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Knowledge Partner:
The Bengal Chamber of Commerce & Industry
[
134th Issue: 20th August 2017 – 26th August 2017
TAX CONNECT Kolkata: , Old Court House Cor er, To a o House st
Floor, R.No.-13 (North), Kolkata-700001 Gujarat: Quarter no. 3/174, Gujarat Refinery Township, Jawaharnagar, Vadodara-391320
Contact: +919331042424; +919831594980; +913322625203
Email: tb.chatterjee@yahoo.co.in;cavivekjalan@gmail.com
TAX CONNECT
INCOME TAX
CUSTOMS
Page 2 Tax Connect: 134th Issue
20th August 2017-26th August 2017
EDITORIAL
Friends,
Our next book COMPENDIUM ON WB SGST LAW is IN
STANDS. This book covers a holistic picture of The WB
GST Ordinance, Rules, Notifications, Circulars, etc,
consisting of the following –
1. Salient Features With Section Reference –PART A of
the Book provides a Chapter wise and Topic wise Analysis
of the Law. Along with this it provides Section and Rules
where in the reader may find the Legal Provisions. It will
help the reader to first understand the provision and then
to exactly locate the provision.
2. The Rules related to WBGST available in public Domain
till date.
3. All Notifications, Circulars and Orders issued by The
SGST Authority till date.
4. The Forms and formats related to GST available in
public Domain till date.
Going forward, in a big relief to tax payers, The CBEC has
extended allowed the tax payers to avail Transitional
Credit while filing GSTR 3B vide N No 23/2017 Central
Tax. The following is the summary of the notification in
brief -
1. For assesses who wish to avail transitional Credit before
payment of Tax for The Month of July which is due
on 20th August -
A. Calculate the Tax Payable after deducting Transitional
Credit
B. Pay The Tax on/Before 20th August
C. File Form TRAN 1
D. File Form 3B by 28th August
2. For assesses who wish to avail transitional Credit before
payment of Tax for The Month of July which is due
on 20th August -
A. Calculate the Tax Payable before deducting Transitional
Credit
B. Pay The Tax on/Before 20th August
C. File Form 3B by 20th August
Businesses are requested to take a decision in this regard
Another big confusion was regarding the fact whether ITC
for GST paid on Reverse Charge basis is available in the
same month or not. The answer is in the confirmative as
confirmed by GST GOI Twitter Handle. However it is to be
noted that the payment for reverse charge has to be
made in cash first. Hence it is a little different from
Reverse Charge under Service Tax.
Another big relief to as many as 4,284 industrial units in
the North East and Himalayan States is that they will get
GST relief in the form of refund of Central share of CGST
and IGST. The Cabinet Committee on Economic Affairs
(CCEA) gave its nod for a new scheme to refund the
Central share of Central GST (CGST) and Integrated GST
(IGST) to these units in lieu of the excise exemption lost
due to the onset of goods and services tax (GST) and
scrapping of excise laws from July 1 this year. A budgetary
support of ₹ 7, rore for this s he e has ee
Page 3 Tax Connect: 134th Issue
20th August 2017-26th August 2017
EDITORIAL
approved for the period from July 1, 2017 till March 31,
2027.
In further clarification on Exports, Circular No. 5/5/2017 –
GST, dated 11th August, 2017 was issued regarding the
following issues related to furnishing of Bond/Letter of
Undertaking for Exports -
1. The facility of LUT has been extend it to all kind of
suppliers (earlier it was only for manufacturer).
2. Any registered person who has received a
minimum foreign inward remittance of 10% of
export turnover in the preceding financial year is
eligible for availing the facility of LUT provided
that the amount received as foreign inward
remittance is not less than Rs. one crore.
This means that only such exporters are eligible to LUT
facilities who have received a remittance of Rs. one crore
or 10% of export turnover, whichever is a higher amount,
in the previous financial year.
3. The LUT/bond should be processed on top most
priority and should be accepted within a period of
three working days from the date of submission of
LUT/bond along with complete documents by the
exporter.
The Commercial Tax Department of Telangana,
Government of Telangana vide Notification - Waybill. -
G.O. Ms. No. 180 - Dated 9-8-2017 - Telangana SGST,
notified that Every registered person under the Telangana
Goods and Services Tax Act - 2017 shall generate Waybill
through online. Waybill is required for the movement of
goods, which are not exempted under the Act, for all
purposes i.e., coming into the State or going out of the
State or for the movement within the State, when the
total value of Tax Invoice/bill of supplies/delivery challan
exceed Fifty Thousand Rupees.
