Category: Miscellaneous

Best GST Cases in year 2018 (Taxmann compilation)

Posted on by Business So Simple in Miscellaneous
Best GST Cases in year 2018 (Taxmann compilation)


1. Supply of food and beverages in trains to be considered as supply of ‘Goods’: AAR
[Deepak & Co., In re. – [2018] 93 taxmann.com 94 (AAR – New Delhi)]
The assessee was engaged in supply of food and beverages to the passengers in trains as per the menu and tariff approved by the Indian Railways. It contended that the supply of any food or beverage should be taxable at 5% if they are consumed on or away from the premises. It filed an application for advance ruling for the same.
The Authority for Advance Ruling held that the train is a mode of transport and cannot be called as a restaurant, eating joint, mess or canteen, etc. Therefore, the supply of goods, i.e., food, bottled water, etc., should be charged to GST on the value of individual items at the applicable rates as there is no element of service in it.
2. GST would be applicable on cheque bouncing charges: AAR
[Maharashtra v. Bajaj Finance Limited – [2018] 100 taxmann.com 396 (AAR)]
The applicant, a NBFC is engaged in providing various types of loans to the customers, such as auto-loans, loans against the property, personal loans, consumer durable goods loans, etc. It has entered into agreements with borrowers/customers for providing loans to them. The loan agreements provide for repayment of the outstanding dues/EMI through cheque/ECS/NACH or any other electronic or clearing mandate. In case of dishonouring of payment instrument or instruction, the applicant collects the penal or bouncing charges. The applicant filed an application for Advance Ruling whether the bouncing charges should be treated as supply? It contended that bouncing charges collected from the customers are in the nature of penalty or liquidated damages. Therefore, same are not considerations for supply of services and, hence, not subject to GST levy.
The Authority for Advance Ruling held that the receipt of cheque bouncing charges on dishonouring of cheques would be receipt of amounts for tolerating the act of their customers it dishonouring of cheque. Therefore, it would be treated as supply under GST as per S. No. 5(e) of Schedule II of the CGST Act, 2017 and, hence, taxable under the GST Act.
3. Penal interest charged on default in EMI payment is taxable under GST: AAR
[Bajaj Finance Limited, In re–[2018] 99 taxmann.com 236 (AAR – Maharashtra)]
The applicant was engaged in providing various types of loans to customers. The applicant received penal charges on delayed payment of EMIs of loans. The applicant filed an application for advance ruling to determine whether penal charges on delayed payment of EMIs of loans would be considered as supply?
The authority observed that penal charges on delayed payments would be considered as receipt of amounts for tolerating an act of their customers for having delayed/defaulted on their EMI payments within due dates. The amount received as penal charges would not be considered as additional interest and, therefore,was to be treated as ‘supply’ under the GST Act. Therefore, penal Interest on default in EMI payment would be taxable under GST.
4. Sale of religious books or DVDs in Satsang would attract GST: AAR
[Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, In re– [2018] 97 taxmann.com 20 (AAR – Maharashtra)]
The assessee filed an application for Advance Ruling on whether the sale of spiritual products such as books, DVDs, etc., could be treated as supply as per GST Act? It contended that the money earned from such goods was used for main object only, i.e., for charitable and religious purposes. Therefore, such an activity could not be treated as an activity of carrying out business.
The Authority for Advance Ruling held that there was no specific exemption to registered charitable trusts for supply of such goods under GST. The sale of spiritual products which was incidental or ancillary to main charitable object of assessee could be said to be business. Therefore, the sale of spiritual products could be treated as supply under the GST Act and GST would be applicable on it.
5. Transfer of business as ‘Going Concern’ is exempt from GST: Karnataka AAR
[Rajashri Foods (P.) Ltd., In re– [2018] 93 taxmann.com 417 (AAR-Karnataka)]
The assessee has manufacturing units. It intends to sell one unit along with all its assets and liabilities for a lump sum consideration. It filed an application for Advance Ruling on the following two issues.
1.   Whether such transaction would be deemed as supply of goods or supply of services or both?
2.   Whether such transaction would be exempt under S. No. 2 of the Notification No.12/2017-Central Tax (Rate), dated June 28, 2017?
The Authority for Advance Ruling held that the business will continue in new hands. Hence, such transaction would be in the nature of a going concern. When the business is transferred as a going concern, then it does not amount to supply of goods as per part 4(c) of the Schedule II of the Central GST Act. Further, the column no. 3 of the Table in the Notification No. 12/2017-Central Tax (Rate) gives the description of the services. Therefore, such transaction would be treated as ‘Supply of service’ and, hence, would be exempt from GST as per S. No. 2 of the Notification No.12/2017-Central Tax (Rate), dated June 28, 2017.
Sr. No. Chapter Description of Services Rate Condition
2 Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil Nil

6. Recruitment services rendered by an intermediary to students of foreign universities are not ‘export of services’
[Global Reach Education Services (P.) Ltd., In re – [2018] 92 taxmann.com 211 (AAR-West Bengal)]
The assessee provided recruitment services to the students seeking admission in foreign universities and the consideration for such receives was received in convertible foreign exchange from such foreign universities. It filed an application for advance ruling to decide if such services should be treated as an export of service. The applicant contended that as per Section 13(2) the place of such supply should be deemed to be outside India as location of service recipient is outside India.
The Authority for Advance Ruling (AAR) held that such services would be provided only as a representative of the University and not as an independent service provider. Being an intermediary service provider, the place of supply shall be determined as per section 13(8)(b) of the IGST Act and not under section 13(2) of the IGST Act. Therefore, the place of supply shall be the location of service provider. As the condition for export of service was not satisfied, the assessee’s service to the foreign universities would not qualify as ‘Export of Services’. Hence, such service would be taxable under the GST Act.
As per Section 2(13) of IGST Act, ‘Intermediary’ means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account
7. Supply of food items to employees for a consideration in canteen run by co. is taxable under GST: AAAR
[Caltech Polymers (P.) Ltd., In re – [2018] 98 taxmann.com 355 (AAAR-Kerala)]
The applicant-company was engaged in manufacturing and sale of footwear. It was providing canteen services exclusively for the employees. It incurred the canteen running expenses for a month and recovered the same from its employees without any profit margin. The applicant submitted that the service provided to the employees was not being carried out as a business activity and it was rendered by virtue of provisions of Factories Act, 1948. Therefore, the applicant is of the view that this activity would not come under the scope of Supply.
The Appellate Authority for Advance Ruling observed that the applicant recovers the amount from employees. Therefore, the supply of food items to the employees for a consideration in a canteen run by the appellant would come under the definition of ‘supply’ as per the GST Act.
8. GST registration limit for co-owners of a property to be checked individually: AAR
[Elambrancheri Khaldoon, In re – [2018] 98 taxmann.com 159 (AAR-Kerala)]
The petitioner is one of the co-owners of a jointly owned immovable property. There are 13 co-owners holding equal share of land and building. They had rented out these properties to different parties. The total rent from all these properties exceeds Rs. 20 lakhs in a financial year. But the individual share is not exceeding the threshold limit. It filed an application for Advance Ruling whether small business exemption would be available to all owners separately in case of joint owned property?
The Authority for Advance Ruling held that when the rent is collected together and divided equally between respective co-owners, then the small business exemption for registration under GST is available to co-owners separately.
9. HC refrains to issue any direction to Govt. on bringing petrol and diesel under GST
[K.K. Ramesh v. Union of India- [2018] 91 taxmann.com 416 (Madras)]
The applicant filed a writ petition in the Madras High Court for inclusion of petrol and diesel under the ambit of GST to ensure ‘One Nation One Tax’. The applicant pleaded that the prices of petrol diesel and other essential goods will come down after its inclusion in GST.
The High Court held that it wasn’t entrusted with the power to issue any directions to the Government for inclusion of petrol and diesel under GST. It was only the prerogative of Central Government to act on the recommendations of GST council for its inclusion under GST.
10. Goods procured from one country and supplied to another doesn’t attract IGST: AAR
[Synthite Industries Ltd. – [2018] 92 taxmann.com 144 (AAR)]
The assessee received an order from a customer in USA for the supply of spices. It placed a corresponding order with a Chinese supplier, who shipped the goods directly to the customer in the USA. The Chinese supplier raised an invoice on the assessee and assessee raised the invoice on the customer in the USA. The assessee filed an application for advance ruling to determine if GST is leviable on sale of goods to the USA Company, when such goods would be shipped directly from China to the USA without entering India.
The Authority for Advance Ruling (AAR) held that the goods are liable to GST when imported into India. As goods are not imported into India at any point of time, the assessee is not liable to pay IGST on the sale of goods procured from China and supplied to the USA.
11. No contravention of anti-profiteering rules by ‘Honda’ car dealers as they passed on benefits of reduced rate
[Dinesh Mohan Bhardwaj v. Vrandavaneshwree Automotive (P.) Ltd. – [2018] 92 taxmann.com 360 (NAA)]
The assessee filed an application before the Standing Committee alleging the profiteering practice of Honda car dealer. He stated that he had entered into a contract to buy a Honda Car through an authorized Honda car dealer for Rs. 9.13 lakhs, which included excise duty (35%), CST (2%) and UP VAT (14%), i.e., in aggregate the tax was 51%. He took the delivery of the Car in the GST regime by paying an amount of Rs. 8.99 lakhs. He alleged that the dealer had not given the benefit of reduced rate of tax, which was 29% in GST regime. Thus, such practice should be treated as profiteering and, hence, the action should be taken against the dealer.
The Anti-profiteering authority referred the matter to the Director General of Safeguards (DGSG). The DGSG in his report found that in old regime, the tax incidence was 31.25% instead of 51%. Hence, the contention of assessee was incorrect. The National Anti-profiteering Authority (NAA) held that the benefit of Rs. 10,550 on account of reduction of tax by 2% (reducing tax rate from 31.254% (pre-GST) to 29% (post-GST)), had already been passed on to the assessee. Therefore, no additional benefit on account of availment of ITC by the car dealer was required to be passed on to the customer. Thus, the contention of the assessee was not valid and was to be rejected.
12. Goods couldn’t be seized if e-way bill was generated before seizure order: HC
[Bhumika Enterprises v. State of U.P. – [2018] 92 taxmann.com 343 (Allahabad)]
The Authority seized the goods of the assessee on the grounds that the tax invoice was kept in a sealed envelope and the goods were transported without E-way Bill-02. It also issued a notice to the assessee for imposition of penalty. The assessee filed the writ petition in the High Court against the same.
The High Court held that the E-way Bill-02 had been generated in favour of the assessee on March 26, 2018 at 11.50 am but the seizure order had been passed on March 27, 2018 at 6 pm. Therefore, there was no justification in the impugned seizure order. Hence, the seizure order as well as show cause notice were to be quashed.
13. Credit of GST paid on sanitary fittings not available as it is an integral part of building: AAR
[Bahl Paper Mills Ltd., In re– [2018] 94 taxmann.com 70 (AAR- Uttarakhand)]
The assessee filed an application before the Authority for Advance Ruling on the issue ‘whether credit will be available for the GST paid in respect of office fixtures and furniture, AC plant and sanitary fittings installed in a new building constructed for furtherance of business and which would be capitalized in books of account.?’
The Authority for Advance Ruling held that the input tax credit (ITC) of GST paid in relation to building or any other civil structure is not available. The sanitary fittings are integral parts of building or any other civil structure. Therefore, the ITC of GST paid on such sanitary fittings is not available. However, the credit of GST paid in respect of office fixtures & furniture, AC plant is admissible if registered person doesn’t claim depreciation on the GST component under the Income-tax Act.
14. GST is applicable on compensation received by tenant for delayed possession of new premises: AAR
[Zaver Shankarlal Bhanushali, In re– [2018] 95 taxmann.com 3 (AAR – Maharashtra)]
The assessee is a tenant in building premises. The owner of said building premises entered into an agreement with a developer for redevelopment of said premises. Consequent to the said agreement, the assessee is to vacate the premises to facilitate the redevelopment of the building. The assessee filed an application for Advance Ruling for applicability of GST on the compensation received by it for facilitating an alternative accommodation for the tenant and for delay in delivery of possession of the new premises.
The Authority for Advance Ruling held that as assessee agrees to do an act, i.e., vacating the premises to facilitate the supply of service by the developer to the owner, the compensation received from the developer for vacating the said premises shall be subject to GST. Further, the amount received for delayed possession of new premises would be a receipt for tolerating the construction-cum-redevelopment work and for tolerating an act of not completing the re-development work within the prescribed time. The same would be covered under the definition of ‘supply’ and, therefore, the GST would be leviable on the said amount.
15. ‘Rakhi’ classifiable as per its constituent materials; GST exemption is not applicable: AAR
[M D Mohta, In re– [2018] 95 taxmann.com 69 (AAR-West Bengal)]
The assessee is a manufacturer of ‘Rakhis’ including decorative and designer rakhis. These rakhis consist of cotton thread, zari thread, silk thread, plastic beads, coloured stones and rudraksha. It filed an application for Advance Ruling on the classification of Rakhis. It contended that rakhis should be considered as handicrafted goods.
The Authority for Advance Ruling held that ‘Rakhi’ is an independently identifiable product which is made of many materials. The material which provides the essential character to rakhi varies. Therefore, the ‘Rakhis’ have to be classified according to the constituent materials used in it. Further, the GST exemption under Notification No. 2/2017- Central Tax (Rate), dated June 28, 2017 is not available for rakhis.
The CBIC has also clarified through FAQs dated July 20, 2017 that the rate of GST shall be nil in respect of following:
1.   Puja samagri, including kalava (raksha sutra)
2.   Rakhi, which is in form of kalava [raksha sutra]
Any other rakhi would be classified as per its constituent materials and attract GST accordingly.
16. No GST on salary remitted by HO to liaison office set-up in India for routine operations: AAR
[Habufa Meubelen B.V., In re – [2018] 95 taxmann.com 120 (AAR- Rajasthan)]
The assessee is the liaison office of a company incorporated at Netherlands. It doesn’t undertake any activity of trading, commercial or industrial in nature, except activities required for normal functioning of office. The salaries of the employees are remitted by HO to liaison office. The HO also reimburses other expenses incurred by liaison office for its operation.
The assessee filed an application for Advance Ruling on the issue ‘whether reimbursement of expenses and salary is liable to GST and whether it is required to get registered under the GST?
The Authority for Advance Ruling held that the liaison office in India does not render any consultancy or other services directly or indirectly. Therefore, the reimbursement of expenses and salary paid by head office to liaison office is not liable to GST. Further, as no taxable supplies are made by the liaison office, they are not required to get registered under GST.
17. No credit of Krishi Kalyan Cess allowed under GST; Appellate authority upholds AAR’s order
[Kansai Nerolac Paints Ltd., In re– [2018] 96 taxmann.com 153 (AAAR – Maharashtra)]
The assessee wanted to carry forward the accumulated credit of Krishi Kalyan Cess (KKC) shown in service tax return as on June 30, 2017 to the electronic credit ledger under the GST Act. It filed the application for Advance Ruling regarding admissibility of KKC as input tax credit under the GST Act. The Authority for Advance Ruling (AAR) held that the ITC of KKC could not be carried forward under GST. The assessee filed an appeal against the order of AAR before the Appellate Authority on the ground that KKC is subsumed in the CGST Act and it does not have any independent identity as KKC. Therefore, it should be allowed as credit under the transitional provision.
The Maharashtra Appellate Authority for Advance Ruling (AAAR) held that cess and duty are separate levies and cannot be equated. The credit of KKC can only be utilized for payment of KKC only. Further, the FAQs issued by CBIC have clarified that ITC of KKC cannot be carried forward under GST. Accordingly, it upheld the order of AAR.
18. Supply of UPS along with battery should be considered as ‘Mixed Supply’: AAR
[Switching Avo Electro Power Ltd., In re – [2018] 96 taxmann.com 106 (AAAR-West Bengal)]
The assessee filed an application for Advance Ruling to determine whether supply of UPS along with battery has to be considered as mixed supply as they are supplied under a single contract at a combined single price? It contended that UPS cannot function without battery because it is an integral part of UPS. Hence, it is naturally bundled and such supply should be treated as a composite supply and not as a mixed supply.
The Authority for Advance Ruling held that the storage battery has multiple uses and can be put to different uses. Therefore, when battery is supplied with UPS, then it cannot be considered as a composite supply or a naturally bundled supply.
19. Supply of Goods by Cafe Coffee Day to SEZ units will not be treated as Zero rated supply
[Coffee Day Global Ltd., In re– [2018] 96 taxmann.com 247 (AAR- Karnataka)]
The applicant, Café Coffee Day, is engaged in supply of non-alcoholic beverages to SEZ units using coffee vending machines. It contended that all supplies to SEZ, without any distinction, to be treated as zero-rated supplies. The applicant is of the view that the supplies made by CCD to the SEZ units are in the nature of zero-rated supplies, notwithstanding fact that they are not used for authorized operations.
The Authority for Advance Ruling observed that IGST ACT provides same meaning to SEZ which is assigned to it in the Special Economic Zones Act, 2005. SEZ Act also provides that the operations to be carried out in the Special Economic Zone and also in the units located therein have to be in accordance with the authorization to be given by the Central Government. It is also observed by the AAR that the rule relating to refund under GST Act stipulates that the supply, in respect of which tax has been paid and refund is sought, shall be necessarily for authorized operations. Therefore, it is decided that the supply of non-alcoholic beverages/ingredients, to SEZ units using coffee vending machines by the applicant, would not qualify as zero-rated supply.
20. GST to be levied on activities done by employees of corporate office for its units located in other states
[Columbia Asia Hospitals (P.) Ltd., In re– [2018] 96 taxmann.com 245 (AAR-Karnataka)]
The employees of corporate office performed the activities in the course of or in relation to employment. The same activities are also performed for the units located in the other States. The assessee filed an application for Advance Ruling whether GST would be applicable on supplies made to other units located in other States by employees of corporate office?
The Authority for Advance Ruling held that the services provided by the employees to the employer, the corporate office, have the nature of the employee and employer relationship. The corporate office and the units are distinct persons. Therefore, activities performed by employees of corporate office for other units of company shall be treated as supplies as per Entry 2 of Schedule I of the CGST Act. Hence, GST would be applicable even if made without consideration.
21. NAA imposes penalty on builder for not passing on the benefit of ITC to buyers
[Sukhbir Rohilla v. Pyramid Infratech (P.) Ltd.- [2018] 97 taxmann.com 379 (NAA)]
The Applicants, 100+ home buyers, filed an application against the builder before the Haryana State Screening Committee for not passing on the Input Tax Credit (ITC) of the GST paid on construction services. They booked flats under the Haryana Affordable Housing Policy 2013 and paid Excise Duty and Value Added Tax (VAT). After the GST roll-out, 12% tax was levied on the construction service which was further reduced to 8% from January 25, 2018. But the benefit accrued to the builder post-GST had not been passed on to the flat buyers.
The National Anti-profiteering Authority (NAA) said that the concession given on construction services had impacted the tax revenue of Govt. and this step had been taken so as to reduce the prices charged by the builders from the vulnerable sections of society who could not afford high value apartments. The NAA held that the builder had to reduce the price of the flat to be recovered from the buyers. It also issued the show cause notice so as to levy the penalty on the builder.
22. GST would be applicable on free IPL tickets given on complimentary basis: AAR
[K.P.H. Dream Cricket (P.) Ltd., In re – [2018] 98 taxmann.com 243 (AAR-Punjab)]
The assessee filed an application for Advance Ruling whether it is required to pay GST on the ‘Complimentary tickets’ for the IPT matches? It contended that the activity of providing complimentary tickets without any consideration on account of business promotion would not fall under definition of supply and, thus, would not be liable to GST.
The Authority for Advance Ruling decided that the activity of assessee of providing complementary cricket match tickets to some persons would be considered as supply of service. Therefore, all tickets supplied by assessee, including complementary tickets, would be taxable and, thus, liable to GST.
23. GST paid under wrong head by mistake can be adjusted under another head: HC
[Saji S. v. Commission, State GST Department Tax Tower, Thiruvananthapuram – [2018] 99 taxmann.com 218 (Kerala)]
The assessee, a registered dealer, purchased goods from consignor in Chennai. While those goods were in transit, goods were detained and consignor paid the tax and penalty and it remitted the amount under the head ‘SGST’ instead of ‘IGST’. The authorities refused to release the goods on the ground that the remittance had to be paid under the head ‘IGST’. The assessee filed writ petition.
The assessee submitted that if the remittance was treated as a mistake on the consignor’s part, the statute had empowered the authorities to transfer the deposit from one head to another, i.e., from SGST to IGST. However, the authorities submitted that the petitioner had to pay the amount under ‘IGST’ and then claim a refund from the head ‘SGST’.
The High Court observed that the GST Act provides for the refund of the tax paid mistakenly under one head instead of another head. But Rule 4 of the GST Refund Rules speaks of adjustment. It was further observed that if the amount of refund would be completely adjusted against any outstanding demand under the Act, an order giving details of the adjustment to be made in Part A of Form GST RFD-07. Thus, in the case of assessee, GST paid under wrong head by mistake could be adjusted under another head. Therefore, High Court directed that the concerned officials must allow the adjustment and get amount transferred from the head ‘SGST’ to ‘IGST’.
24. Back office support services to overseas companies treated as Intermediary Services: AAR
[V. Serv Global (P.) Ltd., In re[2018] 99 taxmann.com 253 (AAR – Maharashtra)]
The applicant is engaged in back office administrative and accounting support services, pay-roll processing and maintenance of employee records to overseas clients. It filed an application for advance ruling to determine whether it would constitute an ‘export of service’?
The authority observed that the applicant would arrange/facilitate supply of goods or services or both between overseas client and customers of overseas client, therefore, applicant would be clearly covered and would fall in ‘intermediary’ definition as contained under Section 2(13) of IGST Act, 2017. Therefore, the place of supply in case of services provided by applicant being intermediary would be the location of supplier of services. Hence, services proposed to be rendered by the applicant would not qualify as ‘export of services’ and, thus, would not to be treated as ‘zero-rated supplies’.
25. Car couldn’t be detained for transportation of personal effects on ground of e-way bill: HC
[Kun Motor Co. (P.) Ltd. v. Assistant State Tax Officer- [2018] 100 taxmann.com 271 (Kerala)]
The 2nd appellant in State 1 purchased a Mini-Cooper car from the 1st appellant who was dealer of motor vehicles in State 2. A temporary registration in the name of the 2nd appellant was taken from State 2 Motor Vehicles Department. The dealer had transported the car in a specially equipped carriage by road. The invoice of purchase of car showed collection of IGST and an invoice was also issued for transportation of the car.
The competent authority issued the order of detention of car on the ground that no e-way bill had been uploaded. The appellant filed the writ petition in the Kerala High Court against such detention order. The Kerala High Court held that the supply of new vehicle by dealer was terminated after the purchase of car in State 2 and subsequent movement of goods to State 1 was not occasioned by supply. There could not be detention for transportation of personal effects for not uploading E-Way Bill.

