40th GST Council Meeting - Volume 2

Confidential





Agenda for
40th GST Council Meeting

12 June 2020


Volume – 1


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File No: 368/40th GSTCM/GSTC/2020
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 05th June 2020
Notice for the 40th Meeting of the GST Council scheduled on 12th June 2020 through video
conferencing
The undersigned is directed to refer to the subject cited above and to say that the 40th Meeting
of the GST Council will be held on 12th June 2020 through Video Conferencing as follows:
Friday, 12th June, 2020 : 1100 hours onwards
2. The agenda items for the 40th Meeting of the GST Council will be communicated in due course
of time.
3. Respective State NIC units may be contacted for details regarding Video Conferencing.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the Meeting.

(-Sd-)
(Dr. Ajay Bhushan Pandey)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Union Territories of Delhi, Puducherry and
Jammu and Kashmir with the request to intimate the Minister in charge of Finance/Taxation or any
other Minister nominated by the State Government as a Member of the GST Council about the above
said meeting.
4. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
5. Chairman, GST Network



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Agenda Items for the 40th Meeting of the GST Council on 12th June 2020
1. Confirmation of the Minutes of 39th GST Council Meeting held on 14th March 2020
2. Review of Revenue Position
3. Issues recommended by the Law Committee for the consideration of the GST Council
i. Amendment in CGST Rules to prescribe the rates for Composition Scheme under
Section 10(2A)
ii. Proposal to issue Removal of difficulty order for extending the time limit for revocation
of cancellation of registration
iii. Notification of provisions of the Finance Act, 2020 amending various sections of the
CGST Act and the IGST Act
iv. Reduction of late fees and rate of interest for small taxpayers (taxpayers with aggregate
turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020
v. Reduction in rate of interest for delay in payment of GST for remaining part of
Financial Year 2020-21
4. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
5. Decisions of the GST Implementation Committee (GIC) for information of the Council
6. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
7. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT) for the State of Uttar Pradesh
8. Quarterly Report of the National Anti-Profiteering Authority (NAA) for the quarter January to
March 2020 for the information of the GST Council
9. Constitution of Grievance Redressal Committee at CBIC Zonal / State level for redressal of
grievance of taxpayers on GST related issues
10. Any other agenda item with the permission of the Chairperson
11. Date of the next meeting of the GST Council

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TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
1 Confirmation of the Minutes of 39th GST Council Meeting held on 14th March 2020 6
2 Review of Revenue Position (to be circulated separately in Volume 2) -
3
Issues recommended by the Law Committee for the consideration of the GST
Council
i. Amendment in CGST Rules to prescribe the rates for Composition Scheme
under Section 10(2A)
ii. Proposal to issue Removal of difficulty order for extending the time limit for
revocation of cancellation of registration
iii. Notification of provisions of the Finance Act, 2020 amending various
sections of the CGST Act and the IGST Act
iv. Reduction of late fees and rate of interest for small taxpayers (taxpayers
with aggregate turnover up to Rs. 5 crore) for the tax period May, 2020,
June, 2020 and July, 2020
v. Reduction in rate of interest for delay in payment of GST for remaining part
of Financial Year 2020-21

126

128

131

132

137
4
Deemed ratification by the GST Council of Notifications, Circulars and Orders issued
by the Central Government
138
5
Decisions of the GST Implementation Committee (GIC) for information of the
Council
144
6
Decisions/Recommendations of the IT Grievance Redressal Committee for
information of the Council
148
7
Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT) for the State of Uttar Pradesh
312
8
Quarterly Report of the National Anti-Profiteering Authority (NAA) for the quarter
January to March 2020 for the information of the GST Council
313
9
Constitution of Grievance Redressal Committee at CBIC Zonal / State level for
redressal of grievance of taxpayers on GST related issues
316
10 Any other agenda item with the permission of the Chairperson
11 Date of the next meeting of the GST Council

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Discussion on Agenda Items
Agenda Item 1: Confirmation of the Minutes of the 39th GST Council Meeting held on 14th March
2020
The 39th meeting of the GST Council (hereinafter referred to as ‘the Council’) was held on 14th
March 2020 at New Delhi under the Chairpersonship of Hon’ble Finance Minister, Smt. Nirmala
Sitharaman (hereinafter referred to as the Chairperson). A list of the Hon’ble Members/Ministers of the
Council who attended the meeting is at Annexure 1. A list of officers of the Centre, the States, the GST
Council, the Goods and Services Tax Network (GSTN) who attended the meeting is at Annexure 2.
2. The following agenda items were listed for the discussion in the 39th Meeting of the Council:
1. Confirmation of the Minutes of 38th GST Council Meeting held on 18th December 2019
2. Update by Infosys (through GSTN)
3. Review of Revenue Position
4. Issues recommended by the Fitment Committee for the consideration of the GST
Council (Recommendations by the Committee of Officers on Revenue Augmentation)
i. Fitment Agenda for Goods: Inverted Rate Structure in GST- Correction of
inverted rates on certain key sectors
ii. Fitment Agenda for Services
5. Issues recommended by the Law Committee for the consideration of the GST Council
A. Issues recommended by the Law Committee for the consideration of the GST
Council
i. Taxability of ‘economic surplus’ earned by brand owners of alcoholic liquor
for human consumption
ii. Challenges faced in apportionment of ITC in cases of business reorganization
under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
iii. Issue regarding waiver of penalty and interest on previous period due to
removal of pre-import condition under Advance Authorization scheme
iv. Levy of interest under the provisions of section 50 of the CGST Act, 2017 for
delay in payment of tax
v. Proposal for waiver of filing of FORM GSTR-1 by taxpayers who have availed
the special composition scheme under notification No. 2/2019-Central Tax
(Rate) dated 07.03.2019.
vi. Filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement)
vii. Proposals for amendment in the CGST Rules, 2017
viii. Proposals for amendment in the CGST Act, 2017 and the IGST Act, 2017
ix. Scheme of ‘Know Your Supplier’
x. Notifying NPCI, Transunion CIBIL Ltd. and Association of Mutual fund of
India under section 150(1)(p) and Banking Information return under Section
150(1)(e)
xi. Proposal for Notification / Rule change for enabling AADHAAR based
authentication in GST
xii. Clarification in respect of appeal in regard to non-constitution of Appellate
Tribunal
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xiii. Exemption for certain class of registered persons from having e-invoicing
along with extension of dates for implementation of e-invoicing
xiv. Exemption for certain class of registered persons from capturing dynamic QR
code along with deferment of implementation of QR Code
xv. Agenda note for GST Council regarding extension of date of GSTR 3B filing
for the month of Jan, 2020 till 31st March 2020
xvi. Agenda note for GST Council regarding continuation of the existing system of
furnishing FORM GSTR-1 and FORM GSTR-3B till the month of September,
2020
xvii. Transition Plan in view of merger of Union Territories of Dadra & Nagar
Haveli and Daman & Diu
xviii. Deferring e-Wallet scheme and extending duty exemption for exporters
B. Deliberations of the Law Committee in the matter of the representation by
Construction Federation of India on the orders of the Hon’ble High Court of Delhi
6. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT) for the State of Uttar Pradesh
7. Quarterly Report of the NAA for the quarter October to December 2019 for the
information of the GST Council
8. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued
by the Central Government
9. Decisions of the GST Implementation Committee (GIC) for information of the Council
10. Decisions/Recommendations of the IT Grievance Redressal Committee for information
of the Council
11. Any other agenda item with the permission of the Chairperson
i. An incentive scheme for consumers to increase invoice compliance in B to C
supply
ii. Issuance of Circular clarifying certain refund related issues
iii. Physical verification and KYC of persons willing to take registration within
first six months and corresponding spike rule
iv. Proposed amendments in the CGST Act, 2017
v. Proposal to issue notification and circular clarifying issues related to corporate
debtors under the provisions of the Insolvency and Bankruptcy Code, 2016
vi. Proposal to issue Removal of difficulty order for extending the time limit for
revocation of cancellation of registration
vii. Status update on conversion of Goods And Services Tax Network (GSTN) into
100% Government owned Company
viii. Judgment of Hon’ble Supreme Court of India in Chief Commissioner of
Central Excise and Service Tax &Ors. Vs. M/s Ranchi Club Ltd. and State of
West Bengal vs. Calcutta Club Limited laying down that from 2005 onwards,
Finance Act, 1994 does not purport to levy service tax on member clubs in
incorporated form
ix. Order of Hon’ble High Court of Rajasthan in the matter of Rajasthan Tax
Consultants Association vs UoI and Ors. (D. B. Civil Writ No. 15239/2017)
x. Agenda Note for refund of ITC of the tax paid on capital goods, in cash, for
registered taxpayers with annual aggregate turnover up to 15 crores
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xi. Time bound disposal of long pending change request arising out of changes
made in Law/Rules through one time special measure.
xii. Ad-hoc Exemptions Order(s) issued under Section 25 (2) of Customs Act, 1962
to be placed before the GST Council for Information
12. Date of the next meeting of the GST Council
Preliminary discussion

3. The Hon’ble Chairperson invited the Union Revenue Secretary and ex-officio Secretary to the
GST Council (hereinafter referred to as the Secretary) to begin the proceedings. The Secretary
welcomed everyone to the 39th GST Council meeting. He, on behalf of the Council, welcomed Shri
Rameshwar Oraon, Hon’ble Minister for Planning cum Finance, Commercial Taxes, Food, Public
Distribution & Consumer Affairs, nominated from the State of Jharkhand. On behalf of the Council he
also placed on record the appreciation for contribution made by Shri C.P. Singh, the then Hon’ble
Minister for Urban Development, Housing and Transport, Jharkhand. The Secretary also welcomed
Shri Nandan Nilekani from Infosys Bangalore who had come from Bangalore to apprise the GST
Council regarding various steps taken and those proposed to be taken by Infosys vis a vis the challenges
being currently faced in the implementation of GST as well as the implementation status of various
decisions taken by the GST Council for the ease of taxpayers.
3.1. After preliminary discussions, the Hon’ble Chairperson asked the Secretary to take up the
individual Agenda Items for consideration of the Council.
3.2. The Secretary informed that though the 1st Agenda item, as usual, was the confirmation of the
Minutes of Meeting of the 38th GST Council (hereinafter referred to as Minutes) held on 18th December,
2019 at New Delhi; however, since Shri Nandan Nilekani had been invited to make the presentation
about the present status of various issues faced at GST Portal, which was to be taken up at Agenda item
2; therefore, he might be asked to make the presentation first & discussion on it be held and thereafter
regular agenda items might be taken up. The Council agreed to the above proposal and accordingly,
Secretary invited Shri Nandan Nilekani to make the presentation.
Agenda Item-2: Update by Infosys: Presentation by Shri Nandan Nilekani, Infosys.
4. Shri Sushil Modi, Deputy Chief Minister, Bihar intervened and stated that he was heading a
Group of Ministers on the implementation of IT (hereinafter referred to as IT-GoM), therefore he
wanted to inform the Council about the status, being relevant to the agenda and as came to his notice
during the IT-GoM meetings and that he would like to raise a few issues in the next two minutes for the
information of the Council as well as Shri Nandan Nilekani. He would expect Shri Nandan Nilekani to
update the Council on those issues as well. He further stated that IT-GoM had been formed to oversee
and resolve the IT challenges faced in the implementation of the GST. The IT-GoM, since then had
held 13 meetings from time to time and 47 functionalities were required to be implemented in the
beginning. Out of these, IT-GoM had prioritized the functionalities to be implemented out of turn for
which Infosys took more than one year to develop and implement. The issues faced during the peak
days of filing of GSTR-3B such as slowness of the Portal, system and application errors preventing
smooth filing, system hitting the circuit breaker so as to limit the people filing the return at the same
time etc. were identified and informed to Infosys for resolution from time to time. Similarly, during the
filing of GSTR-1, a number of issues were noticed such as, errors of “Summary Generation in Progress”,
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GSTR-2 generation and download being slow etc. were also communicated from time to time for
resolution by the Infosys team. He further stated that in the meeting held on 23rd December, 2019, a
plan was submitted by Infosys to tackle the issues including on how to resolve slowness of the System.
However, no improvement had come to the notice of IT-GoM till date.
4.1. He further stated that, as regards the number of Change Requests (hereinafter referred as CR)
pending with the Infosys, it was decided by IT-GoM, after taking inputs from Infosys, that no CR would
be kept pending beyond 12 weeks and Infosys would deploy additional resources to tackle the early
implementation of change requests, so that the time-line decided could be adhered. However, in the
meeting dated 23.12.2019, it was noted that just 49 CR out of 84 CR could be resolved. He also raised
the issues of slow progress in the development and implementation of “Business Intelligence”
(hereinafter referred as BI) reports and stated that so far only 2 out of the 17 use cases identified could
be developed by Infosys, hampering the anti-evasion work. Further the modules relating to MIS, appeal,
audit, enforcement, etc. remained largely undelivered. Similarly, as regards helpdesk tickets, it was
decided with the concurrence of Infosys, that either no ticket or only negligible tickets should remain
pending beyond time limit of 30 days. Whereas, the perusal of ticket baskets as on 30th January, 2020
showed that there were more than 806 tickets pending beyond 30 days. He, thereafter, asked Shri
Nandan Nilekani to cover above points, as highlighted by him, in his presentation before the Council,
supported with the data.
4.2. Shri Nandan Nilekani expressed his gratitude to the Chairperson and other members of the
Council for being invited to the Council and being given an opportunity to make the presentation. The
presentation is annexed as Annexure 3. He stated that his presentation included the status of the system
issues, remediation plan along with road map for the GST return filing and it also included the factors
contributing to the issues hampering return filing on 20th January, 2020. He further, stated that in the
existing GST return system, GSTR3B return was to be filed by 20th of the month. About 65% of the
people filed return by the due date and out of this 35% of the total tax payers came to file the return on
last three days while the return filing percentage further increased to about 90% by the end of the month.
In the month of January, 19th January was a Sunday due to which there was very low return filing and
bulk of the people came for return filing on 20th January, 2020. In addition, there was additional rush
for filing GSTR-1 due to the expiry of amnesty scheme timeline on the 17th January 2020. Further, the
time for filing GSTR-9 and GSTR-9C for 2017-18 was also coming to an end. As a result, the system
which was designed to handle 1.25 lakh concurrent users, hit the circuit breaker as more than 1.5 lakh
people had hit the server for return filing. Load on the server, more than the design, led to further
slowness of the system which was compounded by an issue in delivery of OTP by mail. This led to
further load on the server as people tried again and again to get the OTP leading to failure of the system.
4.3. In short term, these issues were handled by staggering the last date of filing for different
regional users i.e. 20th, 22nd and 24th January and at the same time the issue in delivery of OTP by e-
mail was also fixed. As a result, the return filing in the month of February was quite smooth as evident
from the main source of complaint i.e. the GSTN tickets, calls and twitters complaints.
4.4. Long term solution however, was to increase the capacity of the system to 3 lakh concurrent
users for which the discussion was held with the GSTN & the Ministry and the permission had been
granted to upgrade the system on February 3rd 2020. In this regard, order had already been placed to
Chinese suppliers but due to COVID19 outbreak, the supplies from China had been affected and hence,
instead of 6-8 weeks, it could take about 3 months. Thus, in the next 3 months, it was suggested that
staggered filling of returns might be continued along with the close monitoring of the system between
15th to 24th of the month specially when the system would be burdened and would be near the circuit
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breaker. The above steps would take care of the concerns raised by the Council as well as by the Hon’ble
Prime Minister. Thus, with the supply of hardware in place, performance issues of the system on the
capacity front would be taken care of.
4.5. In addition, certain policy changes in respect of CR implementation were also required. He
further, stated that the current process of CR implementation by the GSTN involved preparation of each
individual CR, its communication to application team, finalization of the change plan by the application
team and its approval which also involved an element of agreement between the two teams, its approval,
as well as final implementation and hence, the entire process was time consuming. He, therefore,
suggested to adopt the process of Time and Material (hereinafter referred as T&M) model for
implementation of CR. In this model, he would create a pool of qualified and dedicated 60 personnel
who would be regularly in touch at each stage and work on the priority areas identified by the Govt.
leading to faster delivery. In T&M model, the priority had to be decided by the GSTN and Govt. while
the work would be delivered by the dedicated resource tool. He informed the Council that the same
model had been adopted by UIDAI successfully.
4.6. He, thereafter, presented the road map for GST returns and stated that the current GST
compliance model implemented, was based on two returns model where the supplier declared his
outward supplies at invoice/ tax rate level including the exports and deemed export suppliers by the 10th
of the month in GSTR-1 return. Further, a GSTR-3B return had to be filed where he had to compute &
re-enter the output GST liability and also compute & enter the Input Tax Credit (hereinafter referred to
as ITC) claimed and thereafter arrive at net tax liability which had to be offset through a challan. The
issue in this system was that taxpayer not only had to do duplicate efforts in computing for the returns,
taxpayer had to manually claim the ITC also. These issues were compounded by the challenge in the
number of filings of various types of returns. Further, while approximately one crore tax payers file
GSTR-3B return in a month, only about 60% filed the corresponding GSTR-1 return. Out of one crore
taxpayers i.e. those who were required to file GSTR-1 return, 22% of the people filed ‘Nil’ tax liability
returns, 12% of tax payers only had B2C supplies and hence, were not passing on the ITC, and hence
invoice details/ detailed GSTR-1 in these cases were also not required. The balance tax payers could be
divided into two categories i.e. those having turnover less than Rs. 1.5 crore required to file a quarterly
return while those above Rs.1.5 crore to file monthly return.
4.7. Further, GSTR-1 was not connected with the GSTR-3B and there was no way to check if the
tax paid by the tax payer was equal to the tax liability declared by him in GSTR-1. The original return
filing design involved these linkages with invoices having back and forth movement between sellers
and buyers and there was a flow of return amongst GSTR-1, GSTR-2 and ending with GSTR-3.
However, it could not be implemented. It was noticed that the system of GSTR-1, 2 & 3 was
complicated and hence, it was decided to limit the implementation of GST with GSTR-1 and GSTR-
3B. As a result, though, it had become easier for compliant tax payers to run their business, yet, there
was no connection between GSTR-1 and GSTR-3B with no control on ITC availed and it had become
a source of various frauds. As a result, there was under-declaration of liabilities by the taxpayers in
97,853 cases of Rs. 31,247 crores. Similarly, tax payers in 42,618 cases had claimed Rs. 38,771 crore
excess ITC. Further, there were cases where the registration had been taken on all fake documents with
intent to de-fraud the exchequer and at the same time fake invoice scams were also being reported.
Significant amount of revenue would also be involved in these two modes of evasion but it was difficult
to quantify and detect through the system and had to be plugged using policy measures.
4.8. He continued the presentation that to address these 4 modes of evasion as enumerated above,
new return system was designed which took care of the first two modes of evasion, in his opinion. It
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had been designed and rolled out for beta testing mode since May 2019 to familiarize people with this
system; on which more than 900 feedbacks were received regarding certain difficulties or about
suggestions on how to improve the new return system. On New Return, 72 workshops were held in 32
cities and 9 webinars had been held during Oct’19 to Mar’20. However, this model seemed to be
complicated and once introduced in one go would lead to disruption in GST operations for following
reasons:
a. It had been tested by not even 1.5% of the eligible tax payers
b. The number of documents & hence the load on taxpayers would go up with ANX-I, ANX-II
and RET.
c. Hardware also had not been upgraded.
4.9. Accordingly, incremental approach towards the rollout of the returns system was suggested
rather than implementing ‘New Return system’ in big bang fashion which might be counter-productive
and hence, as an implementer of large systems (not as the Infosys representative), he would suggest to
adopt incremental improvement approach to reach the same goal with present returns instead of large-
scale disruption. He, thereafter, explained the details of incremental roll-out with the idea to get to the
same end result and at the same time reduced risk in adoption by the public. He, further, stated that as
of today the first need was to match the liabilities declared by suppliers between GSTR-1 and GSTR-
3B and the second need was to match the ITC of the buyers from the suppliers’ GSTR-1 containing his
supplies i.e. matching the 2A of the buyer with his ITC declared in 3B. He suggested the following
roadmap:-
a. Therefore, in the first stage the tax liability would be generated from invoice wise details filed
by him in GSTR-1 where initially he could be given chance to amend it by a small margin such
as, by 10%.
b. This would address a lot of issues, as in case of 22% tax payers out of about one crore tax
payers, ‘Nil’ return was filed which could be implemented through SMS and in case of another
12% tax payers having B2C supplies and passing no ITC, a simplified return could be worked
out. Thus, this would be a simple change in system which could be easily carried out while it
would be a large change for taxpayers as now GSTR-3B liability would be auto populated,
which was independently filled by them based on their calculation. This would address first
problem of difference in output tax liability declared by the taxpayers in the two returns as
discussed earlier.
c. He further suggested, though not as a taxation but more of an economic issue, to enable GSTR-
1 invoice data details as eligible data for lending by financial institutions to MSME. As per RBI
report, the credit flow to MSME was the need of the hour since growth in MSME sector created
jobs and GST data could be effectively used for making the easy credit flow possible. The Govt.
certified invoices would reduce risk of lender as well as it would be a tool in the hands of the
taxpayer to get access to credit / loan. Hence, it would make a small business more compliant
due to the carrot in the form of proper filing of returns so as to be eligible to borrow hassle free
and at the same time stick in the form of the tax to be paid on whatever was declared. In his
view, enabling this facility would not be an add on but natural flow and incentive for MSME
to be compliant leading to increased GSTR-1 filing. This required API based access of GSTN
data to BHIM (lending platform) as well as the concurrence of tax payers to share his data for
credit purposes to make it happen. However, the policy decision in this regard, would have to
be taken by GSTC whether to proceed or not to proceed.
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d. The second stage in the incremental implementation would be to make ITC computation
automated as well as to provide a tool for matching. This would require arranging ITC details
buyer-wise from GSTR-1 details of invoices of suppliers (as reflected in GSTR-2A) and
reflecting the automatically computed ITC in the each buyer’s account.
e. Once the ITC computation became automated, both the risks of under declaration of tax liability
and over declaration of ITC on the compliance front would get covered.
f. The spin-off of this incremental approach would be that it would allow the data as enabler for
lending and in view of 75 lakh MSMEs below Rs. 50 crore turnover getting the benefit of easy
lending. As one MSME employer created on an average one job, approximately 75 lakh jobs
would be added to the economy.

4.10. He explained the benefits of the incremental approach as follows:
a. Nearly 34% of the tax payers would not have to file detailed GSTR-1 as either they were ‘Nil’
filers or they had no B2B supplies.
b. For tax administration the ITC would be reconciled automatically.
c. For tax payers GSTR-3B would be fully auto drafted.
d. It could also provide flexibility as in the current system the option to file quarterly return could
only be exercised once in an year whereas the flexibility to opt for quarterly or monthly anytime
was requirement of the day from the point of view of the tax payer. Further, from the tax
administration point of view, as explained earlier, 34% tax payers do not need GSTR-1 to be
filed while 40% of the tax payers filed monthly returns any way. This left about 25% tax payers
who only needed this flexibility.
e. The incremental approach would lead to a situation where the return would be more accurate
since it avoided calculation and transcription error and at the same time bring transparency in
each return with ITC backed by invoice details.
4.11. He thereafter, explained the timelines for the incremental roll out for effective change
management as follows:
a. By May, 2020, the SMS based filing of ‘Nil’ returns would be introduced.
b. By June, 2020, linking GSTR-3B liability for monthly filers to their GSTR-1 would be done.
c. By September, 2020, Infosys would provide matching tools for ITC as well as the linkage of
liability of GSTR-1 to the GSTR3B of quarterly fliers.
d. By January, 2021, the linkage of GSTR-1 outward supplies and its tax payment by the suppliers
would be linked with the ITC of the recipient.
4.12. He concluded his presentation by stating that spike rule would be developed as add-on module
to detect unusual behavior which would indicate fraud. Further, the rules had to be specified by the
department to deal with suppression of fake invoices and ruling out fake registrations in the system.
These implementations would significantly stop the leakages and revenues would increase.
4.13. He further presented concept of GST payment Gateway as a new concept, which needed more
discussion. He stated that the GST Payment Gateway could lead to elimination of fake invoices, link
input tax credit with the invoice. The ‘GST payment gateway’ would ensure that payment made on
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invoice was linked to the ITC available on it. However, he would provide detailed proposal
subsequently once it was approved in principle.
4.14. The Secretary thanked Shri Nandan Nilekani for making the presentation and stated that, with
the implementation of GST, it was realized that the tax administrations needed to be very agile with
reference to the IT platform and that the problems noticed should be immediately redressed; otherwise
it would bring bad name to GST. He further stated that the PowerPoint presentation recognized that
there was a problem which needed to be fixed but, he would not agree to the proposition that the problem
was only in January, 2020. In fact, the ticket data suggested that the problem had been throughout and
it needed to be minimized. He thereafter, submitted that Infosys in discussion with GSTN had provided
‘T&M Model’ for the 60 resources which had been placed before the Council as Table Agenda 11(xi).
Further, the timelines indicated in the presentation upto January, 2021 and that the time line for spike
rule implementation had not been given in the presentation do not seem to be agreeable. Moreover,
when 60 persons were being agreed to and provided, the time line should come down. The twin issues
of smooth experiences of tax payers and spike rule to cover fake invoices / fake ITCs and tax evasion
should be addressed with agility as these loopholes were costing tax administration thousands of crores
of rupees. Thus, these timelines needed to be advanced with appropriate resources and support of
Government / Council. Another issue that he pointed out was relating to implementation of Aadhar and
its linking with the GST registration and refunds, which also needed to be implemented on priority.
4.15. Shri Mauvin Godinho, Hon’ble Minister for Transport and Panchayat Raj from Goa, stated that
the presentation by Shri Nandan Nilekani was good and informative and that he thought the ‘T&M
Model’ proposal was agreeable in view of dire needs. He however, added that the Council was in urgent
requirement of fixing the issues pointed out in the presentation and hence, he thought that the services
be delivered on priority and approvals could be post-facto. In July GST would complete 3 years which
was a good time to stabilize for any new change. Hence, it was high time to take decision urgently
instead of waiting for some time. He further stated that the Council knew the existing problems of
‘slowness’, absence of ‘spike rule’ etc. Hence, in his opinion, whatever was achieved in the GST
System, was good and it only needed to be improved and streamlined.
4.16. Dr. Thomas Issac, Hon’ble Minister of Finance & Coir from Kerala, stated that the suggestion
given by Shri Nandan Nilekani were effective and useful and thanked him for lucid and useful
presentation. He further stated that the idea of linking payment of tax on the invoice with the ITC was
interesting and needed to be taken forward. However, he wanted to know the timeframe suggested by
Infosys to reach the goal and if the same was achieved, what would be the impact on enforcement.
4.17. Shri Sushil Modi Dy. Chief Minister of Bihar, enquired that the suggestion of having 60 persons
to be deputed to stabilize the GST System was good but he would suggest personnel deployed to be
qualified as required for the project and at the same time who understood GST. He also wanted to know
whether the ‘New Return System’ as approved by GST Council would be implemented in incremental
manner or he had a different suggestion.
4.18. Shri Nandan Nilekani responded that he recognized that GST System was a project of national
importance and he would personally ensure best talent across the company would be deployed in the
project. He further, explained the difference between what was planned in ‘New Return system’ and
what was suggested by him in as much as, the original design was an elaborate process of filing of
GSTR-1, 2 & 3 in a sequence which were also inter-linked with back and forth flow of invoices.
However, the return system and linkage could not be established and the process had to be scrapped
midway. However, if in the existing system of GSTR3B and GSTR-1 one linked the two returns, the
problem of under declaration of liability as well as misuse of ITC would be stopped. Further, if
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implementation of ANX-I and ANX-II, was done, it would be releasing new forms for the public, which
would be bigger challenge for the public to understand and adapt to these new forms and hence, he
referred to it as a big bang reform approach. He instead, suggested to have an incremental approach to
plug the loopholes using GSTR-1 and GSTR-3B, since taxpayers were already familiar with GSTR-1
and GSTR-3B; with final goal to improve the compliance. As regards the point raised by Hon’ble
Minister from Kerala, he stated that suggestion to link payment to credit was radical and excellent
because in that case there would be no fake invoices left in the system and since, the system based tax
payment would be the basis of allowing ITC, and no ‘spike rule’ would therefore be required. However,
it was a big step which needed proper consultation and he would come back with specific
recommendation. Responding to the issues raised by the Secretary, he stated that implementation of the
changes suggested by him required time as it was not merely a systems change, but required a lot of
change in the behavior of the public for the reason that GSTR-1 would become the basic document to
compute the liability (which would be auto populated, not entered) in the tax return and at the same
time it would also be the basis of ITC.
4.19. Shri Manish Sisodia, Hon’ble Dy. Chief Minister of Delhi wanted to know the feedback of the
taxpayers on ‘New Return System’ and the slowness of the system, being hardware linked, would be
resolved by what time on account of its linkage with the China. Shri Nandan Nilekani explained that
the feedback of ‘New Return System’ was taken by the Govt. and agreed that the procurement of
hardware might take time due to COVID19 issue. In the meantime, however, Infosys team would do
close monitoring of the system and he would take extra efforts to avoid any issues.
4.20. Shri Nitin Bhai Patel, Hon’ble Deputy Chief Minister from Gujarat raised the issue of
congestion and delays in the system which required that the capacity of the system should be increased.
Further each time there was congestion near the due date of returns, due date had to be increased several
times. Once the number. of taxpayers went up, the system capacity had to be increased which was
known before-hand to Infosys. Shri Nandan Nilekani clarified that though it was known, the number of
concurrent users was not clearly known which had increased disproportionately. Dy. Chief Minister,
Gujarat further stated that the decision to increase the capacity should be automatic rather than asking
for extending the date each time. He further referred to the issues being faced by GST relating to fake
bills and fake ITC claims; tackling which should be the first priority. Further, he concluded by saying
that Govt. and the Council lost its face due to frequent changes in the due date of the return which
should be addressed by Infosys. Shri Suresh Kumar Khanna, Hon’ble Minister Finance, Parliamentary
Affairs, Medical Education of Uttar Pradesh stated that he agreed with the suggestion of Gujarat and
that the new system should reduce fraud. He suggested that to achieve the simplification of GST and to
achieve smooth functioning of GST System, there should be a permanent GoM on IT for addressing
various issues and taking decisions that could be implemented.
4.21. Shri Niranjan Pujari, Hon’ble Finance & Excise Minister of Odisha stated that he was a member
of the IT-GoM and there he had observed that the performance of Infosys was not upto the mark. He
was thankful that Shri Nandan Nilekani had come to address the issues being faced at GSTN. He further
stated that GST system implementation was a prestigious project which needed will of Infosys to
implement and what the project needed was quality people to implement it. Instead he had seen
complacent people sitting in the IT-GoM meetings. Shri Nandan Nilekani stated that he would ensure
quality people across Infosys for the project as well as would ensure that he would personally attend
the IT-GoM Meetings.
4.22. Shri V. Narayansamy, the Chief Minister of Puducherry, stated that while the Council was
focusing on the implementation of GST and the need to simplify the compliance; the unscrupulous
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taxpayers were making fake invoices and taking fake ITC to cover up their tax liability. Therefore,
whenever the Council made changes to cover tax evasion, the genuine taxpayers suffered each time. He
stated that the presentation of Nandan Nilekani had at least given the idea that GST implementation
would be better in future. However, it should be kept in mind that every time the Council simplified
certain things in GST, cycle started where system changes would take some time and thereafter, the
State tax officers would go on educating the trade. It should also be noted that tax officers can’t go on
teaching/educating taxpayers all the time and hence, frequent/ large scale modifications should be
avoided.
4.23. Shri K.P. Singh Deo, Hon’ble Minister Commercial Tax from Chhattisgarh stated that from the
presentation he had observed that GST could save upto Rs. 76,000 crores in terms of fake invoice credit
and suppressed outward tax liability. In comparison, the cost of hardware would be negligible.
Therefore, in his opinion, the Council should spend that amount and take some time to implement the
changes and save the leakages rather than keep on changing the system for next 10 years.
4.24. Dr K. Subramanian, Chief Economic Adviser to the Union of India stated that from the
presentation, it was the welcome idea to allow the finance to the MSME based on GST invoices which
should be taken forward. In his opinion, rather than having static spike rules, the system should
extensively use data analytics to point out misuse of ITC and evasion of GST. He further stated that it
would be useful to have analysis of potential revenue loss based on the data about transactions lost in
entire revenue chain.
4.25. Shri Anurag Singh Thakur, Hon’ble Minister of State for Finance, Union of India stated that he
as well as Union Finance Minister had been meeting several trade organizations in the past few days
and the severe backlash of public had been observed solely due to negative work of Infosys while the
public never pointed out flaws in the GST Law. He therefore, wanted to know as to whether the decision
to increase the capacity was delayed at their end or at the end of Govt. Secondly, he also would like to
know whether hardware upgrade would solve the issues and whether it could be sourced from some
other country than China. Shri Nandan Nilekani admitted that Infosys should have looked at the capacity
issues earlier and that going forward, Infosys would err on the side of caution. As far as, hardware
procurement from China was impacted from COVID 19 issue, he stated that Infosys being large
procurer of hardware should not face much of a problem. As regards ‘spike rules’, he stated that, it
could be both rule based as well as artificial intelligence based on data. Further, incremental approach
to implementation of linking of return had been discussed with Department of Revenue, GSTN and the
Government was agreeable to it. Hon’ble Minister form Chhattisgarh wished to know if, the system
could link with sales with purchases also to which Shri Nandan Nilekani responded that the system
could link ITC with sales and tax paid by suppliers.
4.26. Hon’ble Union Finance Minister Ms. Nirmala Sitharaman, stated that there were 4-5
suggestions which had cropped up during discussions and she would like to summarize them as below
for further discussion:
a. IT-GoM need to be empowered enough to take decisions
b. It was not the case that the taxpayers faced the problem in return filing during the
months of January / February’20 only. Instead there were other months also where the
capacity of the system had affected the GST implementation.
c. There should be synergy between Infosys and its vendors such as Tech Mahindra and
the issues should get resolved at their level rather than reaching the doors of PM / FM/
MoS/ Ministers in the State for them to respond to these situations.
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d. GST Council to take the call on implementation of ‘New Return system’ and other
associated issues
e. For next three meetings of GST Council, Nandan Nilekani should be present when the
system issues would be taken up.
4.27. Shri Nandan Nilekani agreed that for next three meetings, he would personally be present before
the GST Council. He also considered holding a joint meeting between Tech Mahindra, Infosys and
GSTN and stated that having empowered Group of Ministers advising Infosys on the priority issues
would help in smooth implementation. He further suggested that at present, there were two or more than
two changes being released to public per week which needed to be avoided whereas it should be once
in a fortnight or once in a month about which he would discuss with the GSTN and the Secretary
separately.
4.28. At this juncture, the Secretary thanked Shri Nandan Nilekani, for the presentation and informed
him that the Council would like to deliberate on this issue and the decision would be communicated to
Infosys through GSTN in due course of time. Shri Nandan Nilekani, thanked the Council for the
opportunity given to him to give presentation and thereafter left the meeting.
4.29. The Secretary apprised the Council that a Table Agenda on the issue of time bound
implementation of long pending Change Requests (CRs) arising out of changes in Law/ Rules through
one-time special measure i.e. a similar issue related to this had also been placed before the Council as
Table Agenda 11(xi). The Secretary proposed that the issues arising out of the presentation made by
Shri Nandan Nilekani may be taken up for discussion along with Table Agenda 11(xi). The Council
agreed to the proposal.
5. For Agenda item 2, the Council:
i. Took note of the presentation made by Shri Nandan Nilekani
ii. Agreed to the proposal that Shri Nandan Nilekani would attend the next three meetings of the
GST Council and update the Council of the status of implementation of the decisions taken by
the Council.
Agenda Item 1: Confirmation of the Minutes of 38th GST Council Meeting held on 18th December
2019:
6. The Secretary introduced the Agenda item and stated that the draft minutes of the 38th GST
Council Meeting held on 18th December 2019 were circulated in advance and comments were received
from the State of Tamil Nadu suggesting following changes:
i. In paragraph 8.13 of the Minutes to add after the last line (The Hon’ble Deputy Chief Minister
of Gujarat stated that as most of the States had less liquidity, whatever compensation Cess was
collected, should be distributed among the States.) ‘The Hon’ble Council Member from Tamil
Nadu in his written speech (circulated during the Meeting) suggested that the compensation to
the States may be continued even after the mandatory five-year period, although the rate at
which such compensation is to be provided and other modalities could be worked out by this
august Council, in the time to come.’
ii. In paragraph 12.1 of the Minutes to add after the last line (The Secretary stated that these issues
could be discussed in the Fitment Committee.)‘The Hon’ble Council Member from Tamil Nadu
in his written speech also urged the august Council to consider the remaining representations
forwarded to the Council on the ground of rationalisation of tax, items of essential use by
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common man, items for the benefit of farmers and fishermen, items made by small artisans,
items relating to religious sentiments, early.’
iii. In paragraph 14 of the Minutes to add after the last line (He also clarified that as for
Composition tax payers, the return was filed annually, the same means that this could only be
resorted to after the due date for such return.)‘ The Hon’ble Council Member from Tamil Nadu
in his written speech also mentioned that they did not support the suggestion of allowing filing
of return with short payment of tax as the taxpayers will be burdened with huge cash crunch;
the recipient would take ITC on full credit of input tax, thereby causing loss to exchequer; and
refund could also be claimed and granted for short payment by the suppliers.’
iv. In paragraph 20 of the Minutes to add after the last line (Finally, the Special Secretary stated
that the two GoMs, namely GoM on IGST Settlement and GoM on movement of Gold and
precisions Stones had been constituted recently and their reports were yet to be placed before
the Council.)‘ The Hon’ble Council Member from Tamil Nadu in his written speech mentioned
that a timeframe for the GoM on IGST settlement may be fixed for resolving the issue of
unsettled IGST accumulated amount for the year 2017-18
v. After para 35.4 of the Minutes to add the following paragraph “ 35.5. The Hon’ble
Council Member from Tamil Nadu in his written speech suggested that a general rule may be
introduced to enable manual issue of notice, filing of objection, grant of time and personal
hearing and passing of orders and communication of any decision by the proper officer with
their signature and serve the same through the method of service as per Section 169 of the
CGST/SGST Act, till such time all the business processes are made available electronically by
the States and Centre. It was also suggested that steps may be taken for establishing helpdesks
in other languages also, in addition to the existing Hindi and English languages and that they
were ready to bear the cost of creating Tamil Helpdesk in GSTN.”
The Secretary noted that the changes were discussed in the officers meeting held on 13th March 2020
and the same may be accepted and Minutes be confirmed.
7. For Agenda item 1, the Council approved the Minutes with the following changes:
i. In paragraph 8.13 of the Minutes to add after the last line (The Hon’ble Deputy Chief Minister
of Gujarat stated that as most of the States had less liquidity, whatever compensation Cess was
collected, should be distributed among the States.) ‘The Hon’ble Council Member from Tamil
Nadu in his written speech (circulated during the Meeting) suggested that the compensation to
the States may be continued even after the mandatory five-year period, although the rate at
which such compensation is to be provided and other modalities could be worked out by this
august Council, in the time to come.’
ii. In paragraph 12.1 of the Minutes to add after the last line (The Secretary stated that these issues
could be discussed in the Fitment Committee.)‘The Hon’ble Council Member from Tamil Nadu
in his written speech also urged the august Council to consider the remaining representations
forwarded to the Council on the ground of rationalisation of tax, items of essential use by
common man, items for the benefit of farmers and fishermen, items made by small artisans,
items relating to religious sentiments, early.’
iii. In paragraph 14 of the Minutes to add after the last line (He also clarified that as for
Composition tax payers, the return was filed annually, the same means that this could only be
resorted to after the due date for such return.)‘ The Hon’ble Council Member from Tamil Nadu
in his written speech also mentioned that they did not support the suggestion of allowing filing
of return with short payment of tax as the taxpayers will be burdened with huge cash crunch;
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the recipient would take ITC on full credit of input tax, thereby causing loss to exchequer; and
refund could also be claimed and granted for short payment by the suppliers.’
iv. In paragraph 20 of the Minutes to add after the last line (Finally, the Special Secretary stated
that the two GoMs, namely GoM on IGST Settlement and GoM on movement of Gold and
precisions Stones had been constituted recently and their reports were yet to be placed before
the Council.)‘ The Hon’ble Council Member from Tamil Nadu in his written speech mentioned
that a timeframe for the GoM on IGST settlement may be fixed for resolving the issue of
unsettled IGST accumulated amount for the year 2017-18
v. After para 35.4 of the Minutes to add the following paragraph “ 35.5. The Hon’ble
Council Member from Tamil Nadu in his written speech suggested that a general rule may be
introduced to enable manual issue of notice, filing of objection, grant of time and personal
hearing and passing of orders and communication of any decision by the proper officer with
their signature and serve the same through the method of service as per Section 169 of the
CGST/SGST Act, till such time all the business processes are made available electronically by
the States and Centre. It was also suggested that steps may be taken for establishing helpdesks
in other languages also, in addition to the existing Hindi and English languages and that they
were ready to bear the cost of creating Tamil Helpdesk in GSTN.”

