date for submission of details in FORM GST-ITC-04

The Nagaland Government, on November 24, 2017, has extended time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017 from November 30, 2017 to December 31, 2017.

[Notification No. 28/2017]

URL: http://nagalandtax.nic.in/docs/GST/Notification/2017/Amend%20notification%20No.%2019_2017%20dt%2003-11-2017.pdf

Punjab

Punjab Government extends last date of filing annual statement in Form VAT-20

The Government of Punjab vide public notice dated November 30, 2017 has extended the last date of e-filing of annual statement in Form VAT-20 for the year 2016-17 till December 08, 2017.

URL: https://pextax.com/PEXWAR/ShowDoc/WLP+Repository/Notification_Extension_30112017

West Bengal

West Bengal Government issues procedure for Manual filing and processing of refund claims in respect of zero-rated supplies

The Government of West Bengal on the recommendations of the Council has issued procedure for Manual filing and processing of refund claims in respect of zero-rated supplies. In

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exercise of the powers conferred by section 168(1) of the West Bengal Goods and Services Tax Act, 2017 and for the purpose of ensuring uniformity, the following conditions and procedure are laid down for the manual filing and processing of the refund claims:-

A registered person may make zero-rated supplies of

goods or services or both on payment of integrated tax

and claim refund of the tax so paid, or make zero-rated

supplies of goods or services or both under bond or

Letter of Undertaking without payment of integrated

tax and claim refund of unutilized input tax credit in

relation to such zero rated supplies.

The refund of integrated tax paid on goods exported out

of India is governed by rule 96 of the WBGST Rules. The

shipping bill filed by an exporter shall be deemed to be

an application for refund in such cases. The application

shall be deemed to have been filed only when export

manifest or export report is filed and the applicant has

furnished a valid return in FORM GSTR-3 or FORM

GSTR-3B, as the case may be. Upon receipt of the

information regarding furnishing of a valid return in

FORM GSTR-3 or FORM GSTR-3B, as the case may be,

from the common portal, the system designated by the

Customs shall process the claim for refund and an

amount equal to the integrated tax paid in respect of

such export shall be electronically credited to the bank

account of the applicant. Any order regarding

withholding of such refund or its further sanction

respectively in PART-B of FORM GST RFD-07 or FORM

GST RFD-06 shall be done manually till the refund

module is operational on the common portal.

The application for refund of integrated tax paid on

zero-rated supply of goods to a Special Economic Zone

developer or a Special Economic Zone unit or in case of

zero-rated supply of services is required to be filed in

FORM GST RFD-01A by the supplier on the common

portal and a print out of the said form shall be submitted

before the jurisdictional proper officer along with all

necessary documentary evidences as applicable within

the time stipulated for filing of such refund under the

WBGST Act.

The registered person needs to file the refund claim with

the jurisdictional tax authority to which the taxpayer has

been assigned as per the administrative order issued in

this regard by the Chief Commissioner of Central Tax

and the Commissioner of State Tax. In case such an

order has not been issued in the State, the registered

person is at liberty to apply for refund before the Central

Tax Authority or State Tax Authority till the

administrative mechanism for assigning of taxpayers to

respective authority is implemented. However, in the

latter case, an undertaking is required to be submitted

stating that the claim for sanction of refund has been

made to only one of the authorities. It is reiterated that

the State Tax officers shall facilitate the processing of

the refund claims of all registered persons whether or

not such person was registered with the State

Government in the earlier regime.

[TRADE CIRCULAR NO. 12/2017]

URL: http://www.wbcomtax.nic.in/GST/GST_Trade_Circulars/Trade%20Circular_12_2017_Manual%20Refund.pdf

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Avantis

Weekly

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November 10, 2017

DISCLAIMER

All the information and commentary provided in this newsletter is for illustrative purposes only and should not be regarded or relied upon as legal advice. While the content provided is accurate as at the date of first publication, laws and regulations change frequently. Any reliance on the information contained in this newsletter is solely at the user's own risk. Avantis Softech LLP expressly disclaims all responsibility for any loss, injury, liability or damage of any kind resulting from and arising out of, or any way related to the content of this newsletter