Updates on Recommendations of GST Council Meeting (dt. 22 Dec. 2018): Tax Rates Cut, Clarifications, Due Dates Extension

Posted on by Business So Simple in Miscellaneous

Updates on Recommendations of GST Council Meeting (dt. 22 Dec. 2018): Tax Rates Cut, Clarifications, Due Dates Extension

The GST Council in its 31st Meeting (dt. 22 Dec. 2018) held at New Delhi has recommended to rationalise the 28% tax rate slab by reducing rates for various items. Further, GST Council has clarified various issues relating to GST Returns, Refunds, HSN Codes, ITC, etc. and has extended due dates for various GST Returns, as under:

CBIC Press Release dt. 22 Dec. 2018: Recommendations of GST Council on GST Rate changes for Goods and clarification

GST Council in the 31st meeting held on 22nd December, 2018 at New Delhi took following decisions relating to changes in GST rates, and clarification (on Goods). The decisions of the GST Council have been presented in this note for easy understanding. The same would be given effect to through Gazette notifications/ circulars which shall have force of law.

1. GST rate reduction on goods which were attracting GST rate of 28% : 

A. 28% to 18% 

i) Pulleys, transmission shafts and cranks, gear boxes etc., falling under HS Code 8483;

ii) Monitors and TVs of upto screen size of 32 inches;

iii) Re-treaded or used pneumatic tyres of rubber;

iv) Power banks of lithium ion batteries. Lithium ion batteries are already at 18%. This will bring parity in GST rate of power bank and lithium ion battery;

v) Digital cameras and video camera recorders;

vi) Video game consoles and other games and sports requisites falling under HS code 9504.

B. 28% to 5%

Parts  and accessories for the carriages for disabled persons

2. GST rate reduction on other goods,- 

A. 18% to 12% 

i) Cork roughly squared or debagged

ii) Articles of natural cork

iii) Agglomerated cork

B. 18% to 5% 

Marble rubble

C. 12% to 5% 

i) Natural cork

ii) Walking Stick

iii) Fly ash Blocks

D.  12% to Nil: 

Music Books

E. 5% to Nil 

i) Vegetables, (uncooked or cooked by steaming or boilingin water), frozen, branded and put in a unit container

ii) Vegetable provisionally preserved (for example by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

F. Miscellaneous 

i) Exemption from GST on supply of gold by Nominated Agencies to exporters of article of gold Jewellery.

ii) Exemption from GST on proceeds received by Government from auction of gifts received by President, Prime Minister, Governor or Chief Minister of a State and public servants, the proceeds of which is used for public or charitable cause.

iii) Exemption from IGST/Compensation cess on vehicles imported for temporary purposes under the Customs Convention on the Temporary importation of Private Road Vehicles (carnet de passages-en-douane).

iv) Rate of 5%/18% to be applied based on transaction value of footwear

v) Uniform GST rate of 12% on Flexible Intermediate Bulk Container (FIBC) from existing 5%/12% (depending on the value)

3. GST on solar power generating plant and other renewable energy plants

i) GST rate of  5% rate has been prescribed on renewable energy devices & parts for their manufacture (bio gas plant/solar power based devices, solar power generating system (SGPS) etc) [falling under chapter 84, 85 or 94 of the Tariff]. Other goods or services used in these plants attract applicable GST. 

ii) Certain disputes have arisen regarding GST rates where specified goods attracting 5% GST are supplied along with services of construction etc and other goods for solar power plant.

iii) To resolve the dispute the Council has recommended that in all such cases, the 70% of the gross value shall be deemed as the value of supply of said goods attracting 5% rate and the remaining portion (30%) of the aggregate value of such EPC contract shall be deemed as the value of supply of taxable service attracting standard GST rate.

4. Clarifications: 

i) Sprinkler system consisting of nozzles, lateral and other components would attract 12% GST rate under S.No. 195B of notification No. 1/2017-Central Tax (Rate) dated 28.6.2018

ii) Movement of Rigs, Tools & Spares and all goods on wheels on own account where such movement is not intended for further supply of such goods but for the provision of service does not involve a supply (e.g., movement of testing equipment etc.) and is not be liable to GST.

iii) The goods with description Bagasse Board [whether plain or laminated] falling under Chapter 44 attract GST at the rate of 12%.

iv) Concessional GST rate of 5% applies to the LPG supplied in bulk to an OMC by refiners/ fractioners for bottling for further supply to household domestic consumers.

v) While animal/cattle/aquatic/poultry feed are exempt vide S. No. 102 of notification No. 2/2017-Central Tax (Rate), this exemption would not apply to their inputs such as fish meal, meat bone meal, bran, sharps, oil cakes of various oil seeds etc.

vi) Manure of determination of classification of vitamins, provitamins etc. as animal feed supplements

vii) Sattu or Chattua falling under HS code 1106 and attracts the applicable GST rate.

viii) Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP falls under HS code 3923 and attract 18% GST rate.

ix) 18% GST is applicable on wood logs including the wood in rough/log used for pulping.

x) Turbo charger is classified under heading 8414 and attracts 18% GST and not 5% GST.

xi) Fabric even if embroidered or has stitching of lace and tikki etc., and even if sold in three piece fabric as ladies suit set, will be classifiable as fabric and would attract 5% GST.

xii) Scope of concessional rate of 5% GST rate for specified equipment for waste to energy plant.

This is for information only. For exact details of changes, the notification/ Circular/ Clarification may please be referred to, as and when they are issued.

CBIC Press Release dt. 22 Dec. 2018: Decisions taken by GST Council on GST rates for Services

GST Council in the 31st meeting held on 22nd December, 2018 at New Delhi took following decisions relating to changes in GST rates, ITC eligibility criteria, exemptions and clarifications on connected issues.The decisions of the GST Council have been presented in this note in simple language for easy understanding. The same would be given effect to through Gazette notifications/ circulars which shall have force of law.

Reduction in GST rates/ exemptions on services: 

1. GST rate on cinema tickets above Rs. 100 shall be reduced from 28% to 18% and on cinema tickets upto Rs. 100 from 18% to 12%.

2. GST rate on third party insurance premium of goods carrying vehicles shall be reduced from 18% to 12%

3. Services supplied by banks to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY) shall be exempted.

4. Services supplied by rehabilitation professionals recognised under Rehabilitation Council of India Act, 1992 at medical establishments, educational institutions, rehabilitation centers established by Central Government / State Government or Union Territories or entity registered under section 12AA of the Income-tax Act shall be exempted.

5. Services provided by GTA to Government departments/local authorities which have taken registration only for the purpose of deducting tax under Section 51 shall be excluded from payment of tax under RCM and the same shall be exempted.

6. Exemption on services provided by Central or State Government or Union Territory Government to their undertakings or PSUs by way of guaranteeing loans taken by them from financial institutions is being extended to guaranteeing of such loans taken from banks.

7. Air travel of pilgrims by non-scheduled/charter operations, for religious pilgrimage facilitated by the Government of India under bilateral arrangements shall attract the same rate of GST as applicable to similar flights in Economy class (i.e. 5% with ITC of input services).

Rationalization 

8. Parliament and State legislatures shall be extended the same tax treatment with regard to payment of tax under RCM (reverse charge mechanism)as available to Central and State Governments.

9. Security services (supply of security personnel) provided to a registered person,except Government Departments which have taken registration for TDS and entities registered under composition scheme, shall be put under RCM.

10. Services provided by unregistered Business Facilitator (BF) to a bank and agent of Business correspondent (BC) toa BC shall be put under RCM.

Clarifications 

11. To clarify that with effect from 31st January, 2018 degrees/ diploma awarded by IIMs under IIM Act, 2017 will be exempt from GST.

12. To clarify that the services provided by IFC and ADB are exempt from GST in terms of provisions of IFC Act, 1958 and ADB Act, 1966.

13. To clarify to West Bengal that services provided by Council/ Board of Primary/ Secondary/ Higher Secondary Education for conduct of examination to its students are exempt.

14. To clarify that “printing of pictures” falls under service code “998386: Photographic and videographic processing services” of the scheme of classification of services and attract GST @18% and not under “998912: Printing and reproduction services of recorded media, on a fee or contract basis”which attracts GST @12%.

15. To clarify that leasing of pumps and reservoirs by the OMCs to petrol pump dealers is a mixed supply and the Licence Fee Recovery (LFR) charged for the same shall be leviable to GST @ 28%, the rate applicable to pumps. Leasing of land and buildings along with equipment shall fall under heading 9972 (real estate services) and attract GST rate of 18%.

16. To clarify that the incentives paid by RBI to Banks under “Currency Distribution and Exchange Scheme” (CDES) are taxable.