Agenda Item 3: Review of Revenue Position
8. The Secretary invited Shri Ritvik Pandey, Joint Secretary (Revenue) to brief the Council on the
subject.
8.1. Joint Secretary (Revenue) initiated the discussion with a presentation on this Agenda item. The
presentation is attached as Annexure 4. He started the discussion by showing the revenue collections
under CGST, SGST, IGST and compensation cess during the three months of December 2019, January
2020 and February 2020. He stated that in the last three months the collections have been robust. He
stated that the collections since November 2019 have been more than in the previous two financial
years. He stated that the growth rate trend of gross GST revenues in the current Financial Year opened
with a good growth rate of 10% which slowly came down to 5% in June, 6% in July, 5% in August and
went into the negative in the months of September and October. The growth rate picked up in November
and has been hovering around 8-9% ever since. While the compensation requirements have increased
from Rs. 41,146 crore in 2017-18 to Rs.69,275 crore in 2018-19, the amount of compensation cess
collected during these two years was Rs.62,612 crore and Rs.95,081 crore in 2017-18 and 2018-19
respectively. As against this, in the year 2019-20 the amount of compensation cess collected till January
2020 was Rs.79,200 crore while the compensation cess amount released till November 2019 was
1,20,498 crore. Thus, excess amount of compensation cess has been released to States/UTs vis-à-vis
what has been collected. In the current financial year, the GST compensation has been provisionally
calculated and released fully for April to September 2019 and partly for Oct-Nov, 2019. Resultantly,
the GST compensation balance of Rs.14,036 crore for Oct-Nov, 2019 is still to be released. Further, it
is submitted that GST compensation for Dec, 2019-January, 2020 cycle has also become due in the
month of February, 2020 as per GST (Compensation to States) Act, 2017. Therefore, the total amount
required in current FY to meet the compensation for Dec., 2019 - Jan, 2020 & the balance for Oct-Nov,
2019 is approximately Rs.48,000 crore.
8.2. He also drew the attention of the Council to the percentage revenue gap during April to
February in the current financial year vis-à-vis the previous financial year and submitted that the same
had increased. The revenue gap is the difference between the protected revenue and the post settlement
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gross SGST revenue (including ad-hoc settlement). He also drew attention of the Council to the return
filing (GSTR-3B) till the due date and till 31st January, 2020 for the return periods April 2019 to
December 2019. He stated that the filing percentage has reached 68% till due date in month of
November. The filing percentage in December slightly fell due to technical issues. He stated that the
filing percentage reaches 80% by the month end and reaches 90% over a period of time. Next, he drew
attention to IGST account for the current year. As had been the practice, the IGST settlement is done at
the month end to ensure that the balance at the end of the month reaches almost zero. He stated that by
the end of month of February, the balance was only Rs 225 Crore for the current year.
8.3. Thereafter, the Hon’ble Chairperson invited comments from the Hon’ble Members of the
Council. The Hon’ble Member from Punjab stated that revenue and timely & full compensation are the
foremost issues. It was doubtful whether full compensation requirement would be released in the 3rd
year of GST with respect to the States entitlement. He stated that there are two issues regarding
compensation (a) what was the State’s entitlement (b) what was the amount available for disbursement
and in case there was a shortfall, how to collectively overcome the shortfall. The State of Punjab has a
pending amount of about Rs.2000 crore. The Hon’ble Member from Punjab further stated that the time
has become ripe to activate the dispute resolution mechanism envisaged in the Constitution under
Article 279 A and requested that this Agenda may be brought in the next meeting of the Council. This
had been suggested during the meeting of the GST Council in Goa on 20th of September, 2019. He
further stated that Punjab had earlier submitted that IGST amount of about Rs.60,000 crore as on 31st
March, 2018 was appropriated by GOI and for which purpose the Hon’ble Chairperson had constituted
a GoM and one meeting of the said GoM had already taken place. If this amount was apportioned
among the States then the compensation requirement of the current financial year of about Rs.48,000
crore could be financed from the kitty in the compensation cess account of the previous two financial
years. He further stated that in the last budget NCCD cess on cigarettes had been increased which
compromised the ability to enhance the compensation on cigarettes. Finally, he summed by formulating
that the issues now are whether the Centre will honour the 14% year on year increase in compensation
cess requirement of the States; whether the amount not released in the current financial year would be
treated as arrears; whether the arrears of compensation cess would stretch beyond five years and, if so,
whether the Compensation Cess Act be amended for this purpose. He further submitted that they have
factored in 14% increase in their revenues in the current year in their budget.
8.4. The Hon’ble Member from Kerala stated that in the last GST Council meeting this issue had
been discussed in great detail. Release of compensation is linked to collections in the compensation
cess fund as was stated by the Hon’ble Chairperson. However, if the minutes of the earlier meetings
are read carefully, it has been stated time and again that if the compensation cess fund was not found
sufficient to meet compensation requirement then borrowing from the markets would be resorted to.
Further, more than the Centre, the States’ finances were in serious trouble because their own revenue
had gone down. Because of other factors particularly Covid, expenditure on health sector is increasing
as tracking, feeding, isolating is required, moreover there are recessionary trends. In such a situation
it is important that states are not forced to cut their expenditure, it makes no macro-economic sense,
this is happening in every state, every state is forced to cut the expenditure and in some states it very
drastically; this will have very serious macro-economic implications. He felt that the GST Council
should borrow from the market and pay to the States. The Hon’ble Member from Uttarakhand stated
that in the pre-GST era, State of Uttarakhand was growing at the rate of 17% (in terms of revenue
receipts) and was one of the top most State in the country; however, there has been sharp decline in
their revenues in the GST period. In the year 2019-2020, April 19-Feb 20, the revenue gap of the State
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was 40% as compared to 35% in the said period of the preceding year indicating an increase of 5%.
However, the national average for the same went up by 9% in the aforesaid period. In view of the
increasing revenue gap and limited resources of the State, the amount due to the State as compensation
was requested to be released at the earliest possible date so that the budgetary provisions kept on account
of the anticipated receipts for the year are fulfilled. Compensation due for the month of October-
November 2019 comes to Rs 668.73 crores out of which only Rs 379.38 crores have been received by
the State so far. Thus Rs 289.35 crore remains balances for the said month and Rs 579.46 crores have
also become due for December 2019-January 2020 to the State. It was therefore, once again requested
that the total compensation amount of Rs 868.81 crores may kindly be released during the current month
itself. The Hon’ble Member from Uttar Pradesh stated that regarding this agenda, he wanted to draw
attention to the following issues: In the year 2019-20, the ad-hoc IGST settlement amount received was
Rs 1125 crore against which Rs 1715.22 crore was recovered. He submitted that Rs 589.62 crore was
recovered in excess. This amount may be granted to the State. Along with this, for the period Nov-Feb
the State may be granted Rs 2335 crore. In this, the break up is for the period Oct-Nov Rs 747 crore
and Dec-Jan Rs 1488 crore have to be granted to the State. The Hon’ble Member from Tamil Nadu
stated that during the last meeting, Tamil Nadu and other States had raised the issue of pending
compensation to be released by the Government of India. He expressed gratitude to the Government of
India for the release of the compensation for the bi-monthly period of October-November 2019. It may
be recalled that States had agreed to adopt the Goods and Services Tax regime on the assurance given
by the Central Government that it would compensate for the loss on account of the transition for a period
of five years. He emphasized that the Central Government had the obligation to deliver on this promise
of compensation as per the agreed formula and this obligation should not be made conditional upon
availability of resources from the collection of compensation cess. He, therefore, urged the Hon’ble
Chairperson to give assurance to all States of the continued compensation without any break or dilution.
Further, this Council may also deliberate on the ways to mobilize funds for meeting the revenue gap of
the States that would occur after their entitlement to the compensation ends in June 2022. He also
requested that adequate provision may be made in the supplementary estimates for making payment of
compensation
8.5. The Hon’ble Chief Minister of Puducherry stated that the compensation cess rate fixation had
been decided by the Council after a lot of deliberations. That compensation is a solemn commitment
by GST Council to the States and the State budget has been planned keeping in view the 14% cess
money. Since this is the fag end of the Financial Year, most of the States are depending on the GST
compensation as one of the revenue sources to meet the expenditures. Both small and big States are on
the same pedestal. He stated that this issue should not be allowed to linger on. State Budgets are planned
on the basis of GST compensation. The States will be in a better position to plan their budgets more
accurately if they have an estimate of the available compensation. There were methods for meeting
shortfall in GST revenues. The former Union Finance Minister had even committed to borrowings from
the market to make good the cess requirements of the States. The IGST for the earlier years went to the
Consolidated Fund of India. That should be corrected by going for a supplementary demand in the
current financial year itself. If there has to be rethinking on compensation issue, it could be discussed,
deliberated and a decision may be arrived by consensus. He finally requested the Chairperson to allocate
one day for discussion with the State Finance Ministers on measures to augment GST revenues. The
Hon’ble Deputy Chief Minister of Delhi stated that in the pre-GST regime both power and
accountability were with the States. That 14% compensation cess requirement is based on pre-GST
revenues of all the States. He said that there are shortcomings in the GST which should be removed.
He further stated that for the country as a whole the revenue gap was about 25% vis-à-vis protected
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revenue. The solution to the cess deficit has to be found in this year’s budget. As a result of the novel
Corona virus the economy has headed to a slowdown which will further reduce GST earnings. Some
of these sectors where shortfalls had fallen tremendously are restaurants, cinema theatres, shopping
malls, etc. He wondered whether we could do something for the falling market and lamented that the
Delhi government may not be able to pay salaries. He urged that the solutions for compensation, long
term solution for revenue gap and loss of revenues due to the epidemic of Corona Virus should be
deliberated. The Hon’ble member from Jharkhand stated that his State was entitled to Rs.448 crore on
account of compensation cess. The Hon’ble Deputy Chief Minister of Gujarat stated that there were
two ways to solve this problem. He said liquidity is required and market borrowing could be resorted
to. Either the Gujarat Government can borrow and the interest can be paid for from the compensation
cess or alternatively GST Council could borrow. That there was a requirement of about Rs.4,851 crore
of Gujarat from compensation. The solution of borrowing will solve the revenue deficit for the States.
The burden of interest payments will increase and for this compensation mechanism may be extended
for two more years. The Hon’ble Member from Goa stated that his State required a compensation of
Rs.243 crore. Each State had factored in the compensation cess in their budget. The tourism to Goa
had gone to less than 30% on account of Corona Virus. Because of non-release of compensation amount
they are borrowing to fill in the gap and they are heading towards a debt trap. He emphasised on the
importance of response of the Council to tackle the various issues that were highlighted. The Hon’ble
Member from Chhattisgarh stated that the tax collected before GST was about 33%; of which one-third
was on account of Central Excise while the remaining was of the States. However, after GST this ratio
has gone in favour of the Centre as now SGST and CGST are in the ratio of 50:50. If compensation
cess @14% is not disbursed, then the States would suffer. Chhattisgarh had received only 56% of its
share of cess for October-November 2019 and nothing for December-January. In total, Chattisgarh was
entitled to Rs 1151 which has not been disbursed yet. He wanted to know whether the Compensation
Act envisaged growth at the rate of 14% and whether we could resort to market borrowing in case of
deficit.
8.6. The Hon’ble Deputy Chief Minister of Bihar stated that his State was entitled to 14,474 crore
in the current financial year. He enquired from JS, DoR as to how the compensation collection in Table
1 was shown as 90,440 crore while the amounts shown as collected in Table 3 was 79,000 crore. To
this JS, DoR replied that the gross collections during April-February was 9,0440 crore; however, after
accounting for refunds etc. the net amount in the compensation cess kitty from the current year’s
collections till January 2020 was only Rs.79,000 crore. Therefore, only 79,000 crore was available for
disbursement apart from the carry over from the earlier years. The Hon’ble Deputy Chief Minister of
Bihar further stated that regarding the compensation cess, already Rs 5774 crore balance is present.
This is till January 2020. After one more month of February, another Rs 9000 crore will be present. He
felt that hardly Rs 2000 to 3000 crore will be refunds. So, they can get about Rs 8000-9000 crore and
regarding this Rs 5774 crore balance, he thought that after the end of Feb, in the month of March, we
can have more than Rs 25,000 crore in cess. He requested that this fund should be transferred in this
month only and if a supplementary grant in this regard is required, we should go for it because the States
require money in this financial year. All the amounts in the cess fund should be transferred to the States
in this month itself which will benefit the State finances. The Dy. CM of Bihar also drew the attention
of the Council to the State wise GSTR-3B return filings in Table 6 of the detailed Agenda note and
requested that the state-wise break-up filing of returns the Central and State tax authorities should be
shown separately. At the State level, the concerned minister monitors the performance of the State
officials but it was not clear as to who was monitoring the central tax authorities. He wished to call the
jurisdictional CGST officials along with the SGST officials for this purpose. He further stated that in
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the pre-GST era the growth of net revenue was over 9% as he was not present in the Council, he was
not sure as to how the assurance of 14% was given. That Corona virus is having a huge impact on
Indian economy and next year growth could be below 4%. Therefore, we have to find newer ways of
meeting compensation cess requirements. He requested that in April-May, there may a day long meeting
(need not be a GST Council Meeting) of the State Finance ministers to deliberate and find solutions to
compensation cess issue, reviving economy, fighting the negative effects of Corona Virus on economy.
He submitted that States should be allowed to borrow from the market and interest on which could be
paid by the Central Government. The Hon’ble Dy. CM of Haryana stated that there was a shortfall of
Rs.1900 crore upto Feb which would go upto Rs.2000 crore upto March. He observed that only 9 States
are growing above or at 14%. States like Punjab, Goa Gujarat which rank high on manufacturing are
still way behind. He further submitted that the Union Territory of Chandigarh should be involved in all
these discussions because decisions on UT of Chandigarh affect Haryana’s revenue. He was supported
by the FM from Punjab on this. He submitted that UT of Chandigarh is under cutting both Punjab and
Haryana in the price of petrol, liquor, registration fees etc which is discretionary. This is affecting the
GST collections which are based on consumption, in both Punjab and Haryana. Finally, the Hon’ble
Member from Haryana stated that COVID-19 is going to hit manufacturing which will hit cess
collection and future compensation requirement of the State.
8.7. The Hon’ble Chairperson addressing the issue raised by State of Punjab stated that a GoM was
constituted to look into it which had met once, JS, DoR had been specifically tasked to look into it. She
agreed that there they have gone through the entire case and agree that there was a case for making good
the loss suffered at that time due to wrong location of a certain amount which should have been
accounted in one financial year but has been accounted in the year before that. This issue has been
lingering since then. As was promised in the 37th GST Council Meeting at Goa, a GoM has looked into
the issue and this error shall be corrected. The Business Rules require the CAG to certify that the amount
was indeed wrongly accounted. Once this certification is obtained, then depending on revenue position,
in one chunk or more, the amount shall be disbursed. Coming to the issue of compensation, she replied
that she had made several suggestions regarding compensation cess and that the States are entitled to it
and there is no question of them asking the Centre for it. It was the solemn commitment to the States.
The Centre is duty bound to give compensation to the States. She agreed with the statement made by
Hon’ble Chief Minister of Puducherry that at one point in time, the money was credited to the
Consolidated Fund of India and that surplus could have been managed in a different account for easy
disbursal of compensation to the States. She has been consciously working on the issue. She stated that
till January 2020, the compensation cess collected was Rs 79,000 crore only. However, Rs 1,20,498
crores were paid because of the past balance. She had also mentioned in the parliament that the surplus
amounts would also be given by following the proper procedure. She reiterated the commitment made
by the then Chairperson of the GST Council that in case there are no adequate resources for giving
compensation to the States, market borrowing may be resorted to She also stated that as suggested by
Dy CM of Bihar, after the Parliament session is over, may be if everyone so desire, she will work on
whether the GST Council itself can borrow, the legality of such a borrowing and she will convene a
meeting of all the State Finance Ministers to discuss contingencies in terms of compensation cess
requirements; who would stand guarantee in case of market borrowing to fund the compensation
requirements of the States, what impact FRBM Act and ways to counter the negative effects of Corona
Virus pandemic on the economy. May be if possible she could also look into whether a supplementary
grant may be made before the end of March 2020. Hon’ble member from Kerala stated that release of
Rs 3000 crore compensation would ease their position if not solve their problem and wondered on the
possibility of taking a short term loan for 3-5 months to tide over the expenditure requirements of March
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2020. Thereafter, the Hon’ble Minister from Chhattisgarh enquired from the Secretary about the
monthly outgo from compensation cess. The Secretary to the Council replied that the average collection
under compensation cess was Rs.8,000 crore while the average monthly requirement was about 16,000
crore. That next year this deficit would become worse on account of negative effects on economy due
to Corona Virus. He further replied that he was monitoring the GST collection in every state on a daily
basis, He also stated that an important early indicator is the IGST on imports and during the last 15 days
IGST collection on imports has come down by about 20-25%; the earlier daily collection of about
Rs1000 crore under IGST on imports has given way to a daily collection of about Rs.750 crore. While
the domestic GST collections have increased by 9%, the GST collections on imports have fallen. Total
gross GST Collection growth is around 4-5%. Therefore, a revenue augmentation committee has been
constituted which held series of discussions with State Officers. Revenue Augmentation need not
necessarily be only through increase in rates. It can be done smartly in a structured manner. Finally, he
submitted that the return filing by the Central tax payers is constantly monitored by CBIC Chairman on
a weekly basis. The Hon’ble Deputy Chief Minister of Gujarat requested that the wrong use of C forms
has resulted in a loss of about 13 to 14 % which should not be allowed and this matter be taken up as
an agenda item in the next Council meeting. It was replied by the Secretary to the Council that feedback
had been taken from the States. Some of whom have replied; however, this was not a GST Council
matter and therefore could not be discussed in the Council.
9. For the Agenda Item 3, the Council took note of the presentation made by JS, DoR and the
suggestions made by the Hon’ble Members.
Agenda Item 4 : Issues recommended by the Fitment Committee for the consideration of the GST
Council (Recommendations by Committee of Officers on Revenue Augmentation)
10. Introducing this Agenda, Secretary to the Council stated that the meeting of the Fitment
Committee had been convened to consider the deliberations/recommendations made by the Committee
of Officers on Revenue Augmentation, which was set up a few months ago. He further said that the
Committee of Officers on Augmentation of Revenue looked at some of the structural anomalies in the
GST such as inverted tax structure which has led to distortions. He said a detailed presentation has
been readied based on the discussions in the Fitment Committee which shall be made before the Council
shortly. It is for the Council to take decisions in the matter at an opportune time. He then requested JS
(TRU-I) Sh. G.D.Lohani to brief the Council in the matter.
10.1. JS (TRU-I) made a detailed presentation on the subject which is annexed at Annexure 5. He
apprised the Council that the Committee of Officers on revenue Augmentation had observed that
inverted tax structure has led to significant distortion in GST tax regime. This issue was deliberated at
length in the Fitment Committee He cited some of the instances of inverted rate structure whereunder
the GST rate on the final product is lower than on raw materials. This has created distortions in GST
which is a deviation from the basic philosophy of a value added tax. He cited some of the adverse
implications of the inverted duty structure as follows:
 Unutilized ITC becomes a cost to the manufacturer
 To correct this, refund of unutilized ITC is to be given
 Cash-flow issue even if refund is given
 No refund of input services and capital goods
 Inverted rates greater injury to Small standalone units
 Accumulated ITC on capital goods hurts the exporter
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 Incentivizes imports
 Disincentives domestic manufacturing and investment
 Consumer not benefited. Unutilized ITC is a dead weight cost
 Gives rise to fraudulent practices – fake invoices, misclassification
 Claiming refund entails efforts, cost and hardship
Instances of inverted rate structure highlighted by him included fertilizers, mobiles, footwear,
manmade yarn & fabrics, renewable energy devices, tractors, pharma, etc. The Committee of
Officers on Revenue Augmentation recommended to calibrate rates so as to correct duty inversion.
This issue was highlighted in the presentation made in the 38th GST Council meeting held on 18th
December, 2019 at New Delhi. This issue was again examined by the Committee of Officers and
deliberated in detail in Fitment Committee. On ABC analysis Fitment Committee as first step
recommended rate calibration on four items/sectors i.e. mobile, footwear, textiles and fertilizers. He
further stated that these four sectors contribute significantly to the total consumption base of goods.
He went on to explain how the inversion arise in case of mobile phones vis-à-vis its
parts/intermediate goods. It was stated that about Rs.5500 crore of ITC refund has been claimed on
account of inverted tax structure in respect of mobiles. As no refund of input services and capital
goods are allowed, the inverted rate structure adds to the cost of the mobile manufacturers.
Consequently, consumers also do not benefit. This has also led to fraudulent practices. He further
stated that the issue of a differential rate in respect of push button phones vis-à-vis smart phones was
also discussed in detail in Fitment Committee. The margins in respect of push button phones is even
thinner. Therefore, the Fitment Committee felt that a differential rate, that 18% on smart phone and
12% on push button phones may not be desirable as such differential rate creates distortion in tax
regime and also is not conducive to exports. The export of features phones from India during April
2019 to January 2020 was about Rs.2000 crore. It was, therefore, desirable to have a uniform rate
of 18% on mobile phones and all its inputs.
10.2. Thereafter, JS (TRU-I) drew the attention of the Council to the prevailing inverted tax
structure in respect of footwear and how the same has evolved from the pre-GST period and during
the GST period. Footwear with RSP of upto Rs 500 were initially placed in 5% slab. Subsequently
this limit was increased to Rs 1000 in July, 2018. He stated that with effect from 1.1.2019 footwear
of value above Rs.1000 attracts 18% while others attract 5% GST. While soles, components and
chemicals, consumables, services, capital goods attract 18% GST, technical textiles attract 12% GST
while leather attracts 5% GST. The 70% of the cost of a footwear is contributed by those part
components and capital goods which are at 18% GST leading to inversion. The value addition is
about 15 to 20%. As a result, the manufacturer and the consumers both are adversely affected and
the export of footwear also suffer. Therefore, the Fitment Committee had recommended to avoid
dual rate and ideally all footwear should be standard rated. However, considering that the footwear
is a mass consumption goods, at this stage, 12% rate for footwear with value upto Rs.1000 per pair
may be conducive to correct inversion, as recommended by the Fitment Committee.
10.3. JS (TRU-I) further made a detailed presentation on textile sector explaining as to how
the existing rate structure has created an acute inversion in the MMF sector and has led to all those
distortion as were highlighted earlier in the presentation. He explained that in pre-GST regime
textiles suffered significant embedded taxes as no refund was admissible in excise. He also
explained as to how the GST rates were evolved in textile sector. Initially Manmade yarns and fibres
were placed in the 18% slab and fabric attracted GST at the rate of 5% with the condition of not
allowing refund of accumulated ITC. Subsequently the GST rate on MM yarn was reduced to 12%
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and refund of accumulated ITC was allowed in Fabric. GST rate on all job work services was brought
down to 5%. However, this brought in an inversion in dyeing service. Further, inversion continued
in textiles as the value addition at yarn stage and fabric stage is not sufficient to correct inversion on
these items. Further capital goods and services (other than job work and transport) attract standard
rate of 18%. This inverted structure has ben acting as detriment to the growth of textile sector and
investment in the sector. He stated that the Ministry of Textiles had also recommended for correcting
inverted rate structure so as to unshackle it from the burden of taxes (accumulated ITC etc.). This
would increase the employment opportunities in the Textile industry and also make our exports
competitive. It was also considered by the Inter-Ministerial Group (IMG) consisting of Ministry of
Textiles, Commerce and Niti Ayog who had also observed similarly. The inversion in rate structure
of textile sector has led to a refund of about Rs.4000 crore. In view of the above discussions, he
stated that the Fitment Committee proposed the following rate structure on textiles:
(a) 5% GST on cotton and other natural fibres (except raw jute, silk and wool) and all
natural fibre yarns.
(b) 12% GST on manmade fibres
(c) 12% GST on MMF yarns
(d) 12% GST on all fabrics
(e) 12% GST on all garments and made-up
(f) 12% GST on dyeing services
10.4. Thereafter, JS (TRU-I) dwelt in detail on the inversion in rate structure in fertilizers. Briefly,
he stated that while the GST on fertilizers is 5% most of the major inputs such as ammonia, sulphuric
acid, input services and capital goods are at 18%. Only phosphoric acid is at 5% wherein the GST rate
was successively reduced from 18% to 12% and finally to 5%. Fertilizer is also a heavily subsidised
item as a result of which urea has a much higher inversion. DAP has inversion of 4% on account of
inputs alone. In addition, there is inversion on account of services and capital goods. He stated that
about 6100 Crores has been claimed as ITC refund so far on fertilizers. In view of the same Fitment
Committee had recommended GST rate of 12% on fertilizers. Thereafter, views/comments of the
hon’ble Members were invited.
10.5 The Hon’ble Member from Goa congratulated the Fitment Committee for the analysis done
and pointed that it was the need of the hour and that other Hon’ble Members should support the
proposal.
10.6. The Hon’ble Deputy Chief Minister of Gujarat stated that this was not the appropriate time to
raise GST in the case of textiles and fertilizers as the current economic environment will not be able to
handle any GST hike on these items. He also referred to his discussion with the textile mill owners,
merchants, job workers, processors, retailers from Surat and Ahmedabad, none of them made
recommendations regarding correction in inverted duty or that the industry was suffering from the same.
More so he pointed out that in the pre-GST era there was no tax at all neither through VAT nor through
Central taxes. He wondered if the textile industry was happy with this proposal. The textile industry is
in the process of settling down with the existing rate structure and at this juncture it may not appropriate
to hike taxes. Likewise, the proposed hike of GST on fertilizers would adversely impact the farmers.
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However, the recommendation in respect of mobile and footwear may be considered if other Hon’ble
Members so desire.
10.7. The Hon’ble Member from Kerala stated that the logic in the presentation was very good which
is to eliminate inversion. However, he pointed that the additional cost in terms of refund being no
longer available due to correction of inversion would be borne by the consumer and will have an
inflationary impact. Council will have to consider the appropriate moment for raising GST. There is a
near recession in the economy and a huge contraction in demand. The supply chain has broken on
account of COVID-19The Central Government may not be comfortable with stimulus package because
they have an eye on inflation. We should be wary of any increase in commodity taxes at this point of
time. Council could wait for a month or two and consider these corrections in the next GST Council
meeting.
10.8. The Hon’ble Member from Punjab stated that the corrections proposed to remove distortions
in GST are welcome and they generally welcome such corrections. However, as pointed out by fellow
Ministers timing is an issue on account of Corona, crude and credit. With respect to textiles the Hon’ble
Member stated that there are no direct consumers of fibre or yarn, while the yarn manufacturers are
large suppliers, the fabric manufacturers are smaller ones., so it makes sense to increase rates at a more
compliant stage. He further stated that the tax rate on natural and manmade textiles should be the same
and as proposed to further not allow any evasion due to distinction. With respect to fertilizers he stated
that natural gas is one of the major inputs used in the manufacture of fertilizers. He stated that natural
gas is outside the ambit of GST and states levy taxes which in the pre-GST era was around 9.7% with
CST at 2%, so average levy is anywhere between 12-20%. Now if another 12% is charged on fertiliser
it would become like a sin good, so he opposed the proposed increase of GST on fertilisers.
10.9. The Hon’ble Member from Tamil Nadu stated that the Fitment Committee has recommended
increasing the rates of tax on fabrics and garments to 12%, despite reservations expressed by Hon’ble
Member from Tamil Nadu. Fabrics include dhotis and sarees, and these along with garments of value
less than Rs.1000/- per piece are widely consumed by lower classes of the society. Similarly, footwears
are also goods of mass consumption, any increase would adversely impact this class of consumers. He
opined that tax rates should be decided based on ability to pay rather than on grounds only of
administrative nature such as inability of the system to manage inverted tax structure. He finally
conveyed the opposition of Government of Tamil Nadu to this proposal. Further he stated that Chemical
fertilizers are under price control and covered under subsidy programme. The proposed increase in tax
rate on fertilizers would increase the retail price of fertilizers. He was therefore opposed to the proposal.
Apart from this he pointed to the long pending issue of rationalisation of rates on safety matches and to
do away with the differential rates for 5% on hand made and 18% on machine made matches as it was
not possible to visually distinguish between the two which is leading to misuse and evasion. He pointed
out that the Fitment Committee had already deliberated on issue and recommended uniform rate of
12%, he urged the council to take a decision on the same and not keep it pending.
10.10. The Hon’ble Deputy Chief Minister of Delhi stated that though he agrees that course correction
in respect of GST inversion should be done, the timing is very important because markets are currently
very low. And this may not be the right time for increasing taxes. Markets would be down for about
two to three months and therefore this decision should be postponed for after two to three months.
10.11. The Hon’ble Member from Chhattisgarh stated that the presentation did not make it clear as to
what is being targeted. Is it procedure, relief to manufacturer or revenue augmentation. If procedure
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was being targeted then we may not allow refund on this accumulated ITC. He also felt that it was not
advisable to increase GST on yarns and fertilizers at the moment. In respect of mobile phones, GST
may be increased to 18%.
10.12 The Hon’ble Member from Uttar Pradesh stated that their objective is to increase agricultural
production for which farmers are given subsidy. He is therefore opposed to increase of GST on
fertilizers to 12%. In respect of mobiles he felt there should be two rates i.e. the smart phones costing
above Rs.5000/- may be levied GST at the rate of 18%. While phones below this may continue to
attract 12% GST. With respect to inversion correction on footwear and textiles he did not have any
comments to make. However, the timing of course correction was important.
10.13 The Hon’ble Deputy Chief Minister of Haryana said he had no problems with the first three i.e.
mobiles, footwear and textiles; however, he is opposed to increasing GST on fertilizers. He pointed out
that Haryana is primarily an agrarian state, a bag of DAP currently costs Rs.1000 which will further
increase by 70-75 and will hit the farmers hard.
10.14 The Hon’ble Member from Assam stated that this agenda item was linked to the earlier agenda
item and the discussion on how to make good the compensation requirements of the States. Some of
the hon’ble members had recommended for market borrowings. He was of the view that the average
monthly GST collection has to be about Rs.1.3 lakh crore in 2020-21 if the compensation requirement
of the States are to be met. The Compensation Cess Act is very clear that compensation has to come
from Compensation Cess Act. That all of us as Finance Ministers are used to taking hard decisions and
the time has now come to take more such hard decisions. He had no specific comment to make in
respect of textiles and fertilizers. Today, there is Corona virus and therefore perhaps we may postpone
the decision. The hon’ble Member made it very clear that Assam is dependent on devolution of central
taxes. Devolution is equivalent to compensation implying thereby that if the general revenue increases
then the amount devolved to Assam would increase. He said that he had no specific comments to make
except that distortions in the GST rate structure had to be corrected. Otherwise how would the Union
Finance Minister compensate us at the rate of 14% year on year increase over protected revenue.
10.15 The Hon’ble Member from Goa stated that corrections in the GST tax structure should have
been carried long ago in order to remove distortions in GST. He cited the instance of a particular
industry in Goa, manufacturing fertilizers which has closed down because imported fertilizer is cheaper.
He stated that GST Council had decided everything based on goodwill. There is bound to be pain now
for gain to come later. There may be another crisis after some time. Where is the money going to come
from for compensation? We do not have to be State specific or commodity specific. He urged the
Members to think on broader terms and take firm decisions rather than deferring matter to a more
suitable time.
10.16 The Hon’ble Minister from Kerala stated that no one is opposing the logic of Fitment
Committee. In fact, he was opposed to the reduction of goods from 28% to 18% slab in the past also.
However, in the particular situation the macro-economic picture has to be kept in view before going in
for a rate increase at the moment. Hence, we may take this up in the next meeting
10.17 The Hon’ble Member from Odisha stated that textiles have two major components, power loom
and handloom. The handloom sector attracts GST of 5% for which we have requested for waiver as this
sector in Odisha was similar to agriculture. He requested that If the GST on power loom is raised, the
handloom sector should be left untouched.
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10.18 The Hon’ble Deputy Chief Minister from Bihar dwelt upon historical evolution of excise duty
on textile fabrics and stated that fabrics below R.1000 was subjected to tax under GST for the first time.
As this is not an opportune time owing to Corona Virus, there should be no increase on fabrics for the
moment although increase in GST on readymade garments could be considered. He also opposed the
proposal to raise taxes on fertiliser. Also States should be given more time to dwell on the proposal and
think thoroughly.
10.19 The Commissioner, Commercial Taxes of West Bengal stated that West Bengal government is
not against correcting the inverted duty structure In fact on the proposal of West Bengal inverted duty
on Wagons had been corrected. He pointed out that the sectors such as Textiles, Footwear and fertiliser
proposed in the meeting today are very basic consumption items and that this is not appropriate time
for any change in GST rate and the same may be postponed for decision in upcoming meetings.
10.20 The Hon’ble Member from Andhra Pradesh also stated that this was not appropriate time to
increase GST. The Commissioner, Commercial Taxes of Maharashtra stated that his government
supports the recommendations of Fitment Committee but does not support raising GST on garments
and fabric
10.21 The Chief Economic Adviser stated that the objective of the proposal is revenue augmentation.
However, instead of static modelling it should be done in a dynamic fashion meaning thereby that
increase in taxes reduces the marginal propensity to consume (i.e. acts as a dampener to consumption).
Further, exports of mobiles and textiles could be adversely impacted by increasing GST on parts and
components on the same and therefore should be handled very carefully. The Secretary to the Council
stated that this proposal was not for revenue augmentation but noted emphatically that, as highlighted
by the Fitment Committee, to correct the distortion in GST tax regime that has been created by inverted
tax structure and such correction would make our domestic manufacturing internationally competitive
which would add to our GDP, provide employment and also increase exports.
10.22 The Hon’ble Chairperson of the Council mentioned that exercise done by committee was for
the purpose of identification of items that are facing inversion, amount of refunds that are disbursed on
this account. So, the purpose of this presentation was to highlight the areas of inversion and its extent
so that with this information and facts the Council can deliberate.
10.23 The Hon’ble Minister from UP stated that all the members had left important work in their
respective States to attend the Council meeting. It was therefore not wise to defer all decisions and not
take any decision. He felt that Council should consider the issue of the GST rates on mobile phones.
In this he was supported by the Hon’ble Members from Tamil Nadu, Odisha, Goa, Assam, Punjab,
Haryana, Gujarat, Telangana, Uttarakhand, Chhattisgarh, Andhra Pradesh, Haryana and Delhi. The
Hon’ble Finance Minister observed that there was general consensus for correcting the rate structure on
mobile in the manner as was proposed by the Fitment committee. Thus, on consensus Council agreed
to increase the rate on mobile phones and its parts to 18% wef 1st April 2020.
10.24 Thereafter, the Hon’ble Member from Tamil Nadu further stated that they had long pending
issue of rationalisation of the rate of tax on safety matches at 12% and to do away with two different
rates of 5% on handmade and 18% on manmade matches. It was difficult to distinguish between the
two classes of matches by visual examination and therefore evasion by misclassification was rampant.
He therefore urged the Council to take it up in this meeting. J S (TRU-I), on being asked to explain,
stated that the Fitment Committee had earlier made this recommendation and it was discussed in the
earlier GST Council meeting. While, in general there was an agreement in the Council, Chief Minister
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Puducherry had certain reservation on it. He had observed to come back to the Council with his views.
Therefore, this matter is pending for a recommendation of the Council. Hon’ble Finance Minister
observed that since then Chief Minister, Puducherry has communicated his agreement to the proposal
and since the views of Chief Minister, Puducherry are known and there is no difference of view in the
Council, the Council may agree to rationalise the GST on matches to 12%. Accordingly, Council agreed
to the proposal to rationalise rates to 12% on all kind of matches. The Council also directed that this
change to be affected effect from 1st of April 2020.
11. When the GST Council reassembled after lunch, the Secretary to the Council stated that this
Agenda item had two parts and the second part, Agenda item 4(ii) related to the fitment agenda for
services. He then asked Sh. Manish Sinha, JS (TRU-II) to apprise the Council about the
recommendations made by the Fitment Committee with respect to GST on services. In his presentation
(annexed as Annexure 6) JS, TRU-II stated that there were four issues for consideration by the Council.
One of the issues at S.No.3 of the Agenda item 4(ii) pertained to levy of IGST on ocean freight payable
by importer under reverse charge mechanism. He stated that this issue is under examination and a
detailed write-up had been enclosed to detailed agenda note (Annexure III). However, it was proposed
to defer the same. The first Agenda was the direction given by the Hon’ble Supreme Court vide their
order dt.11.12.2019 to allow the representations of Haj/Umrah Private Tour Operators (PTOs) to
withdraw their petitions and directed the government to decide on the said representation within 90 days
of the order. The PTOs have represented that GST should not be levied or exempted on Haj/Umrah
tours conducted by PTOs. The Fitment Committee did not find the request of PTOs acceptable on
account of the following factors:
 All religious pilgrimage tours except those organised/facilitated by GOI under bilateral
arrangement are taxable.
 There can be many domestic and international tours which can be considered as
religious pilgrimage and this demand can have domino effect in general on PTOs.
11.1. The next agenda was with respect to the place of supply rules in respect of MRO service and
the rate of GST on the same. The JS, TRU-II stated that presently the Indian airlines pay 18% GST on
domestic MRO service and only 5% IGST as goods (on most parts) under section 3(7) of customs tariff
Act on foreign MRO service. Due to existing PoS provision, the following services provided by
domestic MRO do not qualify as export and get taxed in India-
 Services subcontracted by foreign MRO to domestic MRO
 To foreign airlines on their routine flights; and
 To foreign aircraft leasing companies.
On the other hand, MRO outside India do not pay any tax under IGST Act as the activity of service
happens outside the taxable territory. Therefore, their proposal was to reduce GST rate on MRO
services to 5% with full ITC and change PoS for B2B MRO Services in respect of aircraft and aircraft
parts and components to location of Recipient [Notification u/S 13(13)of the IGST Act]. The
advantages of the proposal include that services of both domestic and foreign MRO will be taxed at the
same GST rate of 5%, domestic MRO will get additional protection as tax paid at the rate of 5% on
most goods sent abroad for repairs u/S 3(7) of the CTA will not be creditable, lower GST rate of 5%
will reduce the additional cash flow burden on airlines. The disadvantages include GST rate of 5% may
cause mild inversion of duty structure for MRO.
11.2. The last proposal explained by him was to tax job work service in relation to manufacture of
alcoholic liquor for human consumption at the rate of 18%. He mentioned that the bottling industry
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currently is a 250 Crore industry in which 2/3rd of the units are paying tax at 18% and remaining at 5%.
He pointed out that this was due to two rival entries under which this can be taxed, “manufacturing
services on physical inputs (goods) owned by others at 18% and “services by way of job work in relation
to all food and food products falling under chapter 1-22 in the Customs Tariff Act” at 5%. The proposal
was to levy GST on the service of job work in relation to manufacture of alcoholic liquor for human
consumption at the rate of 18% and bring an end to this classification dispute by inserting in the entry
related to food and food products job work that it excludes alcohol and alcoholic beverages. He further
stated that the rate of tax on contract manufacturing in GST was 18%. While proposing to levy GST at
the rate of 5% on job work services in relation to food and food products, the Council never explicitly
provided for 5% rate for job work on liquor. Furthermore, the default rate of GST on services was 18%.
Further, overall, two-thirds of the units were paying GST at the rate of 18% and the rest were paying at
the rate of 5%. He explained that in the Fitment Committee most of the members had agreed to the
proposal. However, Tamil Nadu and Maharashtra expressed a different opinion.
11.3. The Financial Adviser to the Hon’ble Chief Minister of Punjab stated that they support the
proposal on MRO. with respect to the amendment in its place of supply. As regards the rate of GST to
be applied on the same, as the default rate was 18%, the same may be continued. He pointed out that
since ITC was allowed on the MRO services, and the airlines industry was capable of absorbing the
same, a reduction in GST on MRO services will not benefit the industry as such. He proposed that the
rate be fixed at 12% as this would also not have any inversion. To this, JS, TRU-II clarified that the 5%
rate was proposed in consultation with the line ministry with a view to reduce the additional cash flow
burden on airlines. The present proposal does not involve any change in duty presently charged under
section 3(7) of the Customs Tariff Act, 1975. Domestic MRO will also get protection due to 5% tax
paid under section 3(7) of the Customs Tariff Act, 1975 on most imported goods (sent abroad for
repairs) as this tax is not available as credit. Particularly at this nascent stage, when we want to invite
this business to India, starting with a protection rate (5% GST + 5% on import) would be preferable.
He said that on merit 12% was an ideal rate with no inversion but this protection rate is something that
the line ministry and the industry has desired for growth of this sector. He further pointed out that the
refund outgo due to the mild inversion would be around Rs.12.70 Crores/annum.
11.4. With respect to the job work on alcohol, the Financial Adviser to Hon’ble Chief Minister stated
that they were opposed to it for the reason that alcoholic liquor for human consumption is outside the
purview of GST. Therefore, the processes that amount to manufacture should not be subjected to GST
and GST should be leviable only on those processes that do not amount to manufacture. In the instant
case, job work for alcoholic liquor for human consumption amounted to manufacture and therefore
should not be subjected to GST.
11.5. The Hon’ble Minister from Tamil Nadu stated that they welcome the Fitment committee
proposal on MRO services but are opposed to the proposal to increase the rate of tax to18% on the job
work services of manufacture of alcoholic liquor for human consumption, classifying them under
“manufacturing services on physical inputs owned by others”. This proposal has been opposed by
Tamil Nadu and Maharashtra in the Fitment Committee. At present, “the jobwork services in relation
to manufacture of all food and food products” is taxable at 5%. Alcoholic beverages fall well within
the definition of ‘food’ under section 3(j) of the Food Safety and Standards Act, 2006 and therefore,
job work services for manufacture of alcoholic liquor for human consumption is taxable at 5%. The
proposed increase in tax rate will result in demands by manufacturers for increasing the MRP of alcohol
or reducing the State Tax on alcohol. Further, increasing the tax rates will also further limit the
manoeuvrability of the States to change State Taxes.
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11.6. The Hon’ble Member from Odisha stated that the GST on job work for alcoholic liquor is not
a tax on liquor but is a tax on service. He agreed with the recommendations of the Fitment Committee
that liquor is not food. He said there are two systems of manufacturing liquor through bottling plant,
first being by issue of license to a third party and the other where the brand owner himself does all
operations of bottling. If the august house considers that liquor is food, then question of leviablity at
5% arises; else the matter is settled.
11.7. The Hon’ble Member from Andhra Pradesh stated that the proposal will impact the MRP sale
price for alcoholic liquor for human consumption and the leverage of State to alter taxes on the same
will go down. The Hon’ble Member from Kerala stated that alcoholic liquor for human consumption is
in the exclusive domain of the States as far as taxations is concerned and that he supported the views of
the Hon’ble Member from Punjab. He compared the proposal to entertainment tax, where it was
understood that the states could continue with imposition of the same but effectively states had to
withdraw it because the price of the tickets were pushed too high because of GST.
11.8. The Hon’ble Member from Odisha further stated that the 18% GST on job work will not impact
the price of liquor because this depends upon the relationship between the brand owner and the contract
bottling unit. Finally, the Secretary to the Council stated that if there is no unanimity then we could let
the hon’ble courts take a view on whether alcohol is food or not and thus determine the rate of tax on
this service.
12. For Agenda Item 4, the Council recommended the following: -
i) To increase the GST on mobile phone and parts to 18%;
ii) To rationalise the GST on matches (hand-made and machine-made) to 12%;
iii) To not exempt GST on Haj/Umrah Tours organised and conducted by Haj Group
operators/ private tour operators
iv) To defer the decision with respect to levy of IGST on Ocean freight payable by importer
under reverse charge mechanism.
v) To levy GST on MRO services in respect of aircraft, aircraft engines, and other
components and parts at the rate 5% with full ITC and to change Place of Supply for
B2B MRO services in respect of aircraft, aircraft engines, and other components and
parts to location of recipient (Notification may be issued u/S 13(13) of the IGST Act.
vi) To let the law take its own course in the matter of applicable GST rate on the job work
service in relation to manufacture of alcoholic liquor for human consumption.
vii) To take up the issue of inverted tax structure on textiles, fertilizers, footwears and
others in future meetings of the Council.
Agenda Item 5A: Issues recommended by the Law Committee for the consideration of the GST
Council
13. The Secretary took up the next Agenda on issues recommended by the Law Committee for
consideration of the Council. He started by saying that all these issues were deliberated in great detail
in the Officers’ meeting held on 13th March 2020. He thereafter, asked the Principal Commissioner,
GST Policy Wing, CBIC (PC, GSTPW) to give a brief overview of the deliberations in the Officers’
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meeting regarding the recommendations made by the Law Committee on the subject. Initiating the
discussion, PC, GSTPW made a detailed presentation (annexed as Annexure 7). He stated that the first
Agenda item 5A(i) was discussed in great detail in the Officers’ meeting on 13.03.2020 wherein some
of the States were of the view that the proposed clarification seemed to negate the advance ruling given.
It was, therefore, opined by them that jurisprudence should be allowed to evolve in the matter of
differing advance rulings. While some of the States did not wish to get into the legality of the issues
raised, some of the other States felt that it was a matter of contractual agreement between the bottling
unit and the brand owner. The Hon’ble Financial Adviser to Punjab CM had also alluded to the same
in his remarks while discussing the job work service with respect to contract manufacturing of alcoholic
liquor for human consumption. PC, GSTPW informed that the Officers’ Committee on 13-03-2020,
therefore, had decided to defer the issue.
13.1. The next item Agenda item 5A(ii) highlighted by PC, GSTPW was the proposed circular
clarifying apportionment of ITC in cases of business organization under section 18(3) of CGST Act
read with rule 41(1) of CGST Rules which had been agreed to in the Officers’ meeting on 13.03.2020.
It was being clarified inter-alia that in case of demerger, for the purpose of apportionment of ITC, the
value of assets is to be taken at the State level (at the level of distinct person) and not at the entity (all
India) level. The transferor is required to file Form GST ITC-02 in those States where both transferor
and transferee are registered. The total unutilized ITCs of the transferor and not the individual unutilised
ITCs, is to be apportioned in the ratio of value of assets. A detailed methodology of apportionment was
also shown in the proposed circular.
13.2. The next Agenda item 5A(iii) was with respect to waiver of penalty and interest on previous
period due to removal of pre-import condition under Advance Authorisation scheme. PC, GSTPW
stated that the current request was to exempt interest and penalty for the period 13.10.2017 to
09.10.2019. The GST law, however does not provide for any waiver of interest and the only way was
to waive the pre-import condition retrospectively. He further informed that during a meeting held
between the Hon’ble Finance Minister and Hon’ble Commerce and Industry Minister it was decided
that the above matter will be examined and placed before the GST Council. The Law Committee,
however, after deliberations had recommended to maintain status quo which had been agreed to in the
Officers’ Committee meeting held on 13.03.2020.
13.3. The next item taken up by the PC, GSTPW was the Agenda No. 5A (iv) relating to levy of
interest under the provisions of section 50 of the CGST Act, 2017 for delay in payment of tax. He
informed that Section 50 of CGST Act was amended through Finance (No. 2) Act 2019 to provide for
charging interest only on the tax liability net of credit available, but since some of the States were yet
to pass the amendment in respective SGST Acts, this had not been notified. He further informed that
the Hon’ble High Court of Madras had passed orders stating that this was a clarificatory amendment
and thus stood inserted retrospectively; High Courts of Delhi and Gujarat have stayed recovery on gross
liability. PC, GSTPW informed that the said amendment was not made retrospectively and thus would
apply prospectively only after notification of date of its effect. He informed that if interest was to be
charged @ 18% on the gross basis from July 2017 to September 2019, the liability would come to
around Rs 46,000 crore, and if the interest was to be charged only on cash basis, it would come to
around Rs 8,800 crore. He stated that the matter was discussed in great detail in the Officers’ Committee
and there was an agreement that interest should be recovered on net basis only under section 50 for
delayed payment since 1st July 2017 itself i.e. retrospectively. He stated that the Council needs to take
a decision whether the said amendment should be implemented the way it has been carried out i.e. once
the leftover States amended their laws, notify the provision prospectively or whether this amendment
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should be carried out retrospectively w.e.f 01.07.2017. PC, GSTPW stated that if the Council chooses
the latter option, it would require an amendment in law and it may also lead to giving refunds to those
tax payers who might have paid interest on gross basis. Dy.CM of Bihar stated that he felt that it was
coercion since the interest charged should be on cash part and not the credit part. Most of the tax payers
did not know about this liability since they paid the late fee which was being calculated by the system
and the interest was to be calculated by them on self-assessment basis. He further stated that it was only
after the tax officers started attaching the bank accounts for recovery of interest liability that they came
to know that the interest is to be paid on gross basis. He opined that the interest should be on net basis
and this amendment should be carried out retrospectively. This opinion was seconded by the Hon’ble
member from Gujarat. The Secretary reminded the Council that one amendment was approved by the
GST Council in its 38th Meeting and the States were requested to amend their laws. He requested all the
States that the respective State laws should be amended to charge interest on net basis with retrospective
effect and till then the recovery shall also be on net basis. The Council recommended that interest should
be calculated on net basis and the amendment should be done retrospectively.
13.4. Agenda No. 5A(v) was taken up next by PC, GSTPW which was regarding waiver of filing of
FORM GSTR-1 by taxpayers who had availed the special composition scheme for services under
notification No.2/2019-Central Tax (Rate) dated 07.03.2019. PC, GSTPW informed that this was
needed to ensure that credits based on GSTR-1s of such suppliers are not available to the buyers of
goods/services from suppliers availing of the special composition scheme. He also informed that as the
utility of opting in FORM CMP-02 became available to such taxpayers only on September 2019 and
such taxpayers who had filed GSTR-3B in the interim were unable to opt to pay tax under the said
notification. PC, GSTPW informed that this proposal was agreed to in the Officers’ Committee meeting
held on 13.03.2020. He informed that it would be implemented through a notification under section
148 of the CGST Act.
13.5. The next agenda item taken was Agenda No. 5A (vi). PC, GSTPW informed that this was
discussed in detail in the Officers’ Committee held on 13.03.2020. He stated that this proposal was with
respect to filing of annual returns in FORM GSTR-9 and GSTR-9C (Reconciliation Statement) for
Financial Year 2018-19. He stated that so far only 2017-18 Annual return (FORM GSTR-9) and
reconciliation statement (FORM GSTR-9C) are closed. He mentioned that from GSTR-9 returns, Rs
3,172 crore as additional tax and Rs 575 Cr. interest thereon got collected while from GSTR-9C, only
Rs 391 crore additional tax and Rs 81Cr. interest got collected. PC, GSTPW stated that the GST Council
in its 37th Meeting held at Goa had made filing of GSTR-9 and GSTR-9C optional for the tax payers
having aggregate turnover of less than 2 Crore. He stated that from such tax payers, appx. Rs 580 crore
tax along with interest got collected through GSTR-9 and that if this exemption was raised to a turnover
of Rs 5 crore, still 85% of money from GSTR-9 and 87% of money from GSTR-9C would have been
recovered. However, increasing the threshold would reduce the compliance burden to 6,87,000
taxpayers instead of 12,42,000 taxpayers. He further informed that since the 37th GST Council decided
that this return filing by tax payers with turnover of less than Rs 2 crore was optional, 30 lakh tax payers
who were below this specified threshold still filed GSTR-9. He also informed that the compliance
burden on account of GSTR-9 and 9C has been one of the biggest issues regarding GST regime. PC,
GSTPW stated that this proposal was discussed at length in the officers meeting held on 13.03.2020
and there was no consensus on the issue. The Hon’ble Member from Kerala stated that certainly
compliance burden would reduce but leakage will increase and the system should not be trampled in
this manner. Annual return presently is the only point of check since GSTR 1 and GSTR-3B are not
linked or matched. He did not think it was right to exempt 6 lakhs plus tax payers from this check point.
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If the system that was discussed during the presentation by Shri Nandan Nilekani was implemented,
maybe then this can be dispensed with. Otherwise this is the only scrutiny of annual returns with tax
payments. The Hon’ble Deputy Chief Minister of Haryana stated that under the income tax the limit is
Rs. 2 crore and therefore the same limit may be kept under GST also. The Secretary to the Council
stated that the limit of Rs 2 crore in Income Tax was for getting accounts audited by Chartered
Accountants. In the GST system, every month there were 2 returns and invoice level details. The
proposal is aimed at reducing the compliance burden particularly on the small tax payers and these tax
payers are already filing their monthly returns. They have to approach Chartered Accountants for filing
their returns. One major criticism of the GST regime has been that this has increased the compliance
burden (filing monthly returns, accountant fees etc.). Replying to the issue raised by Hon’ble member
from Kerala that this might lead to leakages, Secretary replied that this was only for 2018-19 and if it
was found that the behaviour of any of the taxpayer is doubtful then he can be directed to file the annual
returns. Hon’ble Member from Kerala replied that the problem is that the burden is on the officers.
Introduction of any new system requires learning by the tax payers and now that the tax payers have
learnt how to work with the GST system, this move will render all the effort put in the past to nothing.
The annual return is the only document to serve as a check point to check fraudulent ITC. Annual return
is only the addition of individual GSTR-1s and reconciling with GSTR-3B. This did not reduce any
terrible compliance burden but only undoing of all the effort put in till now. Hon’ble Member from
Bihar stated that tax payers cannot file the annual returns and reconciliation statements without the help
of Chartered Accountants. The turnover of Rs 5 crore is not a big amount. To reduce the compliance
burden and when the revenue implication is not huge, the benefit has to be given to the small and
medium tax payers. The decision for the years 2019-2020 can be made later but for the years 2017-18
and 2018-19, the relief to the tax payers should be given. The Hon’ble Member from Chhattisgarh
enquired as to what was the merit of retaining GSTR 9 and increasing the threshold in respect of GSTR-
9C. Keeping GSTR 9C at earlier limit might be desirable which was also the suggestion. PC, GSTPW
replied that going forward, there was a proposal that GSTR 9 and GSTR 9 C may be combined. The
major cost for the tax payers comes out of the fees paid to the auditing Chartered Accountant/Cost
Accountant. He informed that in fact, based on an analysis done, below Rs 5 crore limit, the additional
tax recovered from each tax payer was Rs 13,000 per tax payer whereas the compliance cost was appx.
Rs 50,000. It was finally agreed that relief be given to taxpayers below a certain threshold i.e. Rs.5
crore for filing GSTR-9C for 2018-19 as hardly any additional revenue accrues on account of filing of
these returns. It was also decided that the due date for filing of annual return in FORM GSTR-9 and
the reconciliation statement in FORM GSTR-9C be extended to 30th June, 2020. Further, it was decided
that no late fees be levied for delayed filing of the annual return and the reconciliation statement for the
FY 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs. 2 crores since in any case
filing of these forms had been made optional for them.
13.6. With respect to the proposal for amendment in CGST Rules 2017 [Agenda No. 5A (vii)] it was
stated by the PC, GSTPW that this had been deliberated in depth in the Officers’ Committee meeting
on 13.3.2020. Broadly, there was broadly consensus among the Officers.
13.7. Thereafter, the PC, GSTPW stated that the proposed amendments [Agenda No. 5A (viii)] to the
CGST Act were also discussed in detail in the Officers’ meeting and there was agreement in respect of
amendments in section 16 and section 75 (12). He explained that it is proposed to insert an explicit
condition in Section 16 to the effect that ITC on invoices or debit notes may be availed only when the
details of such invoices have been furnished in the details of outward supplies by the concerned supplier.
He further explained that further Section 75(12) is proposed to be amended to provide for recovery of
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tax on liability declared in FORM GSTR-1 also so that tax can be recovered on supplies for which
FORM GSTR-3B was not filed. He informed that Hon’ble High Court of Madhya Pradesh had already
upheld this view. He informed that a since GSTR -1 is proposed to be linked to GSTR-3B, it was
important that GSTR-1s are regularly filed by the tax payers and that these amendments would
encourage the GSTR-1 filing.
13.8. With respect to the proposed amendment in sections 35 / 44 of the CGST Act, he informed that
the proposal is to remove the requirement of filing of reconciliation statement by Chartered Accountant
or Cost Accountant. Further, the reconciliation statement would not be separately required and will be
merged with the Annual return and the same may be mandated for a particular class of person only.
13.9. He further stated that there was no consensus with respect to amendments proposed in sections
109/110 relating to the constitution of GST Appellate Tribunals. He mentioned that the amendments
have been proposed since the Madras High Court had quashed the existing provisions on the grounds
of judicial imbalance. He explained that the Tribunal Bench with one judicial and two technical
members was held against the principles laid down by Courts in relation to Tribunals. Simultaneously,
Hon’ble Supreme Court has, in case of Kudrat Sandhu Vs. Union of India, prescribed guidelines relating
to selection, qualifications etc. of the Tribunal members which would apply to Members of the GST
Tribunal also. PC, GSTPW stated that accordingly, this proposal for amendment in constitution and
qualifications, method of selection of members etc. was brought to the Council. He stated that this was
discussed in the Officer’s Meeting on 13.03.2020 in detail. The discussions were on the issues like who
would be the technical member in those States which have only one Bench, proposed selection
committee comprising of Supreme Court Chief Justice or any other Judge. He further stated that the
suggestion from number of States was that selection Committee should be headed by the Chief Justice
of concerned High Court. Hon’ble member from Chhattisgarh proposed that there can be 5 members of
the tribunal, the judicial members can be 3 and out of the remaining two, one can be from the concerned
State and one from Centre. Hon’ble Member from Uttarakhand mentioned that with regard to the
recommendation of Law Committee regarding constitution of appellate tribunal and benches thereof, at
agenda item 5A(viii), the State of Uttarakhand was of the view that rather than giving representation to
either of two technical members i.e. technical member from State or Centre, to address the issue of
technical members outnumbering the judicial members in the respective benches, it would be preferable
to give representation to technical member from Centre, besides a President/Judicial Member in the
National Bench and the regional benches and likewise to a technical member from States, besides a
Judicial member in the State benches and the area benches. This would not only resolve the issue of
equal representation in the respective benches but also give an assured representation to both the
administration i.e. Centre and State in the GST Appellate Tribunal. Hon’ble member from Uttar Pradesh
stated that it should be left to the State Government to decide what the State Government decides.
Hon’ble member from Kerala stated that in case there has to be only one technical member, it has to be
a technical member from State only. This was also seconded by Hon’ble Member from Odisha. Hon’ble
member from Haryana stated that as suggested by Chhattisgarh, increasing the number of members
would not be a problem. If there cannot be five members, there can be four members, two technical
members (one from State and one from Centre) and two judicial members. There can also be a senior
lawyer who can be designated as a judicial member. The Secretary stated that the background to this
whole issue was that couple of months ago there was a Constitutional Bench of five judges which gave
a judgment in the case of Kudrat Sandhu which set aside rules relating to various tribunals like
CESTAT, ITAT. The Supreme Court gave guidelines based on which new rules were framed. Even
Attorney General of India was consulted during the framing of these mentioned rules. JS, DoR
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explained that the judgement said that the selection cannot be done by the executive but by a committee
where the judicial members should have at least equal representation as the executive, it also laid down
the qualifications required. He added that in the proposal of having two members in a Bench, in case
there are two benches in one State, then one bench can have a technical member from State and the
other Bench can have a technical member from Centre. If there is only one bench, then the technical
member can be filled on a rotational basis, once from the State and the next time from Centre so that
parity can be maintained. The problem with a four-member Bench in Tribunal is that it becomes
administratively difficult, due to higher number of members. Today, most of the tribunals like CAT
have only two members. As the number of members increase, it also becomes difficult to reach
decisions. Hon’ble member from Delhi did not support the idea of rotation. Hon’ble member from
Chhattisgarh stated that judicial majority may be maintained but one technical member from State
should be present and the State should not be ruled out since the proposed amendment to Sections
109/110 says Technical Member (Centre) “or” Technical Member (State). Chairperson replied that the
intention was not to rule out the State but only to keep parity. JS, DoR added that in case there are four
benches in one State, two benches can have Technical Members from State concerned and two
Technical Members can be from Centre. The Secretary added that for tribunals like ITAT, CESTAT
etc, as per the Kudrat Sandhu judgement, the selection panel was to be headed by a Supreme Court
judge and getting an appropriate judicial member is a challenge since availability and numbers of
judicial members is difficult. GSTAT is one Appellate Tribunal having benches in various States and
therefore, the selection has to be done by a Supreme Court Judge who has to be nominated by the Chief
Justice of the Supreme Court. Filling up the judicial member posts in other tribunals where the number
and benches are less compared to the proposed structure in GST, is already difficult, Hon’ble member
from Gujarat also supported this view that even filling up the posts reserved for High Court judges is
difficult. Hon’ble member from Bihar also supported the idea of rotation of technical members. Hon’ble
Member from Delhi stated that at National and Regional level the technical member can be from Centre
and at the State level, the technical member should be from State. JS, DoR stated that even at the State
level, the bench constituted would be the State bench of the National Tribunal (GSTAT) and therefore
the proposed system of rotation of technical members. The Secretary stated that there is only one
National Appellate Authority with benches at various places like CAT which has only one President
with benches in various States. Commissioner, State tax, Puducherry mentioned that this was debated
in the Officer’s Meeting on 13.03.2020 and this debate is resulting in delaying the decision and cases
are piling up. This issue had to be resolved. He stated that the Supreme Court judgement states two
things (a) any member, especially judicial member cannot be appointed by the executive and judiciary
has to be involved in the appointment process, (b) judicial members cannot be in minority in a bench.
He suggested a formulation that since this is a National Tribunal; the Central branch at Delhi will decide
only the Place of Supply issues and rest will be taken by State Benches in different States with more
than one bench in a State/place as per requirement. The two issues that have to be decided are (i) What
should be the composition of the bench (ii) Selection Committee. Regarding the first issue he submitted
that, for bigger States with huge businesses, more than one Bench is required. If there are four members
who are posted in one place then it need not mean that all four will be adjudicating on the same bench,
and on the same issue. The Business Rules may be framed to have two members, one judicial and one
technical in one bench & the size may be varied to include more, and for smaller States/ for smaller
benches with an odd number of technical members, then the first opportunity should be given to the
State to fill and then on rotation basis, technical member from Centre may occupy. Coming to the issue
of Selection, as rightly proposed the judicial members have to be selected by Judiciary. If a panel makes
a selection of a judicial member to the Tribunal, the same panel might also have to select the technical
member as well which needs to be examined. Except for National Level Bench, for the selection to a
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State Level Bench, if there could be a committee at the State level with the Chief Justice of the
concerned High Court instead of the judge of Supreme Court, then the issue can be resolved. Hon’ble
Member from Haryana stated that technical member from Centre was required to complete 20 years of
Group A service and technical member from State was required to complete 25 years of service.
Haryana had an age limit of 40 years to get into the service and therefore, will have very few qualified
people. He requested that this limit may be brought down to 20 years. Finally, the Chairperson to the
Council stated that the matter needed detailed examination which will be done before a final view is
placed before the Council.
13.10. Coming to the proposed amendment to Section 16 of IGST Act, PC GSTPW explained that
this proposal was to prescribe LUT route as the default route for Zero rated supply of goods or services
i.e. without payment of IGST. Till the time amendment was made, exemption of IGST in case where
place of supply is outside India, may be considered. He further explained that it is, however, proposed
to provide that the Government may notify a class of suppliers or supplies where the zero rated supply
could be made on payment of IGST. He also stated that currently both the routes do not lead to same
quantum of refund like refund of ITC on Capital goods was not allowed yet. He stated that the same
will be discussed in Law Committee later so as to provide full zero rating to the exporters. PC, GSTPW
informed that another proposed change in Section 16 of the IGST Act, 2017 was that zero rating of
supplies made to a SEZ developer / unit be restricted only to such supplies which are meant for
authorized operations only (and not all operations as it is today). He further explained that yet another
change proposed in the same section was to make realisation of foreign exchange remittances in case
of export of goods within the time period prescribed under Foreign Exchange Management Act
(FEMA), 1999 a condition for benefit of refund i.e. the refund given on zero rated supplies will need to
be returned back by the exporter if the remittances are not realised within the prescribed time limits.
Principal Commissioner, GSTPW explained that this would address the issue of any fake exports or
overvalued exports.
13.11. With respect to amendments proposed under section 151 and 152, Commissioner, Commercial
Taxes, Tamil Nadu desired that Section 151 in its existing form may be retained for the purposes of
collection of statistics while a new section 151A may be inserted to capture the intent of this proposal.
The PC, GSTPW submitted that the suggestions from CCT, Tamil Nadu will be taken into
consideration, and will be finalised in consultation with the Union Law Ministry.
13.12. The remaining proposed amendments to the GST Act have been discussed as part of Table
Agenda items 11(iv) and 11(viii).
13.13. With respect to the next Agenda item [5A (ix)] on ‘Know Your Supplier’ and Information
Return [Agenda Item 5 (x)] PC, GSTPW informed the Council that the same had been agreed to in the
Officers’ meeting held on 13.03.2020. He explained that as a Trade Facilitation measure, a new facility
called ‘Know Your Supplier’ is proposed which would enable every Registered person to have some
basic information about the supplier with whom they conduct or proposed to conduct business. He
further stated that many a times, the recipients have claimed that they did not know the credentials of
the suppler and the transactions done were done in good faith. PC, GSTPW stated that in the proposed
scheme of ‘Know your Supplier”, on entering the supplier’s PAN/GSTIN, requisite information about
the supplier would become available to any registered person, based on which a reasonable judgement
can be made whether to transact with such parties or not.
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13.14. As regards the proposal relating to [Agenda item 5A(x)] notification of NPCI, TRANSUNION
CIBIL LIMITED and AMFI under Section 150(1)(p) of the CGST Act, 2017, PC, GSTPW explained
that the same would enable the GST Authorities to get regular data from them in the prescribed format.
He explained that further as recommended in the 2nd National GST Conference, information returns are
also proposed from banks in the prescribed format.
13.15 With respect to Agenda Item No. 5A (xi) for enabling Aadhaar based authentication of the
registered person’s, PC, GSTPW stated that the proposed amendments relate only to new taxpayers
since the date of implementation of authentication process for existing taxpayers was awaited from
GSTN/Infosys. He informed that the Budget for 2019-2020 provided for Aadhar based authentication
of persons seeking GST registration. He stated that the GSTN was still developing the utility and roll
out for new tax payers can be done in April 2020 and accordingly, those rules were proposed to be
notified. Hon’ble Member from Bihar enquired as to what was the difficulty in authentication the
existing tax payer using Aadhaar. Since most of the tax payers were the existing tax payers and new tax
payers had already become alert with regard to fraudulent activity, authenticating only the new tax
payers may not be of much help. The Secretary replied that Infosys was told much earlier to authenticate
both the categories but they replied that for new tax payers, the roll out can happen from April 2020
and longer timelines were given for existing tax payers. There is also another Table Agenda to seek in
principle approval of the Council to give additional man power to GSTN. His proposal was that the
timeline given by Infosys in the presentation earlier in the meeting regarding authentication of existing
tax payers with Aadhaar, linking GSTR-1 with GSTR-3B, GSTR-2A to GGSTR-3B, Spike Rules
should be modified to make activities completed by end of July. For this purpose, if additional
manpower and any other support is required, they should be provided with it. He mentioned that the
Chairperson had told Infosys that their proposals would be discussed with the Council and the decision
would be communicated to them. The Chairperson stated that the timeline given by Infosys that these
proposals would be rolled out by January 2021 was not reasonable given that they will be provided with
additional manpower and other resources. She felt that it would be proper to set the deadline as July
2020 instead of January 2021. This also provided for some time for the system to settle down. Hon’ble
member from Bihar enquired whether Aadhaar authentication was mandatory for refunds. The
Secretary replied that wherever Aadhaar had been made mandatory like LPG subsidy, scholarship etc.
as per Supreme Court Judgement, some exceptions have to be made for persons without Aadhaar, they
will be subjected to further due diligence. The authorities will be empowered by law to authenticate
using Aadhaar and in case the person does not have/provide, alternative verifications will be made. The
Chairperson mentioned that RBI Rules provide for Other Valid Identity (OVI). Some banks in Assam
had shut down Jan Dhan accounts of Chai Bagan workers since they could not provide Aadhaar for
authentication. Direct Benefit Transfer (DBT) was not possible without Jan Dhan accounts. OVI can
include voter identity card or any such identity proofs. The Secretary mentioned at as per the proposal
in this Agenda Item, the proviso to Section 25(6A) says that ‘if an Aadhaar number is not assigned to
the registered person, such person shall be offered alternate and viable means of identification in such
manner as Government may, on the recommendations of the Council, prescribe’. CEO, GSTN added
that for the new tax payers, the module has been built and tested. They were now working on the field
visit/ those who don’t provide Aadhaar. The application for the authentication of the existing tax payers
was being built. In the meantime, there were 1.64 crore persons in the GST system who were promoters,
authorized signatory etc. Their Aadhaar seeding statuses in bank accounts were taken from CBDT.
13.16 With respect to the Agenda Item No. 5A (xii) for issuance of clarification in respect of appeal
in regard to non-constitution of Appellate Tribunal it was conveyed by PC, GSTPW that it was being
clarified by way of a proposed circular that the limitation for filing an appeal in the Appellate Tribunal
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would begin from the date the said tribunal is constituted which was based on Removal of Difficulties
Order dated 03.12.2019 issued by the Government on the recommendations of the Council. The PC,
GSTPW then took up Agenda Item 5A(xiii) and stated that based on discussions in law committee, core
group meetings and consultations with GSTN following was proposed with regard to the e-invoice
scheme:
a. Certain class of taxpayers like an insurance company or a banking company, a financial
institution, non-banking financial institution, GTA, passenger transportation service providers as
IRCTC referred in sub rule (2), (3), (4) and (4A) of rule 54 of CGST Rules, 2017 may be
exempted from requirement of e-invoicing;
b. Amendment of rule 48 to exclude credit note, debit note, export invoice, ISD, self-invoice under
section 31(3)(f) of CGST Act, 2017 in case of RCM supplies etc for the purpose of obtaining
Invoice Reference Number (IRN);
c. Date of implementation of e-invoicing may be extended to 1st October, 2020 for the taxpayers
whose aggregate turnover in a financial year exceeded one hundred crore rupees only.
13.17. He informed that the proposal had been agreed to in the officers meeting held on 13 March
2020. Similarly, with respect to Agenda 5A(xiv) the Council agreed to defer the implementation of QR
code on B2C invoices to 1st October, 2020 and also exempt certain class of taxpayers like insurance or
a banking company, financial institutions, non-banking financial institutions, GTA, passenger
transportation service providers as IRCTC referred to in sub rule (2), (3),(4) and (4A) of rule 54 of
CGST Rules, 2017 and OIDAR service providers, from capturing dynamic QR. Further, PC, GSTPW
informed that the NPCI would be invited for the next meeting of the GST Council so that they can
present their roadmap for introducing QR code for B2C invoices.
13.18. The next Agenda Item No. 5A(xv)pertaining to extension of due dates for filing FORM GSTR-
1, GSTR-3B, and GSR-7 for the month of January 2020 in respect of the Union Territory of Ladakh to
31st March, 2020 was agreed. Member from J&K requested the Chairperson to allow similar extension
for all returns to be filed by taxpayers in J&K for the period July 2019 to February 2020, till 24th March
2020 so that revenue can be realised in the currebt financial year. The same was also agreed.
13.19. Further, the Agenda Item No. 5A(xvi) proposing for continuation of the current system of
staggered returns in Form GSTR-3B and GSTR-1 for 6 months till September 2020 was also agreed in
view of the proposed linking of GSTR 3B-GSTR 1 as presented by Infosys as part of the transition plan
to new return system.
13.20. The next Agenda item 5A(xvii) was for prescribing a special procedure for the newly merged
UTs of Dadra & Nagar Haveli and Daman & Diu, the transition for which would be completed by 31st
May, 2020. PC, GSTPW informed that the same was agreed to in the Officers’ meeting held on
13.03.2020. The next Agenda 5A (xviii), for extending the time limit to finalise the e-wallet scheme
upto 31.03.2021 and extending the existing exemptions from IGST and cess on the imports made under
AA/EPCG/EOU schemes upto 31.03.2021, was also approved.
13.21 In respect of Agenda Item 5B, the deliberations & recommendations of the Law Committee,
in the matter of representation by Construction Federation of India on the orders of the Hon’ble High
Court of Delhi dated 31.5.2019 in writ petition No. 6536 of 2019 by M/s. Hindustan Construction
Company Ltd., were placed before the Council. The GST Council took note of the same.
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14. For Agenda item 5A, the Council approved: -
i. to defer the issue related to taxability of ‘economic surplus’ earned by brand owners of alcoholic
liquor for human consumption;
ii. the circular clarifying challenges faced in apportionment of ITC in cases of business
reorganization under section 18(3) of CGST Act read with rule 41(1) of CGST Rules;
iii. not to exempt interest and penalty for the period from 13.10.2017 to 09.10.2019 for imports
under advance authorization scheme;
iv. to levy interest on net basis under provisions of section 50 of the CGST Act for delayed payment
of tax (retrospectively w.e.f. 1st July, 2017), and to carry out necessary amendments in law for
the same;
v. waiver of filing of FORM GSTR-1 by taxpayers who have availed the special composition
scheme under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 and to give effect
to such waiver by issue of notification under section 148 of the CGST Act;
vi. to give relief to taxpayers having threshold of less than Rs.5 crores from filing GSTR-9C for
FY 2018-19, to extend the due date for filing of annual return in FORM GSTR-9 and the
reconciliation statement in FORM GSTR-9C for FY 2018-19 from 31st March, 2020 to 30th
June, 2020 and that no late fees be levied for delayed filing of the annual return and the
reconciliation statement for the FY 2017-18 and 2018-19 for taxpayers with aggregate turnover
less than Rs. 2 crores;
vii. the amendments proposed in Rules 92, 96 and 96B and concomitantly in FORM GST RFD-01
and in principally approved the amendments proposed in Rules 43, 86 and 89also;
viii. the amendments proposed in Sections 16, 35, 44, 75(12), 83, and sections 151 and 152;
amendments proposed in sections 109/110 relating to constitution of GST Appellate Tribunal
were not approved and it was decided to refer the several principles laid down in the case of
Kudrat Sandhu vs. UOI before finalization;
ix. The new facility of ‘Know Your Supplier’ to enable every Registered person to have some
basic information about the supplier with whom they conduct or proposed to conduct business.;
x. Information Return notification of NPCI, TRANSUNION CIBIL LIMITED, AMFI and banks
to enable the GST Department to seek data from them in the prescribed format;
xi. notification/ rule for enabling AADHAR based authentication in GST w.e.f. 01.04.2020 only
for new taxpayers as date for existing taxpayers is yet to be decided;
xii. the circular clarifying that the period of limitation for filing an appeal in the Appellate Tribunal
would begin from the date the said tribunal is constituted;
xiii. the extension in date of implementation of e-invoicing by six months (i.e. e-invoicing will be
implemented from 01.10.2020) and to exempt certain class of taxpayers like insurance or a
banking company, financial institutions, non-banking financial institutions, GTA, passenger
transportation service providers as IRCTC referred to in sub rule (2), (3), (4) and (4A) of rule
54 of CGST Rules, 2017 from implementing e-invoicing;
xiv. to defer the implementation of QR code on B2C invoices to 1st October, 2020 and also exempt
certain class of taxpayers like insurance or a banking company, financial institutions, non-
banking financial institutions, GTA, passenger transportation service providers as IRCTC
referred to in sub rule (2), (3), (4) and (4A) of rule 54 of CGST Rules, 2017 and OIDAR service
providers from capturing dynamic QR code on their invoices;
xv. extend due dates for filing FORM GSTR-1, GSTR-3B, and GSR-7 for the month of July 2019
to January 2020 in respect of the Union Territory of Ladakh to 24th March, 2020;
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xvi. to continue the existing system of furnishing FORM GSTR-1 and FORM GSTR-3B till the
month of September, 2020;
xvii. special procedure under GST for the merger of UTs of Dadra & Nagar Haveli and Daman &
Diu, the transition for which would be completed by 31st May, 2020;
xviii. to extend the time limit to finalise the e-wallet scheme upto 31.03.2021 and to extend the
existing exemptions from IGST and cess on the imports made under AA/EPCG/EOU schemes
upto 31.03.2021
14.1. For Agenda item 5B, the Council took note of, the deliberations & agreed to the
recommendations of the Law Committee, in the matter of representation by Construction Federation of
India on the orders of the Hon’ble High Court of Delhi dated 31.5.2019 in writ petition No. 6536 of
2019 by M/s. Hindustan Construction Company Ltd.
Agenda Item 6: Creation of the State and Area Benches of the Goods and Services Tax Appellate
Tribunal (GSTAT) for the State of Uttar Pradesh
15. The Secretary introduced the agenda and stated that in terms of Section 109 of the CGST Act,
2017; Goods and Services Tax Appellate Tribunal (GSTAT) were being constituted by the Government
on the recommendation of the GST Council. The Appellate Tribunal having National / Regional
Benches at National level and the State / Area Benches at State level, to hear appeals against orders
passed by the Appellate Authority or by the Revisional Authority. (Enclosed in Agenda circulated for
reference).
15.1. While the proposal of states and UTs for creation of State and Area Benches of Goods and
Services Tax Appellate Tribunal was considered in the 35th and 37th meeting of the GST Council, the
proposal for the State of Uttar Pradesh could not be considered as the Hon’ble High Court of Allahabad,
Lucknow Bench had quashed the proposal of State Government for setting up of State Bench in
Allahabad and 4 Area Benches in Ghaziabad, Lucknow, Varanasi and Agra. The Department of
Revenue had proposed to file SLP against the said judgment of the Allahabad high Court, Lucknow
Bench.
15.2. Hon’ble High Court of Allahabad vide its judgement dated 16.01.2020 in Writ Tax No. 942 of
2018 had inter-alia directed that the issue of creation of GSTAT Benches for the state of Uttar Pradesh
be taken up by the Central Government as well as the GST Council, as expeditiously as possible.
15.3. Accordingly, proposal for creating State Bench of Good and Services Tax Appellate Tribunal
for the State of Uttar Pradesh in Allahabad and 4 Area Benches in Ghaziabad, Lucknow, Varanasi and
Agra was placed before GST Council for consideration.
16. For Agenda item 6, the Council approved the proposal for creating State Bench of Good and
Services Tax Appellate Tribunal for the State of Uttar Pradesh at Allahabad and 4 Area Benches at
Ghaziabad, Lucknow, Varanasi and Agra.