Further the responsibility of different person regarding
the generation of waybill has been shown bellow:-
Nature of the
transaction
Person to generate Form GST
Interstate Inward
Supply
Recipient registered in Telangana
State.
Interstate Outward
supply
Supplier registered person in
Telangana Slate
Interstate (a) Supplier/recipient registered
person in Telangana State.
(b) If supplier is un-registered and
recipient is registered – recipient
has to generate
We do hope that this bulletin adds value to your
professional sphere.
Just to reiterate that we remain available over telecom
or e-mail.
Truly Yours
Timir Baran Chatterjee
M.Com, FCS, MBA (International Business)-IIFT, ACMA
Vivek Jalan
FCA, LL.B, B. Com (Hons.)
Page 4 Tax Connect: 134th Issue
20th August 2017-26th August 2017
SYNOPSIS
S.NO. TOPICS PAGE NO.
1] TAX CALENDAR 5
2] GOODS & SERVICE TAX (GST)
a) GST: CGST 6
Notification/Circular Issues related to furnishing of bond/letter of undertaking for exports-reg.
Notification/Circular Central Goods and Service Tax fifth amendment Rules, 2017
Notification/Circular Date and condition for filing the return in FORM 3B for the month of July
b) GST: IGST 7
Analysis India, 70 years of independence and economic freedom with GST
c) GST: SGST/UTGST 8
Notification/Circular Telangana GST-Issuance of waybill while goods are in movement or in transit storage
Notification/Circular Tripura GST- Constitution of national Anti-Profiteering Authority under GST
Notification/Circular Delhi GST- Fourth amendment in Delhi Goods and Service Tax Rules, 2017
Notification/Circular Delhi GST- Extension of date of filing of online VAT return of first quarter of 2017-2018
3] INCOME TAXES 9
Analysis No TDS on components of CGST, SGST and UTGST
Notification/Circular Tax Savings bond issued by Indian Railway Finance Corporation Limited
4] CUSTOMS 10
Notification/Circular Continuation of pre GST rate of rebate of state levies for transition period for export of
garments textile made up articles.
Notification/Circular Amendments in effective rates of Customs Duty and IGST for goods imported into
India.
Notification/Circular Amendments in fixation of tariff values of edible oil, brass scrap, poppy seeds, areca
nut, gold and silver.
Notification/Circular Exempted/Concessional rate of custom duty/IGST in respect of temporary import of
goods (on lease ) t0 be re-exported subject to specific condition.
5] IN STANDS: A COMPENDIUM ON GOODS & SERVICES TAX
11
6] IN STANDS: A COMPENDIUM ON WEST BENGAL GOODS & SERVICES TAX
12
Page 5 Tax Connect: 134th Issue
20th August 2017-26th August 2017
TAX CALENDAR
Due date COMPLIANCES FROM 20
th August,
2017 to 26th
August, 2017 Name of State
20th
Aug Filing of GSTR 3B India
Page 6 Tax Connect: 134th Issue
20th August 2017-26th August 2017
GST: CGST
NOTIFICATIONS/CIRCULARS
ISSUES RELATED TO FURNISHING OF BOND/LETTER
OF UNDERTAKING FOR EXPORTS–REG.
OUR COMMENTS: The Department of Revenue,
Ministry of Finance, Government of India vide Circular
No. 5/5/2017 – GST, dated 11th August, 2017, hereby
makes the clarification regarding the issues related to
furnishing of Bond/Letter of Undertaking for Exports–Reg.
The following points have been clarified in the above
mentioned Circular:-
The facility of LUT has been extend it to all kind of
suppliers (earlier it was only for manufacturer).
Any registered person who has received a minimum
foreign inward remittance of 10% of export turnover in
the preceding financial year is eligible for availing the
facility of LUT provided that the amount received as
foreign inward remittance is not less than Rs. one crore.
This means that only such exporters are eligible to LUT
facilities who have received a remittance of Rs. one crore
or 10% of export turnover, whichever is a higher amount,
in the previous financial year.
The LUT/bond should be processed on top most priority
and should be accepted within a period of three working
days from the date of submission of LUT/bond along with
complete documents by the exporter.