17. To clarify under section 11(3) of the CGST Act, 2017 that scope of entry for multi-modal transport with GST rate of 12% inserted w.e.f. date 26.07.2018, covers only transport of goods from a place in India to another place in India, that is, only domestic multi-modal transport.

18. To clarify that the nature of business establishment making supply of food, drinks and other articles for human consumption will not determine whether the supply by such establishments is a supply of goods or services. It will rather depend on the constituents of each individual supply and whether same satisfies the conditions / ingredients of a ‘composite supply’ or ‘mixed supply’.

19. To clarify that GST is exempt on supply of food and drinks by an educational institution when provided by the institution itself to its students, faculty and staff and is leviable to GST of 5% when provided by any other person based on a contractual arrangement with such institutions.

20. To clarify that the banking company is liable to pay GST on the entire value of service charge or fee charged to customers whether or not received via business facilitator or the business correspondent.

21. To issue a clarification to Food Corporation of India (FCI) that the service provided by godown owner in case of lease with services, where the godown owner, besides leasing the warehouse, undertakes to carry out activities of storage and preservation of stored food grains, is the service of storage and warehousing of agricultural produce and the same is exempt.

CBIC Press Release dt. 22 Dec. 2018: Certain important issues referred by GST Council to various Committees/ GoM

The GST Council in its 31st meeting held today at New Delhi decided to refer the following issues to Committees / GoM indicated against them:

1. Extending the Composition scheme to small service providers. The rate of tax and threshold limit to be proposed – Law Committee and Fitment Committee.

2. Tax rate on lotteries – Committee of States.

3. Taxation of residential property in real estate sector – Law Committee and Fitment Committee.

4. Threshold limit of exemption under GST regime – GoM on MSMEs.

GST council in its next meeting would take a view on the above issues in its next meeting.

CBIC Press Release dt. 22 Dec. 2018: Recommendations of GST Council on Clarifications of various issues, Extension of Due Dates, etc.

The GST Council in its 31st meeting held today at New Delhi made the following policy recommendations: 

1. There would be a single cash ledger for each tax head. The modalities for implementation would be finalised in consultation with GSTN and the Accounting authorities.

2. A scheme of single authority for disbursement of the refund amount sanctioned by either the Centre or the State tax authorities would be implemented on pilot basis. The modalities for the same shall be finalized shortly.

3. The new return filing system shall be introduced on a trial basis from 01.04.2019 and on mandatory basis from 01.07.2019.

4. The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 shall be further extended till 30.06.2019.

5. The following clarificatory changes, inter-alia, shall be carried out in the formats/ instructions according to which the annual return / reconciliation statement is to be submitted by the taxpayers:

i) Amendment of headings in the forms to specify that the return in FORM GSTR-9 & FORM GSTR-9A would be in respect of supplies etc. ‘made during the year’ and not ‘as declared in returns filed during the year’;

ii) All returns in FORM GSTR-1 & FORM GSTR-3B have to be filed before filing of FORM GSTR-9 & FORM GSTR-9C;

iii) All returns in FORM GSTR-4 have to be filed before filing of FORM GSTR-9A;

iv) HSN code may be declared only for those inward supplies whose value independently accounts for 10% or more of the total value of inward supplies;

v) Additional payments, if any, required to be paid can be done through FORM GST DRC-03 only in cash;

vi) ITC cannot be availed through FORM GSTR-9 & FORM GSTR-9C;

vii) All invoices pertaining to previous FY (irrespective of month in which such invoice is reported in FORM GSTR-1 would be auto-populated in Table 8A of FORM GSTR-9;

viii) Value of “non-GST supply” shall also include the value of “no supply” and may be reported in Table 5D, 5E and 5F of FORM GSTR-9;

ix) Verification by taxpayer who is uploading reconciliation statement would be included in FORM GSTR-9C.

6. The due date for furnishing FORM GSTR-8 by e-commerce operators for the months of October, November and December, 2018 shall be extended till 31.01.2019.

7. The due date for submitting FORM GST ITC-04 for the period July 2017 to December 2018 shall be extended till 31.03.2019.

8. ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March, 2019, subject to specified conditions.

9. All the supporting documents/ invoices in relation to a claim for refund in FORM GST RFD-01A shall be uploaded electronically on the common portal at the time of filing of the refund application itself, thereby obviating the need for a taxpayer to physically visit a tax office for submission of a refund application. GSTN will enable this functionality on the common portal shortly.

10. The following types of refunds shall also be made available through FORM GST RFD-01A:

i) Refund on account of Assessment/Provisional Assessment/Appeal/Any Other Order;

ii) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice-versa;

iii) Excess payment of Tax; and

iv) Any other refund.

11. In case of applications for refund in FORM GST RFD-01A (except those relating to refund of excess balance in the cash ledger)which are generated on the common portal before the roll out of the functionality described in point (10) above, and which have not been submitted in the jurisdictional tax office within 60 days of the generation of ARN, the claimants shall be sent communications on their registered email ids containing information on where to submit the said refund applications. If the applications are not submitted within 15 days of the date of the email, the said refund applications shall be summarily rejected, and the debited amount, if any, shall be re-credited to the electronic credit ledger of the claimant.

12. One more window for completion of migration process is being allowed. The due date for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional ID (PID) till 31.12.2017 for furnishing the requisite details to the jurisdictional nodal officer shall be extended till 31.01.2019. Also, the due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February, 2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till 31.03.2019.

13. Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B & FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22.12.2018 but on or before 31.03.2019.

14. Taxpayers who have not filed the returns for two consecutive tax periods shall be restricted from generating e-way bills. This provision shall be made effective once GSTN/ NIC make available the required functionality.

15. Clarifications shall be issued on certain refund related matters like refund of ITC accumulated on account of inverted duty structure, disbursal of refunds within the stipulated time, time allowed for availment of ITC on invoices, refund of accumulated ITC of compensation cess etc.

16. Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.

The requisite Notifications/Circulars for implementing the above recommendations of the GST Council shall be issued shortly.

Income tax : Weekly case law updates (10th Dec 2018 to 14th Dec 2018)

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Income tax : Weekly case law updates ( 10th Dec 2018 to 14th Dec 2018)



     1. No need to process Vodafone’s refund based ITRs on likelihood of arising huge         demands: HC


IT : Writ Petition is filed by petitioner-Vodafone on account of inaction on part of Assessing Officer in not processing income tax returns for four Assessment Years 2014-15 to 2017-18 which will result in issuance of refunds aggregating to Rs. 4759.74 crores

• The High Court noted that for the Assessment Years in consideration, for Assessment Year 2014-15, the petitioner has approached the AAR and for Assessment Years 2015-16 and 2017-18, scrutiny assessments are pending before the Assessing Officer and that the petitioner has undertaken two schemes of amalgamation involving merger of certain group companies in order to restructure its business operations and increase operational efficiencies. In light of the above fact, assessments for the Assessment Years 2012-13 and 2013-14 are under special audit and any demand that would arise from the processing of the said assessment years are to be allowed to be adjusted against the refund claims.

• It held that since substantial outstanding demand are pending against the petitioner, revenue should have the right to adjust the demands against the refunds that may arise but have not yet been determined due to ongoing scrutiny proceedings. Thus, Assessing Officer has rightly exercised discretion under section 143(1D) not to process the returns considering the fact that substantial demand has been raised on completion of scrutiny assessment of earlier years.
[[2018] 100 taxmann.com 310 (Delhi)]

2. No escape from penalty though tax was deducted by bank on interest income before close of financial year

IT : In terms of section 194A(1), time of deduction of tax is undisputedly time at which interest is to be credited to account of payee or when it is paid in cash/cheque or draft therefore, deduction of tax at source on interest income before close of financial year concerned as provided under section 194A(4) would not absolve assessee bank from penalty for not deducting tax at source at time of credit of said income in payee’s account
[2018] 100 taxmann.com 231 (Allahabad)


3. HC slams AO for adopting cash accounting system if mercantile accounting system was consistently followed

IT: Where assessee, engaged in business of land development, had been consistently following mercantile system of accounting in respect of all its projects, assessee was not justified in adopting cash system of accounting in respect of only one project [2018] 100 taxmann.com 228 (Bombay)

4.  VAT collected on behalf of State Govt. not an income just because it was routed through P&L a/c

IT : Retention of a part of VAT at multi-purpose barrier collected by assessee-society as per section 34 of VAT Act, 2005 till process of determination of its actual expenditure incurred on collection, followed by deposit of balance surplus amount in Government Treasury for onward transmission to State Government, cannot be treated as ‘real income’ in hands of assessee for purpose of IT Act, 1961  [2018] 100 taxmann.com 290 (Himachal Pradesh)

5. HC justified sec. 68 additions as assessee failed to explain huge cash sales only in 1 month during year

IT: Where assessee had sold a new product launched by it on test market basis over and above its counter sale but failed to explain as to how and why such cash sales of huge amount effected only in one month of a year, Assessing Officer was justified in making additions in respect of such unexplained sales under section 68 [2018] 100 taxmann.com 181 (Himachal Pradesh)

6.View of courts regarding Writ Petitions filed against the Notices issued under Sections 147/148

Recent times have seen a rise in the Writ Petitions filed against the notices issued under Section 148 of Income Tax Act, which relates to re-opening of the assessment before various Hon’ble High Courts. The Hon’ble Supreme Court and different High Courts have consistently taken the view that Writ Petitions filed directly against the notice issued under Section 148 should not be entertained ordinarily. [2018] 100 taxmann.com 273 (Article)

7. Payment of advance salary to defeat purpose of demonetisation won’t come under purview of benami transaction

IT/Prohibition of Benami Property Transactions Act: Payment of advance salary by employer to its employee to defeat purpose of demonetisation didn’t come under purview of Benami Transaction [2018] 100 taxmann.com 179 (PBPTA – AT)

8. No concealment penalty just because an inadmissible claim of deduction was raised

IT: Where assessee engaged in re-financing of loan given for purchase of residential houses, disclosed all particulars relating to claim of deduction under sec. 36(1)(viii), mere fact that AO opined that since assessee was not directly engaged in providing long-term finance for construction of purchase of houses and thus assessee’s claim was inadmissible, could not be a ground to pass a penalty order under sec 271(1)(c) [2018] 100 taxmann.com 162 (Delhi)

9. Amendment to sec. 2(14) providing aerial distance for determining agricultural land has no retro-effect

IT: Provisions of item (b) of sub-clause (iii) of section 2(14) which provides for considering distance of land from municipal limits aerially, not by road, and which have been substituted by Finance Act, 2013 with effect from 1-4-2014 are prospective in operation [2018] 100 taxmann.com 145 (Bangalore – Trib.






Income tax : Weekly case law updates ( 3rd Dec 2018 to 07th Dec 2018)

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Income tax : Weekly case law updates ( 3rd Dec 2018 to 07th Dec 2018)

1. Amendment to sec. 200A empowering AO to levy sec. 234E fees on delayed filing of TDS return has no retro-effect


Amendment to provisions of section 200A with effect from 1-6-2015 empowering Assessing Officer levying fees under section 234E has prospective operation and, therefore, Assessing Officer while processing TDS statements for period prior to 1-6-2015, was not empowered to charge fees under section 234E [Refer [2018] 100 taxmann.com 39 (Jaipur – Trib.)]



2. HC confirmed sec. 14A disallowance towards dividend earned on specified securities purchased on RBI directions


IT : Where pursuant to directions of RBI, assessee invested certain amount in specified securities, bonds etc. in order to continue its licence to carry on business as a residuary non-banking financial company, said securities/bonds could not be regarded as trading assets of assessee and, thus, impugned disallowance made under section 14A in respect of dividend income earned on said securities was to be upheld
IT : Where for relevant assessment year assessee paid its provident fund contribution beyond due date but before date of filing return under section 139(1), amount so paid could not be disallowed by invoking provisions of section 43B
[Refer [2018] 100 taxmann.com 41 (Calcutta)]

3. Assessee couldn’t challenge constitutional validity of proviso to Rule 9A during pendency of appeal: HC



IT : Where during pendency of appeal against assessment order passed under section 143(3), assessee filed a petition challenging constitutional validity of proviso to rule 9A, since assessee’s appeal was pending before Commissioner (Appeals) on merits, interest of justice would be served by not examining presently issue of constitutional validity and legality of proviso to rule 9A

[Refer [2018] 100 taxmann.com 40 (Bombay)]

4. Provision of sec. 43B couldn’t be invoked with regards to duty & surcharge collected by state electricity board


IT: Section 43B could not be invoked for making assessment of liability of assessee State Electricity Board with regard to amount of electricity duty and surcharge collected by it as an agent of State of Kerala
IT: Kerala State Electricity Board is not covered by section 36(1)(viia)

[Refer [2018] 100 taxmann.com 132 (Cochin – Trib.)]

5. Dep. was allowable on public roads by treating them as buildings; SLP dismissed



IT : Where High Court upheld order passed by Tribunal allowing assessee’s claim of depreciation on public roads treating same as building, SLP filed against said order was to be dismissed
IT : Where High Court upheld Tribunal’s view that optical fibres used exclusively for computer configuaration were part of computer system and thus eligible for higher rate of depreciation, SLP filed against said order was to be dismissed

[Refer [2018] 100 taxmann.com 96 (SC)] 



6. No denial of exemption in absence of proof that assessee introduced unaccounted money to earn LTCG


IT : Assessing Officer received information from DGIT (Inv.), Kolkata that some companies were engaged in business of issuing penny stocks for which there were large number of beneficiaries claiming bogus long term capital gain – Assessing Officer, based on said information, found that assessee is one of beneficiaries of said racket and, thus long term capital gain from sale of shares of a company (Rutron) declared by assessee and claimed as exempt income under section 10(38) was treated by Assessing Officer as bogus and added said amount to total income of assessee under section 68
• The Tribunal noted that assessee had produced relevant record to show allotment of shares by company on payment of consideration by cheque, all entries are part of bank account of assessee and assessee dematerialized shares in D-mat account.
• The Tribunal held that Assessing Officer has not brought any material on record to show that assessee has paid over and above purchase consideration as claimed and evident from bank account and, thus, in absence of any evidence, it cannot be held that assessee has introduced his own unaccounted money by way of bogus long term capital gain

[Refer [2018] 100 taxmann.com 172 (Mumbai – Trib.)]

7. Karta was eligible to claim TDS credit wrongly deposited in his name if HUF hadn’t availed benefit of such TDS




IT : Where due to mistake, TDS related to HUF of assessee whereof assessee was karta was credited to assessee’s TDS account, assessee could claim refund of such TDS credit, provided HUF had not availed benefit of such TDS certificate



8. No sec. 68 additions towards trade advances if these were adjusted against subsequent sales; SLP dismissed



IT : Where High Court upheld Tribunal’s order to delete addition made under section 68 in respect of trade advances on ground that said advances were adjusted against sales made in subsequent years, SLP filed against said decision was to be dismissed.

Refer [2018] 100 taxmann.com 100 (SC)]

9. ITAT deleted additions as amount deposited in assessee’s Foreign Bank a/c didn’t belong to him


IT: Where addition was made to income of assessee on account of amount deposited in foreign bank account through a trust owned by an NRI, since it was found that said amount in foreign bank account was actually owned by said NRI and he had also admitted some, impugned addition was unjustified


[2018] 100 taxmann.com 43 (Mumbai – Trib.)

10. Amount paid to partners in view of partnership deed to be excluded while computing sec. 10AA



IT: Where assessee-firm, in view of partnership deed which clearly laid down that no interest on capital and remuneration was payable to partners, did not pay any interest and remuneration to its partners, such interest on capital and remuneration were not to be excluded from amount of profit eligible for exemption under section 10AA

[Refer [2018] 100 taxmann.com 44 (Surat-Trib.)]