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Agenda Item 7: Quarterly Report of the NAA (National Anti-profiteering Authority) for the
quarter October to December 2019 for the information of the Council
17. The Secretary introduced the Agenda item pertaining to various issues related to the National
Anti-profiteering Authority (NAA) and placed the quarterly performance report of National Anti-
profiteering Authority along with performance reports of DGAP, Screening Committee and State Level
Screening Committee for the 3rd quarter (September, 2019 to December, 2019) of the financial year
2019-20 before the Council for information.
17.1. In terms of provisions of clause (iv) of Rule 127 of the CGST Rules 2017, National Anti-
Profiteering Authority (NAA) was required to furnish a performance report to the GST Council by 10th
of the closing of each quarter. Anti-profiteering provisions are contained under Section 171 of the CGST
Act, 2017 which empowered NAA to determine as to whether benefit of reduced rate of tax or the Input
Tax Credit (ITC) had been passed on to the recipient by way of commensurate reduction in the prices
and in case of failure, NAA might order reduction in prices, commensurate benefit to recipient, impose
penalty and cancel registration, in suitable cases.
17.2. The performance report of National Anti-profiteering for the 3rd quarter ending December,
2019 of Financial Year 2019-20 was as under:
Performance of National Anti-Profiteering Authority:
Op.
Balance
No. of
Investigation
Reports received
from DGAP
during the quarter
Disposal of Cases (during Quarter) Closing
Balance Total
Disposal
during
quarter
No. of cases
Where
Profiteering
established
No. of cases
Where
Profiteering not
established
No. of cases
referred back
to DGAP
84
36 46 31 02 13
74
18. For Agenda item 7, the GST Council took note of the performance of the National Anti-
profiteering Authority for the 3rd quarter September, 2019 to December, 2019.

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Agenda Item 8: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
19. The Secretary asked Principal Commissioner, GST Policy Wing, CBIC to place the agenda
before the Council. The PC, GSTPW, CBIC stated that in the 38th Meeting held on 18.12.2019, the
Council had ratified all the notifications, circulars and orders issued before 14th December, 2019. He
thereafter made a presentation (attached as Annexure 8) listing out all the notifications, rate and non-
rate, of CGST, UTGST, IGST and Compensation Cess, Circulars and removal of difficulty orders issued
after 14.12.2019 till 08.03.2020, under the GST Laws by the Central Government as available on
www.cbic.gov.in.
20. For Agenda Item 8, the Council granted deemed ratifications to the notifications, circulars and
Orders as in agenda item and the presentation (attached as Annexure 8) made during the Council
Meeting, which are available on www.cbic.gov.in
Act / Rules Type Notification/Circular/Order
Nos


CGST Act/CGST Rules

Central Tax


73 of 2019 to 8 of 2020

Central Tax (Rate)


27 of 2019 to 01 of 2020

UTGST Act

Union Territory Tax (Rate)


27 of 2019 to 01 of 2020

IGST Act

Integrated Tax

Integrated Tax (Rate)


01 of 2020

26 of 2019 to 01 of 2020

Circulars


Under CGST Act, 2017

128 of 2019 to 131 of 2020

Agenda for 40th GSTCM Volume 1
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ROD Orders

Under CGST Act, 2017 10 of 2019

Orders


Under CGST Act, 2017

01 of 2020

20.1. The notifications, Circulars and Orders issued by the States which are pari materia with above
notifications, Circulars and Orders were also deemed to have been ratified.

Agenda Item 9: Decisions of the GST Implementation Committee (GIC) for information of the
Council
21. The Secretary asked Principal Commissioner, GST Policy Wing, CBIC to present the Agenda
before the Council. Thereafter, PC, GSTPW, CBIC stated that the GST Implementation Committee
(GIC) took decisions between 19.12.2019 and 13.03.2020. Further, due to the urgency involved, certain
decisions were taken by GIC after obtaining approval amongst GIC Members by circulation.
Thereafter, he made a presentation (attached as Annexure 8) on the decisions taken by Members of the
GIC post 38th GST Council Meeting.
22. For Agenda item 9, the Council took note of the decisions of the GST Implementation
Committee between 19.12.2019 and 13.03.2020.

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Agenda Item 10: Decisions/recommendations of the 9th and 10th IT Grievance Redressal
Committee for information of the Council
23. Introducing this Agenda item, the Secretary requested Shri Dheeraj Rastogi, JS, GST Council
to apprise the Council of the issue. JS, GSTC stated that after the 38th GST Council meeting two
meetings of the ITGRC were held, the 9th ITGRC on 2nd December 2019 and the 10th on 22nd January
2020 to resolve grievance of the taxpayers arising out of technical and non-technical issues. (Minutes
of the Meeting attached as Annexure A of this agenda Item). The gist of the proceedings of the 9th and
10th ITGRC, as per Agenda Item was as follows:
9th IT GRC Meeting – 02nd December 2019
23.1. Ninth meeting of the IT grievance Redressal Committee (IT-GRC) was held on 02nd December
2019 to resolve grievance of the taxpayers arising out of technical and non-technical issues. (Minutes of
the 9th Meeting of the ITGRC was attached as Annexure X of the agenda Item 10). There were total 4
Agenda items placed before the 9th ITGRC, as follows:
a. In Agenda 1, total 279 cases of TRAN-1/TRAN-2/TRAN-3 had been examined by GSTN
and presented before the committee. Out of these, 256 cases were sent by Nodal officers and
23 were court cases.
b. In Agenda 2, in pursuance of decision in 32nd GST Council Meeting, regarding extended scope
of ITGRC, GST Council Secretariat had received another 28 cases in response to extended
scope of ITGRC and analysis of these cases was also presented before the committee.
c. In Agenda 3, in accordance with the mechanism/process approved in 8th ITGRC that ITGRC
would take up the non-technical cases identified as ‘Category A cases’ in Annexure 3 of 6th
ITGRC and Agenda 3 of the 8th ITGRC. Out of these Category A cases of 6th and 8th ITGRC,
three cases which appeared in subcategory A1 of the Annexure 3 of 6th ITGRC were placed
before the committee as table agenda. Additionally, the case of M/s Shiv Vanijya was also
received just before the scheduled time of the 9th ITGRC Meeting. Hence, it was also included
in the table agenda.
d. In Agenda 4, As per Hon’ble High Court of Delhi order dated 28.11.2019 in WPC 9575/2017
and CM No 38987/2017 filed by Sales Tax Bar Association (STBA), Constitution of Public
Grievance Committees (PGC) at local and Commissionerate level had to be done.
After detailed discussion, the 9th ITGRC decided and recommended as under: -
Recommendation for Agenda 1:
In respect of TRAN-1 cases:
i. To Allow 25 cases of TRAN-1 pertaining to Subcategories A1 and A3 of technical
glitch as per Annexures indicated in column No. 3 and 4 of Table 2 of Minutes for
filing of TRAN 1/TRAN 2 in accordance with the Law Committee
recommendations regarding consequential benefits related to filing of TRAN 1 and
TRAN 2.
ii. To Allow GSTN to withdraw 07 cases of Subcategory A2 and A4 as mentioned in
Table 2 of Minutes without any decision and directed GSTN to present the same in
the next ITGRC Meeting.
iii. Not to Allow remaining 63 cases of TRAN-1 pertaining to Category ‘B’ as per
Annexures indicated in column No. 3 and 4 of Table-3 of Minutes in absence of any
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evidence of technical/system errors in these cases, as was decided in similar cases
in past eight IT-GRC meetings.
In respect of TRAN-2 cases:
i. To allow 47 cases of TRAN-2 pertaining to Subcategories A1 and A3 of technical
glitch as per Annexures indicated in column No. 3 and 4 of Table 4 of Minutes; for
filing of TRAN 2 in accordance with the Law Committee recommendations
regarding consequential benefits related to filing of TRAN- 2.
ii. To allow GSTN to withdraw 02 cases of Subcategory A2 as mentioned in Table 4
of Minutes without any decision and directed GSTN to present the same in the next
ITGRC Meeting.
iii. Not to Allow remaining 113 cases of TRAN-2 pertaining to Category ‘B’ as per
Annexures indicated in column No. 3 and 4 of Table-5 of Minutes in absence of any
evidence of technical/system errors in these cases, as was decided in similar cases
in past eight IT-GRC meetings.
iv. To allow GSTN to withdraw 04 cases (which were approved earlier in 2nd ITGRC)
so as to re-examine in detail and present in next ITGRC with detailed comments.
In respect of TRAN-3 cases:
i. Not to allow 18 cases of TRAN-3 listed as per Annexure-4 of the Minutes to avoid
any unwanted tinkering with the GST portal.
Recommendation for Agenda 2
i. To Allow reopening of portal for 08 cases of Subcategory A1 (Annexure 5 to the Minutes) as
per Extended Scope of ITGRC decided in 32nd GST Council Meeting and subsequently the
mechanism/process approved in 8th ITGRC.
ii. Not to allow re-opening of portal for Category A2 (04 cases), A3 (01 case), A4 (05 case) (total
10 cases) as the criteria’s laid down by 32nd GST Council Meeting were not fulfilled. However,
jurisdictional Commissioners of States/CBIC could resubmit appropriate cases to ITGRC after
correcting the deficiencies as discussed or take any other remedial steps as per law.
iii. Cases of Category B2 (03 cases) and D (01 cases) (total 04 cases), having reported technical
error or were not fulfilling parameters as recommended by 32nd GST Council were
recommended for forwarding to GSTN for further analysis in terms of circular dated
03.04.2018 and placing before the next meeting of ITGRC, if found fit.
iv. Cases at Category B3 (04 cases) had been presented in the 1st to 8th ITGRC and recommended
by ITGRC, hence no action required.
v. Cases at Category C (02 cases) had been presented in the 1st to 8th ITGRC but not
recommended by ITGRC and now again forwarded by CGST/SGST tax authorities without
recommendation, hence Committee directed that State/CBIC tax authorities be asked to
re-examine these cases, if required, and forward, only if they fulfil, the
parameters/conditions as decided in 32nd GST Council Meeting.

Recommendation for Agenda 3:
 Allowed reopening of portal for 04 cases of Agenda 3 also as per extended scope of ITGRC
decided in 32nd GST Council Meeting and subsequently the mechanism/process approved in 8th
ITGRC.
Recommendation for Agenda 4:
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 Recommend that GST Policy Wing and GSTN may jointly prepare a suitable agenda and place
before the ensuing GST Council to comply the order of Hon’ble Court.
10th IT GRC Meeting – 22nd January 2020
23.2. Tenth meeting of the IT grievance Redressal Committee (IT-GRC) was held on 22nd January
2020 to resolve grievance of the taxpayers arising out of technical and non-technical issues. (Minutes of
the Meeting attached as Annexure Y of the agenda Item). There were total 2 Agenda items placed before
the 9th ITGRC, as follows:
a. In Agenda 1, Total 63 cases of TRAN-1 (18 Cases) /TRAN-2 (45 Cases) had been examined
by GSTN and presented before the committee. Out of these, 50 cases were sent by Nodal
officers and 13 were court cases.
b. In Agenda 2, In pursuance of decision in 32nd GST Council Meeting, regarding extended
scope of ITGRC, GST Council Secretariat had received another 04 cases in response to
extended scope of ITGRC and analysis of these cases was also presented before the
committee.
23.3. After detailed discussion, the 10th ITGRC decided and recommended as under: -
Recommendation for Agenda 1; Pertaining to technical glitches in filing TRAN-1 & TRAN-2
cases.
In respect of TRAN-1 (18 Cases); the ITGRC recommended
i. To allow 08 cases of TRAN-1 pertaining to Subcategories A1, A2 and A4 of technical
glitch as per Annexures indicated in column No. 3 and 4 of Table 2 of Minutes for filing
of TRAN 1/TRAN 2 in accordance with the Law Committee recommendations regarding
consequential benefits related to filing of TRAN 1 and TRAN 2.
ii. Not to allow remaining 10 cases of TRAN-1 pertaining to Category ‘B’ (Subcategories
B1, B2 and B5) as per Annexures indicated in column No. 3 and 4 of Table-3 of Minutes
in absence of any evidence of technical/system errors in these cases, as was decided in
similar cases in past nine IT-GRC meetings.
In respect of TRAN-2 (45 Cases); the ITGRC recommended
i. To allow 03 cases of TRAN-2 pertaining to Subcategories A2 and A3 of technical glitch
as per Annexures indicated in column No. 3 and 4 of Table 4 of Minutes for filing of
TRAN 2 in accordance with the Law Committee recommendations regarding
consequential benefits related to filing of TRAN 2.
ii. Not to allow remaining 42 cases of TRAN-2 pertaining to Category ‘B’ (Sub-categories
B3, B5, B7, B9, B10) as per Annexures indicated in column No. 3 and 4 of Table-5 of
Minutes in absence of any evidence of technical/system errors in these cases, as was
decided in similar cases in past nine IT-GRC meetings.
Recommendation for Agenda 2 (04 cases); ITGRC recommended
i. To allow reopening of portal for 02 cases of Subcategory A1 (Annexure 6) as per
Extended Scope of ITGRC decided in 32nd GST Council Meeting and subsequently the
mechanism/process approved in 8th ITGRC.
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ii. To defer the 01 case of Subcategory A2 (Annexure 6) and it was recommended to send
back to jurisdictional Commissionerate, CBIC and GSTN for resubmission with proper
and full details along with the views of CBIC. It was also suggested by the committee that
other cases of similar nature may also be sent back to jurisdictional
Commissionerate/States for proper details and similar verifications as discussed at para
17.2.2 of Minutes.
iii. To defer the 01 case of Subcategory A4 (Annexure 6) and it was recommended to send
it back to the jurisdictional Commissionerate/State for proper and full details of High Court
order as required under the extended scope of ITGRC or take any other remedial steps as
per law.
23.4. The decisions/recommendations as per attached Minutes of the 9th and 10th ITGRC were placed
for information of the Council.
24. For Agenda item 10, the Council took note of the decisions/recommendations of the 9th and
10th Meeting of the IT Grievance Redressal Committee.
Agenda Item 11: Any other Agenda item with the permission of the Chairperson
25. Introducing this Agenda item, the Secretary stated that there are 12 Table Agendas to be taken
up for discussion and asked the Principal Commissioner, GST Policy Wing to initiate the discussion.
25.1 The Table Agenda 11(i) with respect to the Lottery scheme for B2C supplies was discussed in
the Officers’ meeting on 13.03.2020. At the outset, PC, GSTPW stated that the objective was to expand
the tax base so as to include the last mile value addition in GST, which was considerable. The Hon’ble
Deputy Chief Minister of Delhi felt that the scope of the scheme should be broadened and should not
be restricted only to digital payments. He also felt that it should be made State-specific. He said that
their scheme of “Bill Banao Inaam Pao” of the Delhi government in the VAT era was hugely successful.
It was, therefore, decided to defer this proposal for further detailed examination.
25.2. PC, GSTPW explained that amendments in the existing refund circular 18.11.2019 under Table
Agenda item 11(ii) had been agreed to in the Officers’ meeting which included the following:
i. No refund of accumulated ITC on account of reduction in GST Rate
ii. Refund of unutilized ITC to be restricted to the ITC available in GSTR-2A of the relevant period
iii. Provision for providing HSN/SAC Code in the statement of invoices to be furnished with the
refund of unutilized ITC, wherever applicable
iv. Clubbing of Financial Years for filing refund
v. Manner of calculation of refund, in cases of refund of tax provided at S. No. (i) to (l) of para 3 of
Circular No. 125/44/2019-GST dated 18.11.2019.
25.3 As regards Table Agenda item 11(iii), the PC, GSTPW informed the Council that he had given
a detailed presentation in the Officers meeting held on 13th March 2020. He again explained proposal
of Spike Rule for curbing fake invoicing and fraudulent passing of ITC to the Council. PC, GSTPW
informed that it was proposed that physical verification of premises and Financial KYC of persons
wanting to obtain registration may be made compulsory. The same may be required to be completed
before obtaining the registration or within six months of obtaining the registration. In case a person opts
to get his verification done within six months of obtaining the registration, he would get it in the same
manner as currently provided but it is proposed to put restriction on the quantum of ITC that can be
passed by such a registered person. He explained that the proposed restriction is to the extent of rupees
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3 lakhs ITC per month. He further explained that proposal is to allow him to pass on the additional ITC,
beyond the limit set, on deposit of 20% of additional amount proposed to be passed in cash ledger.
Further, it is proposed that no refund would be allowed to taxpayers for the period during which the
verification / KYC had not been completed. PC, GSTPW further explained that the taxpayer on his own
may also opt for a full financial KYC and physical verification of premises and such restrictions and
limitations shall cease to apply after positive verification. The Council agreed to the Spike Rule proposal
in principle and directed that finer modalities may be finalized by the GST Policy Wing in consultation
with the GSTN in due course of time.
25.4. Introducing the Table Agenda Item 11(iv) relating to the proposed amendments to the GST Act,
PC GSTPW stated that it is proposed to amend Section 83 of CGST Act to remove the ambiguity
arising out of interpretation of the phrase “during the pendency of proceedings” in Section 83. He
informed that various High Courts have taken a view that in case of attachment of property pursuant to
a search under section 67 of the Act, its present form section 83 empowers attachment only till the time
search is completed and that such attachment cannot continue during the period of investigation. PC,
GSTPW stated that it was proposed to amend Section 83 to provide for provisional attachment where
proceedings under Chapter XII, Chapter XIV or Chapter XV had been initiated. He further explained
that currently, this power was with the Commissioner but that several States had requested that since
there is only one Commissioner, this power should be delegated to an officer authorized who is not
below a certain rank. Hon’ble member from Bihar enquired about the change in the power of attachment
in this amendment. PC, GSTPW replied that language correction in the provision had to be made since
regarding the phrase “during the pendency of proceedings” in Section 83, the Courts had held that once
the officer enters the premises, the search operation begins and the attachment can continue till the
search operation is completed. This defeated the very purpose of attachment. The proposal was that
attachment could continue till the time the demand got decided or one year, whichever was earlier.
Hon’ble Member from Bihar stated that the delegation should not be done to lower levels beyond a
point to prevent misuse of the power. The Chairperson mentioned that it could be one rank below the
Commissioner i.e. Joint Commissioner. PC, GSTPW further explained that the current provisions allow
the attachment of property of only the taxable person and that the proposed amendment is to allow
attachment of property of the beneficiary (mastermind) also since in most of the cases of fake invoices
specially, the registered taxable person hardly has any assets. The draft of the amendment will be
finalized with the consultation of Union Law Ministry. Other proposed amendments as part of Table
Agenda 11(iv) related to amendments in Section 129 & Section 130 and consequently in section 74 and
section 107 of the CGST Act. PC,GSTPW explained that it was proposed to delink the transit check
section 129 from other provisions as similar provisions existed in same form in VAT era also and further
that these amendments were presented in the Officers Meeting and agreed to.
25.5. PC, GSTPW further presented the proposal contained in Table Agenda Item 11(v) to issue
notification and circular clarifying issues related to corporate debtors under the provisions of the
Insolvency and Bankruptcy Code, 2017 and who were undergoing the corporate insolvency resolution
process, same was also discussed and agreed to in the Officers’ meeting held on 13.03.2020. He
explained that this would enable such Companies to comply with the provisions of GST laws during
CIRP (Corporate Insolvency Resolution Process) period. It was agreed to.
25.6. The next Agenda item 11 (vi) brought up by PC, GSTPW was the proposal to issue removal of
difficulty order for extending the time limit for revocation of cancellation of registration. He explained
that the same was being done on the request of Government of Tamil Nadu and that also had been
agreed to in the Officers’ meeting on 13.3.2020, where it was agreed to that in all cases where
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cancellation orders were passed upto 14.3.2020, the aggrieved may be allowed to file application for
revocation of cancellation till 30.6.2020.
25.7. Introducing Agenda item 11(vii), the Secretary stated that the GST Council in its 27th Meeting
held on 4th May, 2018 decided that GSTN will be converted into a 100% Government-owned entity by
transferring 51% equity shares held by the Non-Government institutions to the Centre and states
equally. The Union Cabinet in its Meeting held on 26th September, 2018 approved the proposal to
convert GSTN into a fully-owned Government Company with 50% equity of the Company to be held
by the Central Government and the balance 50% to be held by States and Union Territories. Further,
the GST Council in its 31st Meeting held on 22nd December, 2018 and the Department of Revenue
(DOR), Government of India vide its Letter No S-31011/5/2018-ST-1-DoR dated 17th January, 2019
both had approved the revised shareholding pattern of GSTN as per (Annexure-1 to the Agenda).
25.7.1. Pursuant to Share Transfer Notices issued by the Empowered Committee & Non- Government
Institutions, the respective Transferees (Centre and States) were required to acknowledge the receipt of
the above Share Transfer Notice and communicate their acceptance through Purchase Notice to the
respective Transferor(s) within 30 days from the receipt of Share Transfer Notice. Post acceptance of
the offer to purchase the share, Centre, State Governments & Union Territories Government were
required to pay share purchase consideration to them accordingly. The Status was as follows:
a. The State Governments of Tamil Nadu, Sikkim and Chhattisgarh have not yet communicated
their acceptance till date and thereafter need to make the payment for share transfer in their favour
as well.
b. The following Governments have accepted the proposal; however, the payment was still pending
from them:





S
No.
Governments S
No.
Governments
1 Government of India 10 Government of Uttarakhand
2 Government of Gujarat 11 Government of Assam
3 Government of Tamil Nadu 12 Government of Kerala
4 Government of Rajasthan 13 Government of Jharkhand
5 Government of Sikkim 14 Government of Uttar Pradesh
6 Government of Andhra Pradesh 15 Government of Chhattisgarh
7 Government of Bihar 16 Government of Arunachal Pradesh
8 Government of Nagaland 17 Government of Telangana
9 Government of Mizoram
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25.7.2 Accordingly, it was proposed that:
a. State Governments of Tamil Nadu, Sikkim and Chhattisgarh may accept the above offer;
and
b. Central Government and 16 other State Governments as listed above may be requested
to make payment of their respective share purchase consideration and execute necessary
documentations including Shareholders’ Agreement and send the same to GSTN in order
to expedite the matter of conversion of GSTN.
25.8. Next, Table Agenda No.11 (viii) was taken up for discussion by PC, GSTPW. It was explained
that the proposal) was for amendment in the CGST Act so as to explicitly include the transactions and
activities involving goods and services or both, by, to its members, for cash, deferred payment or other
valuable consideration along with an explanation stating that for the purpose of this section, an
association or a body of persons, whether incorporated or not as taxable supply w.e.f 01.07.2017, It is
also proposed that such an association or a body of persons, whether incorporated or not and member
thereof shall be treated as distinct persons under section 7(1) of the CGST Act. Consequently, para 7 of
Schedule II of the CGST Act is proposed to be deleted. It was informed that this had become necessary
to make this retrospective amendment in view of pronouncement in this regard by the Hon’ble Supreme
Court in a case involving levy of service tax on supplies of taxable services by the Clubs to its Members.
PC, GSTPW informed that this had also been agreed to in the Officers’ Committee meeting held on
13.03.2020.
25.9. The next Agenda item taken up was Table Agenda 11 (ix). PC GSTPW explained that the same
was for complying with the directions of the order of Hon’ble High Court of Rajasthan in the matter of
Rajasthan Tax Consultants Association vs UoI and Ors. (D.B. Civil Writ No.15239/2017). The matter
was placed before the GST Council for deliberation and decision. The Council agreed that under GST
law there was no provision for waiver of interest for delayed filing of returns.
25.10. PC, GSTPW took up the next Table Agenda item 11(x) for refund of ITC of the tax paid on
capital goods, in cash, for registered taxpayers with annual aggregate turnover upto Rs.30 crores. He
explained that this proposal has been brought up with a view to improve India’s ranking in ‘Paying
Taxes’ category of World Bank’s ‘Ease of Doing Business’ index where in India has been scoring ‘NIL’
in absence of any provision to allow cash refund of credit taken on Capital Goods. Council took note
of the fact that the proposal to allow cash refund of credit taken on Capital Goods to case study company
having Rs. 30 Cr. Turnover would entail huge revenue outgo of Rs. 15000 Cr. at minimum for getting
a jump of 7 ranks. The members opined that at the current stage where there is a shortfall even for
paying agreed compensation to the States, such a proposal cannot be agreed to.
25.11 Introducing the Table Agenda 11(xi), the Secretary stated that he agreed with the idea floated
by Shri Nandan Nilekani that there was a need to do incremental changes rather than a big-bang shift
to ‘New Return system’ to allow time to trade of adjusting to the change. He also stated that the filing
process had stabilized, trade was already used to the present system of filing of GSTR-3B and GSTR-
1 and also compliance was improving. With this background, he invited Shri Manish Sinha, Joint
Secretary (TRU-II) to make a short presentation before the Council for improvement and simplification
of existing returns for transition to the new return model as well as covering the issue of time bound
implementation of long pending CRs arising out of changes in Law/ Rules through one-time special
measure. The presentation made by JS (TRU-II) is at Annexure-8. He, stated that the purpose of
incremental change was to ensure that the invoices declared in GSTR-1 got converted into liability and
taxes got collected on the same. Another change required was that credit would become available only
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on the reported invoices i.e. invoices reported in GSTR-1. These incremental changes ensured that the
present return design itself acquired the main attributes of the new design and came close to it. He also
stated that one of the challenges faced by quarterly taxpayers (turnover less than Rs. 1.5 Cr) was their
inability to upload details of invoices on which credit was to be passed to other monthly or quarterly
taxpayers. Further, he supported the implementation of ideas such as spike rule, Aadhar linking of
registration to control the menace of dummy dealers and credit on fake invoices etc. Accordingly, he
placed the following points before the Council for discussion and approval:
a. A process would be designed where liability entered in FORM GSTR-1 would be auto-
populated in FORM GSTR-3B for both monthly and quarterly taxpayers. It would be auto-
populated for monthly taxpayers in the first phase and thereafter for quarterly filers. In the initial
phase, such liability would be auto populated and would be kept editable. Further, gaps between
liability of GSTR-1(which was auto-populated in GSTR-3B) and liability furnished in FORM
GSTR-3B would be communicated to tax administrations through MIS reports. The field would
be configurable having facility for editing the auto-populated liability such that going forward
in time, downward revision could be reduced in stages.
b. In all cases, credit would be made available to the taxpayers only for those invoices which had
been uploaded by their suppliers in their GSTR-1. As the first step for achieving this, date of
filing for GSTR-1 would be made available in GSTR-2A immediately.
c. As proposed by Mr. Nandan Nilekani in his presentation, credit in GSTR-2A shall be auto-
populated in GSTR-3B. As GSTR-2A was a dynamic document which consisted of all the
details of all the invoices (without a time limit), a new sub-statement (GSTR-2B) would be
generated which would consist of all the invoices for which credit would be available in the
current month, as on due date. Once the system stabilized, credit enhancement would be
restricted to 10% of the credit populated. This limit would be configurable and might be further
reduced from 10%, as desired.
d. It would be desirable that the ITC credit on import of goods would also be auto-populated in
GSTR-3B. Initially, all auto-populated data might be kept editable.
e. Monthly filers shall continue to file their GSTR-1 monthly.
f. Quarterly filers would have an option to file their GSTR-1 monthly also and an IT facility would
be created for the same. This effectively would give them a facility for continuous upload of
documents in month one and two of any quarter for passing on the ITC credit to monthly buyers.
The third month return of a quarterly filer, which was essentially a quarterly return, shall
continue to be mandatory and shall not contain details of invoices declared in month one and
two. No late fee should be levied for the first two months of a quarter for quarterly filers.
g. The limit for opting in for quarterly filing would be maintained at aggregate turnover of Rs. 1.5
Crore.
h. Filing of FORM GSTR-1 was proposed to be staggered:
i. FORM GSTR-1 for taxpayers with turnover more than Rs. 1.5 Crore upto 10th of
subsequent month
ii. FORM GSTR-1 for taxpayers with turnover less than Rs. 1.5 Crore upto 13th of
subsequent month
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i. The primary purpose of FORM GSTR-1 was to upload B2B data, providing details of exports
and amendment of original invoices declared earlier. Currently, the law provided that FORM
GSTR-1 was to be filed by all taxpayers. It was observed that approximately 40% of the
taxpayers filing GSTR-1 were either ‘Nil’ filers or making pure B2C supplies. These taxpayers
who otherwise did not serve the core purpose of GSTR-1 had to mandatorily log on to the GST
portal and file a nil GSTR-1 return. This was unnecessary compliance for small taxpayers and
led to clogging / hanging of the GST portal. Therefore, these two categories might be exempted
from GSTR-1 filing.
j. Essentially, the liability of filing FORM GSTR-1 might be restricted to only those taxpayers
who were performing any of the actions:
a. Making B2B supplies
b. Making exports
c. Making amendments
k. A separate functionality was required to be developed to give taxpayers opportunity to file a
‘Nil’ GSTR-1 at the time of filing of their GSTR-3B. Thus, they would be freed from the
compliance of filing of GSTR 1.
l. Nil filing of FORM GSTR-3B and FORM GSTR-1 would be through SMS. Initially, this
facility would be available for GSTR-3B.
m. ‘Spike rule’ and Aadhar validation, initially for the new taxpayers and then for the existing
taxpayers, were essentially elements for plugging loophole in the system leading to loss of
revenue and therefore were part of the transition strategy which might be implemented
expeditiously. Implementation of ‘spike rule’ might need classification of registration in classes
such as new and existing taxpayers and different spike rules for them might be prescribed for
different class of taxpayers.
25.11.1 The GST Council thereafter discussed the details of the incremental approach and agreed to it
in view of express benefits rather than adopting a big-bang shift to ‘New Return system’ as the trade
was already used to the present system of filing of GSTR-3B and GSTR-1. The Council also deliberated
and further approved that Shri Nandan Nilekani would attend the next 3 meetings of the GST Council
and update the council of the status of implementation as well as assist the Council in taking appropriate
decisions on technology related issues. The Council also agreed to the proposed deployment of
additional manpower (60 in number) on T & M basis, and that expeditious approvals needed to be given,
both on procurement of additional hardware and hiring of manpower so that the return filing experience
of the taxpayers and removal of technical glitches could be carried out urgently.
25.12. The next Table Agenda item 11 (xii) was placement of ad hoc exemption order issued in respect
of exemption from IGST for import and re-export of guns/ equipment from Sri Lanka under Section 25
(2) of Customs Act, 1962 before the GST Council was for information. The Council took note of the
same.
26. For Agenda item 11, the Council: -
i. Deferred the incentive scheme for consumers to increase invoice compliance in B to C
supply for more detailed examination.
ii. Approved issuance of Circular clarifying certain refund related issues.
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iii. Approved physical verification and KYC of persons willing to take registration within
first six months and corresponding spike rule.
iv. Approved proposed amendments in the CGST Act, 2017, subject to vetting by the
Union Law Ministry.
v. Approved the proposal to issue notification and circular clarifying issues related to
corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016.
vi. Approved the proposal to issue Removal of Difficulty Order, as a one-time measure,
for extending the time limit for revocation of cancellation of registration.
vii. Took note of the proposal detailed in para 25.7.2 above and directed the GST Council
Secretariat to issue necessary advisory/direction to all the concerned in order to
complete the transaction at the earliest.
viii. Approved amendment in the CGST Act, subject to vetting by the Union Law Ministry,
so as to include the supply of goods and services or both, between an association or a
body of persons, whether incorporated or not, to its members, for cash, deferred
payment or other valuable consideration under the ambit of GST.
ix. Took note of the order of Hon’ble High Court of Rajasthan in the matter of Rajasthan
Tax Consultants Association vs UoI and Ors. (D.B. Civil Writ No.15239/2017
x. Did not approve the proposal for refund of ITC of the tax paid on capital goods, in cash,
for registered taxpayers with annual aggregate turnover upto Rs.30 crores.
xi. Approved the following :
a. To adopt and implement the incremental approach of linking the present
system of filing of GSTR-3B and GSTR-1, as presented in the Agenda Item 2
and Table Agenda 11(xi) rather than a big-bang shift to ‘New Return system’.
b. To support the timely implementation of various initiatives, the Council
approved the proposed deployment of additional manpower (60 in number) on
T & M basis and assured that both on procurement of additional hardware and
hiring of manpower, expeditious approvals would be given however the return
filing experience of the taxpayers and removal of technical glitches should be
carried out urgently.
c. To implement these initiatives by the 31st of July, 2020.
xii. Took note of ad hoc exemption order issued in respect of exemption from IGST for
import and re-export of guns/ equipment from Sri Lanka under Section 25 (2) of
Customs Act, 1962

Agenda Item 12: Date of the next Meeting of the GST Council
27. This agenda item was not taken up for discussion.
28. The Meeting ended with a vote of thanks to the Chair.




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Annexure 1
List of Hon'ble Ministers who have attended the 39th GST Council Meeting on 14th March 2020
Sl
No
State/Centre Name of Hon'ble Minister Charge
1 Govt of India Ms. Nirmala Sitharaman Union Finance Minister
2 Govt of India Shri Anurag Singh Thakur Minister of State (Finance)
3 Andhra Pradesh Shri Buggana Rajendranath Minister for Finance, Planning and
Legislative Affairs
4 Arunachal Pradesh Shri Chowna Mein Deputy Chief Minister
5 Assam Dr. Himanta Biswa Sarma Finance Minister
6 Bihar Shri Sushil Kumar Modi Deputy Chief Minister
7 Chattisgarh Shri T.S. Singh Deo Minister, Commercial Tax
8 Delhi Shri Manish Sisodia Deputy Chief Minister
9 Goa Shri Mauvin Godinho Minister for Transport and Panchayat Raj
10 Gujarat Shri Nitinbhai Patel Deputy Chief Minister
11 Haryana Shri Dushyant Chautala Deputy Chief Minister
12 Jammu and Kashmir Shri K. K. Sharma Advisor to Lt. Governor
13
Jharkhand
Shri Rameshwar Oraon
Minister - Planning cum Finance,
Commercial Taxes, Food, Public
Distribution & Consumer Affairs.
14 Kerala Dr. T. M. Thomas Isaac Minister for Finance & Coir
15 Manipur Shri V Hangkhanlian Minister for Agriculture, Veterinary &
Animal Husbandry
16 Odisha Shri Niranjan Pujari Finance & Excise Minister
17 Puducherry Shri V. Narayansamy Chief Minister
18 Punjab Shri Manpreet Singh Badal Finance Minister
19 Tamil Nadu Shri D. Jayakumar Minister for Fisheries and Personnel &
Administrative Reforms
20 Uttarakhand Shri Satpal Ji Maharaj Tourism Minister
21 Uttar Pradesh Shri Suresh Kumar Khanna Minister Finance, Parliamentary Affairs,
Medical Education




Annexure 2
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List of officials who have attended the 39th GST Council meeting on 14th March 2020
Sl
No
State/Centre Name of the Officer Charge
1 Govt. of India Dr. A B Pandey Revenue Secretary
2 Govt. of India
Dr Krishnamurthy
Subramanian
Chief Economic Advisor
3 Govt. of India Shri M. Ajit Kumar Chairman, CBIC
4 Govt. of India Shri John Joseph Member, CBIC
5 Govt. of India Shri A. K. Pandey Member (GST), CBIC
6 Govt. of India Shri Sandeep M Bhatnagar Member(Inv), CBIC
7 Govt of India Dr Kavitha Gotru CCA
8 Govt. of India Shri Anil Kumar Jha Additional Secretary, DoR
9 Govt of India Shri Ritvik Pandey Joint Secretary, DoR
10 Govt. of India Shri G.D. Lohani Joint Secretary, TRU I, DoR
11 Govt. of India Shri Manish Kumar Sinha Joint Secretary, TRU II, DoR
12 Govt. of India Shri Suresh Kishnani DG, GST
13 Govt. of India Shri Yogendra Garg Pr. Commissioner (GST), CBIC
14 Govt. of India Shri Sanjay Mangal Commissioner (GST), CBIC
15 Govt of India Shri Gaurav Singh Deputy Secretary (TRU)
16 Govt of India Shri Rahil Gupta Under Secretary (TRU)
17 Govt of India Shri Nikhil Goyal Dy. Commissioner (TRU)
18 Govt of India Shri S. Wasif Haider OSD, TRU
19 Govt of India Shri Susanta Mishra TO, TRU
20 Govt. of India Shri Pramod Kumar Director, TRU-II, DoR
21 Govt of India Shri Harish Y. N. OSD, TRU-II
22 Govt. of India Shri N Gandhi Kumar Director, DoR
23 Govt. of India Shri Praveen Bali Technical Officer (DoR)
24 Govt. of India Shri Amaresh Kumar Addl. Comm., GST Policy Wing
25 Govt. of India Shri Nimba Ram Joint Comm., GST Policy Wing
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26 Govt of India Ms Nisha Gupta Joint Commissioner, GST Policy Wing
27 Govt of India Shri Vikash Kumar DC, GST Policy Wing
28 Govt of India Shri Kumar Asim Anand DC, GST Policy Wing
29 Govt of India Ms Deepika Singh DC, GST Policy Wing
30 Govt of India Aman Mittal AC, GST Policy Wing
31 Govt. of India Shri Rajesh Malhotra DG (M&C)
32 Govt of India Shri Keshav Choudhary Deputy Commissioner, TPRU
33 Govt. of India Shri Vipul Bansal PS to Union Finance Minister
34 Govt. of India Shri Astik Sinha PS to MoS (Finance)
35 Govt. of India Shri Debashis Chakraborty OSD to Finance Secretary
36 Govt. of India Shri Rahul Raja OSD to Chairman, CBIC
37 Govt. of India Shri A. K. Goel Secretary to NAA
38 Govt. of India Shri Dev Kr. Rajwani OSD to Chairman, NAA
39 Govt. of India Shri Aatman Shah PA to MoS (F)
40 GST Council Shri Amitabh Kumar Joint Secretary
41 GST Council Shri S.K. Rahman Joint Secretary
42 GST Council Shri Dheeraj Rastogi Joint Secretary
43 GST Council Shri Rajesh Agarwal Director
44 GST Council Shri Jagmohan Director
45 GST Council Shri Nitin Deepak Agarwal Under Secretary
46 GST Council Shri Mahesh Singarapu Under Secretary
47 GST Council Shri Krishna Koundinya Under Secretary
48 GST Council Shri Sarib Sahran Superintendent
49 GST Council Shri Adesh Nayak Superintendent
50 GST Council Shri Krishan Kumar Verma Superintendent
51 GST Council Ms Chanchal Soni Superintendent
52 GST Council Shri Maneesh Nemiwal Superintendent
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53 GST Council Shri Om Veer Singh Superintendent
54 GST Council Shri Sumit Kumar Superintendent
55 GST Council Shri Vijay Kumar Superintendent
56 GST Council Shri Vipin Sethi Superintendent
57 GST Council Shri Sanjay Bansal Superintendent
58 GST Council Shri Abhishek Kumar Superintendent
59 GST Council Shri Rakesh Joshi Inspector
60 GST Council Shri Pankaj Bharadwaj Inspector
61 GST Council Shri Vijay Malik Inspector
62 GST Council Shri O P Singh Inspector
63 GSTN Shri Prakash Kumar CEO
64 GSTN Ms Kajal Singh EVP, Services
65 GSTN Shri Nitin Mishra EVP, Tech
66 GSTN Shri Vashistha Chaudhary SVP (Services)
67 GSTN Shri Jagmal Singh VP, Services
68 GSTN Shri Sarthak Saxena OSD to CEO
69 INFOSYS Shri Nandan Nilenkani Non Executive Chairman, Infosys
70 INFOSYS Shri C. N. Raghupathi Head, India Business, Infosys
71 INFOSYS Shri Renga V. R.
Member - Engagement Management,
Independent Validation Services Solutions
Unit
72 INFOSYS Shri Venkatanarayan VP
73 INFOSYS Shri Indrasis Dasgupta Program Manager
74 Govt. of India Shri Ashutosh Baranwal Principal Commissioner, Ludhiana Zone
75 Govt of India Shri Ajay Saxena Pr. Commissioner, Bengaluru Zone
76 Govt of India Shri B. B. Mohapatra Pr. Commissioner, Raipur, Bhopal Zone
77 Govt of India Shri Mahendra Ranga Pr. Commissioner, Lucknow Zone
78 Govt. of India Shri Atul Gupta Commissioner, Audit II, Pune
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79 Govt. of India Shri V. K. Gahlout
Commissioner, CGST, Agartala, Guwahati
Zone
80 Govt. of India
Shri Manas Ranjan
Mohanty
Commissioner, CGST, Mumbai
81 Govt. of India Shri Anuj Gogia Commissioner, CGST, Meerut Zone
82 Govt of India Shri C. P. Goyal Commissioner, Alwar, Jaipur Zone
83 Govt. of India Shri M. R. R. Reddy Commissioner, CGST, Secunderabad
84 Govt. of India Shri M Srihari Rao Commissioner, Vizag Zone
85 Govt of India Shri V. M. Jain Commissioner, Haryana, Panchkula Zone
86 Govt. of India Dr. Vikash Shukla Media Advisor to RS
87 Govt. of India Shri Kush Mohan Nahar DD (PIB)
88 Andhra Pradesh Dr D.Samba Siva Rao Special Chief Secretary, Revenue
89 Andhra Pradesh Shri Peeyush Kumar Chief Commissioner (State Tax) (GST)
90 Andhra Pradesh Shri K. Ravishankar Commissioner, State Tax (GST)
91 Arunachal Pradesh Shri Kanki Darang Commissioner of Taxes
92 Assam Shri Anurag Goel Commissioner, State Tax
93 Assam Shri Subrata Gogoi Superintendent of State Tax
94 Bihar Shri Arun Kumar Mishra Additional Secretary, CTD
95 Chandigarh
Shri Ramesh Kumar
Chaudhary
Asst. ETC
96 Chhattisgarh Shri Ramesh Kumar Sharma Commissioner of State Tax
97 Chhattisgarh Shri K. R. Jharia Additional Commissioner, State Tax
98 Chhattisgarh Shri Anand Sagar Singh Special Assistant to Minister
99 Delhi Shri Rajeev Verma Principal Secretary, Finance
100 Delhi Shri Vivek Pandey Commissioner, State Tax
101 Delhi Shri C. Arvind Secretary to Dy CM
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102 Delhi Ms Shilpa Shinde Special Commissioner
103 Goa Shri Hemant Kumar Commissioner, ST
104 Goa Shri Ashok Rane Additional Commissioner, ST
105 Gujarat Shri Pankaj Joshi Additional Chief Secretary
106 Gujarat Shri J. P. Gupta Chief Commissioner, State Tax
107 Gujarat Shri Sanjay M. Saxena Joint Commissioner, State Tax
108 Haryana Shri Anurag Rastogi Principal Secretary, Excise & Taxation
109 Haryana Shri Shekhar Vidyarthi Commissioner, E & T Dept
110 Haryana Shri Vijay Kumar Singh Addl. Excise & Taxation Commissioner
111 Himachal Pradesh Dr. Ajay Sharma Commissioner, State Tax and Excise
112 Himachal Pradesh Shri R. D. Janartha Addl. Commissioner
113 Himachal Pradesh Shri Ujwal Singh Rana Joint Commissioner
114 Jammu & Kashmir Shri P K Bhatt Commissioner, CT
115 Jharkhand Shri Santosh Kumar Vatsa Special Secretary, CTD
116 Jharkhand Shri Brajesh Kumar State Tax officer
117 Karnataka Shri Srikar M.S Commissioner, CT
118 Kerala Shri Rajesh Kumar Singh Additional Chief Secretary
119 Kerala Shri Anand Singh Commissioner, State Tax
120 Kerala Shri Mansur M. I. Deputy Commissioner, State Tax
121 Kerala Shri Shaikh Hassan ALO
122 Kerala Ms. Sini K. Thomas Information Officer
123 Madhya Pradesh
Shri Raghwendra Kumar
Singh
CCT
124 Madhya Pradesh Shri Sudip Gupta Jt. CCT
125 Maharashtra Shri Sanjeev Kumar Commissioner, State Taxes
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126 Maharashtra Shri Dhananjay Akhade Joint Commissioner, State Taxes
127 Manipur Shri Charchit Gaur Commissioner of Taxes
128 Manipur
Shri Yumnam Indrakumar
Singh
Asst. Commissioner of Taxes
129 Mizoram Shri Vanlal Chhuanga Commissioner & Secretary Taxation
130 Mizoram Shri R. Zosiamliana Addl. Commissioner, State Taxes
131 Nagaland Shri Kesonyu Yhome Commissioner of Taxes
132 Odisha Shri Sushil Kumar Lohani Commissioner, CT & GST
133 Odisha Shri Ananad Satapathy Special Commissioner of CT & GST
134 Odisha Shri N. K. Rautray Special Secretary, Finance
135 Puducherry Shri L. Kumar Commissioner (ST)
136 Puducherry Shri K. Sridhar Deputy Commissioner (ST)
137 Punjab Shri V. K. Garg Financial Advisor to Chief Minister
138 Punjab Shri Vivek Pratap Singh Commissioner, State Tax
139 Punjab Shri Ravneet Khurana Additional Commissioner, State Tax
140 Rajasthan Dr. Preetam B Yashvant Chief Commissioner, State Tax
141 Rajasthan Shri Ketan Sharma Special Commissioner (GST)
142 Sikkim Shri J D Bhutia Commissioner, CT
143 Tamil Nadu Shri M. A. Siddique
Principal Secretary/Commissioner of
Commercial Taxes
144 Tamil Nadu Shri K. Gnanasekaran
Addl. Commissioner (Policy & Public
Relations)
145 Telangana Ms Neetu Prasad Commissioner, CT
146 Telangana Shri N. Sai Kishore Joint Commissioner
147 Tripura Shri Badal Baidya Assistant Commissioner, State Tax
148 Tripura Shri Ashin Barman Superintendent of Taxes
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149 Uttarakhand Shri Anil Singh Additional Commissioner, State Tax
150 Uttarakhand Shri S. S. Tiruwa Deputy Commissioner
151 Uttarakhand Shri Abhishek Sharma OSD to Minister
152 Uttar Pradesh Shri Alok Sinha Additional Chief Secretary, CTD
153 Uttar Pradesh Shri Sanjay Kumar Pathak Joint Commissioner, CTD
154 Uttar Pradesh Shri Amit Pandey PS to Minister
155 West Bengal Shri Devi Prasad Karanam Commissioner, CT


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Agenda Item 3: Issues recommended by the Law Committee for the consideration of the GST
Council
Agenda Item 3(i): Amendment in CGST Rules to prescribe the rates for Composition Scheme
under Section 10(2A)
Reference is invited to section 93 of the Finance (No.2) Act, 2019 (23 of 2019) which was
brought into force vide Notification No. 01/2020 – Central Tax dated 01.01.2020. By sub-clause (c) of
the said section, sub-section (2A) was inserted in section 10 of the CGST Act, 2017. The wordings of
the same are reproduced below:
“(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the
provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to
pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding
financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him
under sub-section (1) of section 9, an amount of tax calculated at such rate as may be
prescribed, but not exceeding three per cent. of the turnover in State or turnover in Union
territory, if he is not––
(a) ….”
2. The above provision is related to a residual composition scheme for those taxpayers who are
within the threshold for composition but are otherwise not eligible for the composition scheme under
sub-section (1) of section 10. It may be recalled that the said residual composition scheme was initially
implemented by way of the rate notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 and was
subsequently amended by notification No. 9/2019-Central Tax (Rate) dated 29.03.2019 and was
brought into force from 01.04.2019 (i.e. for the financial year 2019-20). Thereafter, the requisite
amendments were carried out in the CGST Act and were brought into force from 01.01.2020.
3. It may be noted that as per the said sub-section (2A) of section 10, the rate of tax applicable for
the taxpayers eligible for the composition tax payers is to be prescribed. In the absence of a prescribed
rate, confusion among the taxpayers, especially the taxpayers opting for the scheme after 01.01.2020,
may arise as to the rate which would be applicable for the composition scheme under sub-section (2A)
of section 10 vis-à-vis the rate that has been notified under the rate notification No. 2/2019-Central Tax
(Rate). This confusion may arise due to the entry no. 3 in Table in rule 7 of the CGST Rules, which
prescribes the rate for tax to be paid by different categories of taxpayers under section 10 of the CGST
Act. The said entry reads like a residual entry and is worded as follows: “Any other supplier eligible
for composition levy under section 10 and the provisions of this Chapter”. Taxpayers eligible for the
residual composition scheme under sub-section (2A) of section 10 also appears to be covered under this
entry.
4. Initially, it was felt that the scheme notified under the rate notification No. 2/2019-Central Tax
(Rate) dated 07.03.2019 would continue to remain in force till the time being and the rate under the
CGST/SGST Act would be prescribed only when all the States would bring the amendment related to
sub-section (2A) of section 10 into force or towards the end of March, 2020 from the new financial
year. The same is required to be carried out by suitable amendment in the CGST Rules, 2017. It may
be noted that amendment to the CGST Rules also requires corresponding amendments to the respective
SGST Rules of the States. However, it is felt that in order to avoid confusion amongst the taxpayers,
the rates should be prescribed.
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5. Accordingly, the following amendment is proposed in rule 7 of the CGST Rules, 2017, w.e.f.
01.04.2020 which was also recommended by the Law Committee (in red):
7. Rate of tax of the composition levy.-The category of registered persons, eligible for composition
levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below
shall pay tax under section 10 at the rate specified in column (3) of the said Table:-

Sl.
No.
Category of registered persons Rate of tax
(1) (2) (3)
1. Manufacturers, other than manufacturers of such
goods as may be notified by the Government
half per cent. of the turnover in the
State or Union territory
2. Suppliers making supplies referred to in clause
(b) of paragraph 6 of Schedule II
two and a half per cent. of the
turnover in the State or Union
territory
3. Registered persons not eligible under the
composition levy under sub-section (1) and sub-
section (2) but eligible to opt to pay tax under
sub-section (2A) of section 10
three per cent. of the turnover of
taxable supplies of goods and
services in the State or Union
territory
4. Any other supplier eligible for composition levy
under section 10 and the provisions of this
Chapter
half per cent. of the turnover of
taxable supplies of [goods and
services] in the State or Union
territory

6. Accordingly, the agenda note is placed before the GST Council for deliberation and approval.

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Agenda Item 3(ii): Proposal to issue Removal of difficulty order for extending the time limit for
revocation of cancellation of registration
In the 39th meeting of the GST Council an agenda was discussed regarding issuance of RoD
order under section 172 of the CGST Act so that in cases where cancellation orders were passed up to
14.3.2020, the aggrieved may be allowed to file application for revocation of cancellation till 30.6.2020.
The relevant extract of draft minutes is as below:-
“25.6. The next Agenda item 11 (vi) brought up by PC, GSTPW was the proposal to issue
removal of difficulty order for extending the time limit for revocation of cancellation of
registration. He explained that the same was being done on the request of Government of
Tamil Nadu and that also had been agreed to in the Officers’ meeting on 13.3.2020, where it
was agreed to that in all cases where cancellation orders were passed up to 14.3.2020, the
aggrieved may be allowed to file application for revocation of cancellation till 30.6.2020.”
The Council decided the following for the above agenda:-
“Approved the proposal to issue Removal of Difficulty Order, as a one-time measure, for
extending the time limit for revocation of cancellation of registration.”
2. The RoD Order approved in the said meeting was put up before the Ministry of Law & Justice,
Government of India (Law Ministry). However, the said draft of RoD Order was not approved by the
Law Ministry and the ministry approved another version of RoD Order which was in the form of a
clarification. It is pertinent to mention that as per GST Council recommendation, filing of application
for revocation of cancellation was to be made till 30.06.2020 for all cancellation order passed up to
14.03.2020. In view of the time consumed in finalisation and approval by Law Ministry and in view of
the difficulties being faced by taxpayers due to the lockdown/ restriction caused by COVID-19
pandemic, it is proposed that the filing of application for revocation of cancellation may be allowed till
30.09.2020 for all the cancellation order that were passed up to 12.06.2020. Draft RoD Order is at
Annexure A.
3. Accordingly, the proposal to issue the RoD Order is placed before the GST Council for approval.

