The Maharashtra Goods and Services Tax Act, 2017 Circulars

The Commissioner of Goods and Services Tax, Maharashtra State, has issued Circulars as below:

i) Circular 20T of 2019 dated 15/5/2019 by which the clarifications and FAQ’s on Settlement of Arrears of Tax, Interest, Penalty or late fees Ordinance, 2019 is given.

ii) Circular 21T of 2019 dated 15/5/2019 in which the extension of due date for submission of Forms for one time option to pay tax in respect of ongoing project from 10th May, 2019 to 20th May, 2019 is informed.

iii) Circular 22T of 2019 dated 17/5/2019 by which the levy of GST on Priority Sector Lending Certificates (PSLC) for the period 1/7/2017 to 27/5/2018 is clarified.

iv) Circular 23T of 2019 dated 17/5/2019 by which the circulars issued earlier under the MGST Act, 2017 is clarified.

v) Circular 24T of 2019 dated 17/5/2019 by which mentioning details of inter-state sale supplies made to unregistered persons in Table 3.2 of Form GSTR-3B and Table 7B of Form GSTR-1 is clarified.

vi) Circular 25T of 2019 dated 17/5/2019 by which Compliance of Rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter-state supply is explained.

vii) Circular 26T of 2019 dated 17/5/2019 by which clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 is given.

viii) Circular 27T of 2019 dated 17/5/2019 by which the clarification on various doubts related to treatment of sales promotion schemes under GST is given.

ix) Circular 28T of 2019 dated 17/5/2019 by which the nature of supply of Priority Sector Lending Certificates (PSLC) is clarified.

x) Circular 29T of 2019 dated 17/5/2019 by which clarifications on refund related issues under GST are clarified.

xi) Circular 30T of 2019 dated 17/5/2019 by which the verification of applications for grant of new registration is clarified.

xii) Circular 31T of 2019 dated 17/5/2019 by which clarification in respect of transfer of input tax credit in case of death of sole proprietor is given.

xiii) Circular 32T of 2019 dated 17/5/2019 by which the clarification regarding exercise of option to pay tax under notification no. 2/2019 -State Tax (Rate) dt. 7/3/2019 is given.

xiv) Circular 33T of 2019 dated 17/5/2019 by which the clarification in respect of utilization of input tax credit under GST is given.

xv) Circular 34T of 2019 dated 17/5/2019 by which the clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) no.5/2019- State Tax (Rate) dated 23/4/2019 is given.

xvi) Circular 35T of 2019 dated 17/5/2019 by which the GST applicability on Seed Certification Tags is clarified.

xvii) Circular 36T of 2019 dated 17/5/2019 by which the GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification no. 12/2017 State Tax (Rate) sr. no. 41 dated 29/6/2017 is given.

xviii) Circular 37T of 2019 dated 17.5.2019 by which the GST on Construction of “Affordable Residential Apartments” in Mumbai Metropolitan Region is clarified.

xix) Circular 38T of 2019 dated 1/6/2019 by which the mechanism for redressal of difficulties faced by tax payers due to technical glitches on the portal www.mahagst.gov.in of the Maharashtra Goods and Services Tax Department is clarified.

Case: WESTERN CONCESSIONS PVT LTD [2019-TIOL-163-AAR-GST (MAHARASHTRA)]

Floating Storage Re-gasification Unit shall be categorized as ‘factory ship’ in the commercial world. The pipeline cannot exist in a vacuum without a factory. The term pipelines outside the factory explained in section 17(5) signifies that the pipeline is to transport some product from the factory to the end user. The LNG re-gasified by the applicant in the ship is transported through the pipeline, which is outside the factory ship. The ITC of the tax paid on goods and services used for construction of Tie-in pipeline is not available, as the pipeline in the present case classifies as pipeline outside the factory. The same does not qualify as an equipment, apparatus or machinery for purpose of claiming ITC, the restriction on availment of ITC u/s 17(5)(c) & 17(5)(d) is applicable.

Case: MULTIPLES ALTERNATE ASSET MANAGEMENT PVT LTD [2019-TIOl-162- AAR-MAHARSHTRA]

The Advisory & Management Fees received by the applicant are for financial services rendered to the Alternative Investment Fund (“AIF”). As the location of both the applicant as well as the AIF is in India, the place of supply must be determined by applying provisions of Section 12 of the IGST Act - As both parties are within taxable territory & the services rendered by the applicant to AIF are taxable, hence GST is payable u/s 12(12) of the IGST Act. The applicant’s contention that Advisory & Management Fees received in foreign currency from overseas contributors located outside India for the services rendered by the applicant be treated as Zero rated supply, is not correct proposition of law as the applicant is providing services to AIF and not to individual investors.