Changed Pan Application Rules w.e.f. 5th December, 2018

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Changed Pan Application Rules  w.e.f.  5th December, 2018


CBDT  Notification- G.S.R. 1128(E) dated 19th November, 2018 changed the PAN (Permanent Account Number) card rules in order to prevent tax evasion. The new rules is effected from 5th December , 2018.
1. In the case of a person, being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees ( Rs. 250000/- or more) or more in a financial year and which has not been allotted any permanent account number, immediately apply for PAN on or before the 31st day of May immediately following such financial year.
2. In the case of a person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person  or any person competent to act on behalf of  referred person  and who has not been allotted any permanent account number, on or before the 31st day of May, immediately apply for PAN on or before May 31 of the following financial year.
3. Father’s name for the pan application would not be mandatory in cases where the mother of the applicant is a single parent. Only Name of the mother is sufficient.
Refer Notification- G.S.R. 1128(E) dated 19th Nov 2018 :

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 82/2018
New Delhi, the 19th November, 2018
G.S.R. 1128(E).—In exercise of the powers conferred by section 139A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
1. Short, title and commencement.__(1) These rules may be called the Income–tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force from the 5th day of December, 2018.
2. In the Income-tax Rules, 1962, __
(I) in rule 114,__
(A) in sub-rule (3), after clause (iv), the following clauses shall be inserted, namely:__
“(v) in the case of a person, being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year and which has not been allotted any permanent account number, on or before the 31st day of May immediately following such financial year;
(vi) in the case of a person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v) and who has not been allotted any permanent account number, on or before the 31st day of May immediately following the financial year in which the person referred to in clause (v) enters into financial transaction specified therein.”;
(B) in sub-rule (6),__
“(i) for the words, brackets and figures “under sub-rule (4) or intimation of Aadhaar number in sub-rule (5)”, the words, brackets and figures “under sub-rule (4), intimation of Aadhaar number in sub-rule (5) and issue of permanent account number” shall be substituted;
(ii) for the words “number and intimation of Aadhaar number”, the words “number, intimation of Aadhaar number and issue of permanent account number” shall be substituted.”;
(II) in Appendix II, in Form number 49A and Form number 49AA, for serial number 6 and entries relating thereto, the following serial number and entries thereto shall be substituted, namely:—
“6.Details of Parents (applicable only for individual applicants)
Whether mother is a single parent and you wish to apply for PAN by furnishing the name of your mother only?
Yes     No    (please tick as applicable)
If yes, please fill in mother’s name in the appropriate space provide below.
Father’s Name (Mandatory except where mother is a single parent and PAN is applied by furnishing the name of mother only)
Last Name / Surname
First Name
Middle Name
Mother’s Name (optional except where mother is a single parent and PAN is applied by furnishing the name of mother only)
Last Name / Surname
First Name
Middle Name
Select the name of either father or mother which you may like to be printed on PAN card (Select one only) Father’s name
Father’s name        Mother’s name    (Please tick as applicable)
Mother’s name (Please tick as applicable)
(In case no option is provided then PAN card will be issued with father’s name except where mother is a single parent and you wish to apply for PAN by furnishing name of the mother only)’.
[Notification No. 82/2018/F.No. 370142/40/2016-TPL (Part-I)]
Dr. T. S. MAPWAL, Under Secy.



FAQ’s on Form GSTR-9C (Indirect Taxes Committee-ICAI)

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FAQ’s on Form GSTR-9C


Q 1. Are the accounts maintained by the registered taxable person required to be audited by a Chartered Accountant/Cost Accountant under GST?
Ans. It has been stated in the law that every registered person whose aggregate turnover during a financial year exceeds the prescribed limit of Rs. 2 Crore, shall get his accounts audited by a chartered accountant or a cost accountant. In all other cases, no audit is required to be conducted by the Chartered or Cost accountant.
Q2. What is the turnover that should be reckoned to determine the applicability of audit under GST?
Ans. Section 35(5) commences with the expression “every registered person whose turnover during a financial year exceeds the prescribed limit” whereas the relevant Rule 80(3) uses the expression “every registered person whose aggregate turnover during a financial year exceeds two crore rupees”. It must be noted that the word turnover has not been defined whereas the expressions aggregate turnover has been defined. One may note that the expression turnover in State or turnover in Union territory is defined. In this backdrop the following understanding is relevant:
a) Aggregate turnover is PAN based while turnover in a State / UT is similarly worded except to the extent that turnover in a State / UT is limited to a State;
b) It is therefore, reasonable to interpret that the word turnover used in section 35(5) ought to be understood as aggregate turnover (PAN level).
c) For the financial year 2017-18, the GST period comprises of 9 months whereas the relevant section 35(5) uses the expression financial year; Therefore, in the absence of clarification from Government and to avoid any cases of default, it is reasonable to reckon the turnover limits prescribed for audit i.e., Rs. 2 crores for the whole of the financial year which would also include the first quarter of the financial year 2017-18.
Please also note that where the expression aggregate turnover (PAN level) is considered, please consider the taxable value under section 15 and not the amount as accounted in the books of accounts. For eg. do not ignore taxable value of stock transfers while examining this threshold limit.
Q 3. Should the supply of alcohol for human consumption be included in determining the threshold limit of Rs. 2 crores by a person registered under GST?
Ans. The definition of aggregate turnover includes exempt turnover. Exempt turnover is defined under CGST Act to mean supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services tax Act and includes non­taxable supply.
Non-taxable supply is defined under section 2(78) of CGST Act to mean a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services tax Act.
Section 9(1) of CGST/ SGST Act and Section 7(1) and 5(1) of UTGST and IGST Act respectively exclude alcoholic liquor for human consumption from the levy/charge of GST. On a combined reading of the charging sections with the definitions of non-taxable supply and exempt supply, it becomes clear that
alcoholic liquor for human consumption forms part of exempt turnover. Since aggregate turnover includes exempt turnover, value of alcoholic liquor for human consumption is to be included while computing threshold limit of Rs. 2 crores
Q4. Will the term ‘aggregate turnover,’ includes stock transfers/ cross charges effected between branches located in two different states?
Ans. Section 2(6) of CGST/ SGST Act defines aggregate turnover to include ‘inter-state supplies of person having same PAN’. Thus, stock transfers/ cross charges of services provided from a branch located in one state to a branch located in another state will be included in the aggregate turnover of the branch supplying the goods/ services.
Q5. Will the term ‘aggregate turnover,’ includes stock transfers effected within the State having same GSTIN for determining the threshold limits?
Ans. The term ‘aggregate turnover’ shall not include stock transfers effected within the same State having single GSTIN for the purpose of determining the threshold limit. However, where more than one GSTINs has been taken for branches located in the same state, then such branch transfers shall be included for computing threshold limit of Rs.2 crore to identify applicability of this audit requirement.
Q6. Will a Registered Person who is exclusively having exempted supplies of goods or services exceeding Rs. 2 crores be required to file Form GSTR 9C?
Ans. The definition of ‘aggregate turnover’ includes even exempted supplies. Therefore, even if a person is registered under GST and only provides exempted supplies, he will have to file Form GSTR 9C.
Q7. Is Form GSTR 9C required to be filed for each registration obtained by a person in respect of each of the states?
Ans. Section 35(5) of SGST Act, also requires conduct of audit in addition to Section 35(5) of CGST Act. Thus, audit is required state wise for compliance of Section 35(5) of SGST Act. Therefore, a person having registration in Karnataka and Tamil Nadu is required to be audited under KGST Act, 17 and TNGST Act, 17. GSTR 9C
is required to be filed as per Rule 80(3) of KGST Rules, 2017 and TNGST Rules. Thus, a person having registration in more than one state is required to file GSTR 9C registration wise, in each and every state.
Q 8. Is a Chartered Accountant required to be registered as a GST practitioner for the purpose of certifying Form GSTR 9C?
Ans. Section 48 of the CGST/ SGST Act read with Rule 83(8) of the CGST/ SGST Rules authorizes a GST practitioner to undertake the following activities:
a) furnish the details of outward and inward supplies;
b) furnish monthly, quarterly, annual or final return;
c) make deposit for credit into the electronic cash ledger;
d) file a claim for refund; and
e) file an application for amendment or cancellation of registration:
The GST Act/ Rules do not vest a GST practitioner with the power to audit under section 35(5). The power to audit is granted only to a Chartered Accountant or Cost Accountant. Therefore, a Chartered Accountant is not required to be registered as a GST practitioner for the purpose of certifying Form GSTR 9C.
Q 9. What are the documents to be enclosed along with GSTR 9C?
Ans. As per section 35(5), a copy of audited accounts and such other documents in such form and manner ‘as may be prescribed’ ought to be submitted along with reconciliation statement (i.e. GSTR 9C). Prescription ought to be provided in the Rules as the Act employs the term ‘as may be prescribed’. No documents other than audited annual accounts have been prescribed in Rule 80(3).
Part B of GSTR 9C requires the GST Auditor to enclose a copy of audit report of the entity, where the audit of the entity has been carried out by another person under a statute other than GST Act. In the said case, documents declared by the said statute which forms a part of the audited financial statements must also be annexed to the audit report.
Q 10. Should Form GSTR 9 and Form GSTR 9C be filed separately?
Ans. Section 44(2) of the CGST/ SGST Act 2017 provides a Registered Person to file annual return in Form GSTR 9 along with a copy of the reconciliation statement in Form GSTR 9C. Thus, Form GSTR 9C has to be filed along with Form GSTR 9 in cases where aggregate turnover exceeds Rs. 2 crores.
Q 11. What is the time limit to file Form GSTR 9C?
Ans. Section 44(2) requires reconciliation statement in Form GSTR 9C along with annual return in Form GSTR 9. As per section 44(1), the due date to file annual return is on or before the thirty-first day of December following the end of such financial year for which annual return is being prepared. Thus, it can be inferred that due date for filing reconciliation statement in Form GSTR 9C is also on or before thirty-first day of December following the end of such financial year for which reconciliation statement is being prepared.
Q12. What are the consequences of the failure in submitting the annual return and not getting the accounts audited?
Ans. The following are the consequences of the failure in submitting the annual return and not getting the accounts audited:
a) Section 44(2) of the CGST Act and State /Union Territory GST Act provides that every Registered Person shall file electronically an annual return in Form GSTR 9 along with a reconciliation statement in Form GSTR 9-C, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement.
b) Section 47(2) of the CGST Act provides for levy of a late fee of Rs. 100/- per day (each under CGST Act and under SGST Act) for delay in furnishing annual return in GSTR 9, subject to a maximum amount of quarter percent (0.25%) of the turnover in the State or Union Territory. Similar provisions for levy of late fee exist under the State / Union Territory GST Act.
c) On a combined reading of Section 47(2) and Section 44 (2) of the CGST Act and State / Union Territory GST Act a late fee of Rs.200/- per day (Rs. 100 under CGST law + Rs. 100/- under State / Union Territory GST law) can be levied which would be capped to a maximum amount of half percent (0.25% under the CGST Law + 0.25% under the SGST / UTGST Law) of turnover in the State or Union Territory.
d) In a situation where a registered person gets GSTR 9C duly certified but fails to furnish both GSTR 9 and GSTR 9C on the common portal, the provisions of late fee cited in clause “a to c” supra would equally apply.
e) In a situation where a registered person files only GSTR 9, but fails to file GSTR 9C, the filing of GSTR 9 is not considered to have been defaulted, whereby the late fee cited in clause “a to c” supra would not apply. However, there may be consequences of default in complying with the provisions of Section 44(2).
Q13. Can the late fee be waived off in genuine cases?
Ans. The Government may, by notification, waive in part or full, any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. However, no notification has been issued by the Central Government/ State Government as on date.
Q14. Is there any provision of filing the Revised Form GSTR 9C?
Ans. There is no provision enabling a dealer to file revised Form GSTR 9C. As such, some experts opine that, the Certificate once issued / filed cannot be revised as no such revision is permitted to audited reports by a Chartered Accountant. However, there is another view that since there are no specific bar/ restrictions under the GST law to file a revised audit report/ certificate, a revised audit report / certificate can be issued / filed. Care must be exercised to ensure that the relevant Form GSTR 9C is not taken lightly and filed with inaccurate particulars. Caution is advised in taking such a position unless Government issues any clarification in this regard. While one can appreciate that mistakes apparent which can creep in and therefore warrant a revision, it must be ensured that there is no mala fide intention
at the time of filing this reconciliation statement. If felt necessary, the reasons for the need for revision and impact can be communicated on record which can be used as an evidence of bona fide and professional action.
Q15. Will audit under Section 35(5) be applicable to Non-Filers or unregistered Persons liable to take registration?
Ans. The audit under Section 35(5) of the CGST Act to be conducted by CA or CWA is applicable only to a Registered Person. A non-filer is still a Registered Person under Section 25 of the CGST Act. Hence, he may be required to get the audit conducted under Section 35(5) of the said Act. Practically such a person would not have filed his returns at all and therefore Form 9 & 9C would not be possible. Therefore, there may be no audit for him.
However, unregistered Person who is liable to take registration under Section 25 of the CGST Act is a taxable person. But the said unregistered Person is not a Registered Person as defined under Section 2(94) of the CGST Act 2017. Hence in terms of Section 35(5) of the Act it is not required to get the audit done.
Q 16. What are the records to be reconciled in Form GSTR-9C? The records to be reconciled in GSTR-9C are:
i. Books of accounts of registered person – if the registered person has multiple registrations, information needs to be derived from the Audited financials of the entity.
ii. Annual Return of Registered Person in Form GSTR 9.
Q 17. What are the contents of Form GSTR 9C?
Ans. Form GSTR 9C consists of 2 parts. Part-A is Reconciliation statement and Part B is Certificate to be issued by GST Auditor.
Q 18. What is the turnover intended to be declared in SI. No. 5A of Form GSTR-9C?
Ans. SI. No. 5A is intended to report the turnover as per the audited Annual Financial Statement for a GSTIN. There may be cases where multiple GSTINs (State-wise) registrations exist for the same PAN. This is common for persons / entities with presence over multiple States or in respect of multiple registration in a single State/UT. The Government vide it is instructions has indicated that such persons / entities would have to internally derive their GSTIN wise turnover and provide the same to the Auditor to verify and declare in this SI. No.
Turnover to be declared under this SI. No. must purely flow from the ‘audited financial statements’ even if such turnover consists of adjustments/ revenue recognition on account of a requirement of an Accounting Standard (E.g.: AS 7 in case of ‘Construction Contracts’). It cannot and must not include “Deemed supplies under Schedule I” as SI. No. 5D separately covers such adjustments
Q19. What detailed are to be provided in SI. No.5B (Unbilled revenue at the beginning of Financial Year)?
Ans. Clause 5B requires addition of unbilled revenue at the beginning of Financial Year. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the earlier financial year for which the invoice is issued under GST law is required to be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized as income in the earlier year), the value of such revenue is to be declared here.
Q 20. What are the adjustments to be included / excluded from SI. No.5C of Form GSTR-9C?
Ans. Advances received can be for various purposes. Therefore, the Advances on which GST is liable should only be considered for the adjustment. The illustrations of advances to be included / excluded are as follows:
Include for Adjustment

1. Advance received in respect of services for which the supply has not been made as on 31St March 2018 Revenue not recognized in books, but offered to tax for GST
2. Advance received for Goods before 15th Nov 2017 and the supply of goods not complete as on 31st March 2018 Revenue not recognized in books, but offered to tax for GST
Do NOT include for Adjustment