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Annexure A
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (ii)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
ORDER
New Delhi, the June, 2020
No........-Central Tax
S.O. .....(E). ––WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act,
2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer
in situations described in clauses (a) to (e) as under: -
(a) a registered person has contravened such provisions of the Act or the rules made
thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax
periods; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns
for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has
not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of
facts:
Provided that the proper officer shall not cancel the registration without giving the
person an opportunity of being heard:
---------------------;
AND WHEREAS, sub-section (1) of section 169 of the said Act provides for service of notice
(opportunity of being heard); clauses (c) and (d) of said sub-section are as under: -
……….
(c) by sending a communication to his e-mail address provided at the time of registration or
as amended from time to time; or
(d) by making it available on the common portal; or
………;
AND WHEREAS, sub-section (1) of section 30 of the said Act provides for revocation of
cancellation of the registration within thirty days from the date of service of the cancellation
order;
AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any
person aggrieved by any decision or order passed by an adjudicating authority within three months
from the date on which the said decision or order is communicated to such person and sub-section (4)
of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the
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appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of
three months, allow it to be presented within a further period of one month;
AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of
section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of
sub-section (1) of section 169 of the said Act and the period of thirty days provided for revocation of
cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under
section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-
section (4) of Section 107 of the said Act has elapsed; the registered persons whose registration have
been cancelled under sub-section (2) of section 29 of the said Act are unable to get their cancellation
of registration revoked despite having fulfilled all the requirements for revocation of cancellation of
registration; the said Act being a new Act, these taxpayers were not familiar with the manner of service
of notice by e-mail or making available at portal in comparison to earlier regime where manual service
of notice was provided, as a result whereof certain difficulties have arisen in giving effects to the
provisions of sub-section (1) of section 30 of the said Act;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods
and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, hereby
makes the following Order, to remove the difficulties, namely: ––
1. Short title.- This Order may be called the Central Goods and Services Tax (Removal of Difficulties)
Order, 2020.-
2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating, the period
of thirty days for those registered persons who was served notice under sub-section (2) of section 29
in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could
not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence
unable to file application for revocation of cancellation of registration under sub-section (1) of section
30 of the Act, against such order passed up to 12th June, 2020, shall be considered to be later of the
following dates:-
a) Date of communication of order; or
b) 30th day of September, 2020

[F. No.CBEC-20/06/04/2020-GST(Pt.I)]

()
Director, Government of India.

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Agenda Item 3(iii): Notification of provisions of the Finance Act, 2020 amending various sections
of the CGST Act and the IGST Act
Vide the Finance Act, 2020, various sections of the CGST Act and Section 25 of Integrated
Goods and Services Tax Act, 2017 (IGST Act) has been amended. A specific reference is invited to
sub-section (2) of section 1 of the Finance Act, 2020, along with corrigenda, which states that
sections 118 to 131 and 134 of the Finance Act, 2020 shall come into force on such date as the Central
Government may appoint by way of a notification in the official Gazette. Section 128 of the Finance
Act, 2020 relating to amendment in section 140 of the CGST Act has already been brought into force
w.e.f. 18.05.2020 vide notification No. 43/2020-Central Tax, dated 16.05.2020.

2. From the analysis of the provisions that have been amended by the Finance Act, 2020, it is
felt that provisions of the Finance Act, 2020 which have no impact to States may be notified.
Moreover, it is imperative to note that the amendment in section 172 of the CGST Act must be
brought into force before 30.06.2020, as the original power to issue removal of Difficulties
Order is valid only till 30.06.2020.

3. Law Committee has recommended that following provisions of the Finance Act, 2020
pertaining to amendments in the CGST Act and the IGST Act, may also be brought into force with
effect from 01.07.2020:
S.No. Finance
Act 2020
section
CGST/ IGST
Act 2017
section
Purpose of Amendment and reason
for carrying out the amendment
1.
118 2(114) of
CGST
To provide for merger of UTs of Daman
and Diu and Dadra and Nagar Haveli –
Already operational
2. 125 109 of CGST To provide for conversion of the State
of Jammu and Kashmir into Union
territories of Ladakh and Jammu and
Kashmir– Already operational
3. 129 168 of CGST To provide for allowing jurisdictional
Commissioners to allow job work
movement beyond time limit in desired
instances– Already operational but held
up due to this provision not in force
4. 130 & 134 172 of CGST &
25 of IGST
respectively
To extend the time period for issuance
of removal of difficulty order from
three to five years

3. Further, a date may be decided in the Council, by which time the corresponding amendment
in SGST Acts relating to the amendment done through the Finance Act, 2020 may be carried out by
all the States.
4. Accordingly, the agenda note is placed before the Council for deliberation.
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Agenda Item 3(iv): Reduction of late fees and rate of interest for small taxpayers (taxpayers with
aggregate turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020
In view of the challenges being faced by taxpayers in meeting the compliance requirements due
to outbreak of Novel Corona Virus (COVID-19), the Government has provided several relief measures
relating to statutory and regulatory compliance matters across sectors. Vide notification No. 32/2020
dated 03.04.2020, waiver of late fees for delayed furnishing of FORM GSTR-3B for the supplies made
during the months from February, 2020 to April, 2020 was allowed if the said return is filled by a
specified date staggered around 30th day of June, 2020. On similar lines vide notification No. 31/2020
dated 03.04.2020, interest rate was also reduced to NIL for taxpayers with turnover up to Rs. 5 crore
and to NIL for first 15 days and to 9% thereafter till 24.06.2020. It was also provided that if returns are
not filed by the specified dates, later fee and interest at normal rates would apply for the entire period.

2. Even though the lockdown has started opening up and economic activities are gradually gaining
pace, in wake of the continued challenges and restrictions to contain further spread of COVID-19, it is
proposed thatsimilar relief may be provided for supplies effected by the small taxpayers(taxpayers
with aggregate turnover up to Rs. 5 crore)during the months May, 2020, June, 2020 and July, 2020.
It is proposed that late fees and interest for delay in furnishing the return for such taxpayers be waived
if the same are filled by September, 2020. The staggered dates for the said relief can be finalised in
consultation with GSTN.

3. Further, GSTN has informed that the schedule of filing announced earlier also needs to be revised
as there is bunching around last few days of June 2020 and that the same needs to be revised to ensure
that the taxpayers do not face any challenges in filing due returns.

4. Tentative schedule for FORM GSTR-3B and FORM GSTR-1 are as per Annexure-A. The same
has been worked out keeping in view the system capacity and requirement of sequential filing of GSTR-
3B. FORM GSTR-1filing has been proposed on dates after the GSTR-3B filing for a particular period
gets completed.

5. The proposal is placed before the GST Council for deliberation and in principle approval.

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Annexure A
GSTR-3B Proposed schedule
Tax
Period Class of taxpayer
Additional
Categories Date description
GSTR-
3B (G)
PW
proposa
l
Februa
ry
Turnover < 5 Cr -
Cat-1 & Cat 2
Due Date
22-Mar /
24-Mar


Turnover <
1.5 Cr
Interest / Late fee
relaxation date as
notified
30-Jun

1.5
Cr<Turnover
< 5 Cr
Interest / Late fee
relaxation date as
notified
29-Jun

New dates as proposed
by GSTN
- 30-Jun
Turnover > 5 Cr Due Date 20-Mar

Interest / Late fee
relaxation date as
notified
24-Jun

New dates as proposed
by GSTN
- -
March
Turnover < 5 Cr -
Cat-1
Due Date 22-Apr

Turnover <
1.5 Cr
Interest / Late fee
relaxation date as
notified
03-Jul

1.5
Cr<Turnover
< 5 Cr
Interest / Late fee
relaxation date as
notified
29-Jun

New dates as proposed
by GSTN
29-Jun 03-Jul
Turnover < 5 Cr -
Cat-2
Due Date 24-Apr

Turnover <
1.5 Cr
Interest / Late fee
relaxation date as
notified
03-Jul

1.5
Cr<Turnover
< 5 Cr
Interest / Late fee
relaxation date as
notified
29-Jun

New dates as proposed
by GSTN
02-Jul 05-Jul
Turnover > 5 Cr Due Date 20-Apr
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Interest / Late fee
relaxation date as
notified
24-Jun

New dates as proposed
by GSTN
- -
April
Turnover < 5 Cr -
Cat-1
Due Date 22-May

Turnover <
1.5 Cr
Interest / Late fee
relaxation date as
notified
06-Jul

1.5
Cr<Turnover
< 5 Cr
Interest / Late fee
relaxation date as
notified
30-Jun

New dates as proposed
by GSTN
06-Jul 06-Jul
Turnover < 5 Cr -
Cat-2
Due Date 24-May

Turnover <
1.5 Cr
Interest / Late fee
relaxation date as
notified
06-Jul

1.5
Cr<Turnover
< 5 Cr
Interest / Late fee
relaxation date as
notified
30-Jun

New dates as proposed
by GSTN
09-Jul 09-Jul
Turnover > 5 Cr Due Date 20-May

Interest / Late fee
relaxation date as
notified
24-Jun

New dates as proposed
by GSTN
- -
May
Turnover < 5 Cr -
Cat-1
Due Date 22-Jun

Extended Due date as
notified
12-Jul

New dates as proposed
by GSTN
12-Jul 12-Sep
Turnover < 5 Cr -
Cat-2
Due Date 24-Jun

Extended Due date as
notified
14-Jul

New dates as proposed
by GSTN
15-Jul 15-Sep
Turnover > 5 Cr Due Date 20-Jun
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Extended Due date as
notified
27-Jun

New dates as proposed
by GSTN
- -
June
Turnover < 5 Cr -
Cat-1
Due Date 22-Jul
New dates as proposed 23-Sep
Turnover < 5 Cr -
Cat-2
Due Date 24-Jul
New dates as proposed 25-Sep
Turnover > 5 Cr Due Date 20-Jul
New dates as proposed
No
Change
July
Turnover < 5 Cr -
Cat-1
Due Date 22-Aug
New dates as proposed 27-Sep
Turnover < 5 Cr -
Cat-2
Due Date 24-Aug
New dates as proposed 29-Sep
Turnover > 5 Cr Due Date 20-Aug
New dates as proposed
No
Change
August
Turnover < 5 Cr -
Cat-1
Due Date 22-Sep
New dates as proposed 01-Oct
Turnover < 5 Cr -
Cat-2
Due Date 24-Sep
New dates as proposed 03-Oct
Turnover > 5 Cr Due Date 20-Sep
New dates as proposed
No
Change
GSTN proposal is to merge the two turnover wise categories below Rs. 5 crore and
making State wise categories instead
The PW dates aim to ensure that no new date is earlier than the date
notified earlier for any class of taxpayers




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GSTR-1 Proposed schedule
Tax Period Date description GSTR-1 PW proposal
March
Due Date 11-Apr
Late fee relaxation date as notified 30-Jun
New dates as proposed by GSTN 04-Jul 10-Jul
April
Due Date 11-May
Late fee relaxation date as notified 30-Jun
New dates as proposed by GSTN 26-Jul 24-Jul
May
Due Date 11-Jun
Late fee relaxation date as notified 30-Jun
New dates as proposed by GSTN 29-Jul 28-Jul
Q4 2019-20
Due Date 30-Apr
Late fee relaxation date as notified 30-Jun
New dates as proposed by GSTN 17-Jul 17-Jul
Q1 2020-21
Due Date 30-Jul
New dates as proposed by GSTN 03-Aug 03-Aug
June
Due Date 11-Jul
New dates as proposed - 05-Aug
July
Due Date 11-Aug
New dates as proposed - No change
August
Due Date 11-Sep
New dates as proposed - No change
Q2 2020-21
Due Date 30-Oct
New dates as proposed - No change
Alignment with the proposals for GSTR-3B to be ensured as per system load


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Agenda Item 3(v): Reduction in rate of interest for delay in payment of GST for remaining part
of Financial Year 2020-21
In view of the Covid-19 induced lockdown, various hardships are being faced by trade and
industry and several measures have been taken in GST compliances for the tax period of February,
March and April, 2020. Vide notification No. 31/2020-Central Tax, dated 03.04.2020, a conditional
lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B
and @ 9% thereafter has been notified for those registered persons having aggregate turnover above
Rs. 5 Crore. Similarly, NIL rate of interest has been notified for those registered persons having
aggregate turnover up to Rs. 5 Crore in the preceding financial year, for the tax periods of February,
2020 to April, 2020. The said reduced rate of interest was subject to condition that the returns are filled
before the specified date, which was staggered around end of June, 2020. The design is such that in case
returns are not filed by the specified dates, interest shall be payable @ 18% for the entire period from
the original due date.
2. The reduction in the rate of interest has been well received by the trade and industry. Keeping
the concerns of the small taxpayers having aggregate turnover up to Rs. 5 Crores, who would require a
longer time before their cash flows stabilise, it is proposed that the interest rate for delay in furnishing
of return by the due date for such taxpayers may be reduced from the present rate of 18% to 9% for
such taxpayers from 01.07.2020 till 31.03.2021.
3. The proposal is placed before the GST Council for deliberation.



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Agenda Item 4: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
In the 22nd meeting of the GST Council held at New Delhi on 06th October, 2017, it was
decided that the notifications, Circulars and Orders which are being issued by the Central Government
with the approval of the competent authority shall be forwarded to the GST Council Secretariat, through
email, for information and deemed ratification by the GST Council. Accordingly, in the 39th meeting
held on 14.03.2020, the GST Council had ratified all the notifications, Circulars, and Orders issued
before the 08.03.2020.
2. In this respect, the following notifications, Circulars and Orders issued after 08.03.2020 till
05.06.2020 under the GST laws by the Central Government, as available on www.cbic.gov.in, are placed
before the Council for information and ratification: -
Act/Rules Type
Notification/Circular/Order
Nos.
Description/Remarks
CGST
Act/CGST
Rules
Central
Tax
1. Notification No.
09/2020 - Central Tax dated
16.03.2020
Seeks to exempt foreign airlines from
furnishing reconciliation Statement in
FORM GSTR-9C
2. Notification No.
10/2020 - Central Tax dated
16.03.2020
Seeks to provide special procedure for
taxpayers in Dadra and Nagar Haveli and
Daman and Diu consequent to merger of
the two UTs
3. Notification No.
11/2020 - Central Tax dated
21.03.2020
Seeks to provide special procedure for
corporate debtors undergoing the
corporate insolvency resolution process
under the Insolvency and Bankruptcy
Code, 2016
4. Notification No.
12/2020 - Central Tax dated
21.03.2020
Seeks to waive off the requirement for
furnishing FORM GSTR-1 for 2019-20
for taxpayers who could not opt for
availing the option of special composition
scheme under notification No. 2/2019-
Central Tax (Rate)
5. Notification No.
13/2020 - Central Tax dated
21.03.2020
Seeks to exempt certain class of registered
persons from issuing e-invoices and the
date for implementation of e-invoicing
extended to 01.10.2020
6. Notification No.
14/2020 - Central Tax dated
21.03.2020
Seeks to exempt certain class of registered
persons capturing dynamic QR code and
the date for implementation of QR Code
to be extended to 01.10.2020
7. Notification No.
15/2020 - Central Tax dated
23.03.2020
Seeks to extend the time limit for
furnishing of the annual return specified
under section 44 of CGST Act, 2017 for
the financial year 2018-2019 till
30.06.2020.
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8. Notification No.
16/2020 - Central Tax dated
23.03.2020
Seeks to make third amendment (2020) to
CGST Rules.
9. Notification No.
17/2020 - Central Tax dated
23.03.2020
Seeks to specify the class of persons who
shall be exempted from Aadhar
authentication.
10. Notification No. 18/2020
- Central Tax dated
23.03.2020
Seeks to notify the date from which an
individual shall undergo authentication, of
Aadhaar number in order to be eligible for
registration.
11. Notification No. 19/2020
- Central Tax dated
23.03.2020
Seeks to specify class of persons, other
than individuals who shall undergo
authentication, of Aadhaar number in
order to be eligible for registration.
12. Notification No. 20/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-7 for those taxpayers
whose principal place of business is in the
erstwhile State of Jammu and Kashmir for
the July, 2019 to October,2019 and
November, 2019 to February, 2020 .
13. Notification No. 21/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-1 for registered persons
whose principal place of business is in the
erstwhile State of Jammu and Kashmir or
the Union territory of Jammu and Kashmir
or the Union territory of Ladakh for the
quarter October-December, 2019 till 24th
March, 2020
14. Notification No. 22/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-1 for registered persons
whose principal place of business is in the
erstwhile State of Jammu and Kashmir,
and having aggregate turnover of more
than 1.5 crore rupees in the preceding
financial year or current financial year, for
the month of October, 2019 and
November, 2019 to February till 24th
March, 2020.
15. Notification No. 23/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-1 for registered persons
whose principal place of business is in the
erstwhile State of Jammu and Kashmir, by
such class of registered persons having
aggregate turnover of more than 1.5 crore
rupees in the preceding financial year or
current financial year, for each of the
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months from July, 2019 to September,
2019 till 24th March, 2020.
16. Notification No. 24/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-1 for registered persons
whose principal place of business is in the
erstwhile State of Jammu and Kashmir,
for the quarter July-September, 2019 till
24th March, 2020.
17. Notification No. 25/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-3B for the months of
October, 2019 , November, 2019 to
February, 2020 for registered persons
whose principal place of business is in the
erstwhile State of Jammu and Kashmir on
or before the 24th March, 2020.
18. Notification No. 26/2020
- Central Tax dated
23.03.2020
Seeks to extend due date for furnishing
FORM GSTR-3B of the said rules for the
months of July,2019 to September, 2019
for registered persons whose principal
place of business is in the erstwhile State
of Jammu and Kashmir, shall be furnished
electronically through the common portal,
on or before the 24th March, 2020
19. Notification No. 27/2020
- Central Tax dated
23.03.2020
Seeks to prescribe the due date for
furnishing FORM GSTR-1 for the
quarters April, 2020 to June, 2020 and
July, 2020 to September, 2020 for
registered persons having aggregate
turnover of up to 1.5 crore rupees in the
preceding financial year or the current
financial year.
20. Notification No. 28/2020
- Central Tax dated
23.03.2020
Seeks to prescribe the due date for
furnishing FORM GSTR-1 by such class
of registered persons having aggregate
turnover of more than 1.5 crore rupees in
the preceding financial year or the current
financial year, for each of the months from
April,2020 to September, 2020.
21. Notification No. 29/2020
- Central Tax dated
23.03.2020
Seeks to prescribe return in FORM
GSTR-3B of CGST Rules, 2017 along
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with due dates of furnishing the said form
for April, 2020 to September, 2020
22. Notification No. 30/2020
- Central Tax dated
03.04.2020
Seeks to amend CGST Rules (Fourth
Amendment) in order to allow opting
Composition Scheme for FY 2020-21 till
30.06.2020 and to allow cumulative
application of condition in rule 36(4).
23. Notification No. 31/2020
- Central Tax dated
03.04.2020
Seeks to provide relief by conditional
lowering of interest rate for tax periods of
February, 2020 to April, 2020.
24. Notification No. 32/2020
- Central Tax dated
03.04.2020
Seeks to provide relief by conditional
waiver of late fee for delay in furnishing
returns in FORM GSTR-3B for tax
periods of February, 2020 to April, 2020.
25. Notification No. 33/2020
- Central Tax dated
03.04.2020
Seeks to provide relief by conditional
waiver of late fee for delay in furnishing
outward statement in FORM GSTR-1 for
tax periods of February, 2020 to April,
2020.
26. Notification No. 34/2020
- Central Tax dated
03.04.2020
Seeks to extend due date of furnishing
FORM GST CMP-08 for the quarter
ending March, 2020 till 07.07.2020 and
filing FORM GSTR-4 for FY 2020-21 till
15.07.2020.
27. Notification No. 35/2020
- Central Tax dated
03.04.2020
Seeks to extend due date of compliance
which falls during the period from
"20.03.2020 to 29.06.2020" till
30.06.2020 and to extend validity of e-
way bills.
28. Notification No. 36/2020
- Central Tax dated
03.04.2020
Seeks to extend due date for furnishing
FORM GSTR-3B for supply made in the
month of May, 2020.
29. Notification No. 37/2020
- Central Tax dated
28.04.2020
Seeks to give effect to the provisions of
rule 87 (13) and FORM GST PMT-09 of
the CGST Rules, 2017.
30. Notification No. 38/2020
- Central Tax dated
05.05.2020
Seeks to make fifth amendment (2020) to
CGST Rules, 2017.
31. Notification No. 39/2020
- Central Tax dated
05.05.2020
Seeks to make amendments to special
procedure for corporate debtors
undergoing the corporate insolvency
resolution process under the Insolvency
and Bankruptcy Code, 2016.
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32. Notification No. 40/2020
- Central Tax dated
05.05.2020
Seeks to extend the validity of e-way bills
till 31.05.2020 for those e-way bills which
expire during the period from 20.03.2020
to 15.04.2020 and generated till
24.03.2020.
33. Notification No. 41/2020
- Central Tax dated
05.05.2020
Seeks to extend the due date for furnishing
of FORM GSTR 9/9C for FY 2018-19 till
30th September, 2020.
34. Notification No. 42/2020
- Central Tax dated
05.05.2020
Seeks to extend the due date for furnishing
FORM GSTR-3B, Jan-March, 2020
returns for the taxpayers registered in
Ladakh.
35. Notification No. 43/2020
- Central Tax dated
16.05.2020
Seeks to bring into force Section 128 of
Finance Act, 2020 in order to bring
amendment in Section 140 of CGST Act
w.e.f. 01.07.2017.

Central
Tax
(Rate)
1. Notification No.
02/2020 - Central Tax (Rate)
dated 26.03.2020
Seeks to amend Notification No. 11/2017-
Central Tax (Rate) dt. 28.06.2017
reducing CGST rate on Maintenance,
Repair and Overhaul (MRO) services in
respect of aircraft from 18% to 5% with
full ITC
2. Notification No.
03/2020 - Central Tax (Rate)
dated 25.03.2020
Seeks to amend notification No. 1/2017-
Central Tax (Rate) to prescribe change in
CGST rate of goods.
UTGST
Act
Union
Territory
Tax
(Rate)
1. Notification No.
02/2020 - Union Territory
Tax (Rate) dated 26.03.2020
Seeks to amend Notification No. 11/2017-
Union Territory Tax (Rate) dated
28.06.2017 reducing GST rate on
Maintenance, Repair and Overhaul
(MRO) services in respect of aircraft from
18% to 5% with full ITC
2. Notification No.
03/2020 - Union Territory
Tax (Rate) dated 25.03.2020
Seeks to amend notification No. 1/2017-
Union Territory Tax (Rate) to prescribe
change in UTGST rate of goods
Union
Territory
Tax
1. Notification No. 01/2020
Union Territory Tax,
dated 08.04.2020
Seeks to provide relief by conditional
lowering of interest rate for tax periods of
February, 2020 to April, 2020.
IGST Act
Integrated
Tax
1. Notification No.
03/2020 - Integrated Tax
dated 08.04.2020
Seeks to provide relief by conditional
lowering of interest rate for tax periods of
February, 2020 to April, 2020.
Integrated
Tax
(Rate)
1. Notification No.
02/2020 - Integrated Tax
(Rate) dated 26.03.2020
Seeks to amend Notification No. 8/2017-
Integrated Tax (Rate) dated 28.06.2017
reducing IGST rate on Maintenance,
Repair and Overhaul (MRO) services in
respect of aircraft from 18% to 5% with
full ITC.
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2. Notification No.
03/2020 - Integrated Tax
(Rate) dated 25.03.2020
Seeks to amend notification No. 1/2017-
Integrated Tax (Rate) to prescribe change
in IGST rate of goods.
Circulars
Under
CGST
Act, 2017
1. Circular No.132/2/2020
dated 18.03.2020
To issue clarification in respect of appeal
in regard to non-constitution of Appellate
Tribunal -reg.
2. Circular No.133/3/2020
dated 23.03.2020
Seeks to clarify issues in respect of
apportionment of input tax credit (ITC) in
cases of business reorganization under
section 18 (3) of CGST Act read with rule
41(1) of CGST Rules, 2017.
3. Circular No.134/4/2020
dated 23.03.2020
Seeks to clarify issues in respect of issues
under GST law for companies under
Insolvency and Bankruptcy Code, 2016.
4. Circular No.135/5/2020
dated 31.03.2020
Circular on Clarification on refund related
issues
5. Circular No. 136/6/2020
dated 03.04.2020
Clarification in respect of various
measures announced by the Government
for providing relief to the taxpayers in
view of spread of Novel Corona Virus
(COVID-19)
6. Circular No. 137/7/2020
dated 13.04.2020
Circular clarifying issues in respect of
challenges faced by registered persons in
implementation of provisions of GST
issued
7. Circular No. 138/8/2020
dated 06.05.2020
Seeks to clarify issues in respect of
challenges faced by the registered persons
in implementation of provisions of GST
Laws

3. The GST Council may grant deemed ratification to the notifications, Circulars and Orders as
detailed above.

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Agenda Item 5: Decisions of the GST Implementation Committee (GIC) for information of the
Council
The GST Implementation Committee (GIC) took certain decisions between 15th March 2020
and 26th May 2020. Due to the urgency involved, decisions were taken after obtaining approval by
circulation amongst GIC members and also in a virtual meeting via Cisco Webex. The details of the
decisions taken are given below:
Decision by Circulation – 26th March 2020
2. The proposal before the GIC was related to settlement of an additional IGST amount of Rs.
6000 crore on an ad hoc basis.
2.1. It was mentioned that depending on the amount of IGST remaining unapportioned, provisional
settlement had been done from time to time on an ad-hoc basis. Accordingly, Rs. 35,000 crore was
apportioned in February, 2018, Rs. 50,000 crore was apportioned in June, 2018, Rs.12000 crore in
August, 2018, Rs. 30,000 crore was apportioned in October, 2018, Rs.18,000 crore was apportioned in
December,2018, Rs. 20,000 crore was apportioned in March,2019, Rs.12,000 crore was apportioned in
April,2019 and Rs. 15,000 crore was apportioned in June’19. These amounts were settled in the ratio
of 50:50 to Centre and States and the amount apportioned to States was divided in the ratio of subsumed/
protected revenue.
2.2. Based on the collection of IGST during the year (2019-20), net of refunds and the settlement of
IGST during the period, both regular and provisional, it was proposed to do provisional settlement of
another Rs. 6,000 crore, 50% to Centre and 50% to States. Approval of GIC was sought for the same
2.3. The proposal was placed before the GST Implementation Committee for approval. The GIC
approved the proposal. Accordingly, the IGST amount of Rs 6000 crore was settled on ad hoc basis.
Decision by Circulation – 27th March 2020
3. The proposal before the GIC was related to insertion of a new Section 168A in the CGST Act
for extending due dates of various compliances under the CGST Act.
3.1. It was mentioned that under the prevailing situation of lockdown on account of the COVID-19
pandemic, all deadlines like for refunds, appeals, orders applications etc. needed to be extended as
announced in the press conference by Hon’ble Union Finance Minister on 24.03.2020. It was, therefore,
proposed to insert a new Section 168A to take care of such situations as RoD order had limited
application especially when most of the hard coded dates are proposed to be extended. It was therefore,
proposed to insert a new section 168A in the GST Acts by way of an ordinance for which approval was
sought from the members of the GIC.
3.2 The proposal was placed before the GST Implementation Committee for approval. The GIC
approved the proposal. Accordingly, The Taxation and other Laws (relaxation of Certain provisions)
Ordinance, 2020 was issued.
Decision by Circulation – 1st April 2020
4. The proposal before the GIC was related to COVID-19 relief package.
4.1 It was mentioned in the agenda note that the outbreak of Novel Corona Virus (COVID-19)
across many countries of the world has caused immense loss to the lives of people, and accordingly, it
has been termed as pandemic by the World Health Organisation and various Governments including
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Government of India. Social distancing has been unequivocally accepted to be the best way to contain
its spread, leading to announcement of complete lockdown in the country. Keeping in view the
challenges faced by taxpayers in meeting the compliance requirements under such conditions, vide
Press Release dated 24.03.2020, the Hon’ble Finance Minister announced several relief measures
relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak
4.2 Accordingly, modalities for implementation of various decisions were mentioned in the agenda
note and it was proposed to issue the following notifications. The dates specified have been staggered
as per the request of GSTN. It was also proposed to issue a Circular clarifying the referred notifications.
4.3. Subsequently, another supplementary agenda regarding waiver of late fee for GSTR-1 due
during the period was received. It was mentioned in the supplementary agenda note that in continuation
of the agenda note circulated on 01.04.2020, keeping in view the announcement by the Hon’ble Union
Finance Minister on 24.03.2020 that “ Due date for issue of notice, notification, approval order,
sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other
documents, time limit for any compliance under the GST laws where the time limit is expiring between
20th March 2020 to 29th June 2020 shall be extended to 30th June 2020.”, waiver of late fees for delay
in furnishing the statement of outward supplies in FORM GSTR-1 for taxpayers for the tax periods
March, 2020, April and May, 2020 and for quarter ending 31st March 2020 from the current due date
(11th of the month succeeding the month and for which the return is to be filed for monthly filers / last
day of the month succeeding the quarter for quarterly filers) till 30.06.2020.
4.4. The proposals were put placed before the GST Implementation Committee for approval. The
GIC approved the proposals. Accordingly, notification No. 30/2020 – Central Tax dated 03.04.2020,
notification No. 31/2020 – Central Tax dated 03.04.2020, notification No. 32/2020 – Central Tax dated
03.04.2020, notification No. 34/2020 – Central Tax dated 03.04.2020, notification No. 35/2020 –
Central Tax dated 03.04.2020, notification No. 36/2020 – Central Tax dated 03.04.2020, notification
No. 31/2020 – Central Tax dated 03.04.2020, Circular No. 136/06/2020-GST dated 03.04.2020 and
notification No. 33/2020 – Central Tax dated 03.04.2020 were issued.
Decision by Circulation – 11th April 2020
5. The proposal before the GIC was related to issuing clarification regarding certain issues raised
by the stakeholders in view of measures taken to prevent spread of COVID-19.
5.1. It was mentioned in the agenda note that Circular No.136/06/2020-GST, dated 03.04.2020 had
been issued to clarify doubts regarding relief measures taken by the Government for facilitating
taxpayers in meeting the compliance requirements under various provisions of the CGST Act on
account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). It had been
brought to the notice that certain challenges were being faced by taxpayers in adhering to the some
other compliance requirements under various other provisions of the CGST Act which also need to be
clarified.
5.2. The issues raised were method of claiming refund of GST paid on booking of an event which
got cancelled due to lockdown, problems faced by exporters due to inability to furnish LUT for financial
year 2020-21 and confusion regarding date of payment of TDS deducted by DDOs under Section 51.
The issues had been examined and in order to ensure uniformity in the implementation of the provisions
of the law across the field formations it is proposed to issue clarificatory Circular under section 168(1)
of the CGST Act.
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5.3. The agenda note was put up for the approval of GIC along with the draft Circular. The GIC
approved the proposal to issue the clarificatory Circular. Accordingly, Circular No. 137/07/2020-GST
dated 13.04.2020 was issued.
Decision by Circulation – 1st May 2020
6. The proposal before the GIC was related to issuing clarifications/measures regarding various
challenges faced by tax payers in adhering to compliance requirements on account of COVID-19.
6.1. It was mentioned in the agenda note that notification Nos. 30 to 36/2020 – Central Tax, all
dated 03.04.2020, Circular No. 136/06/2020-GST, dated 03.04.2020 and 137/07/2020-GST, dated
13.04.2020 had been issued to specify relief measures and to clarify doubts regarding relief measures
taken by the Government for facilitating taxpayers in meeting the compliance requirements under the
Central Goods and Services Tax Act, 2017 on account of the spread of Novel Corona Virus (COVID-
19). Thereafter, certain challenges being faced by taxpayers in adhering to the compliance requirements
under various provisions of the CGST Act were brought to the notice of the Board. The issues raised
were examined and were discussed in the Law Committee in its meeting held on 30.04.2020. The Law
Committee made certain recommendations regarding IRP/RP related issues, other COVID-19 related
representations, GSTN related issues and miscellaneous issues.
6.2. Accordingly, the agenda note, draft nonfictions and circular were placed before the GIC for
approval. The GIC approved the proposal. Accordingly, notification No. 38/2020 - Central Tax dated
03.05.2020, notification No. 39/2020 - Central Tax dated 03.05.2020, notification No. 40/2020 - Central
Tax dated 03.05.2020, notification No. 41/2020 - Central Tax dated 03.05.2020, notification No.
42/2020 - Central Tax dated 03.05.2020 and Circular No. 138/08/2020-GST dated 06.06.2020 were
issued.
35th GIC Meeting – 26th May 2020
7. The 35th Meeting of the GIC was held via Cisco Webex on 26th May 2020 from 12:00 onwards.
The following agenda items were discussed and decided.
Agenda Item 1: Clarification with respect to notification No. 35/2020- Central tax dated
03.04.2020
8. The proposal before the GIC for approval was based on the recommendation of the Law
Committee to clarify certain procedural issues in the implementation of notification No. 35/2019-
Central Tax dated 03.04.2020. In terms of notification No. 35/2020-Central Tax dated 03.04.2020,
issued under section 168A of the CGST Act, 2017 any time limit for completion or compliance of any
action, by any authority or by any person, that has been specified in, or prescribed or notified under the
GST Act, which falls during the period from the 20.03.2020 to 29.06.2020, and where completion or
compliance of such action has not been made within such time has been extended up to 30.06.2020.
8.1. Doubts had been raised as to how to tackle the situation where tax officers had issued a notice
to the applicant while processing the refund claims and where the reply is pending from the applicant.
In such cases, limiting the time limit to 30th June, 2020 would jeopardise the principles of natural
justice. Further, the CGST Rules provide 15 days’ time to the applicant to reply to the notice and by
virtue of notification No. 35/2020-Central Tax dated 03.04.2020, the said time limit stands extended
to 30th June, 2020. Law Committee in its meeting held on 19.05.2020 recommended that notification
be issued to allow officers with 15 days after filing the reply to the notice or 30th June, 2020, whichever
is later, for taking decision in such cases
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8.2. The proposal was put up for to the GIC for approval. The GIC approved the proposal to amend
the notification No. 35/2019- Central Tax dated 03.04.2020. The decision is yet to be implemented.
Agenda Item 2: Clarification with respect to refund related issues regarding Circular
No.135/05/2020 – GST dated the 31st March, 2020 and amendment of notification No. 40/2020 –
Central Tax, dated the 5th May, 2020 in respect of extension of validity of e-way bill generated on
or before the 24th day of March, 2020 till the 30th day of June, 2020
9. The proposal before the GIC for approval was based on the recommendation of the Law
Committee as follows
i. Clarification with respect to rejected refund applications on ITC relating to Import, ISD,
RCM etc citing Circular No.135/05/2020 – GST dated the 31st March, 2020
ii. Extension of validity of e-Way bills generated on or before 24th March, 2020 till 30th June,
2020 by amending notification No. 40/2020 – Central Tax, dated 5th May, 2020.
9.1. The proposals were put up for to the GIC for approval. The GIC approved the proposals to
clarify the refund related issues regarding Circular No.135/05/2020 – GST dated the 31st March, 2020
and to extend the validity of e-Way bill generated on or before 24th March, 2020 till 30th June, 2020 by
amending notification No. 40/2020 – Central Tax, dated 5th May, 2020. The decision is yet to be
implemented.
Agenda Item 3: Extension of date for transition under GST on account of merger of erstwhile
Union Territories of Daman and Diu and Dadra and Nagar Haveli
10. The proposal before the GIC for approval was based on the recommendation of the Law
Committee for extension of the transition due date for tax payers following the special procedure
prescribed vide notification No. 10/2020- Central Tax, dated the 21st March, 2020 for from taxpayers
in the Union territory of Daman and Diu and Dadra and Nagar Haveli from 31.05.2020 to 31.07.2020
due to Covid induced lockdown.
10.1. The proposal was put up for to the GIC for approval. The GIC approved the proposal to extend
the date for transition under GST on account of merger of erstwhile Union Territories of Daman and
Diu and Dadra and Nagar Haveli. The decision is yet to be implemented.
11. The decisions of the GIC are placed for information of the Council.

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Agenda Item 6: Decisions/recommendations of the 11th IT Grievance Redressal Committee
11th meeting of the IT grievance Redressal Committee (IT-GRC) was held in Kalpvriksha, North Block,
New Delhi on 18th March 2020 to resolve grievance of the taxpayers arising out of technical and non-
technical problems.
2. Total 257 cases of TRAN-1 /TRAN-2 received from Nodal Officers had been examined by
GSTN and presented as Agenda 1 before the committee. Another 18 cases of TRAN-1 /TRAN-2
received as Court Cases had been examined by GSTN and presented as Agenda 2 before the
committee. All above cases had been categorized broadly reason-wise in two major categories as ‘A’
and ‘B’ by GSTN team. Category ‘A’ includes cases in which the taxpayer could not apparently file
TRAN 1/TRAN 2 because of technical glitches and Category ‘B’ includes cases where no technical
issues were found from the system logs in filing TRAN 1/TRAN 2.
3. In pursuance of decision in 32nd GST Council Meeting, regarding extended scope of ITGRC, GST
Council Secretariat had received another 05 cases in response to extended scope of ITGRC and analysis
of these cases was also presented before the committee as Agenda 3.
4. Cases covered under the M/s. Adfert Technologies Pvt. Ltd judgement in view of dismissal of
SLP by Honble Supreme Court filed by the UOI were also discussed by the Committee at Agenda-4.
5. After detailed discussion, the 11th ITGRC decided and recommended as under: -
Recommendation for Agenda 1; Pertaining to cases received from Nodal Officers on account of
technical glitches in filing TRAN-1 & TRAN-2 (257 cases):
i. To allow 75 cases of TRAN-1/TRAN-2 pertaining to Subcategories A1, A2, A4 and A5 of
technical glitch as per Annexure-1, indicated in column No. 3 of Table 2 of Minutes for filing of TRAN
1/TRAN 2 in accordance with the Law Committee recommendations regarding consequential benefits
related to filing of TRAN 1 and TRAN 2.
ii. Not to allow remaining 182 cases of TRAN-1 pertaining to Category ‘B’ (Subcategories B1,
B2, B3, B4, B5, B6, B7 and B8) as per Annexure-1 indicated in column No. 3 of Table-3 of Minutes in
absence of any evidence of technical/system errors in these cases, as was decided in similar cases in
past ten IT-GRC meetings.
Recommendation for Agenda 2; Pertaining to cases received as Court Cases on account of
technical glitches in filing TRAN-1 & TRAN-2 (18 cases):
i. To allow 07 Court cases of TRAN-1/TRAN-2 pertaining to subcategories A1 and A5 of technical
glitch as per Annexure-3, indicated in column No. 3 of Table-4 of Minutes for filing of TRAN 1/TRAN
2 in accordance with the Law Committee recommendations regarding consequential benefits related to
filing of TRAN 1 and TRAN 2.
ii. Not to allow remaining 11 Court cases of TRAN-1/TRAN-2 pertaining to Category ‘B’
(Subcategories B1, B3, B4 and B6) as per Annexure-3 indicated in column No. 3 of Table-5 of Minutes
in absence of any evidence of technical/system errors in these cases, as was decided in similar cases in
past ten IT-GRC meetings.


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Decision for Agenda 3 (05 cases):
i. To allow reopening of portal for 01 case of Subcategory A1 (Annexure 4) as per Extended Scope
of ITGRC decided in 32nd GST Council Meeting.
ii. Not found suitable 04 cases of Subcategory A2 (Annexure 4) to take decision as per extended scope
of ITGRC as laid down by 32nd GST Council decision.
Recommendation for Agenda 4:
a. The Committee agreed and directed that cases shall not be referred to ITGRC wherever an appeal
against the order of Court at appropriate judicial forum is decided to be filed.
b. The Committee agreed and directed that if the order of High Court to allow filing of TRAN-1/2
etc has been accepted by the jurisdictional Competent Authority of the Centre/ State Tax, then such
cases shall not be referred to ITGRC.
c. In cases pertaining to Central Tax taxpayers, if it is decided by the jurisdictional Central Tax
Commissionerate with the approval of the Chief Commissioner concerned to accept the said order of
Hon’ble High Court/ Supreme Court as per prescribed procedure, then the same needs to be
communicated in writing to GSTN by the concerned Central Tax Commissionerate with the approval
of the Chief Commissionerate for implementation of the order of the Hon’ble Court. Similarly, in case
of State Tax taxpayers, if the jurisdictional State Tax authorities decide to accept the said order of
Hon’ble Court, then it needs to be communicated in writing to GSTN by the jurisdictional State Tax
authorities with the approval of State Tax Commissioner for compliance of the order of Hon’ble Court.
On receiving of the communication from the jurisdictional field formation with the approval of the
Chief Commissioner of Central Tax or Commissioner of State Tax, as the case may be, GSTN will take
action for compliance of Court order for opening of the portal for the said taxpayer. However, the
jurisdictional tax authority will verify the correctness, genuineness and eligibility of the transitional
credit claimed by the taxpayers as per provisions of CGST Act 2017 and the rules thereof and will take
appropriate remedial action, if required.
d. All technical glitch cases submitted to Nodal Officers by the tax payers till 31st March, 2020
should be forwarded to GSTN as per SOP of GSTN and procedure specified in CBIC Circular
39/13/2018 dated 03.04.2018 and dated 04.02.2020. Thereafter, GSTN shall examine technical logs of
all such cases and place before the ITGRC for decision
e. The following issue shall be referred to the Law Committee through GSTN:
whether the date prescribed under Rule 117(1A) is the last date for completion of all the formalities
including the filing/revision of TRAN-1/2 and whether the said date would need to be extended again
if the cases have been received upto 31.03.2020 by Nodal Officers and GSTN but considered and
approved after 31.03.2020 by ITGRC for being allowed to file/revise TRAN-1/2
6. The decisions/recommendations as per attached Minutes of the 11th ITGRC (Annexure 1) are
placed for information of the Council.

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Annexure 1
Minutes of the 11th Meeting of IT Grievance Redressal Committee (ITGRC) held on 18th March,
2020 at Kalpvriksha, North Block, New Delhi
----------------------------------------------------------------------------------------------------------------
The eleventh meeting of the IT Grievance Redressal Committee (ITGRC) was held on 18th March 2020
at Kalpvriksha, North Block, New Delhi. The list of officers who attended the meeting is attached as
Annexure-5.
Background:
2. Shri Vashistha Chaudhary, SVP (Services), GSTN appraised the committee about the
background of following cases of TRAN-1/TRAN-2 and TRAN 3 which had been received from the
Nodal officers of Center and States at GSTN and placed before ITGRC. The details of cases discussed
in previous 10 ITGRC meetings and cases to be discussed in current meeting are as follows.
Table 1: Details of TRAN 1/TRAN 2/TRAN 3 cases presented before IT-GRC through GSTN
S.
No.
Meeting
Reference
No. of TRAN-1/TRAN
2/TRAN-3 Cases received
Cases
examined
and approved
Cases
examined and
not approved
Cases
Withdrawn
by GSTN Nodal
Officer
Court
Cases Total
1 2 3 4 5 (3+4) 6 7 8
1
1st IT-GRC on
22.06.2018
161 9 170 122 48
NIL
2
2nd IT-GRC on
21.08.2018 262
78 340 213 127
NIL
3
3rd IT-GRC on
26.10.2018
252 16 268 70 198
NIL
4
4th IT-GRC on
12.02.2019
408 53 461 165 296
NIL
5
5th IT-GRC on
05.03.2019
203 21 224 80 144
NIL
6
6th IT-GRC on
27.05.2019
594 88 682 172 510
NIL
7
7th IT-GRC on
11.06.2019
236 13 249 98 151
NIL
8
8th IT-GRC on
13.08.2019
442 49 491 137 352
02
9
9th IT-GRC on
02.12.2019
256 23 279 72 194
13
10
10th IT-GRC on
22.01.2020
50 13 63 11 52
NIL
11
11th IT-GRC on
18.03.2020
257* 18* 275* To be discussed
Sub Total 3502
*Note: In 11th ITGRC, 257 cases were presented by GSTN as received from Nodal officers in Agenda
1 while 18 cases were presented in Agenda 2 received as court cases.
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3. The SVP (Services) explained that in previous 10 ITGRC Meetings total 3227 TRAN-1/TRAN-
2/TRAN-3 cases including cases where Writ Petitions were filed in various High Courts, were presented
to ITGRC. Out of which, a total of 1140 cases had been considered and approved up to 10th ITGRC.
Further, another 258 TRAN-2 cases had also been approved by ITGRC during these meetings. The
filing of TRAN 1/TRAN-2 in these approved cases had been enabled by GSTN at GST Common Portal
and the taxpayers had been informed through e-mails for filing their TRAN-1/TRAN-2 as the case may
be. Further, reminders had been given to the taxpayers who had either not attempted to file their TRAN-
1/TRAN-2 after being enabled or had merely submitted their applications after receiving
communication from GSTN. The taxpayers who had still not filed their TRAN-1/TRAN-2 even after
reminders, had been contacted telephonically by the officers of GSTN and guided appropriately for
filing the same.
4. The Rule 117(1A) of CGST Rules, 2017 was amended by notification no. 02/2020- CT dated
01 January 2020 extending due date of filing TRAN-1 to 31st March, 2020 in cases where taxpayer has
encountered technical glitch in filing the form before due date and recommendations of GST Council
was made to this effect. Similarly, due date of filing TRAN-2 had been extended to 30th April, 2020 in
such cases.
5. Based on the discussion of 10th ITGRC, a letter vide F. No. CBEC-20/10/16/2018-GST (Pt.
I)/352 dated 04/02/2020 was issued by Commissioner GST, CBIC and O. M. dated 06/02/2020 was
issued by GST Council Secretariat vide F. No. 71/Expansion-ITGRC/GSTC/2019 in the matter. GSTN
was also mandated to examine the technical glitches in the cases received from Nodal Officers after
31.03.2019. The jurisdictional Tax Administrators and Nodal Officers were requested to send in
prescribed template, the pending representations of the taxpayers to the Nodal officer of GSTN, in the
cases of non-filing/non-revision of TRAN-1/TRAN-2 by due date owing to technical glitches, on
common portal and which were not covered under the already intimated list of approved / not approved
cases in previous ITGRC Meetings after ascertaining the following:
i. The case of the taxpayer should be examined as to whether there appeared to be a demonstrable
technical glitch due to which filing could not be completed on the common portal.
ii. Such an application should be accompanied with the evidences, which may identify the bona
fide attempts on the part of the taxpayer for attempting to file TRAN 1 on or before 27.12.2017
iii. The nodal officers appointed by Central and States’ Tax authorities should compile and collate
the applications of the taxpayers along with evidences as mentioned and send to GSTN Nodal
officer in prescribed template (Excel) at email ID- tran.extscope@gstn.org.in as soon as
possible but not later than 15th February 2020. However, due to delayed submission by the
Nodal officers, the cases received till 29th February 2020 had been taken up for technical
analysis by GSTN.

6. The SVP (Services) explained that in view of above procedure, 592 cases were received from
the Nodal officers of States and Centre. A quick analysis of these 592 cases was given as under-
i. 257 cases (Annexure-1) of TRAN-1/TRAN-2 were found eligible for processing at GSTN level.
ii. 294 cases were not found fit for processing (Annexure-2), due to following reasons:
a) Some cases were already received and presented before the previous ITGRCs or
b) Information was not received as per the SOP and the same were returned back or
c) Incomplete details furnished by the Nodal Officer.

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iii. 41 cases were received from the Nodal officers in prescribed template, which involved Court
cases and were also received previously through different sources like served by legal counsel,
Commissioners, taxpayers etc. These cases were under examination by the technical team of
GSTN.

Agenda Note 1: TRAN 1/TRAN 2 Cases received from Nodal Officers by GSTN, presented as
per Circular No. 39/13/2018-GST dated 3.04.2018:
7. As explained in para 6 above, 257 cases (Annexure-1) received from Nodal officers (excluding
court cases) as per SOP of GSTN and directions given in the letter/OM referred in para 5 above, are
technically examined by GSTN and presented before 11th ITGRC as Agenda -1 for discussion,
consideration and decisions. Details of cases presented before 11th ITGRC were as under:
7.1 The SVP, GSTN, elaborated the nature of technical issues experienced by the taxpayers in filing
TRAN-1 along with reasons, under Category ‘A’, which consisted of following 04 sub-categories out
of the different sub-categories reported in earlier ITGRC and number of cases pertaining to each
subcategory were as per column 3 of Table 2 below:
 Sub Category A1: Cases where the taxpayer received the error as “Processed with
Error”: The taxpayer could not claim transitional credit as the line items requiring declarations
of earlier existing law registration numbers were processed with error since the taxpayer had
not added them in his registration details.
 Sub Category A2: Cases where TRAN-1 not attempted as per logs - due to Registration
issue and First return filed after TRAN-1 due date: The taxpayers were not able to file
TRAN-1 due to technical issues before 27.12.2017 and for which screenshots proofs were
submitted. These taxpayers had faced challenges and thereafter in filing of their first return and
in all such cases first return submission (GSTR-1/GSTR-3B) had been done post TRAN-1 last
date.
 Sub Category A4: Migration User- Cases where because of technical error on account of
validation, the taxpayer completed migration and got new registration after 27.12.2017
and hence couldn’t file TRAN-1: As per GST Portal, the taxpayer could not migrate due to
technical glitches (validation error). The taxpayer activated his Part A and also completed part
B but could not migrate because of a validation error. Taxpayer got new registration after
27.12.2017 with effective date of registration as 1st July 2017.
 Sub Category A5: TRAN-1 filed and error in TRAN-2: As per logs TRAN-1 filed
successfully. Error recorded in database while attempting to file TRAN-2.

7.2 There was no case in sub-category A-3. The details of cases covered under these sub-
categories of Category A are reflected in the Annexure 1 of the Minutes as cases forwarded by Nodal
Officers with details as in Table 2 below.
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Table-2: TRAN-1 Cases reported as having Technical Glitch
Sub
Category
Sub Category Description Cases received from
Nodal Officers
1 2 3
A-1

Processed with Error

66 (S. No 1 to 66 of
Annexure 1)
A-2 TRAN-1 not attempted as per logs - due to Registration issue and
First return filed after TRAN-1 due date
04 (S. No 67 to 70 of
Annexure 1)
A-4 Migration User- because of technical error on account of validation,
the taxpayer completed migration and got registration after
27.12.2017 and hence couldn’t file TRAN-1
04 (S. No 71 to 74 of
Annexure 1)
A-5 TRAN-1 filed and error in TRAN-2 01 (S. No 75 of Annexure
1)
Sub Total 75

7.3 In above Subcategories, it was explained by the GSTN and observed by the Committee that
technical glitch was genuinely faced by the taxpayer while filling the TRAN-1 and therefore could be
considered for reopening the Portal in these cases.
7.4 SVP, GSTN explained that Category ‘B’ contained the cases where no technical issues had
been observed in TRAN 1/TRAN-2 filing. The SVP, GSTN further elaborated the cases under the
Category ‘B’, where no technical issues were found on the basis of GST system logs, as explained
below in 08 sub-categories and number of cases pertaining to each sub-category, mentioned in column
3 of Table 3 below: -
 Sub-Category B-1: Cases in which as per GST system log, there was no evidences of error
during submission/filing of TRAN1: As per GST system log, there were no evidences of error
during submission/filing of TRAN1.