CENTRAL GOODS AND SERVICE TAX (FIFTH
AMENDMENT) RULES, 2017
OUR COMMENTS: The Department of Revenue, Ministry
of Finance, Government of India vide Notification No.
22/2017 – Central Tax, dated 17th August, 2017 hereby
makes the fifth amendment in Central Goods and Service
Tax Rules, 2017.
Further Instructions for submission of application for
registration for UN Bodies/ Embassies/others has been
also notified by the Government.
In the rule 44A manner of reversal of credit of Additional
duty of Customs in respect of Gold dore bar has been
inserted in this amendment.
The registered person shall within a period of thirty days
from the date of becoming eligible to avail the input tax
credit under section 18(1), or within such further period
as may be extended by the Commissioner by a
notification in this behalf, shall make a declaration,
electronically, on the common portal in FORM GST ITC-
01 to the effect that he is eligible to avail the input tax
credit.
DATE AND CONDITIONS FOR FILING THE RETURN
IN FORM GSTR 3B FOR THE MONTH OF JULY
OUR COMMENTS: The Department of Revenue, Ministry
of Finance, Government of India vide Notification No.
23/2017 – Central Tax, dated 17th August, 2017 hereby
specifies the conditions for furnishing the return in FORM
GSTR-3B electronically through the common portal for
the month of July, 2017, for registered persons.
The deadline for first GST Return, GSTR- 3B, has been
extended to August 28 from its original deadline of
August 20.
However, one must keep in mind that this is only for
taxpayers who opt to use the opening balance of pre-GST
credit in the current month. Those who do not wish to
claim opening credit in the current month or those who
have no credit; the deadline continues to be August 20.
The extended deadline also allows the taxpayers to file
form TRAN 1 by August 28, which is a pre requisite as per
the strict interpretation of law to claim the opening
credit.
Further it has also been notified that every registered
person furnishing the return in FORM GSTR-
3B shall discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the Act
by debiting the electronic cash ledger or electronic credit
ledger.
Page 7 Tax Connect: 134th Issue
20th August 2017-26th August 2017
GST: IGST
ANALYSIS
INDIA: 70 YEARS OF INDEPENDENCE AND
ECONOMIC FREEDOM WITH GST
While there is a broad consensus that the global focus of
economic growth is now tilting towards Asia, India is
emerging as a developed nation backed by large and
growing middle class and service sector. The Indian
economy is on the cusp of performance and delivering
growth at faster pace which is largely driven by economic
reforms, infrastructure development, demographic
dividends and consumption led demand.
GST is considered to be the biggest ever tax reform in
independent India with sixteen Central and State indirect
taxes getting subsumed in one simple tax, i.e., GST.
These taxes are as old as of 1944, i.e. senior to our
independence itself in age. This could happen with
complex marathon undertaken, first by the erstwhile
Empowered Committee which dealt with VAT and later
by GST Council, a constitutional body set up under the
constitution to deal with GST related matters.
As India celebrates its 71st year of independence from
British raj, the country also celebrates the independence
from even older tax laws. Goods and Services Tax (GST)
which turns just 45 days, has freed us from old tax laws
including the one in existence even prior to country's
independence, viz, Central Excise Act of 1944.
It is indeed remarkable that India could migrate to GST
regime to allow country men get rid of sixteen odd
indirect taxes which were levied by the centre and the
states.
As professionals, we should have passion to learn and
perform and be determined to deliver. That's the need
of the hour. This calls for a visionary, selfless,
forward looking leadership at the institute level.
That will happen only when we update ourselves
with new economic & taxation laws and upgrade
our skills.
The future of profession and professionals is in value
added services and knowledge based advise (human-
ware). Compliances can be taken care of, and will
actually be so, by the machines (software and hardware).
GST is just one small segment of our lives. While GST will
evolve, we will have to be a part of revolution- to adjust
to the new system, to educate clients, to be able to
perform and excel and to show the government the way
to reiterate right Eco system for all of us.
Tax administration will have to become responsible,
accountable and ensure to use tax revenue in most
judicious manner in national interest.
We need this economic freedom- to usher India into an
era of glory, economic and social prosperity and to be a
world super power in all spheres.
Economic reforms lead to tax reforms. On tax front,
undoubtedly, India has scored much higher with
implementation of GST.
However, coming months are crucial when GST gets
implemented. It will also be seen whether GST brings in
the desired results – improvement in tax – GDP ratio,
growth in GDP itself, revenue augmentation to States
and industrial growth.