Sl. No. Particular’s Reason
1. Advance received for EXEMTED services as on 31St March 2018 GST is not applicable
2. Advance received for Goods after 15th Nov 2017 GST is not applicable
3. Financial Advances received which are not adjustable against any services NOT a GST Transaction
Q 21. Provide illustration of transactions to be reported in SI. No.5D of Form GSTR-9C (Deemed Supply under Schedule I)?
Ans. The illustrations of transactions to be reported in SI. No.5D of Form GSTR-9C are as follows
  • Transfer of machinery from Agra Branch to Bengaluru Branch without consideration for indefinite usage in production activity is a supply although there is no consideration involved.
  • An Architect located in New Jersey, USA may provide architect services to say, his brother who is a Builder in India and is a taxable person.
  • Foreign branch supplying manpower to Head Office located at Hyderabad.
  • Cloud servers and data storage facilities are commonly shared by the group of Each region is allocated its share of cost. In such instances, it is possible that due to difference in financial year closure in various other branches, the relevant cost of the Indian entity may not be recorded. The Auditor needs to ensure that by year end, these costs are also reckoned – GST is paid and the relevant input tax credit is claimed.
Q 22 What is the methodology to extract turnover from April 2017 to June 2017?
Ans. Adjustments are to be made based on the point of taxation under excise law, State level VAT law and service tax law to arrive at taxable values as per the erstwhile laws. The said value must be entered under this head.
It may be noted that tax is liable to be paid on removal in case of excise/ on sale under VAT law/ on provision of service or issue of invoice as the case may be under service tax law provisions and not on accrual basis or cash basis (which is the basis of accounting and hence basis of annual turnover as per financial statements). Thus, the criteria for reducing turnover for the period April 2017 to June 2017 from the total turnover would be based on taxability under the erstwhile laws as per point of taxation under the said laws but not when the revenue was recognised as per relevant accounting standards.
Amounts forming part of turnover relating to works contracts, where consideration was received during the period April 2017 to June 2017, but either supplies were effected or services were rendered after June 2017, needs to be deducted under this SI. No. This is because the said consideration was liable to tax on receipt basis as per service tax law. However, the same value needs to be added back in SI. No. 5(0), since the aforesaid supplies would be liable to tax under GST law also as per Section 142(11)(c). At this juncture, it is important to note that the relevant service tax and value added tax paid on such advances for which supplies are effected during the GST regime would be available as CGST / SGST credit as per section 142(11)(c) of the CGST Act.
Q 23 What is the effect of Credit notes issued in relation to exempt supplies, zero-rated supplies and non-GST outward supplies?
Ans. Supply of exempt, zero-rated and non-GST outward supply of goods and / or services are not liable to GST. In such a scenario, the credit notes issued for
claiming reduction in the taxable value shall be recorded in the audited annual financial statements. Such credit notes should be declared against Pt. II SI. No. 5J of Form GSTR 9C.
Q 24 What are the implications upon issuance of financial credit notes?
Ans. Financial credit notes would not adjust the amount of GST involved in the original tax invoice issued at the time of supply of goods and / or services. Accordingly, the transaction value of supply of goods and / or services shall stand reduced although tax paid thereon remains the same. This may result in higher amount of GST being paid considering the adjusted value of original supply. Since, the value of financial credit notes is to be reduced from the financial statements and not the GST Annual returns, it is required to be adjusted in 5J of Form GSTR 9C.
Q 25 Provide an illustration of reconciliation of turnover arising in GSTR-9C due to the valuation provisions.
Ans. A suitable illustration can be taken in the case of construction contracts wherein the contractor is given a contract by a developer for construction of building and he is responsible for the procurement of all the materials required for such construction. However, the developer issues cement free of cost to such contractor in the given case.
Treatment in Books  Contractor – No Entry
Developer – Procurement of Cement will be treated as an inward supply of cement and the issuance of the Cement to Contractor will form part of the cost of goods supplied.
Treatment for GST
Contractor – Add the value of cement so received for the computation of GST
Developer – Consider the supply of cement as an outward supply. The contractor’s invoice (including cement) is an inward supply for construction.
Q 26 Should the taxable person disclose details of Notice pay recovery from employees in GSTR-9C? If yes, where should it be reported?
Ans. If the taxable person has considered the notice pay recovered from employees as a taxable supply but has not disclosed the same as an income in the Profit and Loss account, it would be reported under SI.No.50 of GSTR-9C for the purpose of reconciliation. Data for such recoveries can be ascertained from credits in the Salary / Wages ledger maintained in the books of accounts.
 27 Is there any transaction which appears under the expense head, but has an impact on the outward taxable supplies for the purpose of GST?
Ans. Yes, one of the cases can be incentives / Rebate received from supplier which is considered as a supply under GST. Incentives / rebate received from the supplier can amount to a taxable supply under the GST. Where the taxable person has reduced the incentive / rebate received from the cost of purchase in the books of accounts, the said amount will be added under SI. No. 50 so as to reconcile with value declared in Form GSTR 9.
Q 28. Is there any reconciliation required in GSTR-9C in case of sale of capital goods?
Ans. In respect of sale of capital goods, only the profit / loss arising on the sale of such capital goods is disclosed in the Profit and Loss account. However, the GST on supply of capital goods is leviable on the transaction value or input tax credit is reversed as per the formula prescribed in Section 18(6) of the CGST Act. In order to reconcile the difference, the profit / loss arising on sale of such capital goods has to be adjusted along with the transaction value on which GST has been paid under SI.No.50 to reconcile with the amount disclosed in Form GSTR 9. Data for such transactions can be ascertained from the deletions disclosed in the Fixed Asset schedule.
Q 29. What is the effect of return of pre-GST inward supplies by a taxable person?
Ans. As per the transition provisions [Section 142(1)], taxable person is required to consider return of pre-GST inward supplies as an outward supply and raise a tax invoice for the same. However, for the purpose of accounts, the same would be considered as a purchase return and reduced from the total purchase value instead of being disclosed as a revenue in the books of accounts. In such a situation, the aggregate value of the returns which has been considered as an outward supply under GST has to be adjusted in SI. No. 50 for the purpose of reconciliation.
Q 30. What is the effect of Inputs and Capital Goods which is sent to a job worker but is not returned within the prescribed period?
Ans. As per Section 143(3) and 143(4) of the CGST Act, where inputs or capital goods are sent to job worker and such goods are not received within the prescribed period of one year or three years respectively, it will be deemed as a supply on the date when such goods were sent to the job worker. However, such supply may not be treated as an income in the audited annual Financial Statements. In such a situation, the value on which GST is liable to be paid on the goods sent to the job worker is liable to be added under SI No 50. Data for such transactions can be ascertained from the inventory records and Form ITC-04.
Q 31. What is the effect of non-receipt of consideration in convertible foreign exchange within the prescribed time-limit for export of services and its effect on GSTR-9C?
Ans. In terms of Rule 96A, it is specified that a taxable person would be liable to pay
applicable tax along with interest within fifteen days from the following date:
– In case of services – after the expiry of one year or such further period as may be allowed by the Commissioner from the date of issue of export invoice, if the payment is not received by the exporter in convertible foreign exchange.
If the tax is remitted in terms of Rule 96A of CGST / SGST Rules, the relevant zero-rated supplies should not be declared against SI.No.7C since the tax on such supplies have been remitted. Being an inter-State supply that has failed the condition of repatriation of forex (only in case of services), output tax will become payable on transactions earlier considered as export of services.
Q 32. Provide a few illustrations of unreconciled differences to be reported in SI No.8 of Form GSTR-9C.
Ans. Following illustrations can be considered for having the reconciliation differences to be reported in SI No.8 of Form GSTR-9C:
a) Zero-rated supply made by the Registered person during the previous year. However, conditions relevant for the supply has not been complied by the Registered person, can be construed to be a regular supply.
b) Transaction reported in a Delivery challan during the financial year for supply on sale or approval basis beyond a period of six months shall be deemed to be a supply under GST. However, that may not be a sale for revenue recognition in the books of accounts for such transaction. Assuming GST returns carry the supply details and no revenue recognition has been done in the books of accounts, this shall call for the reconciliation.
c) Exemption conditions not fulfilled by the Registered person while exercising the option to supply either a Nil rated of Exemption, shall be reported as Regular Supply.
Q 33. How to validate the details of Gross turnover as per books of accounts?
Ans. Ideally the ledger accounts for outward tax liability in the books of accounts should be maintained GST rate wise. It minimizes the chances of errors in classification due to over-sight in the books of accounts and ensures that the data generated from books of accounts is correct and consistent. The rate of tax should also be mapped with HSN to ensure that errors of HSN classification is also minimized.
Generally, in various accounting softwares and ERPs, facility to generate report of GST rate wise outward tax liability along with taxable value or transaction value is available. The same can be relied upon as document. The total of said report should be matched with the total turnover declared in the books of accounts. Further, the amount of tax should also be matched with total credits in the GST Liability register in the books of accounts.
In cases where no report of rate wise GST liability along with taxable value can be generated or where the liability ledger is not maintained rate wise, the GST Auditor should use substantive audit tools to check if the details of various invoices issued by the Registered Persons have been consistently and accurately booked in the books of accounts. After applying substantive test, the Auditor may become satisfied that proper recording of transactions has taken place and reports duly prepared by the Registered Person for rate wise amount of tax Liability and taxable amount is made available to him. In such a case, the Auditor can rely on the same with a separate disclosure that rate wise tax liability has not been maintained in the books of accounts.
In cases where no rate wise tax liability and taxable value is maintained in the books of accounts and registered Person is engaged in making outward supplies of goods or services or both of different rates, then the Auditor may consider making a disclosure. Due to the lack of availability of rate wise tax liability from the books of accounts, the Auditor should state that he is not in a position to punch the details in the given table.
Q 34. How to validate details of Deemed Supplies and adjust the valuation amount?
Ans. In case of deemed supplies under Schedule-I, there can be a situation that tax amount in relation to the said deemed supplies is becoming part of the tax Liability Register but may not be a part of overall turnover of the Registered Person in the books of accounts. In such cases, the rate wise taxable value of the said transactions should be calculated either on the basis of Invoice issued under Section 31 of the CGST Act 2017 and respective SGST Acts 2017 or can be
calculated by reverse method. (i.e. calculating the value of taxable supply from the rate of tax). Same shall be applicable in case where the adjustments of Section 15 or valuation Rules is made for tax purpose.
Q 35. Registered Person has classified EPC Contract of Solar Power Plants as Supply of Goods classifiable under Chapter 85 and has reflected it under 5% GST rate. However, throughout country in various advance rulings, the EPC of Solar Power Plant has been treated as a Supply of Works Contract Service leviable to GST at the rate of 18%. Auditor is also of the view that it is a works contract service. What should an Auditor do?
Ans. In case Registered Person agrees with the contention of Auditor: The EPC of Solar Power Plant should be shown as Works Contract Service under 18% rate. It shall lead to non-reconciliation and disclosure within the Auditor recommendation which will lead to payment of additional tax.
In case Registered Person does not agree with the contention of Auditor: The rate classification should be 5% under table 9 as understood by management and Auditor should consider a suitable disclosure by way of a qualification in the main certificate under the opinion paragraph that according to him the rate of GST should be 18% and classification should be works contract service with reasoning thereof.
Q 36. Due to the nature of business of a Registered Person, types of supply, complexities of transactions and size of operations, the Auditor is unable to identify or comment upon each and every classification of outward and inward supplies. How should Auditor approach to punch data in Table 9?
Ans. The Auditor in such a case, may put in his comments in the main Certificate under opinion paragraph (4 or 5, as the case maybe). He can state that the classification aspect has been considered as noticed during audit and is subject to the information and declaration or management representation as provided by the Registered Person. It should be clearly specified that all aspects of classification have not been considered.
Q 37. Provide some illustrations where non-reconciliation is reported in Table 6 in Form GSTR 9C but shall not require any additional tax payment.
Ans. Few illustrations where non-reconciliation is reported in Table 6 in Form GSTR 9C but shall not require any additional tax payment are as under:
  • Where the difference is on account of exempt/non taxable/no supply turnover
  • Where the entry passed in the books of accounts is incorrect and the GST returns have been filed correctly
  • Where the amount of tax paid as per the GST returns is higher than the taxes paid as per the books of accounts
In the given cases, no reporting is required to be done in Table 11.
Q 38. What is the source of information for filling SI No. 12B of Form GSTR-9C (ITC booked in earlier Financial Years claimed in current Financial Year)?
Ans. The details for filling SI No. 12B of Form GSTR-9C shall be drawn from the claims of TRAN I which were booked in earlier periods. This will contain closing balance of Cenvat Credit and VAT credit which is carried forward as per Section 140(1) of the CGST and SGST Acts. Other TRAN-1 credits which are not booked during the earlier period should not be reflected in SI No. 12B of Form GSTR 9C.
From FY 2018-19 and onwards, this column would be the same amount as reported in column 12C of Form 9C of previous financial year.
Q 39. Is there a separate reporting to be made in GSTR 9C of ITC accounted in books in the current financial year (i.e. July 2017-18) and not claimed in return in Form GSTR 3B in 2017-18 but claimed in the next financial year 2018-19 (April 2018 to September 2018)?
Ans. Separate disclosure should be made in Part IV SI. No. 12 C of Form GSTR 9C in respect of all such supplies. This credit can also relate to goods which are in
transit as at the close of financial year and which are received in the next year. Thereby, it is to be availed as a bona fide credit in the next financial year.
Q 40. What can be the reasons for difference in ITC in Form GSTR 9C being reported in Part IV Sl. No. 12 D ‘ITC availed as per audited financial statements or books of accounts’and ITC reported in Part IV Sl. No. 12 E ‘ITC claimed in Annual Return (GSTR 9)’?
Ans. The reasons for difference in ITC in Form GSTR 9C being reported in Part IV SI. No. 12 D & 12E could be as follows:
a) Duplicate ITC incorrectly availed in returns
b) Differences in the ITC treatment of certain inward supplies as per books of accounts and GSTR-3B (for e.g. claimed as credit in books and taken as an ineligible credit in GSTR-3B)
c) ITC claimed in GSTR-3B but recorded as expenses in the books of accounts.
Q 41. Where should the ineligible ITC identified by an auditor which are claimed as eligible by the dealer in GSTR 3B and in Form GSTR 9 be reported in Form GSTR 9C?
Ans. Total amount of ITC availed by the dealer will have to be reported in column 3 Part IV of SI.14 of Form GSTR 9C and eligible ITC as determined by the auditor will have to be reported in column 4 Part IV of SI.14 of Form GSTR 9C. Thus, the difference between column 3 Part IV of SI.14 9C and column 4 Part IV of SI.14 of Form GSTR 9C will be ineligible ITC identified by the auditor. Suitable disclosures should be made in the certificate by the auditor.
Q 42. Where the liability on account of disallowance of ITC by auditor arises, should the same be remitted?
Ans. Part V of GSTR 9C provides for auditors recommendation on additional liability wherein liability arising on account of non-reconciliation of ITC has to be remitted in cash. Whether cash will include payment through ITC as well is yet to be
clarified by the Government or can only be known once the form becomes live on the GST portal.
Q 43. Is the determination of additional liability determined by the Auditor binding on the Registered person?
Ans. At the outset, it can be inferred from the heading to Part V of GSTR 9C that the Auditor only has a recommendatory power while furnishing his report. Any recommendations given by the Auditor may or may not be acceptable to the Registered Person. If it is acceptable, the payment of tax is to be made by the registered person.
However, if it is not acceptable then the question arises as to how the Auditor resolves the issue. At this juncture, the Auditor needs to exercise his professional diligence, skill, legal knowledge and care in determination of any additional tax liability which in his opinion, may be payable by the Registered Person. The Registered Person has an option to accept, reject or partially accept the recommended additional tax liability. In line with such recommendations though not explicitly stated anywhere in the relevant Form or GST laws —
(i) the Registered Person can choose to make the payment of the additional tax liability in full or in part;
(ii) the Registered Person can even choose to reject the complete recommendations of the Auditor and not make the payment at all.
Before an Auditor ventures into recommending any additional tax liability due care, caution and diligence must be exercised. For instance, in respect of commodity classification based on HSN if an Auditor believes that there are two possibilities then he may choose to place reliance on an expert opinion obtained by the Registered Person. In such a situation a proper disclosure may suffice.
However, when looked at from the perspective of the Government, the recommendation shall form the foundation for an effective show cause notice and enquiry into the affairs of the Registered Person.
Q 44. In which of the situations will Part I and Part II of the Certification part be applicable?
Ans. Part I certification is to be certified by a Chartered Accountant / firm of Chartered Accountant wherein the audit of books of accounts, financial statements and reconciliation statement in Form GSTR 9C are certified by the same Chartered Accountant / firm of Chartered Accountant.
Part II certification is to be certified by a Chartered Accountant / firm of Chartered Accountant or a Cost Accountant/ firm of Cost Accountants if the audit of books of accounts, financial statements and reconciliation statement in Form GSTR 9C are certified by some other Chartered Accountant / firm of Chartered Accountant.
Q 45. Can the Internal Auditor of the dealer certify Form GSTR 9C?
Ans. An internal Auditor cannot certify Form GSTR 9C as per the instructions issued by ICAI.
Q 46. Does the submission of the Form GSTR 9C lead to the understanding that the Commissioner or any officer authorized by him will not undertake an audit under Section 65 of the CGST Act?
Ans. No, provisions relating to departmental audit under section 65 and provisions relating to audit under section 35(5) are two independent provisions. Audit under section 35(5) is required when aggregate turnover is greater than Rs.2 crores whereas there is no such condition for audit under section 65. Further audit under section 65 is by the department whereas audit under section 35(5) is by a Chartered Accountant/ Cost Accountant. Thus, submission of Form GSTR 9C will not in any manner curtail the right of the department to conduct an audit.
Q 47. Can Form GSTR-9C be certified by a different Chartered Accountant for another distinct person of the same entity?
Ans. There is no restriction under the CGST Act or under the ICAI regulation in relation to certification of Form GSTR-9C by different Chartered Accountant for another distinct person of the same entity.
Q 48. Who is responsible to submit Form GSTR-9C?
Ans. It will be the responsibility of the registered person to submit Form GSTR-9C. Auditor’s responsibility will be to provide the certified copies of Form GSTR-9C to the registered person or upload the same on the website. However, the submission of the same must be made by the registered person.
Q 49. In case of Multi Location entities, what should be the specific area of examination?
Ans. Audit of Multi Location entities would require examination (among others) of the following:
i) Cost incurred commonly at or by the Head Office – E.g. Marketing and Brand Building Costs;
ii) Head Office providing support to Branches – E.g. Centralized Accounting Services; HR Services etc.,
iii) Branches without billings to third parties;
iv) Branches with billings to third parties;
v) Identification of Branches which have not been registered;
vi) E-Way bill to track supplies which have been marked as stock transfers;
vii) Credit of ‘State A’ availed in ‘State B’ especially in cases of where the place of supply is State B (E.g. Accommodation Services of employee of ‘State A’ availed as credit in ‘State B’);
viii) Basis of bifurcation of credits into ISD;