 Sub-Category B-2: Cases in which filing of TRAN-1 Fresh/Revision Attempted with No
error/ No valid error reported: As per GST System logs the taxpayer had tried for
saving/submitting for the first time or revision of TRAN 1 and there were no evidences of
system error in logs.

 Sub-Category B-3: Cases in which TRAN 1 have been filed successfully as per logs with
no valid error reported: The taxpayer has successfully filed TRAN 1 and no technical errors
were found in the examined technical logs.

 Sub-Category B-4: TRAN-1 filed once but credit not received: Cases where the taxpayer
has filed TRAN-1 once and claims that no credit had been posted. No technical issues had been
observed in the logs.
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 Sub-Category B-5: ISD Taxpayer - Taxpayer was registered as ISD taxpayer on GST portal
and hence not entitled to Transition Credit.
 Sub-Category B-6: TRAN-1 filed and TRAN-2 not attempted and no error in logs. - As
per Logs TRAN-1 filed successfully. User neither submitted nor filed TRAN-2 and there were
no logs of save as well.

 Sub-Category B-7: TRAN-1 not filed, hence TRAN-2 not attempted- As per Logs TRAN-
1 had not been filed therefore, taxpayer unable to file TRAN-2. As per logs user neither
submitted nor filed the form TRAN-1. No logs of save as well.

 Sub-Category B-8: TRAN-1 Filed, TRAN-2 Fresh/Revision Attempted with No error or
No valid error reported - As per logs, taxpayer had filed TRAN-2 for July, 2017 period before
the due date but for later period taxpayer had not tried to file. No error captured in logs.

7.5 The details of TRAN-1 cases covered under these sub-categories of Category B are also
reflected in the Annexure 1 of these Minutes as cases forwarded by Nodal Officers with summary
details as in Table 3 below.
Table-3: TRAN-1 Cases Reported as Not having Technical Glitch
Sub
Category
Sub Category Description Cases received from Nodal Officers
1 2 3
B-1 Cases in which as per GST system log, there was
no evidences of error during submission/filing of
TRAN1
75 (S. No 76 to 150 of Annexure 1)
B-2 Cases in which filing of TRAN-1 Fresh/Revision
Attempted with No error/ No valid error reported
38 (S. No 151 to 188 of Annexure 1)
B-3 Cases in which TRAN 1 have been filed
successfully as per logs with no valid error reported
36 (S. No 189 to 224 Annexure 1)
B-4 TRAN-1 filed once but credit not received 21 (S. No 225 to 245 of Annexure 1)
B-5 ISD Taxpayer 01 (S. No 246 of Annexure 1)
B-6 TRAN-1 filed and TRAN-2 not attempted and no
error in logs
09 (S. No 247 to 255 of Annexure 1)
B-7 TRAN-1 not filed, hence TRAN-2 not attempted 01 (S. No 256 of Annexure 1)
B-8 TRAN-1 Filed, TRAN-2 Fresh/Revision
Attempted with No error or No valid error reported
01 (S. No 257 of Annexure 1)
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Sub Total 182

7.6 After going through the above cases, it was observed by the Committee that in case of cases at
Category B, no technical issues were found as reported by SVP, GSTN on the basis of GST system
logs. As no technical issues had been observed in TRAN 1 filing in above Category B cases, Committee
decided not to allow reopening of the Portal for these cases, in line with the decision in earlier nine
ITGRC Meetings.
7.7 Considering the above submissions, Committee discussed the cases forwarded by Nodal
Officers in category of technical glitch i.e. Category ‘A’ and after further elaboration and discussion,
75 cases of TRAN-1 pertaining to subcategories A1, A2, A4 and A5 of technical glitch as per
Annexure-1, indicated in column No. 3 of Table 2 above were considered for allowing filing of
TRAN 1/TRAN 2 in accordance with the Law Committee recommendations regarding consequential
benefits related to filing of TRAN 1 and TRAN 2.
7.8 The Committee also decided to recommend not to allow remaining 182 cases of TRAN-1
pertaining to Category ‘B’ as per Annexure-1, indicated in column No. 3 of Table-3 above in
absence of any evidence of technical/system errors in these cases.
8. Decision on Agenda 1:
i. Considering the above submissions, Committee discussed the cases of technical glitch of
Category ‘A’, 75 cases of TRAN-1 pertaining to subcategories A1, A2, A4 and A5 of technical glitch
as per Annexure-1, indicated in column No. 3 of Table 2 above were considered for allowing filing of
TRAN 1/TRAN 2 in accordance with the Law Committee recommendations regarding consequential
benefits related to filing of TRAN 1 and TRAN 2.
ii. The Committee also decided not to allow remaining 182 cases of TRAN-1 pertaining to
Category ‘B’ (Subcategories B1, B2, B3, B4, B5, B6, B7 and B8) as per Annexure-1 indicated in
column No. 3 of Table-3 above in absence of any evidence of technical/system errors in these cases, as
was decided in similar cases in past ten IT-GRC meetings.
Agenda Note 2: TRAN 1/TRAN 2 Cases received as Court Cases to GSTN and presented as per
Circular No. 39/13/2018-GST dated 3.04.2018:
9. The SVP (Services) explained that total 426 Writ Petitions (including 41 cases referred by
Nodal officers which were already received through different channels like served by legal counsel,
Commissioners, taxpayers etc.) had been received by GSTN pertaining to TRAN-1/TRAN-2 as on
16.03.2020. Few cases were received first through Nodal officers and they were processed accordingly,
later on the same cases in the form of Writ Petitions from other sources like Counsels, Commissioners
or Nodal officers were also received. Therefore, the present figures and figures provided in the ITGRC
minutes may vary. Further, court cases pertaining to TRAN-1/TRAN-2 were still being received on a
regular basis and were being investigated and placed before the ITGRC. Now, another 18 cases received
as court cases were technically examined by GSTN and presented before 11th ITGRC as Agenda-2 for
discussion, consideration and decisions. Details of cases presented before 11th ITGRC were as under:

9.1. The SVP, GSTN, elaborated the nature of technical issues experienced by the taxpayers in filing
TRAN-1 along with reasons, under Category ‘A’, which consisted of following 02 sub-categories out
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of the different sub-categories reported in earlier ITGRC and number of cases pertaining to each
subcategory were as per column 3 of Table 4 below:
 Sub Category A1: Cases where the taxpayer received the error as “Processed with
Error”: The taxpayer could not claim transitional credit as the line items requiring declarations
of earlier existing law registration numbers were processed with error since the taxpayer had
not added them in his registration details.

 Sub Category A5: TRAN-1 filed and error in TRAN-2: As per logs TRAN-1 filed
successfully. Error recorded in database while attempting to file TRAN-2.

9.2 There was no case in sub-category A-2, A-3 and A-4. The details of cases covered under these
sub-categories of Category A are reflected in the Annexure 3 of the Minutes as Court cases with
details as in Table 4 below.
Table-4: TRAN-1 Cases reported as having Technical Glitch
Sub
Category
Sub Category Description Cases received from Nodal Officers
1 2 3
A-1

Processed with Error 06 (S. No 1 to 6 of Annexure 3)
A-5 TRAN-1 filed and error in TRAN-2 01 (S. No 7 of Annexure 3)
Sub Total 07

9.3 In above Subcategories, it was explained by the GSTN and observed by the Committee that
technical glitch was genuinely faced by the taxpayer while filling the TRAN-1 and therefore could be
considered for reopening the Portal in these cases.
9.4 SVP, GSTN explained that Category ‘B’ cases were of situation where no technical issues had
been observed by GSTN in TRAN 1 filing. The SVP, GSTN further elaborated the cases under the
Category ‘B’, where no technical issues were found on the basis of GST system logs, as explained
below in 04 sub-categories and number of cases pertaining to each sub-category, mentioned in column
3 of Table 5 below: -
 Sub-Category B-1: Cases in which as per GST system log, there was no evidences of error
during submission/filing of TRAN1: As per GST system log, there were no evidences of error
during submission/filing of TRAN1.

 Sub-Category B-3: Cases in which filing of TRAN-1 Fresh/Revision Attempted with No
error/ No valid error reported: As per GST System logs the taxpayer had tried for
saving/submitting for the first time or revision of TRAN 1 and there were no evidences of
system error in logs.

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 Sub-Category B-4: TRAN-1 filed once but credit not received: Cases where the taxpayer
has filed TRAN-1 once and claims that no credit had been posted. No technical issues had been
observed in the logs.

 Sub-Category B-6: TRAN-1 filed and TRAN-2 not attempted and no error in logs. - As
per Logs TRAN-1 filed successfully. User neither submitted nor filed TRAN-2 and there were
no logs of save as well.

9.5 There was no case in sub-category B-2 and B-5. The details of TRAN-1 cases covered under
these sub-categories of Category B are also reflected in the Annexure 3 of these Minutes as Court
cases with details as in Table 5 below.
Table-5: TRAN-1 Cases Reported as Not having Technical Glitch
Sub
Catego
ry
Sub Category Description Cases received from Nodal
Officers
1 2 3
B-1 Cases in which as per GST system log, there was no evidences
of error during submission/filing of TRAN-1
05 (S. No 8 to 12 of
Annexure 3)
B-3 Cases in which filing of TRAN-1 Fresh/Revision Attempted
with No error/ No valid error reported
03 (S. No 13 to 15 of
Annexure 3)
B-4 TRAN-1 filed once but credit not received 01 (S. No 16 of Annexure 3)
B-6 TRAN-1 filed and TRAN-2 not attempted and no error in logs 02 (S. No 17 to 18 of
Annexure 3)
Sub Total 11

9.6 After going through the above cases, it was observed by the Committee that in case of cases at
Category B, no technical issues were found as reported by SVP, GSTN on the basis of GST system
logs. As, no technical issues had been observed in TRAN 1 filing in above Category B cases, Committee
decided not to allow reopening of the Portal for these cases, in line with the decision in earlier nine
ITGRC Meetings.
9.7 Considering the above submissions, Committee discussed the Court cases categorised as
technical glitch i.e. Category ‘A’ and after further elaboration and discussion, 07 cases of TRAN-1
pertaining to subcategories A1 and A5 of technical glitch as per Annexure-3, indicated in column No.
3 of Table 4 above were considered for allowing filing of TRAN 1/TRAN 2 in accordance with the Law
Committee recommendations regarding consequential benefits related to filing of TRAN 1 and TRAN
2.
9.8 The Committee also decided to recommend not to allow remaining 11 Court cases of TRAN-1
pertaining to Category ‘B’ as per Annexure-3 indicated in column No. 3 of Table-5 above in absence
of any evidence of technical/system errors in these cases.
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10. Decision on Agenda 2:
i. Considering the above submissions, Committee discussed the Court cases of technical glitch of
Category ‘A’, 07 cases of TRAN-1/TRAN-2 pertaining to subcategories A1 and A5 of technical glitch
as per Annexure-3, indicated in column No. 3 of Table-4 above were approved for allowing filing of
TRAN 1/TRAN 2 in accordance with the Law Committee recommendations regarding consequential
benefits related to filing of TRAN 1 and TRAN 2.
ii. The Committee also decided not to allow remaining 11 Court cases of TRAN-1/TRAN-2
pertaining to Category ‘B’ (Subcategories B1, B3, B4 and B6) as per Annexure-3 indicated in column
No. 3 of Table-5 above in absence of any evidence of technical/system errors in these cases, as was
decided in similar cases in past ten IT-GRC meetings.
Agenda 3: Cases Received as per Extended Scope of ITGRC in view of 32nd GST Council Decision.
11. Shri Dheeraj Rastogi, Joint Secretary, GST Council informed to the Committee that in 32nd
GST Council Meeting, agenda item 8 pertained to allowing IT-Grievance Redressal Committee
(ITGRC) to consider non-technical issues (errors apparent on the face of record). After discussion in
the GST Council, it was agreed to expand the mandate of the ITGRC and that “the ITGRC shall consider
on merits, the specific cases as covered under the orders of the Hon’ble High Court of Madras and by
any other Hon’ble High Court as sent by any State or Central authority, to the GST Council Secretariat
by 31st January, 2019. The ITGRC shall consider the listed cases (as informed by States / Centre before
31st January, 2019) where the following conditions were satisfied:
i. TRAN-1, including revision thereof, has been filed on or before 27th December, 2017 and there
is an error apparent on the face of the record (such cases of error apparent on the face of the
record will not cover instances where the there is a mistake like wrong entry of an amount e.g.
Rs.10,000/- entered for Rs.1,00,000/-); and
ii. The case has been recommended to the ITGRC through GSTN by the concerned jurisdictional
Commissioner or an officer authorised by him in this behalf (in case of credit of Central
taxes/duties, by the Central authorities and in the case of credit of State taxes, the State
authorities, notwithstanding the fact that the taxpayer is allotted to the Central or the State
authority).”
12. Accordingly, an OM dated 19.02.2019 was written to all States and CBIC to forward list of
eligible cases. Thereafter, GST Council Secretariat had received a total of 179 cases vis a vis extended
scope of ITGRC in 32nd GST Council Meeting and analysis of all these cases was presented in 6th
ITGRC and no case was allowed by the Committee. Further, another 22 cases received as per extended
scope of ITGRC were analysed and presented in 8th ITGRC wherein, Committee agreed to defer the
agenda item covering these cases. Thereafter, few more cases were received as per extended scope of
ITGRC and total 32 cases received as per extended scope of ITGRC (including the 22 cases of 8th
ITGRC deferred by ITGRC) were analysed and presented in 9th ITGRC. After going through the facts
of these 32 cases, 12 cases were allowed by the 9th ITGRC to rectify the non-technical glitch in TRAN-
1/TRAN-2. In 10th ITGRC 04 cases were received as per extended scope of ITGRC and placed before
the Committee. Out of these 04 cases 02 cases were allowed by the 10th ITGRC. Therefore, as per
extended scope of ITGRC till 10th ITGRC Meeting, only 14 cases (12 cases in 9th ITGRC and 02 cases
in 10th ITGRC) were allowed by the Committee.
13. In Agenda 3 of the present Meeting, another 05 cases received as per extended scope of ITGRC
were placed before ITGRC in Annexure 4. The analysis of these cases on the basis of 32nd GST Council
decision and mechanism specified in 8th ITGRC was presented before the committee as under:
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Table-6: Analysis of Cases Received as per Extended Scope of ITGRC
Category Description
No of
Cases
A
Sub
Category
Cases reported on account of Non-Technical error
A1 Recommended by jurisdictional tax authority with HC Order and having scenario
where the credit was entered in wrong column.
(i) Filed TRAN-1 but by mistake uploaded the details in table 7(d) instead of
uploading in the table 7(b) – (The case was placed in the 10th ITGRC held on
22.01.2020. However, the case was deferred due to the unavailability of the
High Court order.)
01
A2 Recommended by jurisdictional tax authority with HC Order but having scenario
other than wrong column entry
i. Filed TRAN 1 on 09.11.2017 but as per taxpayer the CENVAT Credit of
7.51 Cr not reflecting in TRAN-1. (Case was presented in the 9th ITGRC
but not allowed due to certain defeciencies. It was also stated that
Commissioner could resubmit after correcting deficiencies or take any
remedial step as per Law. Taxpayer filed Contempt petition COPC
02/2020)
ii. Failed to indicate the amount of credit to be transitioned, due to which the
credit pertaining to their closing balance was not credited to their electronic
credit ledger (Case was presented in the 1st ITGRC through GSTN. But in
absence of any technical glitch the case was not allowed by the Committee.
Case was again presented in the 9th ITGRC as “Non-technical glitch” but it
was not allowed as the case was not appearing to having an error apparent
on the face of the record)
iii. Taxpayer did not declare anything in part 7B of table 7 (a) of TRAN-1
therefore not permitted to fill any details in table 4 of TRAN-2 and did not
declare anything in table 7(d) of TRAN-1 therefore not permitted to fill any
details in table 5 of TRAN-2. (Case has never been presented in any
ITGRC)
iv. The last digit of the Cenvat Balance was missed resulting in short availment
of ITC (Case was presented in the 10th ITGRC and the Committee decided
that case may be sent to jurisdictional Commissionerate, CBIC & GSTN
for proper details whether the taxpayer had mentioned the amount Rs
1,34,84,304/- somewhere in the TRAN-1 filed and re-submit before
ITGRC along with the views of the CBIC)
04
Total 05

14. In view of extended scope of ITGRC in 32nd GST Council Meeting and subsequently the
mechanism/process approved in 8th ITGRC above 05 Cases as per Annexure 4 of the instant Minutes
were discussed in the Committee. It was observed that ‘Category A’ involved cases reported on account
of non-technical error which were received from jurisdictional officer of State/Centre. In the above table
based on the availability of recommendation of jurisdictional tax authority, Hon’ble High Court Order
and error type, Category-A was also divided in two subcategories as A1 and A2.
 Subcategory A1 was having case which was recommended by jurisdictional tax authority with
Hon’ble High Court Order, citing error apparent on face of record as having the scenario where
the credit was entered in wrong column while filing the TRAN-1 before due date.
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 Subcategory A2 was having case which was recommended by jurisdictional tax authority with
Hon’ble High Court Order but having the scenario other than wrong column entry while filing
the TRAN-1 before due date.

15. Considering the above submissions, Committee had further discussed subcategory wise cases
in view of extended scope of ITGRC in 32nd GST Council Meeting and subsequently the
mechanism/process approved in 8th ITGRC
16. Category A1 (01 Case)
i. M/s Popular Auto Dealers Pvt. Ltd (GSTIN-32AADCP6984G1Z8):
16.1 It was reported from the Kerala SGST tax authority that in this case taxpayer had filed TRAN-
1 before due date but by mistake uploaded the details in table 7(d) instead of table 7(b). The case was
having error of entry of credit in wrong column of TRAN-1. The case was earlier placed in the 10th
ITGRC held on 22.01.2020. However, the case was deferred due to the unavailability of details relating
to the High Court order. Subsequently, the High Court Order dated 17.01.2020 was received therefore,
the case was placed before the instant meeting of the Committee.
16.2 Committee had discussed the case and observed that the taxpayer had filed TRAN-1 by due
date i.e. 27.12.2017, having Hon’ble High Court orders and recommendation from jurisdictional officer
also. The error cited was an error apparent on face of record as having the scenario where the credit was
entered in wrong column while filing the TRAN-1 before due date. This was a verifiable fact which
could be ascertained from the already filed TRAN-1. Therefore, the case seemed to be squarely covered
by the extended scope of ITGRC in 32nd GST Council decision and subsequently criteria specified in
8th ITGRC.
17. Category A2 (04 Cases)
Subcategory A2 had 04 cases, which were recommended by jurisdictional tax authority with Hon’ble
High Court Order but having the scenario other than wrong column entry while filing the TRAN-1
before due date. These cases were having error not related to wrong column entry. Each case was
discussed by the Committee as under.

i. M/s Macleods Pharmaceuticals Ltd GSTIN- 02AAACM4100C1ZL, CWP 1551/2018: 17.1.1 It
was reported from the Shimla CGST tax authority that the taxpayer had filed TRAN 1 on 09.11.2017
but as per taxpayer claim the CENVAT Credit of 7.51 Cr did not reflect in TRAN-1. It was mentioned
in the letter of jurisdictional tax authority letter that GSTN vide mail dated 06.08.2018 had
communicated to the Commissionerate that TRAN-1 was successfully submitted on 26.10.2017 and
27.11.2017 but as per logs taxpayer had filed 0 (zero) in the disputed field instead of 7.51 Cr and no
logs of error evidencing any technical glitch faced by taxpayer were found.
17.1.2 This case was placed in 1st ITGRC at Category B (not had any technical glitch) by GSTN as
per circular 03.04.2018. As the case was not having any technical glitch as per system log analysis of
GSTN, 1st ITGRC did not recommend the case. Further, on the basis of recommendation of
jurisdictional tax authority and the Hon’ble High Court order the case was placed in 9th ITGRC as per
extended scope of ITGRC also, but the case was again not allowed as the criteria’s laid down by 32nd
GST Council Meeting were not fulfilled. It was also decided in the 10th ITGRC that jurisdictional tax
authority could resubmit such cases after correcting deficiencies with proper details whether the
taxpayer had mentioned the amount somewhere in the TRAN-1 filed and re-submit before ITGRC or
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take any remedial step as per Law. Field formation also not updated that the taxpayer had mentioned
the same amount (7.51 Cr) somewhere in the TRAN-1. Taxpayer had filed Contempt petition COPC
02/2020 in Hon’ble High Court. In view of decision of 10th ITGRC case was resubmitted again before
the instant ITGRC.
17.1.3 Committee had discussed the case and observed that as per extended scope of ITGRC the
error should be apparent on face of record as having the scenario where the credit was entered in wrong
column while filing the TRAN-1 before due date. Values posted in wrong column was a verifiable fact
which could be ascertained from the already filed TRAN-1. But, the instant case was not having such
scenario and having the situation where taxpayer had filed 0 (zero) in the disputed field instead of 7.51
Cr. The fact that 7.51cr ITC was available to taxpayer could not be verified from the record of already
filed TRAN-1, hence it was not considered as an error apparent on face of record. Therefore, the case
seemed to be not squarely covered by the extended scope of ITGRC as laid down by 32nd GST Council
decision and subsequently criteria specified in 8th ITGRC. Committee found that the case did not seem
to be qualified within the parameters recommended for considering reopening of the portal as per
extended scope of ITGRC.
ii. M/s Yokogawa India Ltd. GSTIN 29AAACY0840P1ZV WP 15854/2019:
17.2.1 It was reported from the Bengaluru CGST tax authority that the taxpayer had filed form GST
TRAN-1 on 12.12.2017 i.e. before due date but the credit relating to the closing balance of Cenvat credit
of Rs. 4,31,32,066/- in their ER-1 and ST-3 returns last filed were not transferred to their ledger. Under
the column “Cenvat Credit admissible as ITC” they had failed to indicate the amount of credit to be
transitioned, due to which the credit pertaining to their closing balance was not credited to their
electronic credit ledger. Taxpayer had tried to rectify the error by attempting to revise the TRAN-1
filed before 28.12.2017 but all their all attempts got unsuccessful. Taxpayer was seeking opportunity to
revise the TRAN-1 already filed.
17.2.2 Earlier the case was presented in the 1st ITGRC through GSTN, however in absence of any
technical glitch the case was not allowed by the Committee. Further, based on the recommendation of
jurisdictional tax authority the case was again presented in the 9th ITGRC as “Non-technical glitch” but
it was not allowed as the case was not appearing to having an error apparent on the face of the record
and criteria’s laid down by 32nd GST Council Meeting were not fulfilled .
17.2.3 Principal Chief Commissioner, Bengaluru CGST vide letter dated 18.03.2020 had again
submitted that under the column ‘Cenvat Credit admissible as ITC’ taxpayer had inadvertently indicated
0 (zero) and failed to indicate the amount of credit to be transitioned. Further, taxpayer tried to rectify
the bonafide error but faced technical glitches. Pr. CC, Bengaluru had again stated that this was a
“technical case” and requested to revisit the 1st ITGRC decision.
17.2.4 Committee had discussed the case and observed that as per extended scope of ITGRC the
error should be apparent on face of record as having the scenario where the credit was entered in wrong
column while filing the TRAN-1 before due date. Values posted in wrong column was a verifiable fact
which could be ascertained from the already filed TRAN-1. But, the instant case was not having such
scenario and having the situation where taxpayer had inadvertently indicated 0 (zero) and failed to
indicate the amount of credit to be transitioned. The fact that some ITC was available to taxpayer could
not be verified from the record of already filed TRAN-1 as it was indicated 0 (zero) by the taxpayer,
hence it was not considered as an error apparent on face of record. The jurisdictional officer or the
taxpayer both have not indicated anywhere that they had indicated the amount of Rs. 4,31,32,066/- in
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the TRAN-1 but it could not be carried forward. Therefore, the case seemed to be not squarely covered
by the extended scope of ITGRC as laid down by 32nd GST Council decision and subsequently criteria
specified in 8th ITGRC. Committee found that the case did not seem to be qualified within the
parameters recommended for considering reopening of the portal as per extended scope of ITGRC.
17.2.5 Further, the Principal Chief Commissioner, Bengaluru CGST had again stated that this
was a “technical case” and requested to revisit the 1st ITGRC decision. On this aspect SVP, GSTN had
clarified that the technical analysis and log verification of the case had already been done and presented
before the 1st ITGRC through GSTN. Before, 1st ITGRC the case was submitted through GSTN as per
CBIC Circular dated 03.04.2018 mentioning that the taxpayer had not faced any technical error while
filing/revising the TRAN-1. In absence of any technical glitch the case was not recommended by the
Committee. The facts and log analysis would remain constant from GSTN side. In view of the above
submission and clarification Committee found that the decision of 1st ITGRC could not be revisited as
requested by the jurisdictional tax authority.
iii. M/s Gillette India Ltd. (GSTIN-07AAACI3924J2ZL); W.P 2697/2018 & CM Appl. 11004/2018
dated 31.03.2018:
17.3.1 It was reported from the Delhi CGST authority that taxpayer had filed TRAN-1 before due
date. But the taxpayer did not declare anything in part 7B of table 7 (a) of TRAN-1 therefore not
permitted to fill any details in table 4 of TRAN-2 and did not declare anything in table 7(d) of TRAN-
1 therefore not permitted to fill any details in table 5 of TRAN-2 and ITC was not transferred to account.
The case was never been presented in any ITGRC so far.
17.3.2 Committee had discussed the case and observed that in the instant case TRAN-1 had been
filed before due date, High Court order was available, jurisdictional tax authority had recommended the
case but the error in instant case was not apparent on the face of record as not having error of credit
having been missed despite being mentioned in the form. As per extended scope of ITGRC the error
should be apparent on face of record as having the scenario such as where the credit was entered in
wrong column while filing the TRAN-1 before due date. Values posted in wrong column was a
verifiable fact which could be ascertained from the already filed TRAN-1, however, the instant case
was not having such scenario and having the situation where taxpayer did not declare anything in part
7B of table 7 (a) of TRAN-1 therefore not permitted to fill any details in table 4 of TRAN-2 and did not
declare anything in table 7(d) of TRAN-1 therefore not permitted to fill any details in table 5 of TRAN-
2 and ITC was not transferred to account. The fact that some ITC was available to taxpayer could not
be verified from the record of already filed TRAN-1, hence it was not considered as an error apparent
on face of record. Therefore, the case seemed to be not squarely covered by the extended scope of
ITGRC. Committee found that the case did not seem to be qualified within the parameters recommended
for considering reopening of the portal as per extended scope of ITGRC.
iv. M/s Tech Force Composites Pvt. Ltd. GSTIN 30AAACT6376M1Z4, W.P. No. 78/2019:
17.4.1 It was reported from the Goa CGST authority that after uploading the details in TRAN-1,
the assessee noticed that the last digit of Cenvat Balance i.e. ‘4’ of Rs. 1,34,84,304 was missed and
therefore instead of availing the amount of Rs. 1,34,84,304 they finally got the ITC of Rs. 13,48,430 in
TRAN-1 which resulted in short transfer of ITC of Rs. 1,21,35,874. In the instant case the Hon’ble High
Court in its order dated 27.09.2019 held that “the interest of justice will be served if the petitioner is
granted liberty to make representation to the CBIC and the CBIC is directed to consider such
representation for verification and bona fide of the claim made by the petitioner, no doubt in accordance
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with law and on its own merits, such representation will be made to the CBIC within 15 days from
today. If such representation is indeed made, the CBIC is directed to consider such representation in
the aforesaid terms and dispose of the same as expeditiously as possible and in any case within a period
of two months from the date the same is received by the CBIC”.
17.4.2 Based on the recommendation of the jurisdictional tax authority the case was presented in the
10th ITGRC as per extended scope of ITGRC and the Committee decided that case may be sent to
jurisdictional Commissionerate, CBIC & GSTN for proper details whether the taxpayer had mentioned
the amount Rs 1,34,84,304/- somewhere in the TRAN-1 filed and re-submit before ITGRC along with
the views of the CBIC.
17.4.3 Views of CBIC: GST Policy Wing, CBIC vide its letter dated 14.02.2020 had stated that
since due date of filing TRAN-1 under Rule 117(1) of the CGST rules has expired, the taxpayer’s
request can only be considered under Rule 117 (1A) of CGST Rules,2017 provided conditions thereof
are satisfied. Such request has to be examined by Nodal Officer of concerned jurisdictional
Commissionerate and be forwarded to GSTN/GST Council Secretariat as per the procedure provided
in the CBIC Circular dated 03.04.2018 and GSTN SOP dated 12.04.2018 for consideration and
recommendation by ITGRC/GST Council.
17.4.4 Views of jurisdictional Commissionerate: Jurisdictional tax authority vide its letter dated
24.12.2019 stated that Hon’ble High Court’s order has been accepted as the same being legal and proper
and no appeal is proposed against the same. Also, the verification of the credit declared in ER-1 returns
was conducted by the Range Superintendent and on verification it is seen that the credit of an amount
of Rs. 1,21,35,874/- is admissible to the assessee. Further, the jurisdictional tax authority vide its letter
dated 06.02.2020 had stated that figure Rs 1,34,84,304/- did not get reflected in TRAN-1 but a total
amount of Rs 14,38,566 was reflected which was the sum of Rs. 13,48,430 (CENVAT) + Rs. 90,136
(PLA). The assessee had furnished the copy of ER-1 for the month of June 2017 wherein the closing
balance of CENVAT account was reflected as Rs. 1,34,84,304 and the PLA balance had been shown as
Rs. 90,136. The figure of Rs 1,34,84,304/- was not indicated in form TRAN-1.
17.4.5 Committee discussed the case and observed that in the instant case TRAN-1 had been filed
before due date, High Court order was available, jurisdictional tax authority had recommended the case
but the error in instant case was not apparent on the face of record as error of transposition of values in
wrong column. As per extended scope of ITGRC the error should be apparent on face of record as
having the scenario where the credit was entered in wrong column while filing the TRAN-1 before due
date. Values posted in wrong column was a verifiable fact which could be ascertained from the already
filed TRAN-1, however the instant case was not having such scenario and having the situation where
taxpayer did not declare last digit of Cenvat Balance i.e. ‘4’ of Rs. 1,34,84,304 and therefore instead of
availing the amount of Rs. 1,34,84,304 they availed the ITC of Rs. 13,48,430 in TRAN-1 which resulted
in short availment of ITC of Rs. 1,21,35,874. The fact that Rs. 1,34,84,304 ITC was available to
taxpayer could not be verified from the record of already filed TRAN-1 as it was indicated as Rs.
13,48,430 by the taxpayer, hence it was not considered as an error apparent on face of record. Therefore,
the case seemed to be not squarely covered by the extended scope of ITGRC as laid down by 32nd GST
Council decision and subsequently criteria specified in 8th ITGRC. Committee found that the case did
not seem to be qualified within the parameters recommended for considering reopening of the portal as
per extended scope of ITGRC.

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18. Decision for Agenda 3
i. Allowed reopening of portal for 01 case of Subcategory A1 (Annexure 4) as per Extended Scope of
ITGRC decided in 32nd GST Council Meeting and subsequently the mechanism/process approved in 8th
ITGRC.
ii. Not found 04 cases of Subcategory A2 (Annexure 4) suitable to take decision as per extended scope
of ITGRC as laid down by 32nd GST Council decision and subsequently criteria specified in 8th ITGRC.
Agenda Item 4: Cases covered under the Adfert Technologies Pvt. Ltd judgement in view of
dismissal of SLP by Hon’ble Supreme Court filed by the UOI.

19. Shri Dheeraj Rastogi, Joint Secretary, GST Council informed to the Committee that the GST
Council, in its 26th meeting held on 10th March 2018, approved setting up of a Grievance Redressal
Mechanism to address IT issues or IT glitches where owing to glitches of GSTN, relief was needed to
be given to a section of taxpayers such as allowing filing of any Form or Return prescribed in law or
amending any Form or Return that has already been filed.
20. The Council authorized the GIC (GST Implementation Committee) to act as ITGRC (IT
Grievance Redressal Committee) with participation of CEO, GSTN and the DG(Systems), CBIC. As
per Circular 39/13/2018 dated 03.04.2018, IT Grievance Redressal Mechanism was put in place to
address only technical glitches.
21. Further, in 32nd GST Council Meeting, Council had approved to extend the scope of ITGRC to
also consider on merits, the specific cases as covered under the orders of the Hon’ble High Court of
Madras and by any other Hon’ble High Court as sent by any State or Central authority, to the GST
Council Secretariat having certain non-technical issues viz. errors apparent on the face of record, where
the following conditions were satisfied:
i. TRAN-1, including revision thereof, has been filed on or before 27th December, 2017 and
there is an error apparent on the face of the record (such cases of error apparent on the face of
the record will not cover instances where there is a mistake like wrong entry of an amount e.g.
Rs.10,000/- entered for Rs.1,00,000/-); and
ii. The case has been recommended to the ITGRC through GSTN by the concerned jurisdictional
Commissioner or an officer authorized by him in this behalf (in case of credit of Central
taxes/duties, by the Central authorities and in the case of credit of State taxes, the State
authorities, notwithstanding the fact that the taxpayer is allotted to the Central or the State
authority).

22. Scope of ITGRC:
Scope of ITGRC was approved by GST Council, on two occasions which was specified in CBIC
Circular 39/13/2018 dated 03.04.2018 and 32nd GST Council Meeting Minutes, as under:
i. As per Circular 39/13/2018 dated 03.04.2018, ITGRC was mandated to address only technical
glitches. (cases to come through GSTN)
ii. As per 32nd GST Council Decision, ITGRC was also mandated to address non-technical issues
(cases to route through GST Council Secretariat) with following conditions that in the cases
a. there shall be High Court directions
b. TRAN-1 should have been filed before due date i.e. 27.12.2017
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c. Errors apparent on the face of record should be there which should be other than a non-technical
issue
d. Clear recommendation from jurisdictional Commissioner should be there.

23. Based on above mechanism the scenario had emerged that if the case was not found fit for being
allowed to file/revise TRAN-I/II as per Circular 39/13/2018 dated 03.04.2018 and also the case was not
found suitable as per extended scope of ITGRC, field formations were given direction vide letter
13.11.2018 and 01.08.2019 issued by Commissioner (legal), CBIC to consider filing of review petition/
Writ Appeal/ SLP against the directions of Hon’ble High Courts.

24. Civil writ petitions in 102 different cases (Adfert Technologies Pvt. Ltd. & Ors v. Union of
India in CWP No. 30949 of 2018) were filed by various taxpayers before Hon’ble High Court, Punjab
and Haryana on account of them not being able to carry forward their unutilized CENVAT credit. The
issue involved being that these taxpayers could not file Form TRAN-1/ TRAN-2 and/ or they incorrectly
filed the said form by the “stipulated last date” provided as per Section 117 of CGST Rules, 2017 i.e.
December 27, 2017 and wished to file/ amend Form TRAN-1/ TRAN-2. The Petitioners had pleaded
that no time limit for availing transitional credit was prescribed under the relevant section of the said
Act but Rule 117 of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) provided for
a period of 90 days from the appointed day i.e. July 1st, 2017 which was extended from time to time &
the last date was December 27th, 2017.
25. The Hon’ble Punjab & Haryana High Court had passed an order dated 04.11.2019 in the matter
as under:
 GST is an electronic system-based tax regime and most of the people in India are not very
conversant with such electronic mechanisms.
 Accrued unutilized credits are a vested right of the Petitioners and cannot be taken away as
such by the Respondents just on account of procedural or technical grounds.
 The court also relied on the judgements cited by the Petitioners in the case of Siddharth
Enterprises Vs the Nodal Officer as well as Krish Authomotors Pvt. Ltd. Vs UOI and
others.
 directed the Respondents to permit the Petitioners to file or revise TRAN-1 either electronically
or manually on or before November 30th, 2019. The Respondents are at liberty to verify
genuineness of claim of Petitioners but nobody shall be denied to carry forward legitimate claim
of CENVAT/ITC on the ground of non-filing of TRAN-I by 27.12.2017.

26. Against the above order of Hon’ble High Court, Union of India had preferred SLP 4408/2020
in the Hon’ble Supreme Court. However, vide order dated 28.02.2020 Hon’ble Supreme Court has
dismissed the SLP in the matter and ordered that they were not inclined to exercise their jurisdiction
under Article 136 of the Constitution.

27. In view of the dismissal of CBIC SLP, the TRAN-1 claims of 102 parties covered under Hon’ble
High Court order in case of M/s Adfert Technologies Pvt. Ltd. could come forward for examination and
grant of TRAN-1 benefit in view of Hon’ble High Court order attaining finality. Moreover, there
appeared to be no scope and choice in these cases than to give the benefit of transitional credit through
reopening of the portal. It was therefore felt that such cases did not require to be further examined by
ITGRC as ITGRC had no scope to exercise its power in such cases as per its mandate decided by GST
Council and the clear cut directions of Concerned High Court. It was clarified by Commissioner, GST
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Policy-II that SLP against the above order of Hon’ble High Court was filed by Revenue in case of one
of the petitioners only, viz. M/s Adfert Technologies Pvt Ltd. Hon’ble Supreme Court dismissed the SLP
in-limine in specific facts and circumstances of the said case, without declaring any law in the matter.
Legal opinion is being sought whether order of Hon’ble High Court has attained finality or not in respect
of other 101 parties involved in the said order and whether the said order of Hon’ble High Court is
challengeable in respect of other 101 parties, as the facts and circumstances of various cases may vary
from case to case. Therefore, final view on the action as per direction of Hon’ble High Court in respect
of these 101 parties needs to be taken based on the decision regarding further legal action against order
of Hon’ble High Court in respect of these 101 parties.
28. Therefore, it was placed before the Committee that the issue may be discussed and field
formations of Centre/States may be clarified accordingly as under:
i. In cases where Hon’ble High Court/Supreme Court had given categorical finding and ordered
that taxpayer in that particular case be allowed to file/revise its TRAN-1/TRAN-2; the case be
examined for suitable action by jurisdictional Commissioner/State for deciding as to-
a. Whether file an appeal needs to be filed against that order at appropriate judicial forum; or
b. To accept the order leading to issuance of the directions by jurisdictional Central/State Tax
authority to GSTN to implement that order in writing.
In both above scenarios as such no role of ITGRC arises and cases need not be referred to ITGRC.
ii. In cases where the Hon’ble High Court/ Supreme Court had given the directions to examine the
taxpayer’s application/representation and process as per law/procedure and take appropriate
action vis a vis filing/revising its TRAN-1/TRAN-2, following may be initiated:
a. the case may be examined by jurisdictional Central/State Tax authority and technical
glitch cases may be referred to ITGRC through GSTN as per CBIC circulars dated
03.04.2018 and dated 04.02.2020.
b. If the case is covered under the extended scope of ITGRC as decided in 32nd GST Council
Meeting, such non-technical glitch cases may be checked and certified before sending by
the concerned Jurisdictional Commissioner/State along with clear recommendations to
GST Council Secretariat.
29. Committee had discussed above issues and discussions were held mainly regarding the
following aspects:
i. As Rule 117(1A) of CGST Rules had been amended and due date of filing TRAN-1 had been
extended to 31st March, 2020 in cases where recommendations of GST Council was made. So, till
which date the taxpayer can submit their representations about non-filing/ non-amendment of TRAN-
1/ TRAN-2 by due date due to technical glitches to field formations as per Rule 117(1A) read with
Circular 03.04.2018 and dated 04.02.2020?
ii. What to do in cases where Hon’ble High Court/Supreme Court had given categorical finding and
ordered that taxpayer in that particular case be allowed to file/revise its TRAN-1/TRAN-2 and the said
order has been accepted by the jurisdictional State/Centre tax field formations?
30. Above issues were discussed and Committee had observed as under:
30.1 For issue at para 29(i) above, it was observed that the Rule 117(1A) of CGST Rules, 2017 was
amended by notification no. 02/2020- CT dated 01 January 2020 and due date of filing TRAN-1 had
been extended upto 31st March, 2020 in cases covered in Rule 117 (1A) where recommendations of
GST Council was available to open portal. Similarly, due date of filing TRAN-2 had been extended to
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30th April, 2020 in those cases. One view emerged that the date 31st March, 2020 is the date by which
taxpayer shall file/revise TRAN-1 on portal after completing all the formalities i.e. representing before
Nodal Officer, decision by ITGRC and consequent relief/revision at GSTN. Therefore, the date by
which representation could be entertained from taxpayer shall be well before 31st March, 2020. As
such GSTN has only analysed and presented all cases received by them from the Nodal officers till
29.02.2020. On further deliberations, the view of ITGRC emerged that:
a. There was no time line given in the Rule 117 (1A) up to which a taxpayer could file
representation to Nodal Officers and only time limit mentioned in Rule 117(1A) is
31.03.2020 for filing TRAN-1 on the portal for the specified cases recommended by the
Council. Therefore, Committee shall not restrict the date of receipt of representations to
any date before the date mentioned in Rule 117(1A) i.e. 31st March, 2020. Hence, taking
in to account the date of 31st March, 2020 it was decided that all technical glitch cases
submitted before Nodal Officers till due date should be forwarded by Nodal officers to
GSTN following due procedure and GSTN shall examine all such cases and place before
the ITGRC for decision.
b. The letter of Commissioner GST, CBIC issued vide F. No. CBEC-20/10/16/2018-GST (Pt.
I)/352 dated 04/02/2020 and O. M. vide F. No. 71/Expansion-ITGRC/GSTC/2019 dated
06/02/2020 issued by GST Council Secretariat in the matter specifying timeline of 15th
February 2020 for Nodal officers to send details in the prescribed format to GSTN were
just to streamline and expedite the entire procedure.
30.2 For issue at para 29(ii) above, wherein it was observed that in respect of the cases not found
fit for being allowed to file/revise TRAN-I/II as per Circular 39/13/2018 dated 03.04.2018 by the
ITGRC in its meetings, field formations were given directions vide letter dated 13.11.2018 issued by
Commissioner (legal), CBIC to consider filing of review petition/ Writ Appeal/ SLP against the
directions of Hon’ble High Courts. Further, vide letter 01.08.2019, Commissioner (legal), CBIC had
directed field formations that before filing of review petition/ Writ Appeal/ SLP, it may be ensured that
the case was not eligible as per extended scope of ITGRC. Matching advise has also been given to
States through letters of GST Council. In cases where Hon’ble High Court/Supreme Court had given
categorical finding and ordered that taxpayer in that particular case be allowed to file/revise its TRAN-
1/TRAN-2, the case be examined for suitable action by jurisdictional Central/State Tax authority for
deciding as to-
a. Whether to file an appeal against that order at appropriate judicial forum; or
b. Whether to accept the said order and if the order is decided to be accepted, issuing the
directions in writing by jurisdictional Central/State authority to GSTN to implement that
order.
30.3 It was realised during discussions that in both above scenarios, as such no role of ITGRC arose
and cases need not be referred to ITGRC. In first scenario, field formations are empowered to file an
appeal against that order at appropriate judicial forum, as per procedure. However, in the second
scenario, once the order has been accepted by the jurisdictional authority and has attained finality, it
needs to be communicated in writing to GSTN with the approval of the competent authority of Centre/
State Tax to implement that order. On this aspect, it was discussed that a final decision regarding filing
writ appeal/ review petition/ SLP against any court order or acceptance of the concerned court order in
a time bound manner has to be taken by the jurisdictional Central Tax/ State Tax authorities as per
prescribed guidelines. In cases pertaining to Central Tax taxpayers, if it is decided by the jurisdictional
Central Tax Commissionerate with the approval of the Chief Commissioner concerned to accept the
said order of Hon’ble High Court/ Hon’ble Supreme Court as per prescribed procedure, then the same
needs to be communicated in writing to GSTN by the concerned Central Tax Commissionerate with
the approval of the Chief Commissionerate for implementation of the order of the Hon’ble Court.
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Similarly, in case of State Tax taxpayers, if the jurisdictional State Tax authorities decide to accept the
said order of Hon’ble Court, then it needs to be communicated in writing to GSTN by the jurisdictional
State Tax authorities with the approval of State Tax Commissioner for compliance of the order of
Hon’ble Court. On receiving of the communication from the jurisdictional field formation with the
approval of the Chief Commissioner of Central Tax or Commissioner of State Tax, as the case may be,
GSTN will take action for compliance of Court order for opening of the portal for the said taxpayer.
However, the jurisdictional tax authority needs to verify the correctness and eligibility of the said
transitional credit claimed by the taxpayers as per provisions of CGST Act 2017 and the rules thereof
and to take appropriate remedial action, if required.
31. Decision for Agenda 4:
a. The Committee agreed and directed that cases shall not be referred to ITGRC wherever an appeal
against the order of Court at appropriate judicial forum is decided to be filed.

b. The Committee agreed and directed that if the order of High Court to allow filing of TRAN-1/2
etc has been accepted by the jurisdictional Competent Authority of the Centre/ State Tax, then such
cases shall not be referred to ITGRC.

c. In cases pertaining to Central Tax taxpayers, if it is decided by the jurisdictional Central Tax
Commissionerate with the approval of the Chief Commissioner concerned to accept the said order of
Hon’ble High Court/ Supreme Court as per prescribed procedure, then the same needs to be
communicated in writing to GSTN by the concerned Central Tax Commissionerate with the approval
of the Chief Commissionerate for implementation of the order of the Hon’ble Court. Similarly, in case
of State Tax taxpayers, if the jurisdictional State Tax authorities decide to accept the said order of
Hon’ble Court, then it needs to be communicated in writing to GSTN by the jurisdictional State Tax
authorities with the approval of State Tax Commissioner for compliance of the order of Hon’ble Court.
On receiving of the communication from the jurisdictional field formation with the approval of the
Chief Commissioner of Central Tax or Commissioner of State Tax, as the case may be, GSTN will take
action for compliance of Court order for opening of the portal for the said taxpayer. However, the
jurisdictional tax authority will verify the correctness, genuineness and eligibility of the transitional
credit claimed by the taxpayers as per provisions of CGST Act 2017 and the rules thereof and will take
appropriate remedial action, if required.

d. All technical glitch cases submitted to Nodal Officers by the tax payers till 31st March, 2020
should be forwarded to GSTN as per SOP of GSTN and procedure specified in CBIC Circular
39/13/2018 dated 03.04.2018 and dated 04.02.2020. Thereafter, GSTN shall examine technical logs of
all such cases and place before the ITGRC for decision
e. The following issue shall be referred to the Law Committee through GSTN:
 whether the date prescribed under Rule 117(1A) is the last date for completion of all the
formalities including the filing/revision of TRAN-1/2 and whether the said date would need to
be extended again if the cases have been received upto 31.03.2020 by Nodal Officers and GSTN
but considered and approved after 31.03.2020 by ITGRC for being allowed to file/revise TRAN-
1/2.

Agenda for 40th GSTCM Volume 1
Page 169 of 318

ANNEXURE 1
TRAN 1/TRAN 2 Cases Sent by Nodal Officers to GSTN

Category Detailed Description Count of Taxpayer
A1 Processed with error. The taxpayer could not claim transitional credit
as the line items requiring declarations of earlier
existing law registration were processed with
error since the taxpayer had not added them in his
registration details.
66
A2 TRAN-1 not
attempted as per logs -
due to Registration
Issue and Return filed
after TRAN1 due date.
The taxpayers were not able to file TRAN-1 due
to technical issues and for which screenshots
proof has been submitted. These taxpayers have
faced challenges in filing of their first return and
all first return submission (GSTR-1/GSTR-3B)
has been done post TRAN-1 last date.
04
A4 Migration User - Got
New Registration post
TRAN-1 end date.