Now that GST is in place, efforts ought to be on its
smooth implementation, ironing out the deficiencies in
terms of provisions, few impractical rules and changing
the mindset of tax administrators. The Government's job
must also be to make it assessee friendly and facilitate
compliances.
Page 8 Tax Connect: 134th Issue
20th August 2017-26th August 2017
GST: SGST/UTGST
NOTIFICATIONS/CIRCULARS
ISSUEANCE OF WAYBILL WHILE GOODS ARE IN
MOVEMENT OR IN TRANSIT STORAGE
OUR COMMENTS: The Commercial Tax Department of
Telangana, Government of Telangana vide Notification -
Waybill. - G.O. Ms. No. 180 - Dated 9-8-2017 -
Telangana SGST, hereby notifies that Every registered
person under the Telangana Goods and Services Tax Act -
2017 shall generate Waybill through online. Registered
person required to generate Waybill initially should
register@ www.tgct.gov.in/gstwaybill and get password.
Waybill is required for the movement of goods, which
are not exempted under the Act, for all purposes i.e.,
coming into the State or going out of the State or for the
movement within the State, when the total value of Tax
Invoice/bill of supplies/delivery challan exceed Fifty
Thousand Rupees.
Further the responsibility of different person regarding
the generation of waybill has been shown bellow:-
Nature of the
transaction
Person to generate
Form GST
Interstate Inward Supply Recipient registered in
Telangana State.
Interstate Outward supply Supplier registered person
in Telangana Slate
Interstate (a) Supplier/recipient
registered person in
Telangana State.
(b) If supplier is un-
registered and recipient is
registered – recipient has
to generate
CONSTITUTION OF NATIONAL ANTI-PROFITEERING
AUTHORITY UNDER GST
OUR COMMENTS: The Commercial Tax Department of
Tripura, Government of Tripura, vide NO.F.1-11(92)-
TAX/GST/2017(Part), dated 11th August, 2017 hereby
notifies that, NAA shall, apart from a Chairman, consist of
four Technical Members who are or have been
Commissioners of State Tax or Central Tax or have held
an equivalent post under the existing law, to be
nominated by the GST Council.
FOURTH AMENDMENT IN DELHI GOODS AND
SERVICE TAX REULES, 2017
OUR COMMENTS: The Commercial Tax Department of
Delhi, Government of Delhi vide No. F. 3(22)/Fin(Rev-
I)/2017-18/DS-VI/515, dated 11th August, 2017 hereby
makes the fourth amendment in the Delhi Goods and
Service Tax Rules, 2017.
EXTENTION OF DATE OF FILING OF ONLINE VAT
RETURN OF FIRST QUATER OF 2017-18
OUR COMMENTS: The Commercial Tax Department of
Delhi, Government of Delhi vide CIRCULAR NO. 13 OF
2017-18, dated 17th
August, 2018 hereby extend the last
date of filing of online/hard copy of First quarter return
for the year 2017-18, in Form DVAT-16, DVAT-
17 and DVAT-48 along with required
annexure/enclosures up to 01/09/2017.
Page 9 Tax Connect: 134th Issue
20th August 2017-26th August 2017
INCOME TAXES
ANALYSIS
NO TDS ON COMPONENTS OF CGST, SGST AND
UTGST
GST is collected by a registered supplier of goods or
service provider, as a levy to be deposited with
Government.
Even if GST is not collected and the supplier/ service
provider is liable to pay, he has to pay irrespective of fact
that it has not been collected from the customer/ client.
Even if GST is collected wrongly it has to be deposited
with Government.
Therefore, it is clear that GST collected is diverted at
source and is not received as income. Therefore, GST
element cannot be called income of receiver of payment
or credit for supply of goods or providing services.
Earlier there were conflicting circular that in some
situations or some type of services tax was to be
deducted from gross amount (inclusive of Service tax)
and in some cases it was on net basis. After judgment in
case of CIT (TDS) Jaipur v. Rajasthan Urban Infrastructure
(supra.), the earlier circular was modified to extend no
TDS on service tax element in cases of other services on
which tax is deductible u/s 194
As per contract or agreement:
There can be a written or verbal contract or agreement.
There can be contract by way of conduct between
parties and also by way of trade practices.