ix) Valuation of Supply especially when credits are not available in the hands of the receiving Branches.

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Checklist: GST Annual return/Audit for FY 2017-18

Posted on by Business So Simple in Miscellaneous

GST Annual return (Form GSTR-9/9A)/GST Audit (Form 9C)
GST Annual return (Form GSTR-9/9A)
Financial period:                                                                       FY 01/07/2017 to 31/03/2018

Last date of filing annual return:                                              31 Dec 2018

Forms for Filing of GST Annual Return
Regular Taxpayer paying taxes under Normal Scheme:   Form GSTR-9
Taxpayer paying taxes under Composition Scheme:        Form GSTR-9A

Late fees for filing of Annual return: 
CGST
Rs. 100/- per day –Maximum 0.25% of turnover
SGST
Rs. 100/- per day –Maximum 0.25% of turnover

Consequence of failure to submit the annual GST return:

Penalty up to Rs 25,000/- (Section 125 of CGST Act, 2017)

Required documents/information GST Annual return
1.GST Return copy (GSTR-1, GSTR-3B, GSTR-4 from July 2017 to Sept 2018)
2. Purchase bill (GST bill/other bill-unregistered)
3. Invoice copy, debit, credit notes, Advance receipt/payment receipt
4. Bank statement/Cash book-showing payment to vendors to check eligible ITC
5. GST ledger, Sales book, purchase book, ITC register  (Books of account manitanied by assessee)
6.Copy of Income tax return, Balance sheet, Profit and Loss book, Tax audit report (Applicable, if any)

Required details for  GST return (Form 9)
1.       Basic Details
2.       Details of outward and inward supplies declared during the Financial Year
– Supplies made to un- registered persons (B2C)
– Supplies made to registered persons (B2B)
– Unadjusted Advances
– Inward Supplies liable to reverse charge mechanism (RCM)
– Debit/Credit Notes
– Exempted/ Nil Rated/ Non-GST Supplies
– Total Turnover (including advances)
3.       Details of ITC as declared in returns filed during the Financial Year
– Inward Supplies (Classification-inputs/input services/ capital goods.)
– Other ITC availed
(Note: It is important to note that the ITC which was available but not availed or was available but ineligible shall be lapsed as at the end of the Financial Year. From this it can be implied that, the reconciliation of GSTR-2A with GSTR-3B to ascertain the correct amount of credit was required to be done at the time of filing the return for the month of September. The remaining credit which was not taken in the month of September would now be lapsed and have to be booked as an expense resulting in loss of credit and profitability at the same time.
Contrary to the said situation, it is not clear, whether a taxpayer can avail the eligible credit in excess of the credit specified in GSTR-2A or not as the difference in Table 8 would be shown as negative in such case. This is owing to the fact that the taxpayer may have availed the correct amount of credit based on the invoice but the invoice may not appear in the GSTR-2A. The matter requires clarity as the taxpayer cannot be made deprived of the eligible ITC)
4.       Details of tax paid as declared in returns filed during the financial year
Details of tax payable and paid bifurcated into cash/credit utilization
5.       Particulars of the transactions for the previous Financial Year declared in returns of April to September of current Financial Year or up to the date of filing of annual return of previous Financial Year whichever is earlier
– Amendments (addition/deletion) pertaining to any supplies declared in the returns of the earlier Financial Year
– ITC availed for previous Financial Year
6.       Other Information
Others- details in relation to the refund claimed (which inter alia shall include the aggregate amount of refund filed during the Financial Year viz, sanctioned/ rejected/ pending for processing excluding provisional and non-GST refund claims).
HSN Summary: Rate-wise HSN summary of all inward and outward supplies during the Financial Year.

GST Audit ( Form GSTR 9C )

Required documents/information GST Audit

1.       Audited accounts-B/s,P& L, Tax audit, Statutory audit report
2.       GST Return copy (GSTR-1, GSTR-3B from July 2017 to Sept 2018)
3.       Purchase bill (GST bill/other bill-unregistered)
4.       Invoice copy, debit, credit notes, Advance receipt/payment receipt
5.       Bank statement/Cash book-showing payment to vendors to check eligible ITC
6.       GST ledger, Sales book, purchase book, ITC register


Details -GSTR 9C

–    Taxpayers whose annual turnover exceeds Rs  2 crores during the financial year
–    All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
–         This form is divided into mainly 2 parts-  
PART-A: RECONCILIATION STATEMENT
Part-I: Basic details
Part-II: Reconciliation of turnover declared in the Audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)
Part-III: Reconciliation of tax paid
Part-IV: Reconciliation of Input Tax Credit (ITC)
Part-V: Auditor’s recommendation on additional Liability due to non-reconciliation

PART-B: CERTIFICATION

The GSTR-9C can be certified by the same CA who conducted the GST audit or it can be also certified by any other CA who did not conduct the GST Audit for that particular GSTIN.

The difference between both is that in case the CA certifying the GSTR-9C did not conduct the GST audit, he must have based an opinion on the Books of Accounts audited by another CA in the reconciliation statement. The format for certification report will vary depending on who the certifier is.
MAJOR PROBLEM/ISSUE WHILE CARRRING OUT GST AUDIT
Major problem faced while carrying out GST audit for the financial year 2017-18
·         HSN of inward supplies is required in the annual return GSTR 9 which was not needed while filing monthly GSTR 3B.
·         Multiple audits under indirect tax laws: VAT audits and Service Tax audit may be required to be carried out for the first quarter and GST audit for the next three quarters;
·         The difference in the annual return as per the books of accounts and GST data filed during the financial year.
·         Segregated details of ITC availed are required as Inputs/Input services/ Capital Goods
·         Reporting of the amended transactions relevant to the FY 2017-18 filed in the returns of April to September of current FY or up to the filing of annual return of FY 2017-18 i.e. 31 Dec 2018, whichever is earlier.
·         Complex procedural compliance under GST
·         Lack of clarity in the GST law, frequent changes in the law, issuance of more than 300+ notifications;
·         Failure of the matching concept – whether it would be possible to identify if the supplier has failed to remit taxes to determine eligibility of credits;
·         Reliability of the audit software is not tested;
·         Absence of/incomplete mandatory records;
·         High volume of procedural lapses and non compliances by the assesses, incorrect documents/documentation procedures;
·         Transitional issues (law does address all types of transactions).

KARMA IN ITS EFFECT ON CHARACTER

Posted on by Business So Simple in Miscellaneous


KARMA IN ITS EFFECT ON CHARACTER

The word Karma is derived from the Sanskrit Kri, to do; all action is Karma. Technically, this word also means the effects of actions. In connection with metaphysics, it sometimes means the effects, of which our past actions were the causes. But in Karma-Yoga we have simply to do with the word Karma as meaning work. The goal of mankind is knowledge. That is the one ideal placed before us by Eastern philosophy. Pleasure is not the goal of man, but knowledge. Pleasure and happiness come to an end. It is a mistake to suppose that pleasure is the goal. The cause of all the miseries we have in the world is that men foolishly think pleasure to be the ideal to strive for. After a time man finds that it is not happiness, but knowledge, towards which he is going, and that both pleasure and pain are great teachers, and that he learns as much from evil as from good. As pleasure and pain pass before his soul they have upon it different pictures, and the result of these combined impressions is what is called man’s “character”. If you take the character of any man, it really is but the aggregate of tendencies, the sum total of the bent of his mind; you will find that misery and happiness are equal factors in the formation of that character. Good and evil have an equal share in moulding character, and in some instances misery is a greater teacher than happiness. In studying the great characters the world has produced, I dare say, in the vast majority of cases, it would be found that it was misery that taught more than happiness, it was poverty that taught more than wealth, it was blows that brought out their inner fire more than praise.

Now this knowledge, again, is inherent in man. No knowledge comes from outside; it is all inside. What we say a man “knows”, should, in strict psychological language, be what he “discovers” or “unveils”; what a man “learns” is really what he “discovers”, by taking the cover off his own soul, which is a mine of infinite knowledge.

We say Newton discovered gravitation. Was it sitting anywhere in a corner waiting for him? It was in his own mind; the time came and he found it out. All knowledge that the world has ever received comes from the mind; the infinite library of the universe is in your own mind. The external world is simply the suggestion, the occasion, which sets you to study your own mind, but the object of your study is always your own mind. The falling of an apple gave the suggestion to Newton, and he studied his own mind. He rearranged all  the previous links of thought in his mind and discovered a new link among them, which we call the law of gravitation. It was not in the apple nor in anything in the centre of the earth.
 
All knowledge, therefore, secular or spiritual, is in the human mind. In many cases it is not discovered, but remains covered, and when the covering is being slowly taken off, we say, “We are learning,” and the advance of knowledge is made by the advance of this process of uncovering. The man from whom this veil is being lifted is the more knowing man, the man upon whom it lies thick is ignorant, and the man from whom it has entirely gone is all-knowing, omniscient. There have been omniscient men, and, I believe, there will be yet; and that there will be myriads of them in the cycles to come. Like fire in a piece of flint, knowledge exists in the mind; suggestion is the friction which brings it out. So with all our feelings and action — our tears and our smiles, our joys and our griefs, our weeping and our laughter, our curses and our blessings, our praises and our blames — every one of these we may find, if we calmly study our own selves, to have been brought out from within ourselves by so many blows. The result is what we are. All these blows taken together are called Karma — work, action. Every mental and physical blow that is given to the soul, by which, as it were, fire is struck from it, and by which its own power and knowledge are discovered, is Karma, this word being used in its widest sense. Thus we are all doing Karma all the time. I am talking to you: that is Karma. You are listening: that is Karma. We breathe: that is Karma. We walk: Karma. Everything we do, physical or mental, is Karma, and it leaves its marks on us.

There are certain works which are, as it were, the aggregate, the sum total, of a large number of smaller works. If we stand near the seashore and hear the waves dashing against the shingle, we think it is such a great noise, and yet we know that one wave is really composed of millions and millions of minute waves. Each one of these is making a noise, and yet we do not catch it; it is only when they become the big aggregate that we hear. Similarly, every pulsation of the heart is work. Certain kinds of work we feel and they become tangible to us; they are, at the same time, the aggregate of a number of small works. If you really want to judge of the character of a man, look not at his great performances. Every fool may become a hero at one time or another. Watch a man do his most common actions; those are indeed the things which will tell you the real character of a great man. Great occasions rouse even the lowest of human beings to some kind of greatness, but he alone is the really great man whose character is great always, the same wherever he be.


All the actions that we see in the world, all the movements in human society, all the works that we have around us, are simply the display of thought, the manifestation of the will of man. Machines or instruments, cities, ships, or men-of-war, all these are simply the manifestation of the will of man; and this will is caused by character, and character is manufactured by Karma. As is Karma, so is the manifestation of the will. The men of mighty will the world has produced have all been tremendous workers — gigantic souls, with wills powerful enough to overturn worlds, wills they got by persistent work, through ages, and ages. Such a gigantic will as that of a Buddha or a Jesus could not be obtained in one life, for we know who their fathers were. It is not known that their fathers ever spoke a word for the good of mankind. Millions and millions of carpenters like Joseph had gone; millions are still living. Millions and millions of petty kings like Buddha’s father had been in the world. If it was only a case of hereditary transmission, how do you account for this petty prince, who was not, perhaps, obeyed by his own servants, producing this son, whom half a world worships? How do you explain the gulf between the carpenter and his son, whom millions of human beings worship as God? It cannot be solved by the theory of heredity. The gigantic will which Buddha and Jesus threw over the world, whence did it come? Whence came this accumulation of power? It must have been there through ages and ages, continually growing bigger and bigger, until it burst on society in a Buddha or a Jesus, even rolling down to the present day.
 
All this is determined by Karma, work. No one can get anything unless he earns it. This is an eternal law. We may sometimes think it is not so, but in the long run we become convinced of it. A man may struggle all his life for riches; he may cheat thousands, but he finds at last that he did not deserve to become rich, and his life becomes a trouble and a nuisance to him. We may go on accumulating things for our physical enjoyment, but only what we earn is really ours. A fool may buy all the books in the world, and they will be in his library; but he will be able to read only those that he deserves to; and this deserving is produced by Karma. Our Karma determines what we deserve and what we can assimilate. We are responsible for what we are; and whatever we wish ourselves to be, we have the power to make ourselves. If what we are now has been the result of our own past actions, it certainly follows that whatever we wish to be in future can be produced by our present actions; so we have to know how to act. You will say, “What is the use of learning how to work? Everyone works in some way or other in this world.” But there is such a thing as frittering away our energies. With regard to Karma-Yoga, the Gita says that it is doing work with cleverness and as a science; by knowing how to work, one can obtain the greatest results. You must remember that all work is simply to bring out the power of the mind which is already there, to wake up the soul. The power is inside every man, so is knowing; the different works are like blows to bring them out, to cause these giants to wake up.

