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Delay in issue of SGST Notifications by the States - Implications

Goods and Services Tax - GST - By: - Ramnarayan Balakrishnan - Dated:- 14-9-2017 - The purpose of writing this article is to point out that there are no 'mutatis mutandis' CGST rate replication provisions in the SGST laws, and as such, withou .....

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GST by the respective states even within a reasonable period of time. This gives rise to legal as well as system related (gstn.com) issues, which are analyzed below: 1. Implications from the legal perspective 1.1 States which have not yet notified ev .....

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domains. Arunachal Pradesh; Uttarakhand; Sikkim; Mizoram; and Kerala (functioning based on an Ordinance but not sure if it has been ratified). 1.2 States which have not yet replicated specific CGST notifications I have adopted the recent services re .....

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adesh Bihar Chattisgarh Delhi Goa Gujarat Haryana J&K Jharkhand Karnataka Madhya Pradesh Maharashtra Nagaland Odisha Rajasthan Tamil Nadu Tripura West Bengal As mentioned earlier, there are no 'mutatis mutandis' CGST rate replication prov .....

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ified the above rate changes) as the example, the only option to calculate GST on GTA/ Cab is as given below: CGST (new rate which has been notified) - 6% SGST (old rate only, since new rate hasn't been notified) - 9% Total GST 15% 1.2 State whic .....

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e CGST/ IGST notifications which are dated 22 August 2017. The aforesaid notification specifically states that it shall come into force with effect from the date of its publication in the Official Gazette. As such, for the period 22-27 August 2017, t .....

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align. 2. Implications from the GSTN perspective Now, it is pertinent to note that the GSTN portal doesn t seem to be accepting any line item in which the CGST and SGST tax rates/ amounts differ, since the information pertaining to each transaction .....

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