The taxpayer is a migrated taxpayer and has
taken registration post TRAN-1 end date with
effective date of registration as 1st July 2017.
04
A5 TRAN-1 filed and
error in TRAN-2.
As per Logs Tran-1 filed successfully. Error
recorded in database but no corresponding error
reported in logs.
01
B1 As per GST system
log, there are no
evidences of error or
submission/filing of
TRAN1.
As per GST System Logs there is no evidence
that the taxpayer has tried for Saving /
Submitting / Filing TRAN1

75

B2 TRAN-1
Fresh/Revision
Attempted with No
error/ No valid error
reported.
As per GST System Logs, the taxpayer has tried
for Saving / Submitting /Filing fresh or Revision
and there are no evidences of system errors in the
log.
38
B3 TRAN-1 Successfully
Filed as Per Logs with
No Valid Error
reported.
The taxpayer has successfully filed TRAN1 and
no technical error has been found.
36
B4 TRAN-1 filed once
but credit not
received.
Cases where the taxpayer has filed TRAN1 once
but no credit has been posted. No technical issues
has been observed in the logs.
21
B5 ISD Taxpayer Taxpayer is registered as ISD taxpayer on GST
portal and hence not entitled to Transition Credit.
01
Agenda for 40th GSTCM Volume 1
Page 170 of 318

B6 TRAN-1 filed and
TRAN-2 not
attempted and no error
in logs.
As per Logs Tran-1 filed successfully. User
neither submitted nor filed the form. No logs of
save as well. ITC ledger also not updated.
09
B7 TRAN-1 not filed,
hence Tran-2 not
attempted
As per Logs Tran-1 not filed. Table 7(a) &
section 7b or section 7(d) value has not been
declared from the Taxpayer hence Taxpayer was
not eligible for filing Tran-2. Also As per logs
User neither submitted nor filed the form. No
logs of save as well. ITC ledger also not updated.
01
B8 Tran-1 Filed, Tran-2
Fresh/Revision
Attempted with No
error or No valid error
reported
As per logs, taxpayer has filed Tran-2 for 072017
period before the due date but for later period
taxpayer has not tried to file. No error captured in
logs.
01
Total 257


Category A1: Cases where the taxpayer received the error ‘Processed with error. The taxpayer
could not claim transitional credit as the line items requiring declarations of earlier existing law
registration were processed with error since the taxpayer had not added them in his registration details
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Cons
tituti
on of
Busi
ness
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
CGST
Amount:
SGST
Amount:
State /
Central
Tax Zone
and
Commissi
onerate
Name
and
Designat
ion of
Nodal
Officer
Authoris
ed by
Name:
Designati
on: (Pr.
Chief
Commiss
ioner/Chi
ef
Commiss
ioner)
Juris
dicti
on
State
/Cen
tre
Email ID of
Nodal
Officer
1 02AABC
M1083B
1ZA
Morepe
n
Laborat
ories
Ltd.
Morepen
Laboratori
es Ltd.
Publi
c
Limit
ed
Com
pany
CGST
Rs.1,82,4
1,250/-
(Rs.
1,80,04,9
70/- in
respect of
C. Ex.
Registrati
on No.
AABCM
1083BX
M006 +
Rs.
Central
Tax Zone
Chandigarh
Commissio
nerate
Shimla
Sh. H. B.
Negi,
Commis
sioner
As per
Board
letter F
no.
267/7/201
8-CX.8
dated
04.04.201
8, the
Commissi
oner is
nodal
officer of
the CGST
Centr
e
hb.negi64@g
ov.in
Agenda for 40th GSTCM Volume 1
Page 171 of 318

2,36,280/
- in
respect of
C. Ex.
Registrati
on No.
AABCM
1083BX
M005)
2. Capital
goods
credit of
Rs.
6,36,976/
- in
respect of
C. Ex.
Registrati
on No.
AABCM
1083BX
M006
3. The
party
filed the
details in
TRAN-2
under
Column
7(a) for
Rs.
28,41,439
/- out of
which
credit of
Rs.
18,27,556
/- could
not be
transmitte
d due to
error
Commissi
onerate
2 05AAAC
M3025E
1Z5
M/s
Mahind
ra &
Mahind
ra Ltd.
M/s
Mahindra
&
Mahindra
Ltd.
Publi
c
Limit
ed
Com
pany
CGST
amount
Rs.
65,98,605
/-
Mr.
Anurag
Mishra,
(Deputy
Commis
sioner)
State anuragmishra
75@gmail.co
m
Agenda for 40th GSTCM Volume 1
Page 172 of 318

3 05AAIC
A1208P2
ZO
M/s
Alchem
y
Medici
ne Pvt
Ltd.
M/s
Alchemy
Medicine
Pvt Ltd.
Priva
te
Limit
ed
Com
pany
CGST
amount:-
96,03,214
.00
Uttarakhan
d
Mr.
Anurag
Mishra,
(Deputy
Commis
sioner)
Mrs.
Sowjanya
Commissi
oner Tax
State anuragmishra
75@gmail.co
m
4 05AAOF
K9776H
1ZN
KANH
A
STEEL
S
KANHA
STEELS
Partn
ershi
p
102544.7 Uttarakhan
d
Mr.
Anurag
Mishra,
(Deputy
Commis
sioner)
State anuragmishra
75@gmail.co
m
5 06AAAC
J4677K1
Z9
Jay
Shree
Polyme
rs Pvt.
Ltd
Jay Shree
Polymers
Pvt. Ltd
Priva
te
Limit
ed
Com
pany
CGST
Amount
1149610
SGST
Amount
156942
Gurugram
(West)
Haryana
Sh. Amit
Bhatia,
ETO-
GST,
HQ
Sh. Vijay
Kumar
Singh,
Additiona
l Excise
and
Taxation
Commissi
oner,
Haryana
State gsttihry@gm
ail.com
6 06AABF
C7175K
1ZA
Cure
Quick
Pharma
ceutical
Cure
Quick
Pharmace
utical
Partn
ershi
p
CGST-
816936
SGST -
202508
KARNAL,
Haryana
Sh. Amit
Bhatia,
ETO-
GST,
HQ
Sh. Vijay
Kumar
Singh,
Additiona
l Excise
and
Taxation
Commissi
oner,
Haryana
State gsttihry@gm
ail.com
7 06AACC
K6288R
1ZP
M/s
K.C.
Engine
ers Ltd
M/s K. C.
Engineers
Ltd
Publi
c
Limit
ed
Com
pany
CGST:
229024
SGST:
127469
Ambala,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
oner ,
Haryana
State gsttihry@gm
ail.com
8 06AAHF
G9924C
1ZG
GANE
SH
LUBRI
CANT
S
GANESH
LUBRIC
ANTS
Partn
ershi
p
231755 Kaithal,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
State gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 173 of 318

oner ,
Haryana
9 06AAJF
D3605P1
Z8
Decofl
oor
India
Decofloor
India
Partn
ershi
p
SGST
Amount:
955500
Panipat,
Haryana
Sh. Amit
Bhatia,
ETO-
GST,
HQ
Sh. Vijay
Kumar
Singh,
Additiona
l Excise
and
Taxation
Commissi
oner,
Haryana
State gsttihry@gm
ail.com
1
0
06AAOC
S0801N1
Z6
SA
AIR
WORK
S
INDIA
PRIVA
TE
LIMIT
ED
S.A
AIRWOR
KS
INDIA
PVT LTD
Priva
te
Limit
ed
Com
pany
CGST=7,
30,255/-
Gurugram
(North)
Haryana
Sh. Amit
Bhatia,
ETO-
GST,
HQ
Sh. Vijay
Kumar
Singh,
Additiona
l Excise
and
Taxation
Commissi
oner,
Haryana
State gsttihry@gm
ail.com
1
1
06ABSP
G9079J1
ZX
Gulsha
n
Kumar
Grover
Samrat
Enterprise
s
Propr
ietors
hip
SGST=29
3649/-
Faridabad
(North),
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
oner ,
Haryana
State gsttihry@gm
ail.com
1
2
06ALCP
B8569Q
1ZI
NARE
SH
KUMA
R
BANS
AL
MAHAD
EV
ENTERP
RISES
Propr
ietors
hip
789627 Kaithal,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
oner ,
Haryana
Centr
e
gsttihry@gm
ail.com
1
3
06BNIP
G4264J1
ZW
PANK
AJ
GOYA
L
D. C.
Udyog.
Propr
ietors
hip
SGST
90365
Bhiwani,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Centr
e
gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 174 of 318

Commissi
oner ,
Haryana
1
4
06BTUP
B7235A
1ZV
JAYA
NT
BANS
AL
SHRI
KRISHN
A
CONCRE
TE
PRODUC
TS
Propr
ietors
hip
1742079 Panchkula,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
oner ,
Haryana
State gsttihry@gm
ail.com
1
5
06CBYP
P8069F1
ZT
SURE
NDER
KUMA
R
VIMAL
TIMBER
STORE
Propr
ietors
hip
SGST
8259
Kurukshetr
a, Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
oner ,
Haryana
State gsttihry@gm
ail.com
1
6
08AABC
P1130E1
Z1
Prashan
t
Marble
s pvt.
Ltd
Prashant
Marbles
pvt. Ltd
Priva
te
Limit
ed
Com
pany
CGST -
250698
SGST -
134110
(Udaipur),
(GST
Division-G
Chittorgarh
, (GST
RANGE
XXIX
Chittorgarh
)
Ramday
al Sahu ,
Assissta
nt
Commis
sioner
Centr
e
ac-
chittorgarh@r
ajasthan.gov.i
n
1
7
08AAGC
B2904H
1ZW
BHAS
KAR
FOUR
WHEE
LS
PRIVA
TE
LIMIT
ED
BHASKA
R
FOURW
HEELS
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST -
1625341.
91
CIRCLE-
A, SIKAR,
AC/CTO
WARD
Kamal
Rohilla
(Assissa
nt
Commis
sioner)
State AC-
SIKAR@RA
JASTHAN.G
OV.IN
1
8
09AAAC
T5741N1
ZW

Tirupat
i Foam
Limited
M/s.
Tirupati
Foam
Limited
Publi
c
Limit
ed
Com
pany
CGST
Amount:
Rs.
22,58,275
SGST
Amount:
0
Central
Tax
Commissio
nerate:
G.B. Nagar
(Meerut
Zone)
Name:
Sh.
Ishendra
Kashyap
Designat
ion:
Assistant
Commis
sioner,
Name:
Sh.
Madan
Mohan
Singh
Designati
on:
Commissi
oner,
Centr
e
Juris
dicti
on
Ishendra.Kas
hyap@icegat
e.gov.in
Agenda for 40th GSTCM Volume 1
Page 175 of 318

Central
Tax
Central
Tax
1
9
09AAGC
C4913P1
Z7

Chimat
e
Techno
logy
Private
Limited
M/s.
Chimate
Technolog
y Private
Limited
Priva
te
Limit
ed
Com
pany
CGST
Amount:
Rs.
29,25,750
SGST
Amount:
Rs.
2,00,064.
94
Central
Tax
Commissio
nerate: G.
B. Nagar
(Meerut
Zone)
Name:
Sh.
Ishendra
Kashyap
Designat
ion:
Assistant
Commis
sioner,
Central
Tax
Name:
Sh.
Madan
Mohan
Singh
Designati
on:
Commissi
oner,
Central
Tax
Centr
e
Ishendra.Kas
hyap@icegat
e.gov.in
2
0
19AAAC
W3043Q
1ZV
WEST
BENG
AL
INDUS
TRIAL
DEVE
LOPM
ENT
CORP
ORATI
ON
LTD.
WEST
BENGAL
INDUST
RIAL
DEVELO
PMENT
CORPOR
ATION
LTD.
Publi
c
Limit
ed
Com
pany
CGST
amount
:8,81,74,5
79/- -
Kolkata
Zone and
Kolkata
CGST &
CX
Shri
Pawan
Kumar(J
oint
Commis
sioner)
Shri
Pawan
Kumar(Jo
int
Commissi
oner)
Centr
e
pawan.kumar
2009@gov.in
2
1
19AADC
S7513E1
ZE
SMIFS
LIMIT
ED
SMIFS
LIMITED
Publi
c
Limit
ed
Com
pany
CGST
amount
:16,42,06
4/-
Kolkata
Zone and
Kolkata
CGST &
CX
Shri
Pawan
Kumar(J
oint
Commis
sioner)
Shri
Pawan
Kumar(Jo
int
Commissi
oner)
Centr
e
pawan.kumar
2009@gov.in
2
2
19AAEC
S8679Q1
Z3
SUMA
NGAL
POLY
MERS
PRIVA
TE
LIMIT
ED
SUMAN
GAL
POLYME
RS
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST :
505356.0
0
SGST
:708714.6
1
(KOLKAT
A-
NORTH),(
SHYAMB
AZAR
DIVISION
),(RANGE-
V)
Smt.
Sima
Sarkar,
Senior
Joint
Commis
sioner
DEVI
PRASAD
KARAN
AM,
COMMIS
SIONER,
COMME
RCIAL
TAXES
Centr
e
sima.sarkar@
wbcomtax.go
v.in
2
3
19AAEC
T9735E1
Z0
Tashi
Air
Private
Limited
Tashi Air
Private
Limited
Foreg
in
Com
pany
5544382 State Shri
Pawan
Kumar
(Joint
Commis
sioner)
Shri
A.P.S
Suri
(Pr. Chief
Commissi
oner)
Centr
e
Pawan49.Ku
mar@icegate.
gov.in
Agenda for 40th GSTCM Volume 1
Page 176 of 318

2
4
19ACYP
A7009H
1ZB
PRAB
HAT
AGAR
WALA
RITIK
INTERN
ATIONA
L
Propr
ietors
hip
CGST-
205077.0
0
(West
Bengal),
(CHOWR
ANGHEE),
(ESPLAN
ADE)
Smt.
Sima
Sarkar,
Senior
Joint
Commis
sioner
Devi
Prasad
Karanam,
Commissi
oner,
Commerc
ial Taxes
State sima.sarkar@
wbcomtax.go
v.in
2
5
22AACC
C7479G
1ZN
CHHA
TTISG
ARH
STEEL
&
POWE
R
LIMIT
ED
CHHATT
ISGARH
STEEL &
POWER
LIMITED
Priva
te
Limit
ed
Com
pany
CGST
Amt:
3298702
(Chattisgar
h)
Deepak
Giri (
Joint
Commis
sioner)
CCT State deepakgiri.cct
d-cg@gov.in
2
6
24AAAC
L3332K2
ZQ
PANA
SONIC
ENER
GY
INDIA
CO,LT
D
PANASO
NIC
ENERGY
INDIA
CO,LTD
Publi
c
Limit
ed
Com
pany
22,24,498
/-
CGST
Vadodara-I
Satish
Dhavale
/
Commis
sioner
Ashok
Kumar
Mehta
Chief
Commissi
oner
Centr
e
commr-
cexvdr2@nic.
in
2
7
24AAAC
N1258L1
ZI
M/s
Norris
Medici
nes Ltd
M/s
Norris
Medicines
Ltd
Publi
c
Limit
ed
Com
pany
32,32,889
/-
CGST
Vadodara-
II
Satish
Dhavale
/
Commis
sioner
Ashok
Kumar
Mehta
Chief
Commissi
oner
Centr
e
commr-
cexvdr2@nic.
in
2
8
24AAAC
V4048A
1ZV
Vijay
Tanks
and
Vessels
Pvt.
Ltd.
Vijay
Tanks and
Vessels
Pvt. Ltd.
Priva
te
Limit
ed
Com
pany
3,86,141/
-
Vadodara-I Satish
Dhavale
/
Commis
sioner
Ashok
Kumar
Mehta
Chief
Commissi
oner
State commr-
cexvdr2@nic.
in
2
9
24AABC
U9683K
1ZR
HEMA
NT
MAND
LEWA
LA
UNITED
PETROF
ER
LIMITED
Priva
te
Limit
ed
Com
pany
CGST
Amount :
1854366
(SURAT),(
DIVISION
-II
SURAT),(
RANGE-I)
Smt.
S.V.Vor
aDeputy
Commis
sioner of
State
Tax,
Range-
16, Surat
Chirf
Commisii
oner of
SGST,
Gujarat
State
State
Juris
dicti
on
dc16-sur1-
gstn@gujarat.
gov.in
3
0
24AAFC
D6721M
1ZJ
Darsh
Pharma
chem
Ltd.
Darsh
Pharmach
em Ltd.
Priva
te
Limit
ed
Com
pany
27,99,530
/-
CGST
Vadodara-I
Satish
Dhavale
/
Commis
sioner
Ashok
Kumar
Mehta
Chief
Commissi
oner
Centr
e
commr-
cexvdr2@nic.
in
Agenda for 40th GSTCM Volume 1
Page 177 of 318

3
1
24AAJF
S2313R1
ZW
S. B.
ENGIN
EERS
S. B.
ENGINE
ERS
Partn
ershi
p
CGST:
(754314+
5250)=
7,59,564.
00
State Zone
COMMISS
IONARAT
E:
VADODA
RA
Shri D.
M. Patel
(Deputy
Commis
sioner)
Range:
11
Shri J. P.
Gupta
(Chief
Commissi
oner)
State dc11-
ct@gujarat.go
v.in
3
2
24ALCP
R1568D
1ZA
CHET
ANBH
AI
GIRDH
ARBH
AI
RATH
OD
PARUL
INDUST
RIAL
CORPOR
ATION
Propr
ietors
hip
SGST
amout :
310962.0
0
State
Commissio
ner
AMIT
TIWARI
(
Deputy
Comissi
oner
Chief.
Comissio
ner
State
3
3
26AAAC
J3727E1
ZV
Bharat
Insulati
on
Co.(Ind
ia) Pvt.
Ltd.
Bharat
Insulation
Co.(India)
Pvt. Ltd.
Priva
te
Limit
ed
Com
pany
77,38,205
/-
Daman
Commissio
nerate
Satish
Dhavale
/
Commis
sioner
Ashok
Kumar
Mehta
Chief
Commissi
oner
Centr
e
commr-
cexvdr2@nic.
in
3
4
27AAAC
A6035C
1Z7
Arcadia
Travels
Pvt.
Ltd.
Arcadia
Travels
Pvt. Ltd.
Priva
te
Limit
ed
Com
pany
7,57,897/
-
CGST,
Mumbai
South
Shri
Vinod
Nautiyal,
Assistant
Commis
sioner
Shri
Rajesh
Puri, Pr.
Commissi
oner
State Vinod1.Nauti
yal@icegate.
gov.in
3
5
27AAAC
I4913P1
Z9
M/s
Insto
Cosmet
ics Pvt.
Ltd
M/s Insto
Cosmetics
Pvt. Ltd
Priva
te
Limit
ed
Com
pany
23,38,569
/-
(it
include
Rs 2174/-
of Edu.
Cess and
HSE
Cess)
Maharashtr
a
Shri
Mahipal
Singh
Joint
Commis
sioner
Shri
K.V.S.Sin
gh
Commissi
oner,
CGST &
CX,
Nashik
Centr
e
mahipal.s81
@nic.in
3
6
27AAAC
J6284E1
ZJ
J K
INVES
TO
TRAD
E
(INDIA
)
LIMIT
ED
J K
INVESTO
TRADE
(INDIA)
LIMITED
Publi
c
Limit
ed
Com
pany
CGST:
193823
WAGLE
I.E._503
Mrs.
Kalyanes
hwari B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commissi
oner of
State Tax,
Maharash
tra state
State gstit.state@m
ahagst.gov.in
3
7
27AAAC
Z4491R1
ZF
ZEN
TURK
EY
SOLU
ZEN
TURKEY
SOLUTIO
Priva
te
Limit
ed
SGST :
1,24,353/
-
BHIWAN
DI_503
Mrs.
Kalyanes
hwari B.
Patil(De
Mr.
Sanjeev
Kumar,
Commissi
State gstit.state@m
ahagst.gov.in
Agenda for 40th GSTCM Volume 1
Page 178 of 318

TIONS
PVT
LTD
NS PVT
LTD
Com
pany
puty
Commis
sioner of
State
Tax,
Mahavik
as)
oner of
State Tax,
Maharash
tra state
3
8
27AAFP
S4093J1
Z8
Ashish
Vasanji
Shah
Ashish
Steel
Propr
ietors
hip
1325105
& 62039
Maharashtr
a
Shyam
K.
Mahanta
,
Addition
al
Commis
sioner
Rajesh
Sanan,
Commissi
oner
Centr
e
shyam.mahan
ta@gov.in &
shyam.mahan
ta@icegate.g
ov.in
3
9
27AAHC
S9834Q1
ZC
Sumira
n
Autom
ation
Sumiran
Automatio
n
Priva
te
Limit
ed
Com
pany
4456540 Palghar
Commissio
nerate
Nilay
Bunker
Rakesh
Kumar
Centr
e
Nilay1.Bunke
r@icegate.go
v.in
4
0
27AALC
S1388K1
ZR
Centrio
Lifespa
ces Ltd.
Centrio
Lifespaces
Ltd.
Publi
c
Limit
ed
Com
pany
99,97,015
/-
Mumbai
West
Shri
Ganapati
T
Chougul
e,
Assistant
Commis
sioner
Shri.
Sandeep
Puri,
Commissi
oner
State Ganapati.Cho
ugule
@icegate.gov
.in
4
1
27AAM
CA0621
Q1ZE
ALIVI
RA
ANIM
AL
HEAL
TH
LIMIT
ED
VIJAY
GAS
INDUST
RY
Publi
c
Limit
ed
Com
pany
CGST:
99036
SGST:
36542128
WAGLE
I.E._504
Mrs.
Kalyanes
hwari B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commissi
oner of
State Tax,
Maharash
tra state
State gstit.state@m
ahagst.gov.in
4
2
27AAM
CS4231
N1ZW
OMR
Realty
Pvt.
Ltd.
OMR
Realty
Pvt. Ltd.
Priva
te
Limit
ed
Com
pany
55,96,302
/-
CGST,
Mumbai
South
Shri
Vinod
Nautiyal,
Assistant
Commis
sioner
Shri
Rajesh
Puri, Pr.
Commissi
oner
State Vinod1.Nauti
yal@icegate.
gov.in
4
3
27ADVP
G7998M
1Z8
NITIN
RAMD
AS
GAVA
NDE
M/s
SMAART
Pharmace
uticals
Propr
ietors
hip
6,83,973/
-
Maharashtr
a
Shri
Mahipal
Singh
Joint
Commis
Shri
K.V.S.Sin
gh
Commissi
oner,
Centr
e
mahipal.s81
@nic.in
Agenda for 40th GSTCM Volume 1
Page 179 of 318

sioner,
CGST&
CX
Nashik
CGST &
CX,
Nashik
4
4
33AAAC
B8917G
1ZU
BHAR
TI
AIRTE
L
SERVI
CES
LIMIT
ED
BHARTI
AIRTEL
SERVICE
S
LIMITED
Publi
c
Limit
ed
Com
pany
CGST
Amount:
Rs
8,47,498/
-
SGST
Amount:
Rs
9,141/-
Chennai
Zone,
Chennai
North
Commissio
nerate
Shri M.
Sreedhar
Reddy,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
4
5
33AAAC
I1509F1
Z7
INTEG
RATE
D
ENTE
RPRIS
ES
(INDIA
)
PRIVA
TE
LIMIT
ED
INTEGR
ATED
ENTERP
RISES
(INDIA)
LTD
Priva
te
Limit
ed
Com
pany
CGST
Amount:
Rs13,25,
707/-
Chennai
Zone,
Chennai
North
Commissio
nerate
Shri M.
Sreedhar
Reddy,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
4
6
33AAAC
L3395A1
ZY
Leo
Metal
WorkPr
ivate
Limited
Leo
MetalWor
kPrivate
Limited
Priva
te
Limit
ed
Com
pany
TRAN
1/Rs.6,73
,301/-
STATE J. Rasal
Doss
Solomon
, Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT State dc2cs@ctd.tn
.gov.in
4
7
33AAAF
O0068J1
ZI
ON
LOAD
GEAR
S
ON
LOAD
GEARS
Partn
ershi
p
CGST
Amount:
Rs
9,69,699/
-
SGST
Amount:
Rs
12,67,066
/-
Chennai
Zone,
Chennai
North
Commissio
nerate
Smt P.
Hemavat
hi,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
4
8
33AABC
G3365J1
ZP
GODR
EJ
CONS
UMER
PROD
UCTS
LTD.
GODREJ
CONSUM
ER
PRODUC
TS LTD.
Publi
c
Limit
ed
Com
pany
Rs
36,01,897
/-
Chennai
Zone,
Chennai
North
Commissio
nerate
Smt P.
Hemavat
hi,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
Agenda for 40th GSTCM Volume 1
Page 180 of 318

4
9
33AABC
H7295J1
ZB
HERM
ES I
TICKE
TS
PRIVA
TE
LIMIT
ED
HERMES
I
TICKETS
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST
Amount:
Rs
16,88,843
/-
Chennai
Zone,
Chennai
South
Commissio
nerate
Shri K.
M.
Ravicha
ndran,
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
State comp.chennai
north@gov.in
5
0
33AABC
N3010H
1Z5
PMA
CONT
ROLS
INDIA
LIMIT
ED
PMA
CONTRO
LS INDIA
LTD
Publi
c
Limit
ed
Com
pany
CGST
Amount:
Rs.12,43,
695/-
Chennai
Zone,
Chennai
South
Commissio
nerate
Shri K.
M.
Ravicha
ndran,
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
5
1
33AABC
S5323E1
ZU
SRINI
VAS
FINE
ARTS
PVT
LIMIT
ED
SRINIVA
S FINE
ARTS (P)
LTD.
Priva
te
Limit
ed
Com
pany
CGST
Amount:
Rs.
27,73,314
Chennai
Zone,
Madurai
Commissio
nerate
Shri M.
Sreedhar
Reddy,
Principal
Commis
sioner
Shri CP
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
5
2
33AACC
D4171G
1Z0
DONG
SUNG
AUTO
MOTI
VE
INDIA
PRIVA
TE
LIMIT
ED
DONG
SUNG
AUTOM
OTIVE
INDIA
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST
Amount:
Rs.13,42,
869/-
Chennai
Zone,
Chennai
Outer
Commissio
nerate
Smt P.
Hemavat
hi,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
5
3
33AACC
I5198J1Z
B
RAVA
GO
SHAH
POLY
MERS
PRIVA
TE
LIMIT
ED
RAVAGO
SHAH
POLYME
RS PVT
LTD.
Priva
te
Limit
ed
Com
pany
CGST
Amount:
Rs.1,82,5
4,103/-
Chennai
Zone,
Chennai
Outer
Commissio
nerate
Smt P.
Hemavat
hi,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
5
4
33AACF
A0367N
1ZK
ASIA
LEAT
HERS
ASIA
LEATHE
RS
Partn
ershi
p
SGST
Amount:
Rs
26,56,093
/-
Chennai
Zone,
Chennai
North
Commissio
nerate
Shri K.
M.
Ravicha
ndran,
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
Agenda for 40th GSTCM Volume 1
Page 181 of 318

5
5
33AADC
B0147R1
ZM
BHAR
TI
TELE
MEDI
A
LIMIT
ED
BHARTI
TELEME
DIA
LIMITED
Publi
c
Limit
ed
Com
pany
TRAN-
1/CENV
AT
CREDIT
Rs.10,69,
783/-
STATE J Rasal
Doss
Solomon
, Deputy
Commis
sioner/S
ystem
Analyst
Name: Sri
M.A.
Siddique,
I.A.S
Designati
on:
Principal
Secretary/
Commissi
oner of
Commerc
ial Taxes
State dc2cs@ctd.tn
.gov.in
5
6
33AADC
T0557D1
ZR
TJSV
STEEL
FABRI
CATIO
N AND
GALV
ANIZI
NG
(INDIA
)
LIMIT
ED
TJSV
STEEL
FABRIC
ATION
AND
GALVAN
IZING(IN
DIA)
LIMITED
Publi
c
Limit
ed
Com
pany
CGST
Amount:
Rs
49,50,151
/-
Chennai
Zone,
Coimbator
e
Commissio
nerate
Shri M.
Sreedhar
Reddy,
Principal
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
5
7
33AEOP
J8373D1
ZD
JOHN
ROSE
J.R.INDU
STRIES
Propr
ietors
hip
CGST
Amount:
Rs.1,29,6
23/-
Chennai
Zone,
Chennai
Outer
Commissio
nerate
Shri K.
M.
Ravicha
ndran,
Commis
sioner
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centr
e
comp.chennai
north@gov.in
5
8
36AAAC
B8917G
1ZO
BHAR
TI
AIRTE
L
SERVI
CES
LIMIT
ED
BHARTI
AIRTEL
SERVICE
S
LIMITED
Publi
c
Limit
ed
Com
pany
278522 Begumpet Radha
Sindhiya
Linga,
Assistant
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commissi
oner,
State
Taxes,
Telangan
a
State ac_gstn@tgct
.gov.in
5
9
36AAAC
P4072C1
ZS
PROC
TER &
GAMB
LE
HOME
PROD
UCTS
PRIVA
TE
LIMIT
ED
PROCTE
R &
GAMBLE
HOME
PRODUC
TS
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
38247150 Hyderabad
Rural STU-
3
Radha
Sindhiya
Linga,
Assistant
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commissi
oner,
State
Taxes,
Telangan
a
State ac_gstn@tgct
.gov.in
Agenda for 40th GSTCM Volume 1
Page 182 of 318

6
0
36AABF
F7473M
1ZZ
FRAM
E
CRAF
T
FRAME
CRAFT
Partn
ershi
p
469663 HYDER
NAGAR -
II
Radha
Sindhiya
Linga,
Assistant
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commissi
oner,
State
Taxes,
Telangan
a
State ac_gstn@tgct
.gov.in
6
1
36AAGF
S4294J1
ZQ
SOMA
NI
BROT
HERS
SOMANI
BROTHE
RS
Partn
ershi
p
1577957 Charminar Radha
Sindhiya
Linga,
Assistant
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commissi
oner,
State
Taxes,
Telangan
a
State ac_gstn@tgct
.gov.in
6
2
37AAAC
B8917G
1ZM
Bharti
Airtel
Service
s
Limited
Bharti
Airtel
Services
Limited
Publi
c
Limit
ed
Com
pany
Rs.3,00,7
70/-
State -
Andhra
Pradesh
S.Sekhar
, Joint
Commis
sioner
(ST), (IT
),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR,
IAS
CHIEF
COMMIS
SIONER(
ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
6
3
37AAAC
N6932H
1ZD
NACL
INDUS
TRIES
LIMIT
ED
NACL
INDUST
RIES
LIMITED
Publi
c
Limit
ed
Com
pany
CGST:
8,68,456/
-
CGST,
VISAKHA
PATNAM
ZONE
S.
Faheem
Ahmed,
Principal
Commis
sioner
Chief
Commissi
oner,
Visakhap
atnam
Zone
State commr-
gstvskp@gov
.in
6
4
37AARF
P5934H2
ZN
PAVIT
HRA
FOAM
PROD
UCTS
PAVITH
RA
FOAM
PRODUC
TS
Partn
ershi
p
CGST :
658480
State -
Andhra
Pradesh
S.Sekhar
, Joint
Commis
sioner
(ST), (IT
),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR,
IAS
CHIEF
COMMIS
SIONER(
ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
Agenda for 40th GSTCM Volume 1
Page 183 of 318

6
5
37AAUP
N4226B
1ZN
NAGE
SWAR
A RAO
GUNA
SRI
VENKAT
AWARA
ENTERP
RISES
Propr
ietors
hip
CGST
AMOUN
T
Rs.6,52,1
85-00
State -
Andhra
Pradesh
S.Sekhar
, Joint
Commis
sioner
(ST), (IT
),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR,
IAS
CHIEF
COMMIS
SIONER(
ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
6
6
37ABDP
A3240Q
1ZO
UMA
MAHE
SWAR
A RAO
ADUS
UMILL
I
TECHNO
WELD
INDUST
RIAL
WORKS
Propr
ietors
hip
CGST:
34,627/-
CGST,
VISAKHA
PATNAM
ZONE
S.
Faheem
Ahmed,
Principal
Commis
sioner
Chief
Commissi
oner,
Visakhap
atnam
Zone
State commr-
gstvskp@gov
.in

Category A2: TRAN-1 not attempted as per logs - due to Registration Issue and Return filed after
TRAN1 due date. The taxpayers were not able to file TRAN-1 due to technical issues and for which
screenshots proof has been submitted. These taxpayers have faced challenges in filing of their first
return and all first return submission (GSTR-1/GSTR-3B) has been done post TRAN-1 last date.
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Const
itutio
n of
Busin
ess
Amount
of Credit
to be
claimed in
TRAN-1
(in Rs.)
CGST
Amount:
SGST
Amount:
State /
Central
Tax Zone
and
Commiss
ionerate
Name
and
Designat
ion of
Nodal
Officer
Authorise
d by
Name:
Designatio
n: (Pr.
Chief
Commissi
oner/Chief
Commissi
oner)
Juris
dictio
n
State/
Centr
e
Email ID of
Nodal
Officer
6
7
08AAGF
G4193E1
ZE
GANP
ATI
MOTO
RS
GANP
ATI
MOTO
RS
Partn
ership
CGST -
3161711
Centre GST
RANGE-
XXXVI -
HANUM
ANGAR
H-I
Centr
e
ac.ctd.hgarh-
b@rajasthan.
gov.in
6
8
08AAMF
J2554J1Z
1
Jain
Auto
Corp
Jain
Auto
Corp
Partn
ership
CGST -
1043705
SGST -
692769
Circle-
Chittogar
h,AC/CT
O ward
Ramdaya
l Sahu ,
Assisstan
t
Commiss
ioner
State ac-
chittorgarh@
rajasthan.gov
.in
Agenda for 40th GSTCM Volume 1
Page 184 of 318

6
9
29AAGC
C3921P1
Z7
CHET
TINA
D
MAN
GALO
RE
COAL
TERM
INAL
PRIVA
TE
LIMIT
ED
(CMC
TPL)
CHET
TINA
D
MAN
GALO
RE
COAL
TERM
INAL
PRIVA
TE
LIMIT
ED
(CMC
TPL)
Comp
any
(Priva
te
Limit
ed
Comp
any)
CGST
99,08,451/
-
Bangalore
/Mangalo
re
Shri
Sanjay
Pant,
Principal
Commiss
ioner
Shri D. P.
Nagendra
Kumar,
Prinicipal
Chief
Commissio
ner
Centr
e
comexmng@
nic.in
7
0
37AAKF
D7487J1
ZQ
DREA
MS
WORL
D
DREA
MS
WORL
D
Partn
ership
CGST
AMOUNT
:Rs.2,67,6
69 SGST
AMOUNT
:Rs.2,67,6
69
Centre -
Kakinada
Town
S.Sekhar,
Joint
Commiss
ioner
(ST), (IT
), Andhra
Pradesh
SRI
PEEYUSH
KUMAR,I
AS CHIEF
COMMISS
IONER(ST
),
ANDHRA
PRADESH
Centr
e
ap-
jcgstn@apct.
gov.in

Category A4: Migration User - Got New Registration post TRAN-1 end date. The taxpayer is a
migrated taxpayer and has taken registration post TRAN-1 end date with effective date of registration
as 1st July 2017.
S
.
N
o.
GSTIN Legal
Name
Trade
Name
Consti
tution
of
Busine
ss
Amou
nt of
Credit
to be
claime
d in
TRAN
-1 (in
Rs.)
CGST
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax
Zone
and
Commiss
ionerate
Name
and
Design
ation
of
Nodal
Officer
Authorise
d by
Name:
Designatio
n: (Pr.
Chief
Commissi
oner/Chief
Commissi
oner)
Jurisd
iction
State/
Centr
e
Email ID of
Nodal Officer
7
1
24AAGCA
9645N1Z6
Hubto
wn Bus
Termin
al
(Vadod
ara)
Hubto
wn Bus
Termin
al
(Vadod
ara)
Private
Limite
d
Compa
ny
58,86,2
43/-
Vadodara
-I
Satish
Dhaval
e /
Commi
ssioner
Ashok
Kumar
Mehta
Chief
Commissio
ner
State commr-
cexvdr2@nic.i
n
Agenda for 40th GSTCM Volume 1
Page 185 of 318

Pvt.
Ltd.
Pvt.
Ltd.
7
2
27AAHCP
7199M1ZH
PCL
SHIPPI
NG
PVT.L
TD.
PCL
SHIPPI
NG
PVT.L
TD.
Private
Limite
d
Compa
ny
90,69,2
26/- (*)
CGST &
CE,
MUMBA
I EAST
Shri
Kunal
Kashya
p,
Joint
Commi
ssioner
SHRI
M.V.S.
CHOUDA
RY,
Principal
Commissio
ner
Centre kunal.kashyap
81@gov.in
7
3
33AAGCC
6040B1ZB
ILV
DISTR
IPARK
(MWC
)
PRIVA
TE
LIMIT
ED
Private
Limite
d
Compa
ny
CGST
Amoun
t
Rs.289
94153/-
Chennai
Zone,
Chennai
South
Commiss
ionerate
Smt P.
Hemav
athi,
Princip
al
Commi
ssioner
Shri CP
Rao,
Chief
Commissio
ner,
Chennai
Zone
Un
Alloca
ted
comp.chennai
north@gov.in
7
4
34AGZPR2
303J1Z1
RAVI
NDRA
SINGH
RATH
ORE
BHAV
ANI
MARK
ETING
COMP
ANY
Proprie
torship
SGST
Amoun
t: Rs
2,97,97
5/-
Chennai
Zone,
Puducher
ry
Commiss
ionerate
Smt P.
Hemav
athi,
Princip
al
Commi
ssioner
Shri C. P.
Rao, Chief
Commissio
ner,
Chennai
Zone
Un
Alloca
ted
comp.chennai
north@gov.in

CATEGORY A5: TRAN1 FILED AND ERROR IN TRAN2: As per Logs Tran-1 filed
successfully. Error recorded in database but no corresponding error reported in logs.
S.
N
o.
GSTIN Lega
l
Nam
e
Tra
de
Na
me
Constit
ution
of
Busine
ss
Amou
nt of
Credi
t to
be
claim
ed in
TRA
N-1
(in
Rs.)
CGS
T
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax Zone
and
Commissi
onerate
Name
and
Design
ation of
Nodal
Officer
Authorised
by
Name:
Designatio
n: (Pr.
Chief
Commissio
ner/Chief
Commissio
ner)
Jurisdi
ction
State/
Centre
Email ID of
Nodal Officer
Agenda for 40th GSTCM Volume 1
Page 186 of 318

7
5
27AACPT3
443L1ZE
Surin
der
Krish
anlal
Thap
ar
Niti
n
Mo
tors
Propriet
orship
13,31,
015/-
CGST,
Mumbai
South
Shri
Vinod
Nautiya
l,
Assista
nt
Commi
ssioner
Shri Rajesh
Puri, Pr.
Commissio
ner
State Vinod1.Nautiyal
@icegate.gov.in




Category B1: Cases in which as per GST system log, there are no evidences of error or
submission/filing of TRAN1. As per GST System Logs, the taxpayer has neither tried for saving
/ submitting or Filing TRAN1.
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Cons
tituti
on of
Busi
ness
Amou
nt of
Credit
to be
claime
d in
TRAN
-1 (in
Rs.)
CGST
Amou
nt:
SGST
Amou
nt:
State /
Centra
l Tax
Zone
and
Comm
issione
rate
Name
and
Designa
tion of
Nodal
Officer
Authoris
ed by
Name:
Designat
ion: (Pr.
Chief
Commis
sioner/C
hief
Commis
sioner)
Jurisdictio
n
State/Cent
re
Email ID of
Nodal
Officer
7
6
03AAA
CE6808
K1ZR
ESSEN
FORGE
PRIVATE
LIMITED
ESSAN
FORGE P
LTD
Priva
te
Limit
ed
Com
pany
CGST
AMO
UNT
26114
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
7
7
03AAA
CG6089
J1ZI
G S
RADIAT
ORS
LIMITED
G S
RADITO
RS LTD
Publi
c
Limit
ed
Com
pany
CGST
AMO
UNT
76844
90
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
7
8
03AAA
FC5808
J1ZR
CHANDI
RICE
MILLS
CHANDI
RICE
MILL
SUNAM
Partn
ershi
p
SGST
AMO
UNT
8217
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
Agenda for 40th GSTCM Volume 1
Page 187 of 318

7
9
03AAC
CG8741
R1Z5
G S
ENGITEC
H
PRIVATE
LIMITED
G S
ENGG
TECH P
LTD
Priva
te
Limit
ed
Com
pany
CGST
AMO
UNT
55728
07
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
8
0
03AAT
PG8315
P1Z7
GAGAN
GUPTA
Dharam
Pal &
Sons
Propr
ietors
hip
CGST
AMO
UNT
46185
4
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
8
1
03AKL
PS5855J
1ZN
SUKH
AMRIT
SINGH
M/s
Unique
Motors
Propr
ietors
hip
CGST
AMO
UNT
41687
60
Punjab Pawan
Garg
Vivek
Pratap
Singh
Centre detcldh@pu
njab.gov.in
8
2
03ALLP
G4850E
1ZF
SOURAV
GOEL
B.K.
ENTERP
RICES
Propr
ietors
hip
CGST
AMO
UNT
26256
7
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
8
3
03APHP
M2329
G1Z7
VINAY
MAHAJA
N
M/s VK
Iron Store
Industries
Propr
ietors
hip
68107
6
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
8
4
03AUZ
PD6264
G1ZE
BHAGW
AN
DASS
KRISHA
N
TRADIN
G CO.
Propr
ietors
hip
CGST
AMO
UNT
13027
6
SGST
AMO
UNT:
44974
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
8
5
03FXM
PS4446
C1ZD
SUMAN M/s Param
Steel
Industries
Propr
ietors
hip
CGST
AMO
UNT
22157
3
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@pu
njab.gov.in
8
6
05AAH
CA5831
F1ZY
M/S Amit
Autowhee
ls private
limited
M/S Amit
Auto
wheels
private
limited
Priva
te
Limit
ed
Com
pany
CGST
Amou
nt :
RS-
98949
05.53
Uttarak
hand
Anurag
Mishra,
Deputy
Commis
sioner
Sowjany
a
Commiss
ioner Tax
State anuragmishr
a75@gmail.
com
8
7
05AMK
PA7039
D1ZF
M/s Shree
Shyam
Scrap
Traders
M/s Shree
Shyam
Scrap
Traders
Propr
ietors
hip
ITC
amoun
t
Rs.
3,58,3
Mr.
Anurag
Mishra,
(Deputy
State anuragmishr
a75@gmail.
com
Agenda for 40th GSTCM Volume 1
Page 188 of 318

89.50/
-
Commis
sioner)
8
8
06AAC
CV3551
G1ZH
BINATO
NE
TELECO
MMUNIC
ATION
PVT LTD.
BINATO
NE
TELECO
MMUNIC
ATION
PVT LTD.
Publi
c
Limit
ed
Com
pany
CGST
Amt.
Rs.
54631
77
Gurugr
am
(South)
,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
8
9
06AAD
CK2121
Q1ZI
KAFF
APPLIAN
CES
INDIA
PRIVATE
LIMITED
KAFF
APPLIAN
CES
(INDIA)
PVT.
LTD.
Priva
te
Limit
ed
Com
pany
CGST
Amt.
Rs.
1,73,0
3,154.
39
Gurugr
am
(South)
,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
0
06AAE
CB0249
F1Z4
BLISS
REFRIGE
RATION
PRIVATE
LIMITED
BLISS
REFRIGE
RATION
PVT LTD
Priva
te
Limit
ed
Com
pany
CGST
=8,19,
330/-
Gurugr
am
(North)
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
1
06AAE
FU3019
M1Z2
United
Overseas
United
Overseas
Partn
ershi
p
SGST
Amou
nt:
62500
0
Panipat
,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST,
HQ
Sh. Vijay
Kumar
Singh,
Addition
al Excise
and
Taxation
Commiss
ioner,
Haryana
State gsttihry@gm
ail.com
9
2
06AAF
CD2995
K1Z9
M/S
DATONG
MACHA
NIC AND
ELECTRI
C
M/S
DATONG
MACHA
NIC AND
ELECTRI
C
Priva
te
Limit
ed
Com
pany
NOT
SHO
WN
BY
THE
DEAL
ER
Rewari
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
State gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 189 of 318

PRIVATE
LIMITED
PRIVATE
LIMITED
Commiss
ioner ,
Haryana
9
3
06AAFP
J6031R1
ZF
Dhanraj
Jain
Savitri
Steel
Industries
Propr
ietors
hip
CGST
=1708
299
SGST
=8416
4
Sonepa
t,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
4
06AAG
FA0878
E1ZO
AFFLAT
US
INTERN
ATIONA
KL
AFFLAT
US
INTERN
ATIONA
L
Partn
ershi
p
CGST
-
30475
96
Gurugr
am
(West),
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
5
06AAN
CA6088
L1Z2
Ambar
Autotech
Pvt Ltd
Ambar
Autotech
Pvt. Ltd.
Priva
te
Limit
ed
Com
pany
CGST:
20602
9
Faridab
ad
(West),
HArya
na
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
6
06ACLP
R9177N
1ZK
SITA
RAM
Shri
Bhagwan
Sita Ram
Propr
ietors
hip
SGST
44396
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
7
06AECP
S1308B
1Z4
Saroj
Sharma
Shiv Auto
Mobiles
Propr
ietors
hip
SGST
=3344
00/-
Faridab
ad
(North)
,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
State gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 190 of 318

Commiss
ioner ,
Haryana
9
8
06AEN
PA2441
N1ZI
Jindu Ram
Arora
JJ
Engineeri
ng Works
Propr
ietors
hip
SGST
=1308
59/-
Faridab
ad
(North)
,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
9
9
06AEV
PK9265
L1ZK
NARESH
KUMAR
Pawan
Trading C
ompany.
Propr
ietors
hip
SGST
38702
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
Centre gsttihry@gm
ail.com
1
0
0
06AGJP
N1422G
1ZP
Naresh Hare
Krishna
Trading
Company
Propr
ietors
hip
SGST
Amou
nt =
31955
9
CGST
Amou
nt =
93600
Hisar,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
1
0
1
06AGSP
B4532E
1ZN
SUNIL
KUMAR
BANSAL
Sunil
Trading
Company
Propr
ietors
hip
SGST
92608
3
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
1
0
2
06AGU
PK6969
L1ZC
SANTOS
H
KUMAR
Shyam
Enterprise
s
Propr
ietors
hip
SGST
11307
3
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
State gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 191 of 318

Commiss
ioner ,
Haryana
1
0
3
06AIJP
M0591R
1ZM
NIRMAL
A
MITTAL
Nirmal
Trading.
Propr
ietors
hip
SGST
10855
7
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
Centre gsttihry@gm
ail.com
1
0
4
06AMO
PK0430
E1ZG
DINESH
KUMAR
Dinesh
Trading
Company
Propr
ietors
hip
SGST
13560
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
Centre gsttihry@gm
ail.com
1
0
5
06ANW
PG1250
H1Z0
RAM
KUMAR
GARG
Grag
Motors
Propr
ietors
hip
SGST
800
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
1
0
6
06BHK
PK7074
E1Z8
ASHOK
KUMAR
Shiv Iron
Store
Propr
ietors
hip
SGST
10559
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
1
0
7
06CJBP
A1182
M1ZF
abhishek Nand
Kishore
Ram
Parsad
Propr
ietors
hip
SGST
12267
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
State gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 192 of 318

Commiss
ioner ,
Haryana
1
0
8
08AAC
CK2045
G2ZS
REX
PIPES
AND
CABLES
INDUSTR
IES
LIMITED
REX
PIPES
AND
CABLES
INDUSTR
IES
LIMITED
Publi
c
Limit
ed
Com
pany
CGST
-
93206
3
CIRCL
E-A,
SIKAR
,
AC/CT
O
WARD
Kamal
Rohilla
(Assissa
nt
Commis
sioner)
State AC-
SIKAR@R
AJASTHAN
.GOV.IN
1
0
9
08AAG
CB9064
N1Z2
BLOW
TECHNO
LOGY
PRIVATE
LTD
BLOW
TECHNO
LOGY
PRIVATE
LTD
Priva
te
Limit
ed
Com
pany
CGST
-
33980
2
State AC-
CIRCL
E B
HANU
MANG
ARH
State ac.ctd.hgarh-
b@rajasthan.
gov.in
1
1
0
08AAIC
P0593Q
1ZO
PARASV
NATH
CARS
PVT LTD
(PARASA
VNATH
CARS
PRIVATE
LIMITED
)
PARASV
NATH
CARS
PVT LTD
(PARASA
V NATH
CARS
PRIVATE
LIMITED
)
Priva
te
Limit
ed
Com
pany
CGST
-
35267
50
State Circle-
A,
Sriganga
nagar,
AC /
CTO
Ward
State ac.ctd.hgarh-
b@rajasthan.
gov.in
1
1
1
08AAJH
K7065G
1ZY
KARAN
KUMAR
MADAN
HUF
BHAGW
ATI
TYRES
HUF CGST
-
13541
9.26
Centre GST
RANGE
-
XXXVII
-
HANU
MANG
ARH-II
Centre ac.ctd.hgarh-
b@rajasthan.
gov.in
1
1
2
08AAK
FT3910
A1ZI
TIJARIA
LED IND.
TIJARIA
LED IND.
Partn
ershi
p
CGST
-
31876
4
(CEN
VAT)
AC/CT
O
WARD
,
Circle-
E,
Jaipur-
I,
Comm
ercial
Taxes
Dept.
Ram
Prasad
Verma
(Deputy
Commis
sioner)
State ac-jaipur-
e@rajasthan.
gov.in
Agenda for 40th GSTCM Volume 1
Page 193 of 318

1
1
3
08AAL
FC0582
C1ZO
CHARBH
UJA
MARBLE
&
GRANIT
E
CHARBH
UJA
MARBLE
&
GRANIT
E
Partn
ershi
p
CGST
-
68749
2
State
Tax,
Udaipu
r
Narendr
a Mohan
Bhamu,
Joint
Commis
sioner
(Adm),
State
Tax
Officer,
Ward-
Iii,
Circle-
C,
Udaipur
State acto.fnr.c3@
rajasthan.go
v.in
1
1
4
08AAR
FM3263
C2Z7
M.K.
ENTERP
RISES
M.K.
ENTERP
RISES
Partn
ershi
p
CGST
-
81576
8.5
AC/CT
O
WARD
,
Circle-
E,
Jaipur-
I,
Comm
ercial
Taxes
Dept.
Ram
Prasad
Verma
(Deputy
Commis
sioner)
State ac-jaipur-
e@rajasthan.
gov.in
1
1
5
08AAV
CS7051
D1Z0
SIROT
SEEDS
AND
CHEMIC
AL IND
P. LTD
SIROT
SEEDS
AND
CHEMIC
AL IND
P. LTD
Priva
te
Limit
ed
Com
pany
CGST
-
20183
7
Centre GST
RANGE
-XXXVI
-
HANU
MANG
ARH-I
Centre ac.ctd.hgarh-
b@rajasthan.
gov.in
1
1
6
08ABO
PG1655
N1Z7
MAHAV
EER
PRASHA
D
GODARA
KISAN
SALES
CORPOR
ATION
Propr
ietors
hip
SGST
-
21381
2
Suratga
rh-
Srigang
anagar
Kamal
Raj
Songara
Assistan
t
Commis
sioner
State ac-
suratgarh@r
ajasthan.gov.
in
1
1
7
08ABO
PG3705
D1ZX
ARUNDA
GUPTA
(ARUNA
GUPTA)
ANKSHU
TECH
(ANKSU
TECH)
Propr
ietors
hip
CGST
-
20151
5
Alwar P. R.
Meena,
Deputy
Commis
sioner
State ac-bhiwadi-
b@rajasthan.
gov.in
1
1
8
08ABQ
PG5416
P1Z2
JAGDISH
RAI
GARG
S S
PESTICI
DE &
FERTILIZ
ER (M/S
Propr
ietors
hip
CGST
-
31955.
75
SGST
State Circle-
A,
Hanuma
ngarh -
Ward-1
State ac.ctd.hgarh-
b@rajasthan.
gov.in
Agenda for 40th GSTCM Volume 1
Page 194 of 318

S.S.PESTI
CIDES &
FERTILIZ
ERS
HMO)
-
22132
1
1
9
08ABV
PG0490
N1Z1
RAKESH
KUMAR
GUPTA
KUMAR
SANITAT
IONS
(KUMAR
SANITAT
ION)
Propr
ietors
hip
CGST
-
50208
7
Centre GST
RANGE
-
XXXVII
-
HANU
MANG
ARH-II
Centre ac.ctd.hgarh-
b@rajasthan.
gov.in
1
2
0
08ADPP
C9863R
1ZG
RAJESH
KUMAR
CHHABR
A (RJESH
KUMAR
CHHABR
A)
LUXMI
SALES
Propr
ietors
hip
CGST
-
35378
5.8
State Circle-
B,
Hanuma
ngarh,
AC /
CTO
Ward
State ac.ctd.hgarh-
b@rajasthan.
gov.in
1
2
1
08AETP
S1816H
1Z2
MAHESH
KUMAR
SEKHSA
RIA
JAMNA
DASS
MAHESH
KUMAR
Propr
ietors
hip
SGST
-
34247
5
Suratga
rh-
Srigang
anagar
Kamal
Raj
Songara
Assistan
t
Commis
sioner
Centre ac-
suratgarh@r
ajasthan.gov.
in
1
2
2
08AFKP
S3125D
1ZJ
SHANTI
DEVI
SHARMA
ALANKA
R
ENGINEE
RS
Propr
ietors
hip
CGST
-
28650
4
SGST
-
14423
92
State
Tax,
Udaipu
r
Dinesh
Kumar
Tailor,
Assistan
t
Commis
sioner,
State
Tax,
Circle-
C,
Udaipur
State ac.udaipur@
rajasthan.go
v.in
1
2
3
08AXIP
S3032R
1ZT
NEMICH
AND
SHARMA
FATEHP
UR
AUCTIO
N HOUSE
Propr
ietors
hip
SGST
-
22483
0
(Circle-
A,
Sikar -
Ward-
2)
Kamal
Rohilla
(Assissa
nt
Commis
sioner)
State AC-
SIKAR@R
AJASTHAN
.GOV.IN
1
2
4
19AAG
CS2217
N1Z1
SAVERA
DIGITAL
INDIA
PVT.
LTD.
SAVERA
DIGITAL
INDIA
PVT.
LTD.
Priva
te
Limit
ed
Com
pany
CGST
-
10,31,
178.00
(West
Bengal
),
(DHA
RMAT
OLA),
Smt.
Sima
Sarkar,
Senior
Joint
Devi
Prasad
Karanam
,
Commiss
ioner,
State sima.sarkar
@wbcomtax
.gov.in
Agenda for 40th GSTCM Volume 1
Page 195 of 318

(BOW
BAZA
R)
Commis
sioner
Commer
cial
Taxes
1
2
5
21AAE
FK5458
J1ZB
KAMDA
R
AGENCI
ES
KAMDA
R
AGENCI
ES
Partn
ershi
p
SGST:
0
CGST:
0
STATE Dipanka
r Sahu,
Joint
Commis
sioner of
CT &
GST
(IT)
Shri
Sushil
Kumar
Lohani,
IAS,
Commiss
ioner of
CT &
GST,
ODISHA
Cuttack - I
City Circle
dcctitp@odi
shatax.gov.i
n
1
2
6
22AAG
CS2217
N1ZE
SAVERA
DIGITAL
INDIA
PRIVATE
LIMITED
SAVERA
MARKET
ING
AGENCY
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST:
8,73,5
72/-
Chhatti
sgarh
Deepak
Giri,
Joint
Commis
sioner
State
Tax
CCT Centre deepakgiri.c
ctd-
cg@gov.in
1
2
7
22AAJF
K4392C
1ZK
KRISHA
K SATHI
KRISHA
K SATHI
Partn
ershi
p
CGST:
54628
8
SGST:
84074
3
Chhatti
sgarh
Deepak
Giri,
Joint
Commis
sioner
State
Tax
CCT Centre deepakgiri.c
ctd-
cg@gov.in
1
2
8
24ABO
FS7165
H1ZQ
SAFE
GRUH
UDHYOG
SAFE
GRUH
UDHYOG
Partn
ershi
p
SGST
15084
3
Centre,
Divisio
n-3,
Surat,
Range
3
N. S.
Pandor,
Deputy
Commis
sioner
Of State
Tax,
Surat
CHIEF
COMMI
SSIONE
R
State dc15-sur1-
gstn@gujara
t.gov.in
1
2
9
27AAA
CM5118
Q1Z4
MURZEL
LO
METAL
FINISH
SYSTEM
S
PRIVATE
LIMITED
MURZEL
LO
METAL
FINISH
SYSTEM
S
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST
-
15596
01
Centre
Jurisdic
tion,
Range -
III /
State
Jurisdic
tion,
Vilepar
le -
East_7
04
(Jurisdi
ctional
Office)
Shilpa
V. Patil,
State
Tax
Officer
(C-946),
Nodal
Division
-06,
Mumbai
stoc946.050
9@gmail.co
m
Agenda for 40th GSTCM Volume 1
Page 196 of 318

1
3
0
27AAA
FE6788
K1ZW
EFFICIE
NT
ENGINEE
RING
EFFICIE
NT
ENGINEE
RING
Partn
ershi
p
CGST
Amou
nt :
16076
01.43

SGST
Amou
nt :
29935
9.00
VILEP
ARLE-
EAST_
501
(Jurisdi
ctional
Office)
/
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mahavik
as)B.
Patil
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State
kalyani.pb@
mahagst.gov
.in,
1
3
1
27AAB
CV9796
J1ZG
V2 TECH
VENTUR
ES
PRIVATE
LIMITED
V2 TECH
VENTUR
ES
PRIVATE
LIMITED
Priva
te
Limit
ed
Com
pany
CGST
Amou
nt: Rs.
77,62,
994/-
CGST
Mumba
i Zone,
Belapu
r
Commi
ssioner
ate
Manpree
t Arora,
Commis
sioner
Sungita
Sharma,
Pr. Chief
Commiss
ioner
Centre Manpreet.Ar
ora@icegate.
gov.in
1
3
2
27AAD
CD4027
A1Z9
Dhruvika
Chemicals
Trading
Pvt. Ltd.
Dhruvika
Chemicals
Trading
Pvt. Ltd.
Priva
te
Limit
ed
Com
pany
14445
316
Mahara
shtra
Shyam
K.
Mahanta
,
Additio
nal
Commis
sioner
Rajesh
Sanan,
Commiss
ioner
Centre shyam.maha
nta@gov.in
1
3
3
27AAN
PY2907
R1ZN
RADHES
HYAM
RAMDA
YAL
YADAV
YADAV
STEEL
Propr
ietors
hip
CGST:
3001
SGST:
15507
8
WAGL
E
I.E._70
2
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State gstit.state@
mahagst.gov
.in
1
3
4
27AELP
T3760P
1ZL
SHEMIN
JITENDR
A
THACKE
R
GLOBAL
PETROC
HEM
Propr
ietors
hip
CGST
:
2,41,9
37/-
BHIW
ANDI_
605
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State gstit.state@
mahagst.gov
.in
Agenda for 40th GSTCM Volume 1
Page 197 of 318

Mahavik
as)
1
3
5
27AKN
PS5283J
1ZD
ARUN
MAHAD
EV
SAWANT
VIJAY
GAS
INDUSTR
Y
Propr
ietors
hip
CGST
:
39,13,
572/-
SGST
:
10,76,
382/-
BHIW
ANDI_
607
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State gstit.state@
mahagst.gov
.in
1
3
6
27AOY
PK5885
R1ZE
ZAIFULL
AH
SHAFAT
MOHAM
MED
KHAN
BRIGHT
TRADIN
G
COMPAN
Y
Propr
ietors
hip
CGST:
41421
WAGL
E
I.E._70
4
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State gstit.state@
mahagst.gov
.in
1
3
7
29AAB
FK9347
B1ZB
M/s.
Karnataka
Metal
Company
Ltd.
M/s.
Karnataka
Metal
Company
Ltd.
Partn
ershi
p
Rs.
62,25,
284/-
Excise
duty
paid
on
stocks
availa
ble
with
the
taxpay
er as
on
30.06.
2017.
Zone:
Bengal
uru
Central
Tax
Zone
Commi
ssioner
ate:
Bengal
uru
South
Central
Tax
Commi
ssioner
ate
Dr. Anil
K.
Nigam,
Commis
sioner of
Central
Tax,
Bengalu
ru South
Commis
sionerat
e,
Bengalu
ru
As
mentione
d in SOP
on IT
grivance,
as per
CBIC
letter No.
267/7/20
18 CX.8
dtd.
04.04.20
18, the
Commisi
soners of
CGST is
appointe
d as
Nodal
Officer
for IT
grievanc
es
Centre commr-
cexblr1@nic
.in
Agenda for 40th GSTCM Volume 1
Page 198 of 318

1
3
8
29AIEP
B8281E
1ZA
Shri.
Jeetendra
Kumar
Babulal
M/s.Rajas
hree
Etnerprise
s, Hospet
Propr
ietors
hip
79558
9
Central
Tax
Zone:
Belaga
vi
Commi
ssioner
ate
Shri.
Shivaji.
H.
Dhange,
Commis
sioner
Shri.
D.P.
Nagendr
a Kumar,
Pr. Chief
Commiss
ioner
Centre sh.dange@g
ov.in
1
3
9
32AAM
FS8117
N1ZQ
SKYLINE
BUILDER
S
SKYLINE
BUILDER
S
Partn
ershi
p
CGST
:
10195
828
Commi
ssioner
ate of
State
GST
Dept.
Sunil
Kumar
V State
Tax
Officer
Anand
Singh I
A S
Commiss
ioner of
State
GST
Departm
ent
State vksuni.ctd@
kerala.gov.in
1
4
0
32BIBP
M6643P
1ZX
VALLIY
OTIL
MANUK
UTH
MUNEER
YES YES
MARKET
ING
Propr
ietors
hip
SGST:
12766
29
Commi
ssioner
ate of
State
GST
Dept.
Sunil
Kumar
V State
Tax
Officer
Anand
Singh I
A S
Commiss
ioner of
State
GST
Departm
ent
State vksuni.ctd@
kerala.gov.in
1
4
1
33AAD
CG0679
D1ZX
GANTNE
R
INSTRU
MENTS
INDIA
PRIVATE
LIMITED
GANTNE
R
INSTRU
MENTS
(INDIA)
PVT.
LTD.
Priva
te
Limit
ed
Com
pany
CGST
Amou
nt:
Rs.15,
70,342
/-
Chenna
i Zone,
Chenna
i South
Commi
ssioner
ate
Shri K.
M.
Ravicha
ndran,
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenn
ainorth@gov
.in
1
4
2
33AAG
PW9079
F1Z7
LEELA
WILSON
WILLIA
M
METALS
Propr
ietors
hip
TRAN
-
1/Rs.1
2,708/
-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/P
N
PALAYA
M
dc2cs@ctd.t
n.gov.in
1
4
3
33AAPF
R3329C
1ZD
RADHA
AUTOM
OBILES
RADHA
AUTOM
OBILES
Partn
ershi
p
CGST
Amou
nt:
Rs.42,
90,197
/-
Chenna
i Zone,
Chenna
i Outer
Commi
ssioner
ate
Shri M.
Sreedhar
Reddy,
Principa
l
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenn
ainorth@gov
.in
Agenda for 40th GSTCM Volume 1
Page 199 of 318