Man works with various motives. There cannot be work without motive. Some people want to get fame, and they work for fame. Others want money, and they work for money. Others want to have power, and they work for power. Others want to get to heaven, and they work for the same. Others want to leave a name when they die, as they do in China, where no man gets a title until he is dead; and that is a better way, after all, than with us. When a man does something very good there, they give a title of nobility to his father, who is dead, or to his grandfather. Some people work for that. Some of the followers of certain Mohammedan sects work all their lives to have a big tomb built for them when they die. I know sects among whom, as soon as a child is born, a tomb is prepared for it; that is among them the most important work a man has to do, and the bigger and the finer the tomb, the better off the man is supposed to be. Others work as a penance; do all sorts of wicked things, then erect a temple, or give something to the priests to buy them off and obtain from them a passport to heaven. They think that this kind of beneficence will clear them and they will go scot-free in spite of their sinfulness. Such are some of the various motives for work.
Work for work’s sake. There are some who are really the salt of the earth in every country and who work for work’s sake, who do not care for name, or fame, or even to go to heaven. They work just because good will come of it. There are others who do good to the poor and help mankind from still higher motives, because they believe in doing good and love good. The motive for name and fame seldom brings immediate results, as a rule; they come to us when we are old and have almost done with life. If a man works without any selfish motive in view, does he not gain anything? Yes, he gains the highest. Unselfishness is more paying, only people have not the patience to practice it. It is more paying from the point of view of health also. Love, truth, and unselfishness are not merely moral figures of speech, but they form our highest ideal, because in them lies such a manifestation of power. In the first place, a man who can work for five days, or even for five minutes, without any selfish motive whatever, without thinking of future, of heaven, of punishment, or anything of the kind, has in him the capacity to become a powerful moral giant. It is hard to do it, but in the heart of our hearts we know its value, and the good it brings. It is the greatest manifestation of power — this tremendous restraint; self-restraint is a manifestation of greater power than all outgoing action. A carriage with four horses may rush down a hill unrestrained, or the coachman may curb the horses. Which is the greater manifestation of power, to let them go or to hold them? A cannonball flying through the air goes a long distance and falls. Another is cut short in its flight by striking against a wall, and the impact generates intense heat. All outgoing energy following a selfish motive is frittered away; it will not cause power to return to you; but if restrained, it will result in development of power. This self-control will tend to produce a mighty will, a character which makes a Christ or a Buddha. Foolish men do not know this secret; they nevertheless want to rule mankind. Even a fool may rule the whole world if he works and waits. Let him wait a few years, restrain that foolish idea of governing; and when that idea is wholly gone, he will be a power in the world. The majority of us cannot see beyond a few years, just as some animals cannot see beyond a few steps. Just a little narrow circle — that is our world. We have not the patience to look beyond, and thus become immoral and wicked. This is our weakness, our powerlessness.


There arises a difficult question in this ideal of work. Intense activity is necessary; we must always work. We cannot live a minute without work. What then becomes of rest? Here is one side of the life-struggle — work, in which we are whirled rapidly round. And here is the other — that of calm, retiring renunciation: everything is peaceful around, there is very little of noise and show, only nature with her animals and flowers and mountains. Neither of them is a perfect picture. A man used to solitude, if brought in contact with the surging whirlpool of the world, will be crushed by it; just as the fish that lives in the deep sea water, as soon as it is brought to the surface, breaks into pieces, deprived of the weight of water on it that had kept it together. Can a man who has been used to the turmoil and the rush of life live at ease if he comes to a quiet place? He suffers and perchance may lose his mind. The ideal man is he who, in the midst of the greatest silence and solitude, finds the intensest activity, and in the midst of the intensest activity finds the silence and solitude of the desert. He has learnt the secret of restraint, he has controlled himself. He goes through the streets of a big city with all its traffic, and his mind is as calm as if he were in a cave, where not a sound could reach him; and he is intensely working all the time. That is the ideal of Karma-Yoga, and if you have attained to that you have really learnt the secret of work.


But we have to begin from the beginning, to take up the works as they come to us and slowly make ourselves more unselfish every day. We must do the work and find out the motive power that prompts us; and, almost without exception, in the first years, we shall find that our motives are always selfish; but gradually this selfishness will melt by persistence, till at last will come the time when we shall be able to do really unselfish work. We may all hope that some day or other, as we struggle through the paths of life, there will come a time when we shall become perfectly unselfish; and the moment we attain to that, all our powers will be concentrated, and the knowledge which is ours will be manifest.

(Sources: http://www.advaitaashrama.org
 Complete Works of Swami Vivekananda)

Srimad Bhagavatam: Cont. 1 Creation, Ch 1 Questions by the sages

Posted on by Business So Simple in Miscellaneous

Srimad Bhagavatam: Cont. 1 Creation, Ch 1 Questions by the sages

October 28, 2018

Text 1

॥ ॐ नमो भगवते वासुदेवाय ॥ ।

जन्माद्यस्य यतोऽन्वयादितरतश्चार्थेष्वभिज्ञः स्वराट्

तेने ब्रह्म हृदा य आदिकवये मुह्यन्ति यत्सूरयः ।

तेजोवारिमृदां यथा विनिमयो यत्र त्रिसर्गोऽमृषा

धाम्ना स्वेन सदा निरस्तकुहकं सत्यं परं धीमहि ॥ १.१.१ ॥

oṁ namo bhagavate vāsudevāya

janmādy asya yato ’nvayād itarataś cārtheṣv abhijñaḥ svarāṭ

tene brahma hṛdā ya ādi-kavaye muhyanti yat sūrayaḥ

tejo-vāri-mṛdāṁ yathā vinimayo yatra tri-sargo ’mṛṣā

dhāmnā svena sadā nirasta-kuhakaṁ satyaṁ paraṁ dhīmahi

om — O my Lord; namaḥ — offering my obeisances; bhagavate — unto the Personality of Godhead; vāsudevāya — unto Vāsudeva (the son of Vasudeva), or Lord Śrī Kṛṣṇa, the primeval Lord; janma–ādi — creation, sustenance and destruction; asya — of the manifested universes; yataḥ — from whom; anvayāt — directly; itarataḥ — indirectly; ca — and; artheṣu — purposes; abhijñaḥ — fully cognizant; sva–rāṭ — fully independent; tene — imparted; brahma — the Vedic knowledge; hṛdā — consciousness of the heart; yaḥ — one who; ādi–kavaye — unto the original created being; muhyanti — are illusioned; yat — about whom; sūrayaḥ — great sages and demigods; tejaḥ — fire; vāri — water; mṛdām — earth; yathā — as much as; vinimayaḥ — action and reaction; yatra — whereupon; tri–sargaḥ — three modes of creation, creative faculties; amṛṣā — almost factual; dhāmnā — along with all transcendental paraphernalia; svena — self-sufficiently; sadā— always; nirasta — negation by absence; kuhakam — illusion; satyam — truth; param — absolute; dhīmahi — I do meditate upon.

Translation

O my Lord, Śrī Kṛṣṇa, son of Vasudeva, O all-pervading Personality of Godhead, I offer my respectful obeisances unto You. I meditate upon Lord Śrī Kṛṣṇa because He is the Absolute Truth and the primeval cause of all causes of the creation, sustenance and destruction of the manifested universes. He is directly and indirectly conscious of all manifestations, and He is independent because there is no other cause beyond Him. It is He only who first imparted the Vedic knowledge unto the heart of Brahmājī, the original living being. By Him even the great sages and demigods are placed into illusion, as one is bewildered by the illusory representations of water seen in fire, or land seen on water. Only because of Him do the material universes, temporarily manifested by the reactions of the three modes of nature, appear factual, although they are unreal. I therefore meditate upon Him, Lord Śrī Kṛṣṇa, who is eternally existent in the transcendental abode, which is forever free from the illusory representations of the material world. I meditate upon Him, for He is the Absolute Truth.

Text 2

धर्मः प्रोज्झितकैतवोऽत्र परमो निर्मत्सराणां सतां

वेद्यं वास्तवमत्र वस्तु शिवदं तापत्रयोन्मूलनम् ।

श्रीमद्भागवते महामुनिकृते किं वा परैरीश्वरः

सद्यो हृद्यवरुध्यतेऽत्र कृतिभिः शुश्रूषुभिस्तत्क्षणात् ॥ १.१.२ ॥

dharmaḥ projjhita-kaitavo ’tra paramo nirmatsarāṇāṁ satāṁ

vedyaṁ vāstavam atra vastu śivadaṁ tāpa-trayonmūlanam

śrīmad-bhāgavate mahā-muni-kṛte kiṁ vā parair īśvaraḥ

sadyo hṛdy avarudhyate ’tra kṛtibhiḥ śuśrūṣubhis tat-kṣaṇāt

Synonyms

dharmaḥ — religiosity; projjhita — completely rejected; kaitavaḥ — covered by fruitive intention; atra — herein; paramaḥ — the highest; nirmatsarāṇām — of the one-hundred-percent pure in heart; satām — devotees; vedyam — understandable; vāstavam — factual; atra — herein; vastu — substance; śivadam — well-being; tāpa–traya — threefold miseries; unmūlanam — causing uprooting of; śrīmat — beautiful; bhāgavate — the Bhāgavata Purāṇa; mahā–muni — the great sage (Vyāsadeva); kṛte — having compiled; kim — what is; vā — the need; paraiḥ — others; īśvaraḥ — the Supreme Lord; sadyaḥ — at once; hṛdi — within the heart; avarudhyate — becomes compact; atra — herein; kṛtibhiḥ — by the pious men; śuśrūṣubhiḥ — by culture; tat–kṣaṇāt — without delay.

Translation

Completely rejecting all religious activities which are materially motivated, this Bhāgavata Purāṇa propounds the highest truth, which is understandable by those devotees who are fully pure in heart. The highest truth is reality distinguished from illusion for the welfare of all. Such truth uproots the threefold miseries. This beautiful Bhāgavatam, compiled by the great sage Vyāsadeva [in his maturity], is sufficient in itself for God realization. What is the need of any other scripture? As soon as one attentively and submissively hears the message of Bhāgavatam, by this culture of knowledge the Supreme Lord is established within his heart.

Text 3

निगमकल्पतरोर्गलितं फलं

शुकमुखादमृतद्रवसंयुतम् ।

पिबत भागवतं रसमालयं

मुहुरहो रसिका भुवि भावुकाः ॥ १.१.३ ॥

nigama-kalpa-taror galitaṁ phalaṁ

śuka-mukhād amṛta-drava-saṁyutam

pibata bhāgavataṁ rasam ālayam

muhur aho rasikā bhuvi bhāvukāḥ

Synonyms

nigama — the Vedic literatures; kalpa–taroḥ — the desire tree; galitam — fully matured; phalam — fruit; śuka — Śrīla Śukadeva Gosvāmī, the original speaker of Śrīmad-Bhāgavatam; mukhāt — from the lips of; amṛta — nectar; drava — semisolid and soft and therefore easily swallowable; saṁyutam — perfect in all respects; pibata — do relish it; bhāgavatam — the book dealing in the science of the eternal relation with the Lord; rasam — juice (that which is relishable); ālayam — until liberation, or even in a liberated condition; muhuḥ — always; aho — O; rasikāḥ — those who are full in the knowledge of mellows; bhuvi — on the earth; bhāvukāḥ — expert and thoughtful.

Translation

O expert and thoughtful men, relish Śrīmad-Bhāgavatam, the mature fruit of the desire tree of Vedic literatures. It emanated from the lips of Śrī Śukadeva Gosvāmī. Therefore this fruit has become even more tasteful, although its nectarean juice was already relishable for all, including liberated souls.

Text 4

नैमिषेऽनिमिषक्षेत्रे ऋशयः शौनकादयः

सत्रं स्वर्गाय लोकाय सहस्रसममासत ॥ १.१.४ ॥

naimiṣe ’nimiṣa-kṣetre

ṛṣayaḥ śaunakādayaḥ

satraṁ svargāya lokāya

sahasra-samam āsata

Synonyms

naimiṣe — in the forest known as Naimiṣāraṇya; animiṣa–kṣetre — the spot which is especially a favorite of Viṣṇu (who does not close His eyelids); ṛṣayaḥ — sages; śaunaka–ādayaḥ — headed by the sage Śaunaka; satram — sacrifice; svargāya— the Lord who is glorified in heaven; lokāya — and for the devotees who are always in touch with the Lord; sahasra — one thousand; samam — years; āsata — performed.

Translation

Once, in a holy place in the forest of Naimiṣāraṇya, great sages headed by the sage Śaunaka assembled to perform a great thousand-year sacrifice for the satisfaction of the Lord and His devotees.

Text 5

त एकदा तु मुनयः प्रातर्हुतहुताग्नयः

सत्कृतं सूतमासीनं पप्रच्छुरिदमादरात् ॥ १.१.५ ॥

ta ekadā tu munayaḥ

prātar huta-hutāgnayaḥ

sat-kṛtaṁ sūtam āsīnaṁ

papracchur idam ādarāt

Synonyms

te — the sages; ekadā — one day; tu — but; munayaḥ — sages; prātaḥ — morning; huta — burning; huta–agnayaḥ — the sacrificial fire; sat–kṛtam — due respects; sūtam — Śrī Sūta Gosvāmī; āsīnam — seated on; papracchuḥ — made inquiries; idam — on this (as follows); ādarāt — with due regards.

Translation

One day, after finishing their morning duties by burning a sacrificial fire and offering a seat of esteem to Śrīla Sūta Gosvāmī, the great sages made inquiries, with great respect, about the following matters.

Text 6

ऋषय ऊचुः ।

त्वया खलु पुराणानि सेतिहासानि चानघ

आख्यातान्यप्यधीतानि धर्मशास्त्राणि यान्युत ॥ १.१.६ ॥

ṛṣaya ūcuḥ

tvayā khalu purāṇāni

setihāsāni cānagha

ākhyātāny apy adhītāni

dharma-śāstrāṇi yāny uta

Synonyms

ṛṣayaḥ — the sages; ūcuḥ — said; tvayā — by you; khalu — undoubtedly; purāṇāni — the supplements to the Vedas with illustrative narrations; sa–itihāsāni — along with the histories; ca — and; anagha — freed from all vices; ākhyātāni — explained; api — although; adhītāni — well read; dharma–śāstrāṇi — scriptures giving right directions to progressive life; yāni — all these; uta — said.

Translation

The sages said: Respected Sūta Gosvāmī, you are completely free from all vice. You are well versed in all the scriptures famous for religious life, and in the Purāṇas and the histories as well, for you have gone through them under proper guidance and have also explained them.

Text 7

यानि वेदविदां श्रेष्ठो भगवान्बादरायणः

अन्ये च मुनयः सूत परावरविदो विदुः ॥ १.१.७ ॥

yāni veda-vidāṁ śreṣṭho

bhagavān bādarāyaṇaḥ

anye ca munayaḥ sūta

parāvara-vido viduḥ

Synonyms

yāni — all that; veda–vidām — scholars of the Vedas; śreṣṭhaḥ — seniormost; bhagavān — incarnation of Godhead; bādarāyaṇaḥ — Vyāsadeva; anye — others; ca — and; munayaḥ — the sages; sūta — O Sūta Gosvāmī; parāvara–vidaḥ — amongst the learned scholars, one who is conversant with physical and metaphysical knowledge; viduḥ — one who knows.

Translation

Being the eldest learned Vedāntist, O Sūta Gosvāmī, you are acquainted with the knowledge of Vyāsadeva, who is the incarnation of Godhead, and you also know other sages who are fully versed in all kinds of physical and metaphysical knowledge.

Text 8

वेत्थ त्वं सौम्य तत्सर्वं तत्त्वतस्तदनुग्रहात्

ब्रूयुः स्निग्धस्य शिष्यस्य गुरवो गुह्यमप्युत ॥ १.१.८ ॥

vettha tvaṁ saumya tat sarvaṁ

tattvatas tad-anugrahāt

brūyuḥ snigdhasya śiṣyasya

guravo guhyam apy uta

Synonyms

vettha — you are well conversant; tvam — Your Honor; saumya — one who is pure and simple; tat — those; sarvam — all; tattvataḥ — in fact; tat — their; anugrahāt — by the favor of; brūyuḥ — will tell; snigdhasya — of the one who is submissive; śiṣyasya — of the disciple; guravaḥ — the spiritual masters; guhyam — secret; api uta — endowed with.

