XXI: Miscellaneous


Job work procedure:

principal may send inputs or capital goods, without payment of tax, to a job
worker & shall either bring back or supply such inputs or capital goods
(other than moulds & dies, jigs & fixtures, or tools) within 1 year
& 3 years, respectively, of being sent out. If not, such inputs/capital
goods shall be deemed to be supplied by the principal on the day of sending

principal shall not supply the goods from the place of business of a job
worker unless the principal declares such place of the job-worker as his
additional place of business except where the job worker is registered u/s 25
or the principal supplies notified goods.


Admissibility of documents as evidence:

micro film or reproduction of the images embodied in such film or a facsimile
copy or printout or information stored electronically shall be deemed to be a
document & is admissible in any proceedings.

146 is
notified as the common Goods and Services Tax Electronic Portal for
facilitating registration, payment of tax, furnishing of returns and
computation and settlement of integrated tax. is
notified as the common Goods and Services Tax Electronic Portal for
furnishing electronic way bill.
No. 9/2018
notified as the common Goods and Service Tax Electronic Portal for
preparation of the invoice as per Rule 48(4) for registered persons having
aggregate turnover of Rs.100 crore or more.


Deemed exports: [Notification No. 48/2017] & [Circular No. 14/14 /2017 – GST]

supply of following goods are notified as deemed exports, where goods
supplied do not leave India, and payment for such supplies is received either
in Indian rupees or in convertible foreign exchange, if such goods are
manufactured in India.

Supply of
goods by a registered person against Advance Authorisation

Provided that goods so supplied, when
exports have already been made after availing ITC on inputs used in
manufacture of such exports, shall be used in manufacture and supply of
taxable goods (other than nil rated or fully exempted goods) and a
certificate to this effect from a chartered accountant is submitted to the
jurisdictional commissioner of GST or any other officer authorised by him
within 6 months of such supply.

Provided further that no such
certificate shall be required if ITC has not been availed on inputs used in
manufacture of export goods.
[Notification No. 01/2019]

Supply of
capital goods by a registered person against Export Promotion Capital Goods

Supply of
goods by a registered person to Export Oriented Unit

Oriented Unit” means an Export Oriented Unit or Electronic Hardware
Technology Park Unit or Software Technology Park Unit or Bio-Technology Park
Unit approved in accordance with the provisions of Chapter 6 of the Foreign
Trade Policy 2015-20.

Supply of
gold by a bank or Public Sector Undertaking specified in the notification No.
50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance


Special procedures of registration,
return, tax payment for certain classes of persons:

person who did not opt for the composition levy u/s 10 shall pay the central
tax on the outward supply of goods at the time of supply as specified in
section 12(2)(a) of the said Act including in the situations attracting the
provisions of section 14 of the said Act, and shall accordingly furnish the
details and returns as mentioned in Chapter IX of the said Act and the rules
made there under and the period prescribed for the payment of tax by such
class of registered persons shall be such as specified in the said Act
[Notification No. 40/2017]

In case
below mentioned registered person, the liability to pay tax shall arise when
such registered person transfers possession or the right in the constructed
complex, building or civil structure, to the person supplying the development
rights by entering into a conveyance deed or similar instrument (for example
allotment letter):

persons who supply development rights to a developer, builder, construction
company or any other registered person against consideration, wholly or
partly, in the form of construction service of complex, building or civil
structure; and

persons who supply construction service of complex, building or civil
structure to supplier of development rights against consideration, wholly or
partly, in the form of transfer of development rights. [
Notification No. 4/2018]

person, who received a Provisional Identification Number, but did not file
the complete FORM GST REG-26 till
31-Dec-17, can apply for GSTIN by following special procedure given in
Notification No. 31/2018 (subject to amendments in Notification No. 67/2018).


Obligation to furnish information return by following persons if they are responsible to maintain specified records:

A taxable

A local
authority or other public body or association;

authority responsible for collection of VAT, sales tax, excise duty or
customs duty;

An income
tax authority appointed under the provisions of the Income-tax Act, 1961

A banking
company or any entity entrusted with distribution of electricity

Registrar/ Sub-Registrar under the Registration Act, 1908 or Companies Act,

authority under the Motor Vehicles Act, 1988

referred to in the Right to Fair Compensation & Transparency in Land
acquisition, Rehabilitation & Resettlement Act, 2013

recognized stock exchange referred to in Securities Contracts (Regulation)
Act, 1956

A depository
referred to in the Depositories Act, 1996

An officer
of the RBI

Network, a company registered under the Companies Act, 2013

A person
to whom a Unique Identity Number has been granted u/s 25(9)

Any other
specified person

Record’ means record of registration or statement of accounts or return or
document containing details of tax payment & transaction of supplies
related to a bank account or consumption of electricity or transaction of
purchase, sale or exchange of goods or property or right or interest in a
property under any law.


Power to issue instructions or
The Board may, if it
considers it necessary or expedient so to do for the purpose of uniformity in
the implementation of this Act, issue such orders, instructions or directions
to the central tax officers as it may deem fit, and thereupon all such officers
and all other persons employed in the implementation of this Act shall
observe and follow such orders, instructions or directions.

Manual filing and processing of refund claims in respect of zero-rated
Circular No.17/17/2017-GST


Rounding off: Any sum payable or due, under this Act shall be rounded off to the nearest Rupee. Where part of a rupee is 50 paise or more, it shall be
increased to one rupee & if less, it shall be ignored.


Anti-profiteering measure: Any reduction in rate of tax or
of ITC
shall be passed on to the
recipient by way of
commensurate reduction in prices.

the profiteered amount is
not deposited within 30 days from the date of passing of order by the Authority, the
registered person, who has profiteered shall pay
penalty equal to 10% of profiteered amount.