1
4
4
33ADA
PC6098
D1ZY
DAMBIK
A
CHANDR
ASEKAR
A RAJU
CASCY
FORGE
PRODUC
TS
Propr
ietors
hip
CGST:
44491
2.03
SGST:
92282.
77
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/PA
TTARAVA
KKAM
dc2cs@ctd.t
n.gov.in
1
4
5
33AED
PA4881
L1ZJ
CHANDR
ASEKAR
A RAJU
ANURAD
HA
COLD
FORM
FASTEN
ERS
Propr
ietors
hip
SGST:
36110.
03
Centre J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT RANGE II dc2cs@ctd.t
n.gov.in
1
4
6
33ANV
PS3216
L1ZH
KORIPEL
LA
SITHA
GENUIN
E
LEATHE
R
Propr
ietors
hip
TRAN
1 /ITC
AMO
UNT
CLAI
MED
IS
1,62,0
30/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT state dc2cs@ctd.t
n.gov.in
1
4
7
33AVR
PS5695
K1ZK
PRABHA
KARAN
SIVARO
HINI
PADMAS
HRI
PAINTIN
G TOOL
AND
ROLLER
S
Propr
ietors
hip
TRAN
-1
SGST:
Rs
1,78,0
00/-
CGST:
Rs.91,
000/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
Name:
Sri M.A.
Siddique,
I.A.S
Designati
on:
Principal
Secretary
/Commis
sioner of
Commer
cial
Taxes
State/Thiru
parankundr
am circle
dc2cs@ctd.t
n.gov.in
1
4
8
37AAQ
PN7012
B1ZT
BRAHMI
AH
NUKALA
SRI
LAKSHM
I
GANAPA
THI
TRADER
S
Propr
ieter
36223
00
Centre
-
Bhavan
ipuram
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
SSIONE
R(ST),
ANDHR
A
Centre ap-
jcgstn@apct.
gov.in
Agenda for 40th GSTCM Volume 1
Page 200 of 318

PRADES
H
1
4
9
37ABEP
A8639G
1ZN
Manoj
Kumar
Agrawal
Shree
Govardha
n Plastics
Propr
ietors
hip
SGST:
Rs.4,4
7,923/
-
State -
Andhra
Prades
h
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
SSIONE
R(ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
1
5
0
37ACN
FS8392J
1Z6
Sri
Vardhan
Consrtucti
ons
Sri
Vardhan
Consrtucti
ons
Partn
ershi
p
SGST:
Rs.
5,63,3
52/-
State -
Andhra
Prades
h
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
SSIONE
R(ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
Category B2: Cases where TRAN 1 Fresh/Revision Attempted with No error or No valid error
reported: As per GST System Logs, the taxpayer has tried for Saving / Submitting/Filing
Revision and there are no evidences of system errors in the log.
S
.
N
o
.
GSTIN Legal
Name
Trade Name Cons
tituti
on of
Busi
ness
Amou
nt of
Credi
t to be
claim
ed in
TRA
N-1
(in
Rs.)
CGS
T
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax
Zone
and
Commi
ssioner
ate
Name
and
Designa
tion of
Nodal
Officer
Authoris
ed by
Name:
Designat
ion: (Pr.
Chief
Commis
sioner/C
hief
Commis
sioner)
Jurisdictio
n
State/Cent
re
Email ID of
Nodal
Officer
Agenda for 40th GSTCM Volume 1
Page 201 of 318

1
5
1
05AQU
PG7970
R1ZQ
KRATI
GARG
A K
ENTERPRIS
ES
Prop
rietor
ship
85348 Uttarak
hand
Anurag
Mishra,
Deputy
Commis
sioner
State anuragmishr
a75@gmail.
com
1
5
2
05BAFP
S1797A
1ZR
VIJAY
SHARM
A
RAHUL
TYRES
Prop
rietor
ship
47859
9/-
Uttarak
hand
Anurag
Mishra,
Deputy
Commis
sioner
State anuragmishr
a75@gmail.
com
1
5
3
05CDA
PS9169
P1ZO
RAM
PRASA
D
SINGH
SHRI RAM
ENTERPRIS
ES
Prop
rietor
ship
72695 Uttarak
hand
Anurag
Mishra,
Deputy
Commis
sioner
State anuragmishr
a75@gmail.
com
1
5
4
06AAH
PT6236
G1ZJ
Nisha
Tyagi
Rachna
Enterprises
Prop
rietor
ship
SGST
=1622
73/-
Faridab
ad
(North),
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
1
5
5
06AEG
PG0033
D1ZC
MURLI
MANO
HAR
GOYAL
Shree
Shyam Wire
Prop
rietor
ship
SGST
97659
Bhiwan
i,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commiss
ioner ,
Haryana
State gsttihry@gm
ail.com
1
5
6
06AERP
R9333L
1ZO
Gagan
Rawal
Vision India Prop
rietor
ship
SGST
Amou
nt:
10000
0
Panipat,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST,
HQ
Sh. Vijay
Kumar
Singh,
Addition
al Excise
and
Taxation
Commiss
ioner,
Haryana
State gsttihry@gm
ail.com
1
5
7
06BPOP
G1804C
1ZD
Ankur
Garg
Ankur
Trading
Company
Prop
rietor
ship
SGST
Amou
nt =
10746
5
Hisar,
Haryan
a
Sh.
Amit
Bhatia,
ETO-
GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
State gsttihry@gm
ail.com
Agenda for 40th GSTCM Volume 1
Page 202 of 318

Taxation
Commiss
ioner ,
Haryana
1
5
8
09AAQ
CS2435
Q1ZI
S.I.
Energy
Ventures
Pvt. Ltd.
M/s. S.I.
Energy
Ventures
Pvt. Ltd.
Priva
te
Limi
ted
Com
pany
CGST
Amou
nt:
Rs.
13,30,
198
SGST
Amou
nt: Nil
Central
Tax
Commi
ssionera
te: G.
B.
Nagar
(Meerut
Zone)
Name:
Sh.
Ishendra
Kashyap
Designa
tion:
Assistan
t
Commis
sioner,
Central
Tax
Name:
Sh.
Madan
Mohan
Singh
Designati
on:
Commiss
ioner,
Central
Tax
Centre Ishendra.Kas
hyap@icegat
e.gov.in
1
5
9
24AAA
TJ1944
Q1ZC
JYOTA
BAI
TRUST
CAERO
INDUS
TRIES
AERO IND Soci
ety/
Club
/
Trust
/
AOP
CGST
Amou
nt :
12346
61
(Gujarat
),(Divisi
on -
8),(Ran
ge -
18),(Gh
atak 73
(Vapi))
Smt. A.
R. Patel,
Deputy
Commis
sioner
of State
Tax,
Range-
18,
Valsad
Chief
Commiss
ioner of
SGST,
Gujarat
State
State dc18-sur2-
gstn@gujara
t.gov.in
1
6
0
24AAJC
A2289F
1ZQ
ASIAN
AEROS
OL
OAN
PRIVAT
E
LIMITE
D
ASIAN
AEROSOL
OAN PVT
LTD
Priva
te
Limi
ted
Com
pany
CGST
Amou
nt :
12418
0
(Gujarat
),(Divisi
on -
8),(Ran
ge -
18),(Gh
atak 74
(Vapi))
Smt. A.
R. Patel,
Deputy
Commis
sioner
of State
Tax,
Range-
18,
Valsad
Chief
Commiss
ioner of
SGST,
Gujarat
State
State dc18-sur2-
gstn@gujara
t.gov.in
1
6
1
27AAA
CW773
9B1ZA
WESTE
RN
OUTDO
OR
STRUC
TURES
PRIVAT
E
LIMITE
D
WESTERN
OUTDOOR
STRUCTUR
ES
PRIVATE
LIMITED
Priva
te
Limi
ted
Com
pany
CGST
:
42555
7
NAUP
ADA_6
01
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner
of State
Tax,
Mahavi
kas)
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State gstit.state@
mahagst.gov
.in
Agenda for 40th GSTCM Volume 1
Page 203 of 318

1
6
2
27AAC
CI5198J
1Z4
Ravago
Shah
Polymer
s Private
Limited
Ravago Shah
Polymers
Private
Limited
Priva
te
Limi
ted
Com
pany
CGST
: 3,
67,
66,81
5/-
BHIW
ANDI_
501
Mrs.
Kalyane
shwari
B.
Patil(De
puty
Commis
sioner
of State
Tax,
Mahavi
kas)
Mr.
Sanjeev
Kumar,
Commiss
ioner of
State
Tax,
Maharas
htra state
State gstit.state@
mahagst.gov
.in
1
6
3
32AAC
FK9818
J1Z6
K N
MATHE
W AND
COMPA
NY
K.N.
MATHEW
& CO.
Partn
ershi
p
SGST
:
70169
9
Commi
ssionera
te of
State
GST
Dept.
Sunil
Kumar
V State
Tax
Officer
Anand
Singh I
A S
Commiss
ioner of
State
GST
Departm
ent
State vksuni.ctd@
kerala.gov.in
1
6
4
32AAH
CS4975
Q1ZL
SAIL-
SCL
KERAL
A
LIMITE
D
SAIL-SCL
KERALA
LIMITED
Publi
c
Sect
or
Unde
rtaki
ng
CGST
:
19710
524
SGST
: 3697
Commi
ssionera
te of
State
GST
Dept.
Sunil
Kumar
V State
Tax
Officer
Anand
Singh I
A S
Commiss
ioner of
State
GST
Departm
ent
State vksuni.ctd@
kerala.gov.in
1
6
5
32ABX
FS6971
N1Z3
STEEL
WORL
D
STEEL
WORLD
Partn
ershi
p
CGST
:
22827
2
Commi
ssionera
te of
State
GST
Dept.
Sunil
Kumar
V State
Tax
Officer
Anand
Singh I
A S
Commiss
ioner of
State
GST
Departm
ent
State vksuni.ctd@
kerala.gov.in
1
6
6
33AAA
CG0490
K1ZS
GOPAL
SONS
STEELS
PRIVAT
E
LIMITE
D
Priva
te
Limi
ted
Com
pany
CGST
Amou
nt: Rs
40,51,
956/-
Chennai
Zone,
Chennai
Outer
Commi
ssionera
te
Shri M.
Sreedha
r Reddy,
Principa
l
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
1
6
7
33AAC
CC5748
A1Z4
CHORD
IA
BROTH
ERS
PRIVAT
CHORDIA
BROTHERS
PRIVATE
LIMITED
Priva
te
Limi
ted
TRA
N-
1/VA
T
ENTR
State J Rasal
Doss
Solomo
n,
Deputy
Name:
Sri M.A.
Siddique,
I.A.S
Designati
STATE/A
NNA
SALAI
dc2cs@ctd.t
n.gov.in
Agenda for 40th GSTCM Volume 1
Page 204 of 318

E
LIMITE
D
Com
pany
Y
TAX
:Rs.25
,54,91
5/-
Commis
sioner/S
ystem
Analyst
on:
Principal
Secretary
/Commis
sioner of
Commer
cial
Taxes
1
6
8
33AAD
PN0509
L1ZX
CHAND
RA
NAHAT
A
CHANDRA
ENTERPRIS
ES
Prop
rietor
ship
CGST
Amou
nt:
Rs.1,5
5,560/
-
Chennai
Zone,
Chennai
North
Commi
ssionera
te
Shri K.
M.
Ravicha
ndran,
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
1
6
9
33AAE
CM2461
L1ZH
MICRO
CNC
TECHN
OLOGI
S
PRIVAT
E
LIMITE
D
MICRO
CNC
TECHNOL
OGIS
PRIVATE
LIMITED
Priva
te
Limi
ted
Com
pany
CGST
Amou
nt: Rs
37,21,
097/-
SGST
Amou
nt: Rs
36,64,
398/-
Chennai
Zone,
Chennai
North
Commi
ssionera
te
Shri M.
Sreedha
r Reddy,
Principa
l
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
1
7
0
33AAH
PJ0850
A1ZG
VINOD
KUMA
R JAIN
SRI
ARIHANT
TRADING
CENTRE
Prop
rietor
ship
TRA
N-
1/VA
T ITC
of Rs.
1,56,4
81/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/C
HOOLAI
dc2cs@ctd.t
n.gov.in
1
7
1
33AAJF
H5682C
1ZH
Tvl.Ham
eedha
Autos
Tvl.Hameed
ha Autos
Partn
ershi
p
TRA
N-
1/Rs.8
,13,84
1/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/TI
RUNELVE
LI TOWN
dc2cs@ctd.t
n.gov.in
1
7
2
33AAJF
N4510D
1ZS
NOORA
IN
ENGIN
EERIN
G
SYSTE
MS
NOORAIN
ENGINEERI
NG
SYSTEMS
Partn
ershi
p
CGST
Amou
nt: Rs
2,26,1
09/-
Chennai
Zone,
Salem
Commi
ssionera
te
Shri M.
Sreedha
r Reddy,
Principa
l
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
Agenda for 40th GSTCM Volume 1
Page 205 of 318

1
7
3
33AAL
CA4962
D1ZT
A.R.S.
Electrica
ls Pvt
Ltd
A.R.S.
Electricals
Pvt Ltd
Priva
te
Limi
ted
Com
pany
TRA
N-1/
ITC
credit
of Rs.
1,47,3
25/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/
KODAMB
AKKAM
dc2cs@ctd.t
n.gov.in
1
7
4
33AAL
CS3371
E1ZG
SCIOIN
SPIRE
CONSU
LTING
SERVIC
ES
(INDIA)
PRIVAT
E
LIMITE
D
SCIOINSPI
RE
CONSULTI
NG
SERVICES
(I) PVT LTD
Priva
te
Limi
ted
Com
pany
CGST
Amou
nt:
Rs
57,73,
314/-
Chennai
Zone,
Chennai
South
Commi
ssionera
te
Shri K
M
Ravicha
ndran
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
1
7
5
33AAM
FA1395
A1ZV
ARUNA
INTER
NATIO
NAL
M/S
ARUNA
INTERNATI
ONAL
Partn
ershi
p
TRA
N-
1/Rs.
7,33,9
37/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/SA
NKARAN
KOVIL
dc2cs@ctd.t
n.gov.in
1
7
6
33AAM
FP0532
G1ZJ
PRINCE
INFRAS
TRUCT
URES
PRINCE
INFRASTR
UCTURES
Partn
ershi
p
CGST
Amou
nt:
Rs.
13,33,
256/-
Chennai
Zone,
Chennai
North
Commi
ssionera
te
Smt P.
Hemava
thi,
Principa
l
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
1
7
7
33ABTP
A7021
M1ZL
L
ARUNA
ARUNA.I ,
ARUNA
POWERLO
OM
Prop
rietor
ship
TRA
N-1
VAT
/ITC:
Rs.6,5
3,785/
-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
Name:
Sri M.A.
Siddique,
I.A.S
Designati
on:
Principal
Secretary
/Commis
sioner of
Commer
cial
Taxes
STATE/SA
NKARAN
KOVIL
dc2cs@ctd.t
n.gov.in
Agenda for 40th GSTCM Volume 1
Page 206 of 318

1
7
8
33ABY
PR2158
R1ZL
RAMA
NATHA
SETHU
PATHI
BRAH
MMA
KRISH
NA
RAJES
WARI
ASWIN
ENTERPRIS
ES
Prop
rietor
ship
SGST
Amou
nt: Rs
2,63,2
66/-
Chennai
Zone,
Chennai
South
Commi
ssionera
te
Shri M.
Sreedha
r Reddy,
Principa
l
Commis
sioner
Shri C.
P. Rao,
Chief
Commiss
ioner,
Chennai
Zone
Centre comp.chenna
inorth@gov.
in
1
7
9
33AJTP
S5820J1
ZP
JAGAN
ATHAN
SARAS
WATHI
J.SARASW
ATHI,YAR
N,CLOTH
J.SARASW
ATHI
POWER
LOOMS
Prop
rietor
ship
TRA
N-
1/VA
T ITC
: Rs.
1,77,0
51
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
Name:
Sri M.A.
Siddique,
I.A.S
Designati
on:
Principal
Secretary
/Commis
sioner of
Commer
cial
Taxes
STATE/SA
NKARAN
KOVIL
dc2cs@ctd.t
n.gov.in
1
8
0
33AOL
PC3935
K1ZX
ARUNA
GIRI
CHITR
A
SIVASA
NKAR
A..
CHITHRA
SIVASANK
AR,YARN
,JAWLI.
SHIVA
FABRICS
Prop
rietor
ship
TRA
N-
1/Rs.1
,33,73
1/-
State J. Rasal
Doss
Solomo
n,
Deputy
Commis
sioner/S
ystem
Analyst
PS/CCT STATE/SA
NKARAN
KOVIL
dc2cs@ctd.t
n.gov.in
1
8
1
34AAA
TN0026
H1Z3
NEW
TRUST
INTERNATI
ONAL
GUEST
HOUSE (A
UNIT OF
NEW
TRUST)
Soci
ety/
Club
/
Trust
/
AOP
RS.
1,62,3
40/-
STATE K.
Sridhar,
Deputy
Commis
sioner
(ST)
L.
Kumar
Commiss
ioner
(ST),
Puducher
ry
State dcctax.pon@
nic.in
1
8
2
36AASF
M4537E
1Z1
MAMT
A
PLAST
M/S
MAMTA
PLAST
NANDIGA
MA
Partn
ershi
p
88549
1
NACH
ARAM-
II
Radha
Sindhiy
a Linga,
Assistan
t
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commiss
ioner,
State
Taxes,
Telangan
a
State ac_gstn@tgc
t.gov.in
Agenda for 40th GSTCM Volume 1
Page 207 of 318

1
8
3
36AKZ
PM1360
L2ZH
YAKOO
B ALI
MOHA
MMED
S S
MOTORS
Prop
rietor
ship
22599
2
MAHA
BOOB
ABAD
Radha
Sindhiy
a Linga,
Assistan
t
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commiss
ioner,
State
Taxes,
Telangan
a
State ac_gstn@tgc
t.gov.in
1
8
4
36BMP
PK9315
J1ZI
SHASHI
KONDA
SATHWICK
POLYMERS
Partn
ershi
p
16189
09
NALG
ONDA-
II
Radha
Sindhiy
a Linga,
Assistan
t
Commis
sioner,
State
Taxes
Neetu
Prasad,
Commiss
ioner,
State
Taxes,
Telangan
a
State ac_gstn@tgc
t.gov.in
1
8
5
37AAA
CI2693
G1ZI
IVAX
PAPER
CHEMI
CALS
LIMITE
D
IVAX
PAPER
CHEMICAL
S LTD
Priva
te
Limi
ted
Com
pany
CEN
VAT/
CGST
Rs.12
77145
4/-
State -
Andhra
Pradesh
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
SSIONE
R(ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
1
8
6
37AAF
CS2077
P1ZQ
SIVAA
NSSH
INFRAS
TRUCT
URE
DEV
PVT
LTD
SIVAANSS
H
INFRASTR
UCTURE
DEV PVT
LTD
Priva
te
Limi
ted
Com
pany
CGST
RS.68
5944
SGST
RS.68
5944
State -
Andhra
Pradesh
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
SSIONE
R(ST),
ANDHR
A
PRADES
H
State ap-
jcgstn@apct.
gov.in
1
8
7
37AAIF
S1277P
1ZH
S B
Motor
Corp
SB Motor
Corp
Partn
ershi
p
CGST
: Rs.
56,36,
598/-
State -
Andhra
Pradesh
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
State ap-
jcgstn@apct.
gov.in
Agenda for 40th GSTCM Volume 1
Page 208 of 318

Andhra
Pradesh
SSIONE
R(ST),
ANDHR
A
PRADES
H
1
8
8
37AAO
CA7568
G2Z3
AYAAN
EXCLU
SIVE
PVT
LTD
AYAAN
EXCLUSIV
E PVT LTD
Priva
te
Limi
ted
Com
pany
89824
33.15
State -
Andhra
Pradesh
S.Sekha
r, Joint
Commis
sioner
(ST),
(IT ),
Andhra
Pradesh
SRI
PEEYUS
H
KUMAR
,IAS
CHIEF
COMMI
SSIONE
R(ST),
ANDHR
A
PRADES
H
Centre ap-
jcgstn@apct.
gov.in

Category B3: Cases where the taxpayer has Successfully Filed as Per Logs with No Valid Error
reported: The taxpayer has successfully filed TRAN-1 and no technical errors has been found.
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Cons
tituti
on of
Busin
ess
Amou
nt of
Credit
to be
claime
d in
TRAN
-1 (in
Rs.)
CGST
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax
Zone
and
Commiss
ionerate
Name
and
Designat
ion of
Nodal
Officer
Authori
sed by
Name:
Designat
ion: (Pr.
Chief
Commis
sioner/C
hief
Commis
sioner)
Jurisdicti
on
State/Ce
ntre
Email ID of
Nodal
Officer
1
8
9
01AAAC
I3924J2Z
X
GILLE
TTE
INDIA
LIMIT
ED
Gillette
India Ltd.
Privat
e
Limit
ed
Comp
any
CGST
=
Rs.130
4311.0
0
State Tax
Commiss
ionerate
Sandeep
Kumar
Program
mer
Sh.
P.K.Bhat
, KAS
Commis
sioner
State
Taxes
Departm
ent, UT
of J&K
State/UT coordinatorjm
u@jkcomtax.
gov.in
Agenda for 40th GSTCM Volume 1
Page 209 of 318

1
9
0
01AAAC
P4072C1
Z5
PROC
TER &
GAMB
LE
HOME
PROD
UCTS
PRIVA
TE
LIMIT
ED
Procter &
Gamble
Home
Products
Ltd.
Privat
e
Limit
ed
Comp
any
CGST
=
Rs.350
1984.2
2
State Tax
Commiss
ionerate
Sandeep
Kumar
Program
mer
Sh.
P.K.Bhat
, KAS
Commis
sioner
State
Taxes
Departm
ent, UT
of J&K
State/UT coordinatorjm
u@jkcomtax.
gov.in
1
9
1
01AAAC
P6332M1
ZL
PROC
TER &
GAMB
LE
HYGI
ENE
AND
HEAL
TH
CARE
LIMIT
ED
Procter &
Gamble
Hygiene
and
Health
Care Ltd
Publi
c
Limit
ed
Comp
any
CGST
=
Rs.807
051.00
State Tax
Commiss
ionerate
Sandeep
Kumar
Program
mer
Sh.
P.K.Bhat
, KAS
Commis
sioner
State
Taxes
Departm
ent, UT
of J&K
State/UT coordinatorjm
u@jkcomtax.
gov.in
1
9
2
03AAOP
B4391H1
ZU
MAD
AN
LAL
BANS
AL
NATION
AL
ENGINE
ERING
CO
Propr
ietors
hip
CGST
AMO
UNT
13203
01
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@punj
ab.gov.in
1
9
3
03ADDP
K9097K1
Z6
HARP
REET
KAUR
BHARAT
TOOLS
COMPAN
Y
Propr
ietors
hip
CGST
AMO
UNT
17048
8
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@punj
ab.gov.in
1
9
4
03AIWP
P4013G1
ZA
SURIN
DER
PAL
VINOD
MEDICIN
E
AGENCY
Propr
ietors
hip
SGST
AMO
UNT:
13318
4
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@punj
ab.gov.in
1
9
5
03AJOPS
4530J1Z
0
GURP
REET
SING
H
G.H.
MOTOR
COMPAN
Y
Propr
ietors
hip
CGST
AMO
UNT
50805
3
Punjab Pawan
Garg
Vivek
Pratap
Singh
State detcldh@punj
ab.gov.in
1
9
6
05AXGP
S6102E1
ZR
PARM
ESHW
AR
MARK
ETING
PARMES
HWAR
MARKET
ING
Propr
ietors
hip
13941
52
Uttarakha
nd
Anurag
Mishra,
Deputy
Commiss
ioner
State anuragmishra
75@gmail.co
m
Agenda for 40th GSTCM Volume 1
Page 210 of 318

1
9
7
05BCCP
R9595L1
ZS
JYOTI
RANI
RAGHAV
ENTERP
RISES
Propr
ietors
hip
13209
3.7
Uttarakha
nd
Anurag
Mishra,
Deputy
Commiss
ioner
State anuragmishra
75@gmail.co
m
1
9
8
06AACC
G9347F1
ZK
GBTL
LIMIT
ED
GBTL
LIMITED
Publi
c
Limit
ed
Comp
any
CGST
26822
399
Bhiwani,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
State gsttihry@gma
il.com
1
9
9
06AACC
V5288J1
ZW
VALU
E ONE
RETAI
L PVT.
LTD.
Value
One
Retial Pvt.
Ltd.
Privat
e
Limit
ed
Comp
any
SGST-
56886
70
CGST
-0
KARNA
L,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
Centre gsttihry@gma
il.com
2
0
0
06AADC
V4254H1
ZC
ETRA
DE
MARK
ETING
PVT.
LTD.
ETRADE
MARKET
ING PVT.
LTD.
Privat
e
Limit
ed
Comp
any
SGST-
0
CGST
-
33407
40
KARNA
L,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
Centre gsttihry@gma
il.com
2
0
1
06AAEP
L5097Q1
Z0
AAR
KAY
ENTE
RPRIS
ES
Manju
Ladda
Propr
ietors
hip
SGST
=4261
25/-
Faridaba
d
(North),
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
State gsttihry@gma
il.com
Agenda for 40th GSTCM Volume 1
Page 211 of 318

2
0
2
06AAM
CS7911H
1Z4
Sampa
rk
Lemin
ators
Pvt Ltd
Sampark
Leminator
s Pvt Ltd
Privat
e
Limit
ed
Comp
any
CGST:
53203
80
SGST:
14942
60
Sonepat,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
State gsttihry@gma
il.com
2
0
3
06AAPP
G0304G1
Z7
Girdha
ri Lal
& Sons
Vijay
Kumar
Gupta
Propr
ietors
hip
SGST
=5439
54/-
Faridaba
d
(North),
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
State gsttihry@gma
il.com
2
0
4
06AEWP
K0295H1
Z4
Krisha
n
Chand
Kansal
M/s K.C.
Engineers
Propr
ietors
hip
SGST:
12444
11
CGST:
0
Ambala,
Haryana
Sh. Amit
Bhatia,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commis
sioner ,
Haryana
State gsttihry@gma
il.com
2
0
5
08AAAC
I3960L1
ZC
Izzy
Metals
P. Ltd.
Izzy
Metals P.
Ltd.
Privat
e
Limit
ed
Comp
any
CGST:
19349
82
SGST:
0
Central
Tax
Zone:
Jaipur
Comm'te:
Jaipur
P K
Singh,
Chief
Commiss
ioner (In
Situ)
Archana
P.
Tiwari,
Chief
Commis
sioner
Centre commr-
cexjpr@nic.in
2
0
6
08AALC
S3285P1
ZH
SHRI
GANG
A
VEHI
CLES
PRIVA
TE
LIMIT
ED
SHRI
GANGA
VEHICLE
S
PRIVATE
LIMITED
Privat
e
Limit
ed
Comp
any
CGST
-
64375
000
CIRCLE-
A,
SIKAR,
AC/CTO
WARD
Kamal
Rohilla
(Assissan
t
Commiss
ioner)
State AC-
SIKAR@RAJ
ASTHAN.GO
V.IN
Agenda for 40th GSTCM Volume 1
Page 212 of 318

2
0
7
08ACRP
K6698M
1ZF
Om
Prakas
h
Kejriw
al
Rama Ply
& Timber
(KEJRIW
AL
INDUST
RIAL
CORPOR
ATION)
Propr
ietors
hip
CGST
-
54616
4
(Jaipur)
(GST
Division-
F,
Jaipur),
(GST
Range-
XXVII)
sana
Siddiqui
( Joint
Commiss
ioner
(Adm))
Centre dc-jaipur-
3@rajasthan.g
ov.in
2
0
8
19AEGP
G9918P1
ZO
DIPA
K
CHAN
DRA
GHOS
H
GEETA
PAINT
HARDW
ARE
Propr
ietors
hip
SGST-
69482
0.00
(West
Bengal),
(24
PARGA
NAS),
(SALT
LAKE)
Smt.
Sima
Sarkar,
Senior
Joint
Commiss
ioner
Devi
Prasad
Karanam
,
Commis
sioner,
Commer
cial
Taxes
State sima.sarkar@
wbcomtax.go
v.in
2
0
9
23AANF
S1521R1
ZU
SURE
KA
PHAR
MA
SUREKA
PHARMA
Propr
ietors
hip
Nov
2017-
CGST
-46622
&
SGST-
0
Dec
2017:
CGST
-
20221
3 &
SGST-
0
MP031/U
J0305 ,
Indore
Commiss
ionerate
Neerav
Kumar
Mallick,
Commiss
ioner
Vinod
Kumar
Sexena,
Chief
Commis
sioner
Centre neeravkr@nic
.in
2
1
0
23ABSP
K5079J1
Z5
DEVE
SH
KANG
IA
EKTA
SALES
AND
MARKET
ING
Propr
ietors
hip
CGST
CLAI
M -
RS.
80164
7/-
SGST
CLAI
M -
NIL
MP034/U
J0701
Indore
Commiss
ionerate
Neerav
Kumar
Mallick,
Commiss
ioner
Vinod
Kumar
Sexena,
Chief
Commis
sioner
Centre neeravkr@nic
.in
2
1
1
23BAWP
S0008R1
Z3
RENU
HARIS
H
SONI
SHRI
RAM
AUTOM
OBILES
Propr
ietors
hip
CGST:
RS.47
9108.1
9/- ,
SGST:
NIL
MP020/U
J0804
Indore
Commiss
ionerate
Neerav
Kumar
Mallick,
Commiss
ioner
Vinod
Kumar
Sexena,
Chief
Commis
sioner
State neeravkr@nic
.in
Agenda for 40th GSTCM Volume 1
Page 213 of 318

2
1
2
24AABC
P4044R1
Z5
PRAY
AGRA
J
DYEI
NG &
PRINT
ING
MILLS
PRIVA
TE
LIMIT
ED
PRAYAG
RAJ
DYEING
&
PRINTIN
G MILLS
PRIVATE
LIMITED
Privat
e
Limit
ed
Comp
any
CGST
Amou
nt :
20708
23
(SURAT)
,(DIVISI
ON-II
SURAT),
(RANGE
-I)
Smt.
S.V.Vora
Deputy
Commiss
ioner of
State
Tax,
Range-
16, Surat
Chirf
Commisi
ioner of
SGST,
Gujarat
State
State
Jurisdicti
on
dc16-sur1-
gstn@gujarat.
gov.in
2
1
3
27AAAC
Y3623N1
Z0
YM
Motors
Private
Limite
d
YM
Motors
Private
Limited
Privat
e
Limit
ed
Comp
any
17381
51
Maharash
tra
Shyam
K.
Mahanta,
Addition
al
Commiss
ioner
Rajesh
Sanan,
Commis
sioner
Centre shyam.mahant
a@gov.in;
shyam.mahant
a@icegate.go
v.in
2
1
4
27AAFC
M2670J1
ZA
Milton
Lifecar
e
Pvt.Ltd
.
Milton
Lifecare
Pvt.Ltd.
Privat
e
Limit
ed
Comp
any
37085
22
CGST,
Mumbai
South
Shri
Vinod
Nautiyal,
Assistant
Commiss
ioner
Shri
Rajesh
Puri, Pr.
Commis
sioner
State Vinod1.Nauti
yal@icegate.g
ov.in
2
1
5
27AAGF
S8030A1
ZI
SUPR
EME
TECH
NOLO
GY
SUPREM
E
TECHNO
LOGY
Partn
ership
CGST
Amou
nt: Rs.
35,51,
557/-
CGST
Mumbai
Zone,
Belapur
Commiss
ionerate
Manpreet
Arora,
Commiss
ioner
Sungita
Sharma,
Pr. Chief
Commis
sioner
Centre Manpreet.Aro
ra@icegate.go
v.in
2
1
6
27AALF
P9973A1
ZU
PLAS
MA
PANE
LS
PLASMA
PANELS
Partn
ership
CGST
: 3,38,
662/-
DOMBI
VALI_70
5
Mrs.
Kalyanes
hwari B.
Patil(Dep
uty
Commiss
ioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commis
sioner of
State
Tax,
Maharas
htra state
State gstit.state@m
ahagst.gov.in
2
1
7
27AARC
S3830Q1
ZI
Swiftli
nk
Conne
ctions
Private
Limite
d
Swiftlink
Connectio
ns Private
Limited
Privat
e
Limit
ed
Comp
any
10355
62
Maharash
tra
Shyam
K.
Mahanta,
Addition
al
Commiss
ioner
Rajesh
Sanan,
Commis
sioner
Centre shyam.mahant
a@gov.in &
shyam.mahant
a@icegate.go
v.in
Agenda for 40th GSTCM Volume 1
Page 214 of 318

2
1
8
27AFIPJ
1764M1
Z2
BHAR
AT
HASTI
MAL
JAIN
ATTITU
DE
Propr
ietors
hip
CGST
: 94,
072/-
DOMBI
VALI_70
5
Mrs.
Kalyanes
hwari B.
Patil(Dep
uty
Commiss
ioner of
State
Tax,
Mahavik
as)
Mr.
Sanjeev
Kumar,
Commis
sioner of
State
Tax,
Maharas
htra state
State gstit.state@m
ahagst.gov.in
2
1
9
29AAAF
W7453P
1ZC
WEST
COAS
T
MOTO
RS
WEST
COAST
MOTORS
Partn
ership
CGST
8,71,1
09/-
Bangalor
e/Mangal
ore
Shri
Dharam
Singh,
Commiss
ioner
Shri D.
P.
Nagendr
a Kumar,
Prinicipa
l Chief
Commis
sioner
Centre comexmng@
nic.in
2
2
0
32AAAC
W4514C
1ZY
WON
DERL
A
HOLI
DAYS
LIMIT
ED
WONDE
RLA
HOLIDA
YS LTD.
Publi
c
Limit
ed
Comp
any
CGST:
17312
146
Commiss
ionerate
of State
GST
Dept.
Sunil
Kumar V
State Tax
Officer
Anand
Singh I
A S
Commis
sioner of
State
GST
Departm
ent
State vksuni.ctd@k
erala.gov.in
2
2
1
33AAAC
E0702C1
ZO
E I D
PARR
Y
INDIA
LIMIT
ED
E.I.D.PA
RRY
(INDIA)
LTD
Publi
c
Limit
ed
Comp
any
CGST
Amou
nt: Rs
5,20,4
28/-
Chennai
Zone,
Chennai
North
Commiss
ionerate
Smt P.
Hemavat
hi,
Principal
Commiss
ioner
Shri C.
P. Rao,
Chief
Commis
sioner,
Chennai
Zone
Centre comp.chennai
north@gov.in
2
2
2
33AABF
U1459Q1
ZS
UNIM
ACH
AUTO
INDU
STRIE
S
UNIMAC
H AUTO
INDUST
RIES
Partn
ership
Rs.396
176/
State J. Rasal
Doss
Solomon,
Deputy
Commiss
ioner/Sys
tem
Analyst
PS/CCT STATE/P
ADI
dc2cs@ctd.tn.
gov.in
2
2
3
33AACC
J0197Q1
Z7
JM
FRICT
ECH
INDIA
PRIVA
TE
LIMIT
ED
JM
FRICTEC
H INDIA
PRIVATE
LIMITED
Privat
e
Limit
ed
Comp
any
CGST
:
26,96,
523/-
SGST
:
2,36,4
80/-
Centre J. Rasal
Doss
Solomon,
Deputy
Commiss
ioner/Sys
tem
Analyst
PS/CCT IRUNGA
TTUKOT
TAI II
RANGE
dc2cs@ctd.tn.
gov.in
Agenda for 40th GSTCM Volume 1
Page 215 of 318

2
2
4
33AQEP
P5122E1
Z9
SENT
HIL
VADI
VELU
PALA
NIAPP
AN

SHANM
UGANAT
HAN
STORE
Propr
ietors
hip
CGST
Amou
nt:
Rs.6,0
0,126/
-
Chennai
Zone,
TIRUCH
IRAPAL
LI
Commiss
ionerate
Shri M.
Sreedhar
Reddy,
Principal
Commiss
ioner
Shri C.
P. Rao,
Chief
Commis
sioner,
Chennai
Zone
State comp.chennai
north@gov.in

Category B4: Cases where TRAN-1 is filed but credit not received. In these cases the taxpayer
has filed TRAN1 once but no credit has been posted. No technical issues has been observed in
the logs.
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Cons
tituti
on of
Busin
ess
Amou
nt of
Credi
t to
be
claim
ed in
TRA
N-1
(in
Rs.)
CGS
T
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax Zone
and
Commissi
onerate
Name and
Designation
of Nodal
Officer
Authorise
d by
Name:
Designati
on: (Pr.
Chief
Commissi
oner/Chie
f
Commissi
oner)
Jurisdict
ion
State/Ce
ntre
Email ID
of Nodal
Officer
2
2
5
03AAEC
A2000K
1ZF
ATUL
GLOBA
L PVT.
LTD.
ATUL
GLOB
AL
PVT.
LTD.
Privat
e
Limit
ed
Comp
any
CGST
AMO
UNT
94610
Punjab Pawan Garg Vivek
Pratap
Singh
State detcldh@p
unjab.gov.i
n
2
2
6
03ABHP
G9118P1
ZE
JASWA
NT RAI
GUPTA
ATUL
COAL
TRAD
ERS
Propr
ietors
hip
CGST
AMO
UNT:
14643
9
Punjab Pawan Garg Vivek
Pratap
Singh
State detcldh@p
unjab.gov.i
n
2
2
7
06ACQP
Y8648A
1Z1
POOJA
YADAV
HANU
CONC
RETE
PROD
UCTS
Propr
ietors
hip
28497
8/-
Rewari,
Haryana
Sh. Amit
Bhatia,
ETO-GST
HQ
Sh. Vijay
Kumar
Singh,
Addl.
Excise
and
Taxation
Commissi
State gsttihry@g
mail.com
Agenda for 40th GSTCM Volume 1
Page 216 of 318

oner ,
Haryana
2
2
8
08AGEP
C6355N
1Z4
SHWET
A
CHAUD
HARY
S.S.
ENTE
RPRIS
ES
Propr
ietors
hip
CGST
-
13170
91
SGST
-
14729
1
STATE
ZONE
JAIPUR-
III,SPL-4
Rahul
Meena
(deputy
Commission
er)
State ac-jaipur-
spl-
4@rajastha
n.gov.in
2
2
9
18AAJF
G6392G
1Z1
Gasgen
Ferro
Alloys
LLP
M/s
Gasge
n
Ferro
Alloys
LLP
Limit
ed
Liabil
ity
Partn
ership
CGST
:
35538
3
SGST
: 0
Dibrugarh Shri
Ravindra
Ramchandra
Bangar,
Commission
er
Shri G.V.
Krishna
Rao,
Chief
Commissi
oner
Centre dibrugar@
gov.in
2
3
0
25AADF
H6242C
1ZU
Hi- Pack Hi-
Pack
Partn
ership
15,26,
773/-
CGST
Daman
Satish
Dhavale /
Commission
er
Ashok
Kumar
Mehta
Chief
Commissi
oner
Centre commr-
cexvdr2@n
ic.in
2
3
1
27AAGC
B7343G
1ZN
Bulk
MRO
Industria
l Supply
Pvt. Ltd.
Bulk
MRO
Industr
ial
Supply
Pvt.
Ltd.
Privat
e
Limit
ed
Comp
any
IGST
-
12545
0
Maharasht
ra
Shyam K.
Mahanta,
Additional
Commission
er
Rajesh
Sanan,
Commissi
oner
Centre shyam.mah
anta@gov.i
n
2
3
2
27ACKP
S9920K1
ZV
PAVAN
KUMAR
BHERU
LAL
SANCH
ETI
PLYW
OOD
STOC
K
Propr
ietors
hip
CGST
:
56,32
3/-
BHIWAN
DI_603
Mrs.
Kalyaneshw
ari B.
Patil(Deput
y
Commission
er of State
Tax,
Mahavikas)
Mr.
Sanjeev
Kumar,
Commissi
oner of
State Tax,
Maharasht
ra state
State gstit.state@
mahagst.go
v.in
2
3
3
27AKW
PG1658
C1Z0
ZAVER
BAI
LAKHA
MSHI
GADA
ZALA
K
ENTE
RPRIS
ES
Propr
ietors
hip
SGST
:
3,99,2
82/-
BHIWAN
DI_608
Mrs.
Kalyaneshw
ari B.
Patil(Deput
y
Commission
er of State
Tax,
Mahavikas)
Mr.
Sanjeev
Kumar,
Commissi
oner of
State Tax,
Maharasht
ra state
State gstit.state@
mahagst.go
v.in
Agenda for 40th GSTCM Volume 1
Page 217 of 318

2
3
4
27AMV
PP3140P
1Z8
BHAGW
ATTILA
L
MEETH
ALAL
PATWA
RI
NATI
NAL
LAMI
NATE
S
Propr
ietors
hip
CGST
:
2,61,5
59/-
BHIWAN
DI_603
Mrs.
Kalyaneshw
ari B.
Patil(Deput
y
Commission
er of State
Tax,
Mahavikas)
Mr.
Sanjeev
Kumar,
Commissi
oner of
State Tax,
Maharasht
ra state
State gstit.state@
mahagst.go
v.in
2
3
5
29AACF
I5997A1
Z6
INTELL
IMECH
SYSTE
MS
INTEL
LIME
CH
SYST
EMS
Partn
ership
CGST
Amou
nt:
82044
.33
SGST
Amou
nt:
82044
.33
STATE -
LGSTO
130 -
BENGAL
URU/DG
STO-1
BENGAL
URU
Sri B. V.
Murali
Krishna,
Additional
Commission
er of
Commercial
Taxes (e-
Governance
), Bangaluru
Karnataka
M. S.
Srikar,
Commissi
oner of
Commerci
al Taxes
(K),
Gandhi
Nagar,
Bangaluru
Centre addlcom.gs
t@ka.gov.i
n
2
3
6
29AAGC
C5524J1
ZG
M/s.
Campus
Students
Commun
ities Pvt.
Ltd.
M/s.
Campu
s
Studen
ts
Comm
unities
Pvt.
Ltd.
Privat
e
Limit
ed
Comp
any
Rs.
57,76,
836/-
Cenva
t
Credit
lying
in the
ST-3
Retur
n
filed.
Zone:
Bengaluru
Central
Tax Zone
Commissi
onerate:
Bengaluru
South
Central
Tax
Commissi
onerate
Dr. Anil K.
Nigam,
Commission
er of Central
Tax,
Bengaluru
South
Commission
erate,
Bengaluru
As
mentioned
in SOP on
IT
grivance,
as per
CBIC
letter No.
267/7/201
8 CX.8
dtd.
04.04.201
8, the
Commisis
oners of
CGST is
appointed
as Nodal
Officer
for IT
grievance
s
Centre commr-
cexblr1@ni
c.in
2
3
7
29ACUP
M2906R
1ZL
BENAG
AL
GURUP
RASHA
NTH
MADI
COLD
AIRE
INC
Propr
ietors
hip
CGST
Amou
nt:
1,90,5
24.05
SGST
Amou
nt:
STATE -
LGSTO
130 -
BENGAL
URU/DG
STO-1
BENGAL
URU
Sri B. V.
Murali
Krishna,
Additional
Commission
er of
Commercial
Taxes (e-
Governance
M. S.
Srikar,
Commissi
oner of
Commerci
al Taxes
(K),
Gandhi
State addlcom.gs
t@ka.gov.i
n
Agenda for 40th GSTCM Volume 1
Page 218 of 318

1,90,5
24.05
), Bangaluru
Karnataka
Nagar,
Bangaluru
2
3
8
33AACC
A0690D
1Z9
APURV
A
INDIA
PRIVAT
E
LIMITE
D
APUR
VA
INDIA
PRIV
ATE
LIMIT
ED
Privat
e
Limit
ed
Comp
any
CGST
Amou
nt: Rs.
58,48
3/-
Chennai
Zone,
Chennai
North
Commissi
onerate
Smt P.
Hemavathi,
Principal
Commission
er
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centre comp.chen
nainorth@g
ov.in
2
3
9
33AACC
G5950C
1Z0
GETZ
TRANS
PORT
LOGIST
ICS
PRIVAT
E
LIMITE
D
GETZ
TRAN
SPOR
T
LOGI
STICS
PVT.L
TD.
Privat
e
Limit
ed
Comp
any
Zero Chennai
Zone,
Chennai
North
Commissi
onerate
Shri M
Sreedhar
Reddy,
Principal
Commission
er
Shri CP
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centre comp.chen
nainorth@g
ov.in
2
4
0
33AACC
H2310K
1Z2
HELVE
TICA
LIFEST
YLE
BOUTIQ
UE
PRIVAT
E
LIMITE
D
HELV
ETIC
A
LIFE
STYL
E
BOUT
IQUE
PRIV
ATE
LIMIT
ED.
Privat
e
Limit
ed
Comp
any
CGST
Amou
nt:
Rs.44,
59,60
1/-
Chennai
Zone,
Chennai
North
Commissi
onerate
Smt P.
Hemavathi,
Principal
Commission
er
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
State comp.chen
nainorth@g
ov.in
2
4
1
33AAEC
G2528G
1ZY
GREY
MATTE
R
ACADE
MICS
PRIVAT
E
LIMITE
D
GREY
MATT
ER
ACAD
EMIC
S
PRIV
ATE
LIMIT
ED
Privat
e
Limit
ed
Comp
any
CGST
Amou
nt: Rs
52,78
0/-
Chennai
Zone,
Chennai
North
Commissi
onerate
Shri M.
Sreedhar
Reddy,
Principal
Commission
er
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centre comp.chen
nainorth@g
ov.in
2
4
2
33AAEC
S3316G1
ZQ
SHREE
AMMA
N
PHARM
A PVT
LTD
SHRE
E
AMM
AN
PHAR
MA
PVT
LTD
Privat
e
Limit
ed
Comp
any
CGST
Amou
nt: Rs.
35,28,
290/-
Chennai
Zone,
Chennai
North
Commissi
onerate
Smt P.
Hemavathi,
Principal
Commission
er
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centre comp.chen
nainorth@g
ov.in
Agenda for 40th GSTCM Volume 1
Page 219 of 318

2
4
3
33AAQP
K1424L1
ZN
RUBEL
LA
KENNE
DY
MERC
Y
ELEC
TRON
ICS
Propr
ietors
hip

SGST
Amou
nt:
Rs.3,0
1,334/
-
Chennai
Zone,
Chennai
North
Commissi
onerate
Smt P.
Hemavathi,
Principal
Commission
er
Shri C. P.
Rao,
Chief
Commissi
oner,
Chennai
Zone
Centre comp.chen
nainorth@g
ov.in
2
4
4
33ABJF
S4692L1
ZL
SRI
GANGA
SPINNE
RS
SRI
GANG
A
SPINN
ERS
Partn
ership
TRA
N-
1/VA
T ITC
OF
Rs.
75.17
1/- not
reflect
ed in
ITC
Ledge
r
STATE J RASAL
DOSS
SOLOMON
, DEPUTY
COMMISSI
ONER/SYS
TEM
ANALYST
Name: Sri
M.A.
Siddique,
I.A.S
Designati
on:
Principal
Secretary/
Commissi
oner of
Commerci
al Taxes
STATE/
MANDA
VELI
dc2cs@ctd.
tn.gov.in
2
4
5
33AGJP
K0012D
1Z9
Mercy
Electroni
cs
Mercy
Electro
nics
Propr
ietors
hip
TRA
N 1
/Rs.16
,75,12
0/-
STATE J. RASAL
DOSS
SOLOMON
, DEPUTY
COMMISSI
ONER/SYS
TEM
ANALYST
PS/CCT state/VA
DAPAL
ANI
dc2cs@ctd.
tn.gov.in

Category B5: ISD Taxpayer. Taxpayer is registered as ISD taxpayer on GST portal and hence not
entitled to Transition Credit.
S.
N
o.
GSTIN Legal
Name
Trade
Name
Consti
tution
of
Busine
ss
Amo
unt
of
Cred
it to
be
clai
med
in
TRA
N-1
(in
Rs.)
CGS
T
Amo
unt:
SGS
T
State /
Central
Tax Zone
and
Commissi
onerate
Name
and
Design
ation of
Nodal
Officer
Authorised
by
Name:
Designatio
n: (Pr.
Chief
Commissio
ner/Chief
Commissio
ner)
Jurisdi
ction
State/
Centre
Email ID
of Nodal
Officer
Agenda for 40th GSTCM Volume 1
Page 220 of 318

Amo
unt:
2
4
6
29AABCM2
526R3ZX
M/s.
Murude
shwara
Ceramic
s Ltd.
Hubli
MURUDE
SHWAR
CERAMI
CS
LIMITED
Public
Limite
d
Compa
ny
6475
044
Central
Tax Zone:
Belagavi
Commissi
onerate
Shri.
Shivaji.
H.
Dhange
,
Commi
ssioner
Shri. D. P.
Nagendra
Kumar, Pr.
Chief
Commissio
ner
Centre sh.dange
@gov.in

CATEGORY B6: TRAN-1 FILED AND TRAN-2 NOT ATTEMPTED AND NO ERROR IN
LOGS: As per Logs Tran-1 filed successfully. User neither submitted nor filed the form. No logs of
save as well. ITC ledger also not updated.
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Constitu
tion of
Business
Amo
unt
of
Cred
it to
be
clai
med
in
TRA
N-1
(in
Rs.)
CGS
T
Amo
unt:
SGS
T
Amo
unt:
State /
Central
Tax
Zone
and
Commis
sionerat
e
Name
and
Design
ation
of
Nodal
Office
r
Authorise
d by
Name:
Designati
on: (Pr.
Chief
Commissi
oner/Chie
f
Commissi
oner)
Juris
dictio
n
State/
Centr
e
Email ID of
Nodal Officer
2
4
7
22AAACI
3924J1ZU
GILLET
E
INDIA
LIMITE
D
GILLET
E
INDIA
LIMITE
D
Public
Limited
Company
CGS
T
Amt:
1056
562
(Chattisg
arh)
Deepa
k Giri (
Joint
Commi
ssioner
)
CCT Centr
e
deepakgiri.cctd-
cg@gov.in
2
4
8
22AAACP
4072C1Z1
Procter
&
Gamble
Home
Products
Pvt. Ltd.
Procter
&
Gamble
Home
Products
Pvt. Ltd.
Private
Limited
Company
CGS
T
Amt:
1970
714
(Chattisg
arh)
Deepa
k Giri (
Joint
Commi
ssioner
)
CCT State deepakgiri.cctd-
cg@gov.in
Agenda for 40th GSTCM Volume 1
Page 221 of 318

2
4
9
22AAACP
6332M1Z
H
Procter
&
Gamble
Hygiene
and
Health
Care
Limited
Procter
&
Gamble
Hygiene
and
Health
Care
Limited
Public
Limited
Company
CGS
T
Amt:
2471
34
(Chattisg
arh)
Deepa
k Giri (
Joint
Commi
ssioner
)
CCT State deepakgiri.cctd-
cg@gov.in
2
5
0
22AAEFU
2126M1Z
A
UNIVE
RSAL
DISTRI
BUTOR
S
UNIVE
RSAL
DISTRI
BUTOR
S
Partnersh
ip / Retail
Business,
Wholesal
e
Business
CGS
T
Amt:
2288
420
(Chattisg
arh)
Deepa
k Giri (
Joint
Commi
ssioner
)
CCT State deepakgiri.cctd-
cg@gov.in
2
5
1
27AAACI
3924J1ZK
Gillette
India
Ltd
Gillette
India
Ltd
Public
Limited
Company
CGS
T Rs.
62,30
,431/
-
CGST,
Mumbai
East
Anagh
a R.
Jakhad
i ,
Superi
ntende
nt
Shri.M.V.
S.
Choudary,
Principal
Commissi
oner
Centr
e
Anagha.Jakhadi
@icegate.gov.in
2
5
2
27AAAFY
3924H1Z3
Yash
Metal
Corpora
tion
YASH
METAL
CORPO
RATIO
N
Partnersh
ip
83,06
1/-
CGST,
Mumbai
South
Shri
Vinod
Nautiy
al,
Assista
nt
Commi
ssioner
Shri
Rajesh
Puri, Pr.
Commissi
oner
Centr
e
Vinod1.Nautiya
l@icegate.gov.i
n
2
5
3
27ACCPT
8078P1ZL
Jagdish
Chhogar
amji
Trivedi
Jay
Metals
India
Proprieto
rship
2,27,
952/-
CGST,
Mumbai
South
Shri
Vinod
Nautiy
al,
Assista
nt
Commi
ssioner
Shri
Rajesh
Puri, Pr.
Commissi
oner
Centr
e
Vinod1.Nautiya
l@icegate.gov.i
n
2
5
4
27AFOPM
3136N1Z
X
Pawanra
j
Ramanl
al Mehta
Vinayak
Metal
Corpora
tion
Proprieto
rship
1,94,
891/-
CGST,
Mumbai
South
Shri
Vinod
Nautiy
al,
Assista
nt
Commi
ssioner
Shri
Rajesh
Puri, Pr.
Commissi
oner
Centr
e
Vinod1.Nautiya
l@icegate.gov.i
n
2
5
5
27AFXPM
3381A1Z8
Kalpesh
Kumar
Dadamc
hand
Jain
Apex
Pipes &
Tubes
Proprieto
rship
4,08,
260/-
CGST,
Mumbai
South
Shri
Vinod
Nautiy
al,
Assista
nt
Shri
Rajesh
Puri, Pr.
Commissi
oner
Centr
e
Vinod1.Nautiya
l@icegate.gov.i
n
Agenda for 40th GSTCM Volume 1
Page 222 of 318

Commi
ssioner

CATEGORY B7: TRAN-1 not filed, hence Tran-2 not attempted: As per Logs Tran-1 not filed.
Table 7(a) & section 7b or section 7(d) value has not been declared from the Taxpayer hence
Taxpayer was not eligible for filing Tran-2. Also As per logs User neither submitted nor filed the
form. No logs of save as well. ITC ledger also not updated.
S
.
N
o.
GSTIN Legal
Name
Trade
Name
Consti
tution
of
Busine
ss
Amou
nt of
Credi
t to be
claim
ed in
TRA
N-1
(in
Rs.)
CGS
T
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax
Zone
and
Commiss
ionerate
Name
and
Design
ation
of
Nodal
Officer
Authorise
d by
Name:
Designatio
n: (Pr.
Chief
Commissi
oner/Chief
Commissi
oner)
Jurisd
iction
State/
Centr
e
Email ID of
Nodal Officer
2
5
6
19ACQPA
9671F1Z7
SANJ
AY
KUMA
R
AGAR
WALA
ANNA
PURN
A
FERTI
LIZER
S
Proprie
torship
TRA
N-1:
CGST
:
7,733.
97;
SGST
:
8,18,2
16.12;
TRA
N -2:
CGST
:
1,08,9
06.30,
SGST
:
1,08,9
06.30
(West
Bengal),
(MEDINI
PUR),
(MIDNA
PORE)
Smt.
Sima
Sarkar,
Senior
Joint
Commi
ssioner
Devi
Prasad
Karanam,
Commissio
ner,
Commercia
l Taxes
State sima.sarkar@w
bcomtax.gov.in

Agenda for 40th GSTCM Volume 1
Page 223 of 318

CATEGORY B8: Tran-1 Filed, Tran-2 Fresh/Revision Attempted with No error or No valid
error reported: As per logs, taxpayer has filed Tran-2 for 072017 period before the due date but for
later period taxpayer has not tried to file. No error captured in logs.
S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Consti
tution
of
Busin
ess
Amou
nt of
Credi
t to be
claim
ed in
TRA
N-1
(in
Rs.)
CGS
T
Amou
nt:
SGST
Amou
nt:
State /
Central
Tax
Zone
and
Commis
sionerat
e
Name and
Designati
on of
Nodal
Officer
Authorised
by
Name:
Designatio
n: (Pr.
Chief
Commissio
ner/Chief
Commissio
ner)
Jurisdiction
State/Centr
e
Email ID
of Nodal
Officer
2
5
7
33ABCPL
1518K1Z
X
LEEL
ABAI
KAT
ARIY
A
ESAM
PARK
ENTER
PRISE
S
Propri
etorshi
p
TRA
N -2
to be
filed
Rs.1,6
7,000/
-
State J. Rasal
Doss
Solomon,
Deputy
Commissi
oner/Syste
m Analyst
Name: Sri
M.A.
Siddique,
I.A.S
Designation
: Principal
Secretary/C
ommissione
r of
Commercia
l Taxes
State/WAS
HERMENP
ET
dc2cs@ct
d.tn.gov.i
n