Translation

And because you are submissive, your spiritual masters have endowed you with all the favors bestowed upon a gentle disciple. Therefore you can tell us all that you have scientifically learned from them.

Text 9

तत्र तत्राञ्जसायुष्मन्भवता यद्विनिश्चितम्

पुंसामेकान्ततः श्रेयस्तन्नः शंसितुमर्हसि ॥ १.१.९ ॥

tatra tatrāñjasāyuṣman

bhavatā yad viniścitam

puṁsām ekāntataḥ śreyas

tan naḥ śaṁsitum arhasi

Synonyms

tatra — thereof; tatra — thereof; añjasā — made easy; āyuṣman — blessed with a long duration of life; bhavatā — by your good self; yat — whatever; viniścitam — ascertained; puṁsām — for the people in general; ekāntataḥ — absolutely; śreyaḥ — ultimate good; tat — that; naḥ — to us; śaṁsitum — to explain; arhasi — deserve.

Translation

Please, therefore, being blessed with many years, explain to us, in an easily understandable way, what you have ascertained to be the absolute and ultimate good for the people in general.

Text 10

प्रायेणाल्पायुषः सभ्य कलावस्मिन्युगे जनाः

मन्दाः सुमन्दमतयो मन्दभाग्या ह्युपद्रुताः ॥ १.१.१० ॥

prāyeṇālpāyuṣaḥ sabhya

kalāv asmin yuge janāḥ

mandāḥ sumanda-matayo

manda-bhāgyā hy upadrutāḥ

Synonyms

prāyeṇa — almost always; alpa — meager; āyuṣaḥ — duration of life; sabhya — member of a learned society; kalau — in this Age of Kali (quarrel); asmin — herein; yuge — age; janāḥ — the public; mandāḥ — lazy; sumanda–matayaḥ — misguided; manda–bhāgyāḥ — unlucky; hi — and above all; upadrutāḥ — disturbed.

Translation

O learned one, in this iron Age of Kali men almost always have but short lives. They are quarrelsome, lazy, misguided, unlucky and, above all, always disturbed.

Text 11

भूरीणि भूरिकर्माणि श्रोतव्यानि विभागशः

अतः साधोऽत्र यत्सारं समुद्धृत्य मनीषया

ब्रूहि भद्राय भूतानां येनात्मा सुप्रसीदति ॥ १.१.११ ॥

bhūrīṇi bhūri-karmāṇi

śrotavyāni vibhāgaśaḥ

ataḥ sādho ’tra yat sāraṁ

samuddhṛtya manīṣayā

brūhi bhadrāya bhūtānām

yenātmā suprasīdati

Synonyms

bhūrīṇi — multifarious; bhūri — many; karmāṇi — duties; śrotavyāni — to be learned; vibhāgaśaḥ — by divisions of subject matter; ataḥ — therefore; sādho — O sage; atra — herein; yat — whatever; sāram — essence; samuddhṛtya — by selection; manīṣayā — to the best of your knowledge; brūhi — please tell us; bhadrāya — for the good of; bhūtānām — the living beings; yena — by which; ātmā — the self; suprasīdati — becomes fully satisfied.

Translation

There are many varieties of scriptures, and in all of them there are many prescribed duties, which can be learned only after many years of study in their various divisions. Therefore, O sage, please select the essence of all these scriptures and explain it for the good of all living beings, that by such instruction their hearts may be fully satisfied.

Text 12

सूत जानासि भद्रं ते भगवान्सात्वतां पतिः

देवक्यां वसुदेवस्य जातो यस्य चिकीर्षया ॥ १.१.१२ ॥

sūta jānāsi bhadraṁ te

bhagavān sātvatāṁ patiḥ

devakyāṁ vasudevasya

jāto yasya cikīrṣayā

Synonyms

sūta — O Sūta Gosvāmī; jānāsi — you know; bhadram te — all blessings upon you; bhagavān — the Personality of Godhead; sātvatām — of the pure devotees; patiḥ — the protector; devakyām — in the womb of Devakī; vasudevasya — by Vasudeva; jātaḥ — born of; yasya — for the purpose of; cikīrṣayā — executing.

Translation

All blessings upon you, O Sūta Gosvāmī. You know for what purpose the Personality of Godhead appeared in the womb of Devakī as the son of Vasudeva.

Text 13

तन्नः शुष्रूषमाणानामर्हस्यङ्गानुवर्णितुम्

यस्यावतारो भूतानां क्षेमाय च भवाय च ॥ १.१.१३ ॥

tan naḥ śuśrūṣamāṇānām

arhasy aṅgānuvarṇitum

yasyāvatāro bhūtānāṁ

kṣemāya ca bhavāya ca

Synonyms

tat — those; naḥ — unto us; śuśrūṣamāṇānām — those who are endeavoring for; arhasi — ought to do it; aṅga — O Sūta Gosvāmī; anuvarṇitum — to explain by following in the footsteps of previous ācāryas; yasya — whose; avatāraḥ — incarnation; bhūtānām — of the living beings; kṣemāya — for good; ca — and; bhavāya — upliftment; ca — and.

Translation

O Sūta Gosvāmī, we are eager to learn about the Personality of Godhead and His incarnations. Please explain to us those teachings imparted by previous masters [ācāryas], for one is uplifted both by speaking them and by hearing them.

Text 14

आपन्नः संसृतिं घोरां यन्नाम विवशो गृणन्

ततः सद्यो विमुच्येत यद्बिभेति स्वयं भयम् ॥ १.१.१४ ॥

āpannaḥ saṁsṛtiṁ ghorāṁ

yan-nāma vivaśo gṛṇan

tataḥ sadyo vimucyeta

yad bibheti svayaṁ bhayam

Synonyms

āpannaḥ — being entangled; saṁsṛtim — in the hurdle of birth and death; ghorām — too complicated; yat — what; nāma— the absolute name; vivaśaḥ — unconsciously; gṛṇan — chanting; tataḥ — from that; sadyaḥ — at once; vimucyeta — gets freedom; yat — that which; bibheti — fears; svayam — personally; bhayam — fear itself.

Translation

Living beings who are entangled in the complicated meshes of birth and death can be freed immediately by even unconsciously chanting the holy name of Kṛṣṇa, which is feared by fear personified.

Text 15

यत्पादसंश्रयाः सूत मुनयः प्रशमायनाः

सद्यः पुनन्त्युपस्पृष्टाः स्वर्धुन्यापोऽनुसेवया ॥ १.१.१५ ॥

yat-pāda-saṁśrayāḥ sūta

munayaḥ praśamāyanāḥ

sadyaḥ punanty upaspṛṣṭāḥ

svardhuny-āpo ’nusevayā

Synonyms

yat — whose; pāda — lotus feet; saṁśrayāḥ — those who have taken shelter of; sūta — O Sūta Gosvāmī; munayaḥ — great sages; praśamāyanāḥ — absorbed in devotion to the Supreme; sadyaḥ — at once; punanti — sanctify; upaspṛṣṭāḥ — simply by association; svardhunī — of the sacred Ganges; āpaḥ — water; anusevayā — bringing into use.

Translation

O Sūta, those great sages who have completely taken shelter of the lotus feet of the Lord can at once sanctify those who come in touch with them, whereas the waters of the Ganges can sanctify only after prolonged use.

Text 16

को वा भगवतस्तस्य पुण्यश्लोकेड्यकर्मणः

शुद्धिकामो न शृणुयाद्यशः कलिमलापहम् ॥ १.१.१६ ॥

ko vā bhagavatas tasya

puṇya-ślokeḍya-karmaṇaḥ

śuddhi-kāmo na śṛṇuyād

yaśaḥ kali-malāpaham

Synonyms

kaḥ — who; vā — rather; bhagavataḥ — of the Lord; tasya — His; puṇya — virtuous; śloka–īḍya — worshipable by prayers; karmaṇaḥ — deeds; śuddhi–kāmaḥ — desiring deliverance from all sins; na — not; śṛṇuyāt — does hear; yaśaḥ — glories; kali — of the age of quarrel; mala–apaham — the agent for sanctification.

Translation

Who is there, desiring deliverance from the vices of the age of quarrel, who is not willing to hear the virtuous glories of the Lord?

Text 17

तस्य कर्माण्युदाराणि परिगीतानि सूरिभिः

ब्रूहि नः श्रद्दधानानां लीलया दधतः कलाः ॥ १.१.१७ ॥

tasya karmāṇy udārāṇi

parigītāni sūribhiḥ

brūhi naḥ śraddadhānānāṁ

līlayā dadhataḥ kalāḥ

Synonyms

tasya — His; karmāṇi — transcendental acts; udārāṇi — magnanimous; parigītāni — broadcast; sūribhiḥ — by the great souls; brūhi — please speak; naḥ — unto us; śraddadhānānām — ready to receive with respect; līlayā — pastimes; dadhataḥ — advented; kalāḥ — incarnations.

Translation

His transcendental acts are magnificent and gracious, and great learned sages like Nārada sing of them. Please, therefore, speak to us, who are eager to hear, about the adventures He performs in His various incarnations.

Text 18

अथाख्याहि हरेर्धीमन्नवतारकथाः शुभाः

ईला विदधतः स्वैरमीश्वरस्यात्ममायया ॥ १.१.१८ ॥

athākhyāhi harer dhīmann

avatāra-kathāḥ śubhāḥ

līlā vidadhataḥ svairam

īśvarasyātma-māyayā

Synonyms

atha — therefore; ākhyāhi — describe; hareḥ — of the Lord; dhīman — O sagacious one; avatāra — incarnations; kathāḥ— narratives; śubhāḥ — auspicious; līlā — adventures; vidadhataḥ — performed; svairam — pastimes; īśvarasya — of the supreme controller; ātma — personal; māyayā — energies.

Translation

O wise Sūta, please narrate to us the transcendental pastimes of the Supreme Godhead’s multi-incarnations. Such auspicious adventures and pastimes of the Lord, the supreme controller, are performed by His internal powers.

Text 19

वयं तु न वितृप्याम उत्तमश्लोकविक्रमे

यच्छृण्वतां रसज्ञानां स्वादु स्वादु पदे पदे ॥ १.१.१९ ॥

vayaṁ tu na vitṛpyāma

uttama-śloka-vikrame

yac-chṛṇvatāṁ rasa-jñānāṁ

svādu svādu pade pade

Synonyms

vayam — we; tu — but; na — not; vitṛpyāmaḥ — shall be at rest; uttama–śloka — the Personality of Godhead, who is glorified by transcendental prayers; vikrame — adventures; yat — which; śṛṇvatām — by continuous hearing; rasa — humor; jñānām — those who are conversant with; svādu — relishing; svādu — palatable; pade pade — at every step.

Translation

We never tire of hearing the transcendental pastimes of the Personality of Godhead, who is glorified by hymns and prayers. Those who have developed a taste for transcendental relationships with Him relish hearing of His pastimes at every moment.

Text 20

कृतवान्किल कर्माणि सह रामेण केशवः

अतिमर्त्यानि भगवान्गूढः कपटमानुषः ॥ १.१.२० ॥

kṛtavān kila karmāṇi

saha rāmeṇa keśavaḥ

atimartyāni bhagavān

gūḍhaḥ kapaṭa-mānuṣaḥ

Synonyms

kṛtavān — done by; kila — what; karmāṇi — acts; saha — along with; rāmeṇa — Balarāma; keśavaḥ — Śrī Kṛṣṇa; atimartyāni — superhuman; bhagavān — the Personality of Godhead; gūḍhaḥ — masked as; kapaṭa — apparently; mānuṣaḥ — human being.

Translation

Lord Śrī Kṛṣṇa, the Personality of Godhead, along with Balarāma, played like a human being, and so masked He performed many superhuman acts.

Text 21

कलिमागतमाज्ञाय क्षेत्रेऽस्मिन्वैष्णवे वयम्

आसीना दीर्घसत्रेण कथायां सक्षणा हरेः ॥ १.१.२१ ॥

kalim āgatam ājñāya

kṣetre ’smin vaiṣṇave vayam

āsīnā dīrgha-satreṇa

kathāyāṁ sakṣaṇā hareḥ

Synonyms

kalim — the Age of Kali (iron age of quarrel); āgatam — having arrived; ājñāya — knowing this; kṣetre — in this tract of land; asmin — in this; vaiṣṇave — specially meant for the devotee of the Lord; vayam — we; āsīnāḥ — seated; dīrgha — prolonged; satreṇa — for performance of sacrifices; kathāyām — in the words of; sa–kṣaṇāḥ — with time at our disposal; hareḥ — of the Personality of Godhead.

Translation

Knowing well that the Age of Kali has already begun, we are assembled here in this holy place to hear at great length the transcendental message of Godhead and in this way perform sacrifice.

Text 22

त्वं नः सन्दर्शितो धात्रा दुस्तरं निस्तितीर्षताम्

कलिं सत्त्वहरं पुंसां कर्णधार इवार्णवम् ॥ १.१.२२ ॥

tvaṁ naḥ sandarśito dhātrā

dustaraṁ nistitīrṣatām

kaliṁ sattva-haraṁ puṁsāṁ

karṇa-dhāra ivārṇavam

Synonyms

tvam — Your Goodness; naḥ — unto us; sandarśitaḥ — meeting; dhātrā — by providence; dustaram — insurmountable; nistitīrṣatām — for those desiring to cross over; kalim — the Age of Kali; sattva–haram — that which deteriorates the good qualities; puṁsām — of a man; karṇa–dhāraḥ — captain; iva — as; arṇavam — the ocean.

Translation

We think that we have met Your Goodness by the will of providence, just so that we may accept you as captain of the ship for those who desire to cross the difficult ocean of Kali, which deteriorates all the good qualities of a human being.

Text 23

ब्रूहि योगेश्वरे कृष्णे ब्रह्मण्ये धर्मवर्मणि

स्वां काष्ठामधुनोपेते धर्मः कं शरणं गतः ॥ १.१.२३ ॥

brūhi yogeśvare kṛṣṇe

brahmaṇye dharma-varmaṇi

svāṁ kāṣṭhām adhunopete

dharmaḥ kaṁ śaraṇaṁ gataḥ

Synonyms

brūhi — please tell; yoga–īśvare — the Lord of all mystic powers; kṛṣṇe — Lord Kṛṣṇa; brahmaṇye — the Absolute Truth; dharma — religion; varmaṇi — protector; svām — own; kāṣṭhām — abode; adhunā — nowadays; upete — having gone away; dharmaḥ — religion; kam — unto whom; śaraṇam — shelter; gataḥ — gone.

Translation

Since Śrī Kṛṣṇa, the Absolute Truth, the master of all mystic powers, has departed for His own abode, please tell us to whom the religious principles have now gone for shelter.

(Sources: ISCKON)

GST Return under composition scheme : Serial number 4A of Table 4 of FORM GSTR-4 not needed to be filled

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Serial number 4A of Table 4 of FORM GSTR-4 not needed to be filled


































It is clarified that the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of FORM GSTR-4. The required changes in the CGST Rules, 2017 would be notified shortly
Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4
It has been brought to notice that doubts regarding the manner of filing the quarterly return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of the details of inward supplies (other than supplies attracting reverse charge) received from registered suppliers exist amongst taxpayers. 
In this regard, it is to clarify that the taxpayers who have opted to pay tax under the composition levy shall not furnish the data in serial number 4A of Table 4 of FORM GSTR-4. The required changes in the CGST Rules, 2017 would be notified shortly
Source- Press Release dated 17-October-2018 by  Press Information Bureau, Government of India, Ministry of Finance
Source-Tweet on GSTR 4 Form