Generally GST or any levy, which is levied is to be paid by
the customer / client, unless otherwise decided. This is
for the reason that levy of tax is not stagnant, it may
change from time to time. Therefore, tax is to be paid by
customer / client, at the time when levy is attracted and
at the applicable rate at that time.
GST Charged separately:
As per format of Tax Invoice a registered supplier/
service provider is required to show GST separately in
invoice. In case of unregistered dealers this is not
applicable and therefore, when GST is not attracted, it is
not shown in the invoice/ bill/ cash memo.
Therefore, even if contract or agreement is silent on the
issue of GST, there should not be TDS on element of GST.
Even if GST is not separately shown in invoice and invoice
states that GST is included in charges, then also there
should not be TDS/ TCS.
Observations on Circular dt.19.07.17:
To avoid disputes the circular should also cover
exemption from TDS in situations like:
a) Verbal contracts and agreements and trade
practices according to which GST is charged
separately or rates are mentioned inclusive of
GST.
b) In case receiver of services is required to pay
tax under reverse charge method, then there
should not be TDS on GST paid under reverse
charge mechanism (RCM). The amount paid
under RCM is neither paid nor credited to
account of service provider or supplier.
c) GST on all supplies and services should be
exempted from TDS and piecemeal approach
should be avoided this is because provisions of
GST and TDS and TCS are changing from time to
time and there can be frequent changes due to
implementation of GST is its initial stage.
A clarification on above issues would be helpful for
taxpayers and tax authorities both.
NOTIFICATIONS/CIRCULARS
TAX SAVINGS BONDS ISSUED BY INDIAN RAILWAY
FINANCE CORPORATION LIMITED
OUR COMMENTS: The CBDT (Dept. of Revenue),
Ministry of Finance, Government of India vide
NOTIFICATION NO. 79/2017, dated 8th August, 2017
hereby notifies that any bond redeemable after three
years and issued by the Indian Railway Finance
Corporation Limited, a company formed and registered
under the Companies Act, 2013 on or after the date of
publication of this notification in the Official Gazette, as
long-term specified asset .
Page 10 Tax Connect: 134th Issue
20th August 2017-26th August 2017
CUSTOMS
NOTIFICATIONS/CIRCULARS
CONTINUATION OF PRE-GST RATES OF REBATE OF
STATE LEVIES FOR TRANSITION PERIOD FOR
EXPORT OF GARMENTS AND TEXTILE MADE-UP
ARTICLES.
OUR COMMENTS: The CBDT (Dept. of Revenue),
Ministry of Finance, Government of India vide Circular
No. 34/2017-Cus, dated Dated 09th
August, 2017
hereby clarifies regarding the Continuation of pre-GST
rates of Rebate of State Levies (RoSL) (which have been
declared earlier vide Circular No. 28/2017-Customs,
dated 6th July, 2017), for transition period of three
months i.e. 1.7.2017 to 30.9.2017 for Export of Garments
and textile made-up articles.
Further it has been clarified that for all exports with let
export order dates on or after 1.7.2017 for which RoSL is
claimed, exporter has to submit the undertaking in the
revised format that has been suitably included in the EDI
shipping bill w.e.f. 5.8.2017. Considering that exports
have already been made in period 1.7.2017 to 4.8.2017,
for which the revised undertaking is not possible to be
furnished electronically along with the shipping bills
already filed, exporters need to submit an undertaking to
the Customs in the manual format as annexed to this
Circular.
This could be a single undertaking covering export
products in the various shipping bills of the exporter. The
revised undertaking shall be irrespective of
declaration/undertaking, if any, given earlier.
In terms of discussions held in MoT, Export Promotion
Councils shall assist exporters to file such undertaking.
The officer/s sanctioning the RoSL should ensure that the
amount is paid upon such undertaking being submitted
by an exporter. The exporters may also be suitably
advised by the Customs to file their undertaking at the
earliest for this period.
In terms of discussions held in MoT, Export Promotion
Councils shall assist exporters to file such undertaking.
The officer/s sanctioning the RoSL should ensure that the
amount is paid upon such undertaking being submitted
by an exporter.
The exporters may also be suitably advised by the
Customs to file their undertaking at the earliest for this
period.
AMENDMENT IN EFFECTIVE RATES OF CUSTOMS
DUTY AND IGST FOR GOODS IMPORTED INTO
INDIA
OUR COMMENTS: The CBDT (Dept. of Revenue),
Ministry of Finance, Government of India vide
Notification No. 71/2017-Customs, dated 11th August,
2017 hereby make amendments Notification No. 50
/2017 –Customs, dated 30th June, 2017 relating to
effective rates of custom duty and IGST for goods
imported into India. Vide the above mentioned
notification the Government has amended the standard
rates of Crude palm oil, Crude Palmolein, fractions of
crude palm oil (other than crude palmolein) from 15% to
7.5%.
AMENDMENT IN FIXATION OF TARIFF VALUE OF
EDIBLE OILS, BRASS SCRAP, POPPY SEEDS, ARECA
NUT, GOLD AND SILVER
OUR COMMENTS: The CBDT (Dept. of Revenue),
Ministry of Finance, Government of India vide
Notification No. 78/2017-CUSTOMS (N.T.), dated 14th
August, 2017 hereby substitutes TABLE-1, TABLE-2,
TABLE-3 of Notification No. 36/2001 - Customs (N.T.),
dated 3rd August, 2001.
Reader may refer the above mentioned notifications for
further details of TABLE-1, TABLE-2 & TABLE -3.
EXEMPTED/CONCESTIONAL RATE OF CUSTOM
DUTY/IGST IN RESPECT OF TEMPROARY IMPORT
OF GOODS (ON LEASE) TO BE RE-EXPORTED
SUBJECT TO SPECIFIC CONDITION
OUR COMMENTS: The CBDT (Dept. of Revenue),
Ministry of Finance, Government of India vide
Notification No. 72/2017 – Customs, dated 16th August,
2017 hereby in supersession of the Notification No.
27/02-Cus., dated 1st
March 2002, exempts Machinery,
equipment or tools, falling under Chapters 84, 85, 90 or
any other Chapter of the First Schedule to the Customs
Tariff Act, 1975, subject to some limitations and
conditions and extent of exemption.
Page 11 Tax Connect: 134th Issue
20th August 2017-26th August 2017
AVAILABLE IN STANDS
A COMPENDIUM ON GOODS & SERVICES TAX (Including ALL Notifications till 09th July, 2017)
ABOUT THE BOOK: PART A of the Book provides a Chapter wise and Topic wise Analysis of the Law. Along with this it provides Section and Rules where in the reader may find the Legal Provisions. It will help the reader to first understand the provision and then to exactly locate the provision. It provides an insight into the following:
1. Section-wise Compilation of IT Changes under GST
2. The GST Rates as finalised by The GST Council along with the HSN Code Referencer. 3. FAQs on GST 4. CGST, IGST, UTGST and The GST Compensation to States Acts 5. The Rules related to GST available in public Domain as on 17th June 2017.
6. The Forms and formats related to GST available in public Domain as on 17th June 2017. Authors:
Timir Baran Chatterjee M.Com, FCS, MBA (International Business)-IIFT, ACMA
Vivek Jalan
FCA, LL.B., B.Com (Hons.)
Published by: BOOK CORPORATION
4, R. N. Mukherjee Road
Kolkata 700001
Phones: (033) 64547999, 22306669, 22205367 Cell : 9830010297, 9331018333 Order by email:bookcorporation@gmail.com
Website :www.bookcorporation.com
Page 12 Tax Connect: 134th Issue
20th August 2017-26th August 2017
AVAILABLE IN STANDS A COMPENDIUM ON WEST BENGAL GOODS & SERVICES TAX
(Including ALL Notifications till date)
ABOUT THE BOOK: PART A of the Book provides a Chapter wise and Topic wise Analysis of the Law. Along with this it provides Section and Rules where in the reader may find the Legal Provisions. It will help the reader to first understand the provision and then to exactly locate the provision. It provides an insight into the following:
1. The Rules related to WBGST available in public Domain till date.
2. The Notifications, Circulars and Orders issued by The SGST Authority till date.
3. The Forms and formats related to GST available in public Domain till date.
Authors:
Timir Baran Chatterjee M.Com, FCS, MBA (International Business)-IIFT, ACMA
Vivek Jalan
FCA, LL.B., B.Com (Hons.)
Published by: BOOK CORPORATION
4, R. N. Mukherjee Road Kolkata 700001
Phones: (033) 64547999, 22306669, 22205367
Cell : 9830010297, 9331018333 Order by email:bookcorporation@gmail.com
Website :www.bookcorporation.com
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