Agenda for 40th GSTCM Volume 1
Page 224 of 318

ANNEXURE 2
TRAN-1/TRAN-2 Cases returned by GSTN to Nodal Officers (cases were not found fit for processing)

S
.
N
o
.
GSTIN Legal
Name
Trade
Name
Consti
tution
of
Busin
ess
Amou
nt of
Credi
t to be
claim
ed in
TRA
N-1
(in
Rs.)
CGS
T
Amou
nt:
SGST
Amou
nt:
State / Central
Tax Zone and
Commissionerate
Name
and
Desig
natio
n of
Nodal
Office
r
Author
ised by
Name:
Design
ation:
(Pr.
Chief
Commi
ssioner/
Chief
Commi
ssioner)
Juri
sdic
tion
Stat
e/Ce
ntre
Email ID of
Nodal
Officer
1 09AAU
CS1870
K1ZL
Super
Surgmed
Private
Limited
M/s. Super
Surgmed
Private
Limited
Private
Limite
d
Comp
any
CGST
Amou
nt:
Rs.
14,28,
504
SGST
Amou
nt: Nil
Central Tax
Commissionerate:
G. B. Nagar
(Meerut Zone)
Name:
Sh.
Ishend
ra
Kashy
ap
Desig
nation
:
Assist
ant
Com
missio
ner,
Centra
l Tax
Name:
Sh.
Madan
Mohan
Singh
Designa
tion:
Commi
ssioner,
Central
Tax
Cent
re
Ishendra.Ka
shyap@iceg
ate.gov.in
2 05ABV
PI6235
K1Z8
M/s
Meer
Sons
Traders
(INTAJ
AR)
M/s Meer
Sons
Traders
Propri
etorshi
p
ITC
amou
nt
Rs.
1,57,0
00/-
Uttarakhand Mr.
Anura
g
Mishr
a,
(Depu
ty
Com
missio
ner)
Stat
e
anuragmishr
a75@gmail.
com
3 05AAA
CW685
5C1ZF
M/s
Windlass
Engineer
s and
Services
Pvt Ltd
M/s
Windlass
Engineers
and
Services
Pvt Ltd
Private
Limite
d
Comp
any
Rs.37,
00,73
4/-
(Thirt
y
Seven
Lakhs
seven
hundr
ed and
Mr.
Anura
g
Mishr
a,
(Depu
ty
Com
missio
ner)
Stat
e
anuragmishr
a75@gmail.
com
Agenda for 40th GSTCM Volume 1
Page 225 of 318

Thirty
Four)
4 05AEF
PC7169
D1ZS
M/s
Sona
Auto
Accessor
ies
(GAUT
AM
CHHAD
DA)
M/s Sona
Auto
Accessorie
s
Propri
etorshi
p
_ Mr.
Anura
g
Mishr
a,
(Depu
ty
Com
missio
ner)
Stat
e
anuragmishr
a75@gmail.
com
5 21AAB
CB358
1B1ZE
BHARA
T
MOTOR
S
LIMITE
D
BHARAT
MOTORS
LTD.
Public
Limite
d
Comp
any
SGST
:
13139
13
CGST
: 0
State Dipan
kar
Sahu,
Joint
Com
missio
ner of
CT &
GST
(IT)
Shri
Sushil
Kumar
Lohani,
IAS,
Commi
ssioner
of CT
& GST,
ODISH
A
Bhu
bane
swar
I
Circ
le
dcctitp@odi
shatax.gov.i
n
6 27AAE
FU920
8L1ZP
Umed
Sizers,
Kupwad
Umed
Sizers,
Kupwad
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commissionerate
V. N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
7 27ABG
PD086
8G1ZS
Jayant
Sudhakar
Mayur
Jayant
Sudhakar
Mayur
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
missio
nerate
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
8 27AAF
CG082
9B1Z0
Grampus
Shipping
and
Logistics
Pvt. Ltd.
Grampus
Shipping
and
Logistics
Pvt. Ltd.
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Vanda
na K.
Jain,
Com
missio
ner,
CGST
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
Cent
re
Vandanajain
.k15@gov.i
n
Agenda for 40th GSTCM Volume 1
Page 226 of 318

,
Pune-
II
Com
missio
nerate
GST &
Custom
s, Pune
Zone
9 27AV
WPS58
64M1Z
9
Jumman
Skaikh
Moham
med Idris
Shaikh
Jumman
Skaikh
Mohamme
d Idris
Shaikh
(AYOOB
ENTERPR
ISES)
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
missio
nerate
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
1
0
27AAF
FV257
2F1Z3
Vaishnav
i
Packagin
g
(VAISH
NAVI
PACKA
GING
INDUST
RIES)
Vaishnavi
Packaging
(VAISHN
AVI
PACKAGI
NG
INDUSTRI
ES)
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
missio
nerate
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
1
1
27AEK
PC1656
C1ZV
Marica
Printing
(SWAP
NIL
SHIVAJI
CHAVA
N)
Marica
Printing
(MARICA
PRINTING
SERVICE
S)
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
missio
nerate
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
1
2
30AAC
FB2964
L2ZL
M/s
B.S.S.
Natekar
M/s B.S.S.
Natekar
Central Tax Zone -
Pune Zone /
CGST, Goa
Commissionerate
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Additi
onal
Com
missio
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 227 of 318

ner,
CCO,
Pune
Zone
1
3
27AAB
FB5299
F1ZD
M/s
Badamik
ar &
Sons
M/s
Badamikar
& Sons
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Additi
onal
Com
missio
ner,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
1
4
21AAF
CS4922
B1ZY
SHREE
BHARA
T
MOTOR
S
LIMITE
D
SHREE
BHARAT
MOTORS
LTD.
Public
Limite
d
Comp
any
SGST
:
32295
3
CGST
: 0
State Dipan
kar
Sahu,
Joint
Com
missio
ner of
CT &
GST
(IT)
Shri
Sushil
Kumar
Lohani,
IAS,
Commi
ssioner
of CT
& GST,
ODISH
A
Bhu
bane
swar
I
Circ
le
dcctitp@odi
shatax.gov.i
n
1
5
30AAD
CH588
5Q1Z1
M/s
Handy
Training
Technolo
gies Ltd.
M/s Handy
Training
Technologi
es Ltd.
Central Tax Zone -
Pune Zone /
CGST, Goa
Commissionerate
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
1
6
27AAD
CC836
2K1ZB
CHAVA
N
MOTOR
S
DIVISIO
N INDIA
PRIVAT
E
CHAVAN
MOTORS
DIVISION
INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
CGST
Amou
nt:
86723
73
SGST
Amou
nt: 0
Kolhapur Zone Shri
G. S.
Misal,
Deput
y
Com
missio
ner of
State
Shri N.
K.
Joshi,
Joint
Commi
ssioner
of State
Tax,
Solapur
Stat
e
dcstltu.solap
ur@gmail.c
om
Agenda for 40th GSTCM Volume 1
Page 228 of 318

LIMITE
D
Tax,
Solap
ur_50
1
1
7
27AAC
CJ5593
N1ZW
J B
Dyeche
m Pvt.
Ltd.
J B
Dyechem
Pvt. Ltd.
Private
Limite
d
Comp
any
CGST
Amou
nt: Rs.
29,66,
308/-
CGST Mumbai
Zone, Belapur
Commissionerate
Manpr
eet
Arora,
Com
missio
ner
Sungita
Sharma,
Pr.
Chief
Commi
ssioner
Cent
re
Manpreet.Ar
ora@icegate
.gov.in
1
8
27AAA
CI5684
H1ZC
SKANE
M
INDIA
PRIVAT
E
LIMITE
D
Skanem
Interlabels
Industries
Private
limited
Private
Limite
d
Comp
any
CGST & Central
Excise, Division-I,
Palghar
Nilay
Bunka
r,
Assist
ant
Com
missio
ner
Cent
re
D.Shetty@ic
egate.gov.in
1
9
03AAB
CM567
4J1ZE
MCNRO
E
CONSU
MER
PRODU
CTS
PRIVAT
E
LIMITE
D
MCNROE
CONSUM
ER
PRODUCT
S
PRIVATE
LIMITED
Private
Limite
d
Comp
any
CGST
AMO
UNT:
60721
3
SGST
AMO
UNT:
-
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Stat
e
aetcgstpb@
gmail.com
2
0
03AAA
FN842
9Q1ZV
NAVYU
G
BICYCL
E
INDUST
RIES
NAVYUG
BICYCLE
INDUSTRI
ES
Partne
rship
CGST
AMO
UNT:
75619
0
SGST
AMO
UNT:
-
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Stat
e
aetcgstpb@
gmail.com
2
1
03AAX
PM286
1Q1Z
W
NARIN
DER
KUMAR
MITTAL
RATTAN
CHAND
MOHIT
KUMAR
Propri
etorshi
p
CGST
AMO
UNT:
-
SGST
AMO
UNT:
54221
2
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Stat
e
aetcgstpb@
gmail.com
Agenda for 40th GSTCM Volume 1
Page 229 of 318

2
2
03AAC
FT7741
B1ZL
THREE
STAR
ELECTR
IC
MOTOR
S
THREE
STAR
ELECTRI
C
MOTORS
Partne
rship
CGST
AMO
UNT:
49417
9
SGST
AMO
UNT:
-
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Stat
e
aetcgstpb@
gmail.com
2
3
03AAI
FD768
4D1ZH
DAWA
BAZAA
R
DAWA
BAZAAR
Partne
rship
CGST
AMO
UNT:
-
SGST
AMO
UNT:
47210
4
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Cent
re
detcldh@pu
njab.gov.in
2
4
03AA
MHM3
493H1
Z1
MANPR
EET
SINGH
HUF
UTILITY
MARKETI
NG
Hindu
Undivi
ded
Family
CGST
AMO
UNT:
-
SGST
AMO
UNT:
21719
7
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Cent
re
detcldh@pu
njab.gov.in
2
5
33BH
MPK68
21R1Z
P
MOHAN
AKRISH
NAN
KEERT
HIKA
PREMKRI
SHNA
ASSOCIA
TES
Propri
etorshi
p
CGST
Amou
nt: Rs
2,43,7
43/-
Chennai Zone,
Coimbatore
Commissionerate
Shri
M.
Sreed
har
Reddy
,
Princi
pal
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
2
6
33AAD
CR835
5H1Z9
EXXAR
O TILES
PRIVAT
E
LIMITE
D
EXXARO
TILES
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Rs
3,98,5
82/-
Chennai Zone,
Chennai South
Commissionerate
Shri
M.
Sreed
har
Reddy
,
Princi
pal
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
Agenda for 40th GSTCM Volume 1
Page 230 of 318

2
7
21AA
MFN07
41P1Z4
NOVEL
TY
GOLD
NOVELT
Y GOLD
Partne
rship
SGST
:
20154
75
CGST
: 0
State Dipan
kar
Sahu,
Joint
Com
missio
ner of
CT &
GST
(IT)
Shri
Sushil
Kumar
Lohani,
IAS,
Commi
ssioner
of CT
& GST,
ODISH
A
Gan
jam
- I
Circ
le
dcctitp@odi
shatax.gov.i
n
2
8
33AAA
CV156
0F1ZR
VIKAS
ELAST
OCHEM
AGENCI
ES
PRIVAT
E
LIMITE
D
VIKAS
ELASTOC
HEM
AGENCIE
S
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Rs
33,15,
585/-
Chennai Zone,
Chennai North
Commissionerate
Smt P.
Hema
vathi,
Princi
pal
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
2
9
33AAA
FC0379
A1Z7
CALCU
TTA
CANVA
S CO
CALCUTT
A
CANVAS
CO
Partne
rship
CGST
Amou
nt: Rs
6,76,3
21/-
IGST
Amou
nt: Rs
1,50,9
99/-
Chennai Zone,
Chennai North
Commissionerate
Smt P.
Hema
vathi,
Princi
pal
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
3
0
33AAD
CK212
1Q1ZL
KAFF
APPLIA
NCES
INDIA
PRIVAT
E
LIMITE
D
KAFF
APPLIAN
CES
(INDIA)
PRIVATE
LTD.
Private
Limite
d
Comp
any
CGST
&
SGST
Amou
nt: Rs
28,00,
371/-
Chennai Zone,
Chennai North
Commissionerate
Smt P.
Hema
vathi,
Princi
pal
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
3
1
33AAA
CB253
8F1Z7
R Stahl
Private
Limited
R Stahl
Private
Limited
Private
Limite
d
Comp
any
CGST
Amou
nt: Rs
25,24,
764/-
Chennai Zone,
Chennai Outer
Commissionerate
Shri
K. M.
Ravic
handr
an,
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
3
2
27AAC
HD419
8Q1ZN
Dharamc
hand
Bhikhala
l HUF
Royal
Creations
HUF * Maharashtra Shya
m K.
Maha
nta,
Additi
onal
Com
missio
ner
Rajesh
Sanan,
Commi
ssioner
Cent
re
shyam.maha
nta@gov.in;
shyam.maha
nta@icegate
.gov.in
Agenda for 40th GSTCM Volume 1
Page 231 of 318

3
3
27AAA
CV280
4Q1Z0
Vijosh
Distribut
ors P
Ltd.
Vijosh
Distributor
s P Ltd.
Private
Limite
d
Comp
any
* Maharashtra Shya
m K.
Maha
nta,
Additi
onal
Com
missio
ner
Rajesh
Sanan,
Commi
ssioner
Cent
re
shyam.maha
nta@gov.in;
shyam.maha
nta@icegate
.gov.in
3
4
21AAS
PA374
8H1ZU
VIKASH
KUMAR
AGARW
AL
VIKASH
SALES
CORPOR
ATION
Propri
etorshi
p
SGST
: 0
CGST
: 0
Centre Dipan
kar
Sahu,
Joint
Com
missio
ner of
CT &
GST
(IT)
Shri
Sushil
Kumar
Lohani,
IAS,
Commi
ssioner
of CT
& GST,
ODISH
A
CU
TT
AC
K II
RA
NG
E
dcctitp@odi
shatax.gov.i
n
3
5
27AAA
FS5063
R1ZM
Sagar
Enterpris
es
Sagar
Enterprises
Partne
rship
21345
65
Maharashtra Shya
m K.
Maha
nta,
Additi
onal
Com
missio
ner
Rajesh
Sanan,
Commi
ssioner
Cent
re
shyam.maha
nta@gov.in;
shyam.maha
nta@icegate
.gov.in
3
6
09AEP
PU058
2A1ZB
MOHIT
UPADH
YAY
M/S OM
SAI
ENTERPR
ISES
Propri
etorshi
p
Agra Sector-18 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
3
7
09AAT
FS9368
L1ZX
SHANTI
AGENCI
ES
M/S
SHANTI
AGENCIE
S
Partne
rship
Kanpur Sector-2 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 232 of 318

3
8
09AAB
CU542
5B1ZM
USL
CHEMI
CALS
PVT
LTD
U S L
CHEMICA
LS PVT
LTD
Private
Limite
d
Comp
any
Noida Sector-8 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
3
9
09AIC
PV082
6D1ZD
HIMANI
TRADE
RS
M/S
HIMANI
TRADERS
Propri
etorshi
p
Nazibabad ,
Sector-2
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
0
09AFO
PG226
8P1ZQ
KANAK
MARBL
ES
M/S
KANAK
MARBEL
S
Propri
etorshi
p
Kanpur Sector-30 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
1
09AZF
PS0446
Q1ZO
M/S
CITY
ELECTR
ONICS
M/S CITY
ELECTRO
NICS
Propri
etorshi
p
RANGE - 4 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Cent
re
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 233 of 318

4
2
09AAA
HA723
3D1ZR
ASHWA
NI
KUMAR
MITTAL
HUF
M/S
AGRAWA
L
TRADERS
Hindu
Undivi
ded
Family
Aligarh Sector-12 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
3
09AIJP
A9579
R1Z6
MADHU
JESH
KUMAR
ARORA
M/S
MICKY
MEDICOS
Propri
etorshi
p
Bareilly Sector-2 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
4
09AHU
PA852
8J1ZR
FAHIM
AHMAD
KHAN
M/S
FAHIM
TIMBER
TRADERS
Propri
etorshi
p
Bareilly Sector-2 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
5
09AM
QPK91
01L1ZJ
WASEE
M
KHAN
M/S
INDIAN
FURNITU
RE
Propri
etorshi
p
Bareilly Sector-10 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 234 of 318

4
6
09ABF
PK945
0J1Z9
SARFA
RAZ
WALI
KHAN
M/S S.S.
TIMBERS
Propri
etorshi
p
Bareilly Sector-10 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
7
09ALB
PK000
4E1ZV
AMIT
KUMAR
KATARI
A
M/S LAN
ENGINEE
RING
AND
TECHNOL
OGIES
Propri
etorshi
p
Noida Sector-14 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
8
09AAV
PJ4836
C1ZF
MANEE
SHA
JAIN
M/S JAIN
ASSOCIA
TES
Propri
etorshi
p
Lucknow Sector- 6 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
4
9
09ADO
PG773
8A1ZG
Pranav
Goel
M/S
PRANAV
ENTERPR
ISES
Propri
etorshi
p
Noida Sector-4 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 235 of 318

5
0
09AAU
PJ1585
F1ZA
SANJEE
V JAIN
M/S JAIN
PLASTIC
AGENCIE
S
Propri
etorshi
p
Lucknow Sector- 6 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
5
1
09BJA
PS8131
A1ZF
SANDE
EP
M/S
KANHA
ELECTRO
NICS
Propri
etorshi
p
RANGE - 21 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Cent
ral
ctithqlu-
up@nic.in
5
2
09ATC
PS0568
A1ZT
MAHIP
AL
SINGH
M/S
CHAUHA
N
ELECTRO
NICS
Propri
etorshi
p
Noida Sector-13 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
5
3
09AAN
CA747
8G1Z3
AGATH
OS
SERVIC
ES
PRIVAT
E
LIMITE
D
M/S
AGATHO
S
SERVICE
S
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Sector-
2,Gautambudha
Nagar
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 236 of 318

5
4
09AAB
FZ0291
K1ZU
3A
ELECTR
ONICS
AGENC
Y
M/s. 3A
ELECTRO
NICS
AGENCY
Partne
rship
Lucknow Sector-
19
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
5
5
09AAA
HG768
0J1ZX
GURUM
UKH
DAS
M/S
PAWAN
PUMPS
INDUSTRI
ES
Propri
etorshi
p
Kanpur Sector-29 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
5
6
09AAC
CM690
9M1ZZ
MAA
PET
PRIVAT
E
LIMITE
D
M/S MAA
PET PVT
LTD
Private
Limite
d
Comp
any
Noida Sector-10 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
5
7
09APT
PG672
0P1Z3
Manish
Grover
M/S Guru
Kripa
Agency
Propri
etorshi
p
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 237 of 318

5
8
09AHE
PR7905
E1Z6
MAYA
RANI
M/S
SUNDAR
LAL AND
SONS
Propri
etorshi
p
SHAHJAHANPU
R RANGE
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Cent
ral
ctithqlu-
up@nic.in
5
9
09AA
MCS79
03H1Z
Y
SARDA
RJI
SAREE
WALA
PRIVAT
E
LIMITE
D
SARDARJ
I SAREE
WALA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Lucknow Sector-
13
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
0
09AAC
CR231
6R1ZZ
REGEN
T
AUTOLI
NKS
PVT.
LTD
M/S
REGENT
AUTOLIN
KS
PVT.LTD.
Private
Limite
d
Comp
any
Corporate Circle,
Ghaziabad I
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
1
09AAI
PU589
7R1Z7
SUSHIL
A
UPADH
YAYA
M/S
KASHIKA
ENTERPR
ISES
Propri
etorshi
p
Varanasi Sector-13 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 238 of 318

6
2
09ABI
PG897
6E1Z8
NEERAJ
GUPTA
M/S THAI
MART
Propri
etorshi
p
Ghaziabad Modi
Nagar Sector
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
3
09ADS
PV469
5H1ZH
PANKA
J
VISHNO
I
M/S
VISHNOI
BROTHER
S
Propri
etorshi
p
Jalaun, Sector-3
Orai
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
4
09AAR
PG922
1G1ZH
SANJEE
V
KUMAR
GARG
M/S IOTA
ALLOYS
Propri
etorshi
p
Ghaziabad Sector-
9
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
5
09AAD
CK601
3F1ZS
kirtikunj
automobi
les pvt
ltd
M/S
KIRTIKU
NJ
AUTOMO
BILES
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Jaunpur Sector-2 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 239 of 318

6
6
09AAD
CT713
5K1ZZ
TEMAS
ME
VESELE
X INDIA
PVT
LTD
M/S
TEMASM
E
VESELEX
INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Noida Sector-8 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
7
09AU
WPG14
04E1Z
Q
VINOD
KUMAR
GUPTA
M/S
BALAJI
TRADING
COMPAN
Y
Propri
etorshi
p
KAUSHAMBI Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Cent
re
ctithqlu-
up@nic.in
6
8
09AAR
CS4065
R1Z9
SKIPPE
R
TECHN
OLOGIE
S INDIA
PVT
LTD
SKIPPER
TECHNOL
OGIES
INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
48452
62.46
CGST
Noida Sector-4 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
6
9
09AAD
CR841
1L1Z2
RAM
MEHER
INFRA
DEVEL
OPERS
PRIVAT
E
LIMITE
D
RAM
MEHER
INFRA
DEVELOP
ERS
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Agra Sector-20 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 240 of 318

7
0
09AJE
PK556
7F1Z0
HIMAN
SHU
KATYA
L
M/S U P
PAINTS
Propri
etorshi
p
Ghaziabad Sector-
3
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
1
09AAG
CA288
3G1ZJ
AV
MULTI
MEDIA
PRIVAT
E
LIMITE
D
AV
MULTIME
DIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Noida Sector-10 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
2
09AAF
CT014
5B1ZS
TOLEX
O
ONLINE
PRIVAT
E
LIMITE
D
Tolexo
Online
Private
Limited
Private
Limite
d
Comp
any
Sector-
1,Gautambudha
Nagar
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
3
09AAE
CR545
7P1ZL
RUDRA
REAL
ESTATE
LIMITE
D
RUDRA
REAL
ESTATE
LIMITED
Public
Limite
d
Comp
any
Kanpur Sector-11 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 241 of 318

7
4
09ABE
PG597
2E1ZM
BRAJEN
DRA
KUMAR
GUPTA
M/S LEO
AGENCIE
S
Propri
etorshi
p
Kanpur Sector-21 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
5
09AAE
CR104
3H1ZK
RUDRA
REALT
ECH
PRIVAT
E
LIMITE
D
M/S
RUDRA
REALTEC
H PVT
LTD
Private
Limite
d
Comp
any
Varanasi Sector-14 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
6
09AAD
CT877
5D1ZY
TBK
FLORA
NCE
CERAM
ICS
PRIVAT
E
LIMITE
D
TBK
FLORANC
E
CERAMIC
S
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Noida Sector-6 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
7
09AAB
CW008
6A1ZN
WINDE
SON
TRADE
MART
PRIVAT
E
LIMITE
D
WINDESO
N
TRADEM
ART
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Ghaziabad Sector-
2
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 242 of 318

7
8
09AAC
CA490
5H1ZU
DEUTS
CHE
MOTOR
EN
PRIVAT
E
LIMITE
D
DEUTSCH
E
MOTORE
N
PRIVATE
LIMITED
Private
Limite
d
Comp
any
19858
83
CGST
(
CAN
VAT)
Noida Sector-10 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
7
9
09AAA
CW226
4R1ZP
Wellmed
Internati
onal
Industrie
s Pvt.
Ltd.
M/S
WELLME
D
INTERNA
TIONAL
INDUSTRI
ES P LTD`
Private
Limite
d
Comp
any
36221
47
CGST
(
CAN
VAT)
Noida Sector-10 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
8
0
09ADH
PA146
2A1Z8
ASHISH
KUMAR
AGARW
AL
M/S
AGARWA
L
TRADING
COMPAN
Y
Propri
etorshi
p
22654
37
Bahraich ,Sector-2 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
8
1
09AAL
PM559
3P1ZN
PARUL
MITTAL
M/S SRI
RADHAA
VALLAB
H
ENTERPR
ISE
Propri
etorshi
p
49321
1.00
CGST
38759
.00
SGST
Noida Sector-4 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
Agenda for 40th GSTCM Volume 1
Page 243 of 318

8
2
09AAJ
HM843
3Q1ZB
MOHAN
LAL
AGARW
AL
(HUF)
M/S LOVE
STEEL
TRADERS
Hindu
Undivi
ded
Family
Ghaziabad Sector-
17
Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
8
3
09AAR
CS0807
P1ZN
SPA
INFRAP
OWER
PRIVAT
E
LIMITE
D
M/S S P A
INFRAPO
WER
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Mirzapur Sector-1 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
8
4
09AAD
CE313
9L1ZG
ERD
TECHN
OLOGIE
S
PRIVAT
E
LIMITE
D
M/S ERD
TECHNOL
OGIES
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Noida Sector-12 Arvin
d
Kuma
r,
Additi
onal
Com
missio
ner,
Gr-2
IT
(Char
ge JC
I.T.)
Amrita
Soni,
Commi
ssioner,
Comme
rcial
Tax ,
U.P.
Stat
e
ctithqlu-
up@nic.in
8
5
37AAB
CF7316
A1Z2
FOREL
LABS
PRIVAT
E
LIMITE
D
FOREL
LABS
PRIVATE
LIMITED
LIMIT
ED
COMP
ANY
(Privat
e
Limite
d
Comp
any)
CGST
:
82228
97
CGST,
VISAKHAPATN
AM ZONE
S.
Fahee
m
Ahme
d,
Princi
pal
Com
missio
ner
Chief
Commi
ssioner,
Visakha
patnam
Zone
Stat
e
commr-
gstvskp@go
v.in
8
6
37AH
MPA40
55G1Z
H
RAVIPR
OLU
ANJAN
A
RANK
HYDRAU
LICS
PROP
RIET
ORSH
IP
CGST
:
92215
7
CGST,
VISAKHAPATN
AM ZONE
S.
Fahee
m
Ahme
d,
Princi
pal
Chief
Commi
ssioner,
Visakha
patnam
Zone
Stat
e
commr-
gstvskp@go
v.in
Agenda for 40th GSTCM Volume 1
Page 244 of 318

Com
missio
ner
8
7
37AAD
CS0845
B2ZO
SEWAY
S
SHIPPIN
G AND
LOGIST
ICS
LIMITE
D
SEAMAST
ER
SHIPPING
AND
LOGISTIC
S (A
DIVISION
OF
SEAWAY
S
SHIPPING
AND
LOGISTIC
S
LIMITED)
LIMIT
ED
COMP
ANY
(Publi
c
Limite
d
Comp
any)
CGST
:
14,69,
206/-
CGST,
VISAKHAPATN
AM ZONE
S.
Fahee
m
Ahme
d,
Princi
pal
Com
missio
ner
Chief
Commi
ssioner,
Visakha
patnam
Zone
Stat
e
commr-
gstvskp@go
v.in
8
8
37AAA
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3N1ZH
Apollo
Hospitals
Enterpris
e Ltd
Apollo
Hospitals
Enterprise
Ltd
Public
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d
Comp
any
CGST
-
Rs.1,2
9,48,8
64.54/
-
ANDHRA
PRADESH
M.
SRIH
ARI
RAO,
COM
MISSI
ONE
R
Chief
Commi
ssioner,
Visakha
patnam
Zone
Stat
e
srihari.rao@
gov.in
8
9
37AAF
CA079
6B1ZV
A.S.STE
EL
TRADE
RS(VSP)
PCT.LT
D
A.S.STEE
L
TRADERS
(VSP)PCT.
LTD
LIMIT
ED
COMP
ANY
CGST
:
1,04,1
0,387/
-
SGST
:
30,11,
325/-
CGST,
VISAKHAPATN
AM ZONE
S.
Fahee
m
Ahme
d,
Princi
pal
Com
missio
ner
Chief
Commi
ssioner,
Visakha
patnam
Zone
Cent
re
commr-
gstvskp@go
v.in
9
0
37AAD
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:40,18
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SGST
:13,82
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CGST,
VISAKHAPATN
AM ZONE
S.
Fahee
m
Ahme
d,
Princi
pal
Com
missio
ner
Chief
Commi
ssioner,
Visakha
patnam
Zone
Stat
e
commr-
gstvskp@go
v.in
9
1
37AAB
CL474
6J1Z9
LANTE
CH
PHARM
ACEUTI
CALS
LIMITE
D
LANTECH
PHARMA
CEUTICA
LS
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Limite
d
Comp
any
CGST
:
4,01,1
4,416/
-
CGST,
VISAKHAPATN
AM ZONE
S.
Fahee
m
Ahme
d,
Princi
pal
Com
missio
ner
Chief
Commi
ssioner,
Visakha
patnam
Zone
Cent
re
commr-
gstvskp@go
v.in
Agenda for 40th GSTCM Volume 1
Page 245 of 318

9
2
19AAD
CS5359
J1ZV
SHREE
DARSH
AN
PACKA
GERS
PVT.
LTD.
SHREE
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N
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d
Comp
any
CGST
-
Rs.3,2
2,107.
00
(West Bengal),
(KOLKATA
SOUTH),
(BHABANIPUR)
Smt.
Sima
Sarkar
,
Senior
Joint
Com
missio
ner
Devi
Prasad
Karana
m,
Commi
ssioner,
Comme
rcial
Taxes
Stat
e
sima.sarkar
@wbcomtax
.gov.in
9
3
06AAC
CO399
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SUPPOR
T
SERVIC
ES
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LIMITE
D
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SUPPORT
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S
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Gurugram (East),
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST,
HQ
Sh.
Vijay
Kumar
Singh,
Additio
nal
Excise
and
Taxatio
n
Commi
ssioner,
Haryan
a
Stat
e
gsttihry@g
mail.com
9
4
06AAA
CD022
5H1ZA
Donalds
on India
Filter
Systems
Pvt Ltd
Donaldson
India Filter
Systems
Pvt Ltd
Private
Limite
d
Comp
any
CGST
Amou
nt
97221
689
SGST
Amou
nt 0
Gurugram (West)
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST,
HQ
Sh.
Vijay
Kumar
Singh,
Additio
nal
Excise
and
Taxatio
n
Commi
ssioner,
Haryan
a
Stat
e
gsttihry@g
mail.com
9
5
21AC
WFS06
30E2Z
B
SAI
POLYM
ERS
SAI
POLYME
RS
Partne
rship
SGST
: 0
CGST
:
48344
0
State Dipan
kar
Sahu,
Joint
Com
missio
ner of
CT &
GST
(IT)
Shri
Sushil
Kumar
Lohani,
IAS,
Commi
ssioner
of CT
& GST,
ODISH
A
Gan
jam
- II
Circ
le
dcctitp@odi
shatax.gov.i
n
9
6
06AQI
PS1993
A1ZS
SUNIL
SETIA
M/s SETIA
ELECTRI
CALS &
ELECTRO
NICS
Electri
cals
Goods
Tradin
g
Gurugram (North)
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Stat
e
gsttihry@g
mail.com
Agenda for 40th GSTCM Volume 1
Page 246 of 318

Haryan
a
9
7
06AAD
CB077
5D1Z2
BSB
MARKE
TING
PRIVAT
E
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Faridabad (East),
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Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
9
8
06AAK
CM524
4P2ZW
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ELECTR
IC
SYSTE
M PVT
LTD
Sirsa, Haryana Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
9
9
06AAE
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EP
TRADIN
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SIRSA
Sirsa, Haryana Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
0
06AAC
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6G1ZF
MOHAN
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ORS
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LTD.
Rohtak, Haryana Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
Agenda for 40th GSTCM Volume 1
Page 247 of 318

1
0
1
06AAD
CM722
0J1ZK
MANGL
A
TUBES
PVT.
LTD.
Faridabad (South),
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
2
06ABC
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8L3Z3
M/S
HANS
RAM
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Gurugram (North),
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
3
06GAU
PK060
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M/S
SUKHBI
R
KUMAR
Gurugram (East),
HAryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
4
06AAA
CT432
0R1Z5
Tractel
Tirfor
Pvt Ltd
Palwal, Haryana Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
5
06AJSP
G1264
B1ZI
Aggarwa
l
Marketin
g
Yamunanagar,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Stat
e
gsttihry@g
mail.com
Agenda for 40th GSTCM Volume 1
Page 248 of 318

Taxatio
n
Commi
ssioner ,
Haryan
a
1
0
6
06AAB
CE027
5B1ZA
M-3
Industrie
s
Faridabad (West),
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
7
06AAF
HA429
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Ashok
Kumar
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Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
8
06AIG
PK567
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Ashok
Kumar
and Arun
Kumar
Goel
Yamunanagar,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
0
9
06AAC
CC922
6D1ZY
Carrier
Engg.
Pvt. Ltd.
Faridabad ,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
Agenda for 40th GSTCM Volume 1
Page 249 of 318

1
1
0
06AAH
CM909
3K1ZV
MAK
Plywood
Yamunanagar,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
1
1
06AGN
PJ8436
G1Z5
Jain
Provisio
nal Store
Yamunanagar,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
1
2
06AFK
PG870
4L1Z7
Arun
Kumar
Goel &
Sons
Yamunanagar,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
1
1
3
32AAB
CM596
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MERCH
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MERCHE
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Comp
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Sunil
Kuma
r V
State
Tax
Office
r
Anand
Singh I
A S
Commi
ssioner
of State
GST
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ment
Stat
e
vksuni.ctd@
kerala.gov.i
n
1
1
4
37ACA
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AMO
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54577
State - Andhra
Pradesh
S.Sek
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Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
Stat
e
ap-
jcgstn@apct
.gov.in
Agenda for 40th GSTCM Volume 1
Page 250 of 318

Prades
h
RA
PRADE
SH
1
1
5
37ABK
PM114
2J1ZM
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R
MOHAN
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RIET
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CGST
AMO
UNT:
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89896
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AMO
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State - Andhra
Pradesh
S.Sek
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Joint
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missio
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a
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SH
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SH
Stat
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ap-
jcgstn@apct
.gov.in
1
1
6
37ACY
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A
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S
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CHAKRA
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HIP
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AMO
UNT:
RS.10
63612
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
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,
ANDH
RA
PRADE
SH
Stat
e
ap-
jcgstn@apct
.gov.in
1
1
7
37AAC
CM317
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MOTHE
R
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&
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VEGETAB
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PRIVATE
LIMITED
PRIV
ATE
LIMIT
ED
COMP
ANY
CGST
AMO
UNT:
RS.70
,74,78
8
SGST
AMO
UNT
:RS.0
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
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COMM
ISSION
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,
ANDH
RA
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SH
Stat
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ap-
jcgstn@apct
.gov.in
1
1
8
37AA
MCS28
73A1Z
A
Sindhura
Paper
Private
Limited
Sindhura
Paper
Private
Limited
PRIV
ATE
LIMIT
ED
COMP
ANY
SGST
:
13051
919
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
Stat
e
ap-
jcgstn@apct
.gov.in
Agenda for 40th GSTCM Volume 1
Page 251 of 318

Prades
h
RA
PRADE
SH
1
1
9
37AAO
FS8487
M1ZZ
Srinivasa
Fertilizer
s and
Gl.Good
s
Srinivasa
Fertilizers
and
Gl.Goods
Partne
rship
CGST
:
16934
24
SGST
:
13377
654
Centre-Guntur
Commissionerate
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
RA
PRADE
SH
Cent
re
ap-
jcgstn@apct
.gov.in
1
2
0
37AAD
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U
PANCH
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MATURU
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HIP
SGST
:
11024
763
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
RA
PRADE
SH
Stat
e
ap-
jcgstn@apct
.gov.in
1
2
1
37AAG
FC0351
G1ZT
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ARY
AND
CO
CHOWDA
RY AND
CO
PART
NERS
HIP
SGST
:
35832
5
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
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,
ANDH
RA
PRADE
SH
Stat
e
ap-
jcgstn@apct
.gov.in
1
2
2
37AAE
CV040
8J1ZD
Vital
Paper
products
Limited
Vital Paper
products
Limited
Private
Limite
d
Comp
any
CGST
:
Rs.22,
49,11
5/-
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
Stat
e
ap-
jcgstn@apct
.gov.in
Agenda for 40th GSTCM Volume 1
Page 252 of 318

Prades
h
RA
PRADE
SH
1
2
3
37AAD
FT7182
P1ZD
TUNUG
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71
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
RA
PRADE
SH
Stat
e
ap-
jcgstn@apct
.gov.in
1
2
4
37AFD
PM175
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RAO
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81931
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State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
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,
ANDH
RA
PRADE
SH
Stat
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ap-
jcgstn@apct
.gov.in
1
2
5
37AAG
CG513
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NG
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LIMITED
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ATE
LIMIT
ED
COMP
ANY
CGST
AMO
UNT:
RS.45
,55,10
2/-
SGST
AMO
UNT:
RS.04
,35,72
8/-
State - Andhra
Pradesh
S.Sek
har,
Joint
Com
missio
ner
(ST),
(IT ),
Andhr
a
Prades
h
SRI
PEEYU
SH
KUMA
R,IAS
CHIEF
COMM
ISSION
ER(ST)
,
ANDH
RA
PRADE
SH
Stat
e
ap-
jcgstn@apct
.gov.in
1
2
6
24AAF
KV399
4N1ZB
VINAY
AK
TEXTIL
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VINAYAK
TEXTILE
PART
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HIP
SGST
-
83406
DC RANGE -17 D.G.S
ARV
AIYA
,
DEPU
TY
COM
MISSI
ONE
R OF
STAT
Chief
Commi
ssioner
STA
TE
dc17-sur2-
gstn@gujara
t.gov.in
Agenda for 40th GSTCM Volume 1
Page 253 of 318

E
TAX
1
2
7
24AAD
CS3050
L1ZG
SIDDHA
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WEAVE
S
PVT.LT
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dc19-bhav-
gstn@gujara
t.gov.in
Agenda for 40th GSTCM Volume 1
Page 254 of 318

Bhavn
agar
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dc15-sur1-
gstn@gujara
t.gov.in
Agenda for 40th GSTCM Volume 1
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1
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dc10-
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Agenda for 40th GSTCM Volume 1
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1
3
8
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dc10-
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Agenda for 40th GSTCM Volume 1
Page 257 of 318

1
4
1
29ABG
FS9453
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Mart
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TI AUTO
MART
Author
ized
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utor
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ne
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ership)
14556
01
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
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Cent
re
sh.dange@g
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4
2
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ized
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orp.
Ltd
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ership)
26288
14
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
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Cent
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4
3
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ized
dealers
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s
batteri
es
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15526
6
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
ssioner
Cent
re
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4
4
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trading
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corp
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12675
36
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
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38
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
ssioner
Cent
re
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1
4
6
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GIO
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32159
57
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Cent
re
sh.dange@g
ov.in
Agenda for 40th GSTCM Volume 1
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e
Limite
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4
7
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10862
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Central Tax Zone:
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i. H.
Dhang
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Com
missio
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Shri.
D.P.
Nagend
ra
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Comp
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14762
79
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
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Cent
re
sh.dange@g
ov.in
1
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9
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Central Tax Zone:
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i. H.
Dhang
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Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
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Commi
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Shri.
Shivaj
i. H.
Dhang
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Com
missio
ner
Shri.
D.P.
Nagend
ra
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Pr.
Chief
Commi
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Cent
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sh.dange@g
ov.in
1
5
1
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43
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
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Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
ssioner
Cent
re
sh.dange@g
ov.in
Agenda for 40th GSTCM Volume 1
Page 259 of 318

Comp
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1
5
2
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42208
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Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
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Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
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Chief
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Cent
re
sh.dange@g
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1
5
3
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Comp
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23103
6
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
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Chief
Commi
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Cent
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ov.in
1
5
4
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26062
2
Central Tax Zone:
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Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
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5
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20457
09
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
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Cent
re
sh.dange@g
ov.in
1
5
6
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S
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ss
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34831
9
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
ssioner
Cent
re
sh.dange@g
ov.in
Agenda for 40th GSTCM Volume 1
Page 260 of 318

1
5
7
29AFJP
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ts
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68620
5
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
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Cent
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sh.dange@g
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1
5
8
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Cent
re
Vinod1.Nau
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e.gov.in
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5
9
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Vinod1.Nau
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dc15-sur1-
gstn@gujara
t.gov.in
Agenda for 40th GSTCM Volume 1
Page 261 of 318

SURA
T
1
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3
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CHEME
X INDIA
PRIVAT
E
LIMITE
D
SIDDHI
VINAYAK
CHEMEX
INDIA
PRIVATE
LIMITED
PRIV
ATE
LIMIT
ED
COMP
ANY
SGST
-
10443
15
STATE MANI
SH
BAKS
HI,
ASSI
STAN
T
COM
MISSI
ONE
R,
CIRC
LE-A,
UDAI
PUR
STA
TE
ac-udaipur-
a@rajasthan
.gov.in
1
6
6
08ADA
PJ0279
R1Z4
MONIR
JAIN
BHARAT
DIESEL &
AUTOMO
TIVES
Propri
etorshi
p
CGST
-
31088
47
SGST
-
23107
82
JOINT
COMMISSIONER
(ADM), STATE
TAX, UDAIPUR
HITE
SH
TRIV
EDI,
DEPU
TY
COM
MISSI
ONE
R,
STAT
E
TAX,
CIRC
LE-B,
UDAI
PUR
STA
TE
ac-udaipur-
b@rajasthan
.gov.in
Agenda for 40th GSTCM Volume 1
Page 262 of 318

1
6
7
08AAB
FT2688
Q1ZD
TAIYAB
MOTOR
S
TAIYAB
MOTORS
PART
NERS
HIP
CGST
-
13386
SGST
-
53463
42
STATE:
UDAIPUR ZONE
HARI
SHA
NKA
R
KUM
AWA
T,
AC,
BANS
WAR
A,
UDAI
PUR
STA
TE
AC-
BANSWAR
A-
RJ@GOV.I
N
1
6
8
08AFE
PG479
1H1ZB
RAJEN
DRA
KUMAR
GANDH
I
SURBHI
AUTOMO
BILES
Propri
etorshi
p
CGST
-
34602
9
SGST
-
46089
5
STATE:
UDAIPUR ZONE
HARI
SHA
NKA
R
KUM
AWA
T,
AC,
BANS
WAR
A,
UDAI
PUR
STA
TE
AC-
BANSWAR
A-
RJ@GOV.I
N
1
6
9
08AAF
CR192
9K1Z3
Rays
Power
Experys
Private
Limited
(RAYS
POWER
EXPERT
S
PRIVAT
E
LIMITE
D)
Rays
Power
Experys
Private
Limited
(RAYS
POWER
EXPERTS
PRIVATE
LIMITED)
Private
limited
CGST
-
83153
84
Work Contract &
Leasing Tax
Circle, Jaipur,
Zone-3, jaipur
(Jurisdictional
Office)
Bharat
Bhush
an
Bades
ara
(Assis
sant
Com
missio
ner)
STA
TE
ac-jaipur-3-
wt@rajastha
n.gov.in
1
7
0
36AAC
CN324
9D1ZP
NAYAN
HARDW
ARE
PRIVAT
E
LIMITE
D
M/S
NAYAN
HARDWA
RE
PRIVATE
LIMITED
Private
Limite
d
Comp
any
26500
00
GOSHAMAHAL Radha
Sindhi
ya
Linga,
Assist
ant
Com
missio
ner,
State
Taxes
Neetu
Prasad,
Commi
ssioner,
State
Taxes,
Telanga
na
Cent
re
ac_gstn@tg
ct.gov.in
1
7
1
36AAE
CE078
5H1ZL
ETNA
HARDW
ARE
OPC
PRIVAT
E
LIMITE
D
ETNA
HARDWA
RE OPC
PVT LTD
Private
Limite
d
Comp
any
82000
0
GUDIMALKAPU
R
Radha
Sindhi
ya
Linga,
Assist
ant
Com
missio
ner,
Neetu
Prasad,
Commi
ssioner,
State
Taxes,
Telanga
na
Cent
re
ac_gstn@tg
ct.gov.in
Agenda for 40th GSTCM Volume 1
Page 263 of 318

State
Taxes
1
7
2
27AAA
CI4550
Q1Z6
M/s ITW
India Pvt
Ltd
M/s ITW
India Pvt
Ltd
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
1
7
3
27AAB
CL187
0F1ZO
LEONI
CABLE
SOLUTI
ONS
(INDIA)
PRIVAT
E
LIMITE
D
M/s. Leoni
Cable
Solutions
(India) Pvt.
Ltd
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
7
4
27AK
WPG16
66Q1Z
7
NISHA
KIRIT
GADA
NEW
ZAVERA
MOP &
BROOM
Propri
etorshi
p
BHIWANDI_611 Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Tax,
Maha
vikas)
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
1
7
5
27AKF
PG850
5K1Z0
RASHM
I KIRAN
GADA
KARUSH
YEMI
CRAFT
Propri
etorshi
p
BHIWANDI_611 Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
Agenda for 40th GSTCM Volume 1
Page 264 of 318

Tax,
Maha
vikas)
1
7
6
27AAB
CM979
8H1ZS
FUSO
GLASS
INDIA
PRIVAT
E
LIMITE
D
FUSO
GLASS
INDIA
PVT LTD
Private
Limite
d
Comp
any
CGST
:
48588
8
WAGLE I.E._501 Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Tax,
Maha
vikas)
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
1
7
7
27AAB
CM924
4N1ZY
CERA
SANITA
RYWAR
E
LIMITE
D
CERA
SANITAR
YWARE
LIMITED
Public
Limite
d
Comp
any
WAGLE I.E._502 Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Tax,
Maha
vikas)
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
1
7
8
27AAR
FR6622
G2ZT
RIGHT
ARC
RIGHT
ARC
Partne
rship
SANDOZBAUGH
_703
Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Tax,
Maha
vikas)
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
1
7
9
27ADL
PB8921
B1ZT
BALWA
NTSING
H
SARDA
R
SINGH
BOLIA
SWASTIK
AUTO
Propri
etorshi
p
WAGLE I.E._501 Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
Agenda for 40th GSTCM Volume 1
Page 265 of 318

Tax,
Maha
vikas)
1
8
0
27AAB
AV526
7E1ZD
VASTU
RACHA
NA JV
VASTU
RACHAN
A JV
Societ
y/
Club/
Trust/
AOP
RAMNAGAR_70
6
Mrs.
Kalya
neshw
ari B.
Patil(
Deput
y
Com
missio
ner of
State
Tax,
Maha
vikas)
Mr.
Sanjeev
Kumar,
Commi
ssioner
of State
Tax,
Mahara
shtra
State
STA
TE
gstit.State@
mahagst.gov
.in
1
8
1
27AAE
CP0264
G1ZL
KSPG
AUTOM
OTIVE
INDIA
PRIVAT
E
LIMITE
D
KSPG
AUTOMO
TIVE
INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
8
2
27AAA
CT346
7B1ZK
TETRA
PAK
INDIA
PRIVAT
E
LIMITE
D
M/s. Tetra
Pak India
Pvt. Ltd
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
8
3
27AAC
CV052
8K1Z9
SKH
SHEET
METAL
S
COMPO
NENTS
PRIVAT
E
LIMITE
D
M/s. SKH
SHEET
METALS
COMPON
ENTS PVT
LTD.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
Agenda for 40th GSTCM Volume 1
Page 266 of 318

1
8
4
27AAH
CS8200
L1Z4
SILICO
N SEMI
CONDU
CTORS
PVT
LTD
M/s.
Silicon
Semi
Conductors
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
8
5
27AAD
CK837
4M1ZV
TAIYO
NIPPON
SANSO
INDIA
PRIVAT
E
LIMITE
D
TAIYO
NIPPON
SANSO
INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
8
6
27AAF
CB027
3N2ZH
BRAMH
ACORP
LIMITE
D
M/s.
BrahmaCor
p Ltd.
(Hotel
Division)
(SHERAT
ON
GRAND
PUNE)
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
8
7
27AAB
CT788
6R1Z7
TAKSHI
AUTO
COMPO
NENTS
PRIVAT
E
LIMITE
D
M/s.
Takshi
Auto
Component
s (TAKSHI
AUTO
COMPON
ENTS PVT
LTD)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
ONE
R,
CGST
,
PUNE
I
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexpune1@
nic.in
1
8
8
27ABA
PM031
5M1ZU
ARUN
PREMC
HAND
MITTAL
M/s. Rohit
Industries
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
SHRI
MILI
ND
GAW
AI,
COM
MISSI
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
Cent
re
commr-
cexpune1@
nic.in
Agenda for 40th GSTCM Volume 1
Page 267 of 318

ONE
R,
CGST
,
PUNE
I
GST &
Custom
s, Pune
Zone
1
8
9
30AAB
CB815
9K1ZO
Berger
Beckers
Coating
Pvt Ltd
Berger
Beckers
Coating
Pvt Ltd
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
K.
Anpaz
hakan
,
Com
missio
ner,
CGST
, Goa
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexgoa@nic
.in
1
9
0
30AAA
CT395
7G1ZK
The
Indian
Hotel
Compan
y Ltd
The Indian
Hotel
Company
Ltd
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
K.
Anpaz
hakan
,
Com
missio
ner,
CGST
, Goa
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexgoa@nic
.in
1
9
1
30AAA
CM126
7A1ZC
Minar
Travels
India Pvt
Ltd
Minar
Travels
(India) Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
K.
Anpaz
hakan
,
Com
missio
ner,
CGST
, Goa
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexgoa@nic
.in
1
9
2
30AAA
CH273
6F1Z7
Sanofi
India Ltd
Sanofi
India Ltd
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
K.
Anpaz
hakan
,
Com
missio
ner,
CGST
, Goa
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexgoa@nic
.in
1
9
3
30AAB
CA606
5B1ZF
Averina
Internati
nal
Resorts
Pvt Ltd
Not Given
(AVERIN
A
INTERNA
TIONAL
RESORTS
PRIVATE
LTD)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
K.
Anpaz
hakan
,
Com
missio
ner,
CGST
, Goa
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
Cent
re
commr-
cexgoa@nic
.in
Agenda for 40th GSTCM Volume 1
Page 268 of 318

Com
mrte
s, Pune
Zone
1
9
4
30AAB
FP9573
C1ZH
Pioneer
Enterpris
es
Not Given
(PIONEER
ENTERPR
ISES)
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
K.
Anpaz
hakan
,
Com
missio
ner,
CGST
, Goa
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexgoa@nic
.in
1
9
5
27AAE
CD892
0F1ZO
DBIND
Wire
Products
Pvt. Ltd.
DBIND
Wire
Products
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
1
9
6
27AAA
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LTD
MOHAN
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Club/
Trust/
AOP
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
1
9
7
27AAB
HV367
5H1ZT
Sushil
Kumar &
Co.
(VASUD
EO
RAMBA
LLABH
BIYANI
)
Sushil
Kumar &
Co.
(SUSHIL
KUMAR
AND
COMPAN
Y)
Hindu
Undivi
ded
Family
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
Agenda for 40th GSTCM Volume 1
Page 269 of 318

1
9
8
27AAE
CS8077
J1ZS
Shah
Precicast
Pvt. Ltd.
Shah
Precicast
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
1
9
9
27AAC
CR646
9H1Z0
Rajdhani
Refinery
Pvt. Ltd.
Rajdhani
Refinery
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
2
0
0
27ABG
PJ9649
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Harshvar
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Industria
l
Suppliers
(SUJEE
T
MANIK
RAO
JAGDH
ANE)
Harshvardh
an
Industrial
Suppliers
(SATARA
COMMUN
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[CDMA])
Propri
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Central Tax Zone -
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CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
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ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
2
0
1
27AAV
FM150
1D1ZH
Mahendr
a Ready
Mix
Concrete
Plant
Mahendra
Ready Mix
Concrete
Plant
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
2
0
2
27AAA
CK845
0F1ZK
Kay
Nitroxyg
en Pvt.
Ltd.
Kay
Nitroxygen
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
Agenda for 40th GSTCM Volume 1
Page 270 of 318

missio
nerate.
2
0
3
27ALZ
PS0600
G1ZV
Ideal
Agencies
(VIKRA
M
BHAGW
ANRAO
SALUN
KHE)
Ideal
Agencies
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
2
0
4
27AFR
PK603
5R1ZK
Dhananj
ay
Automob
iles
(NITIN
SAMPA
TRAO
KADAM
)
Dhananjay
Automobil
es
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
2
0
5
27AAD
CE752
8F1ZM
Anax
Industrie
s Pvt.
Ltd.
Anax
Industries
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
V.N.
Thete,
Com
missio
ner,
CGST
,
Kolha
pur
Com
missio
nerate.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
commr-
cexklhpr@n
ic.in
2
0
6
27AAE
FS8620
E1Z8
S.S.
Mirje
and
Compan
y
S.S. Mirje
and
Company
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Addl.
Com
mr.
(CCO
),
PUNE
ZONE
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 271 of 318

2
0
7
27AAC
FA411
8R1Z8
Allied
Products
Allied
Products
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Addl.
Com
mr.
(CCO
),
PUNE
ZONE
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
0
8
27AAC
CK794
7D1ZE
Kirloskar
Corrocoa
t Pvt.
Ltd.
Kirloskar
Corrocoat
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Addl.
Com
mr.
(CCO
),
PUNE
ZONE
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
0
9
27AAU
CS1584
Q1Z8
Savnil
Engineer
s Pvt.
Ltd.
Savnil
Engineers
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Addl.
Com
mr.
(CCO
),
PUNE
ZONE
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
1
0
27AAA
FI3740
F1ZP
Inflow
Systems
Inflow
Sustems
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Cent
re
Vandanajain
.k15@gov.i
n
Agenda for 40th GSTCM Volume 1
Page 272 of 318

Pune-
II
Com
mrte
Custom
s, Pune
Zone
2
1
1
27AAD
CT527
3A1ZJ
Thermax
Babcock
&
Wilcox
Energy
Solutions
Thermax
Babcock &
Wilcox
Energy
Solutions
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
1
2
27AAA
CW032
8C1ZT
Konecre
nes Pvt.
Ltd.
(KONEC
RANES
AND
DEMAG
PRIVAT
E
LIMITE
D)
Konecrene
s Pvt. Ltd.
(KONECR
ANES
AND
DEMAG
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
1
3
27AAR
CS9668
L1Z4
Shubham
Housing
Develop
ers Pvt.
Ltd.
Shubham
Housing
Developers
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
1
4
27AAF
CR520
0B1ZY
Rose
Plastic
India
Pvt. Ltd.
Rose
Plastic
India Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
Agenda for 40th GSTCM Volume 1
Page 273 of 318

2
1
5
27AAB
CT565
0M1ZZ
Tulips
Ambbien
ce Pvt.
Ltd.
Tulips
Ambbience
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
1
6
27AAC
CH841
3M1ZB
Honour
Lab
limited
Honour
Lab limited
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
1
7
27AAB
CU096
9Q1ZM
UL
Engineer
ing
Services
and
Softwere
Pvt. Ltd.
(UL
ENGINE
ERING
SERVIC
ES AND
SOFTW
ARE
PRIVAT
E
LIMITE
D)
UL
Engineerin
g Services
and
Softwere
Pvt. Ltd.
(UL
ENGINEE
RING
SERVICE
S AND
SOFTWA
RE
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Addl.
Com
mr.
(CCO
),
PUNE
ZONE
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
1
8
27AAB
CB839
0C1ZR
B V Bio
Corp
Pvt. Ltd.
(VENK
ATESH
WARA
B V
BIOCOR
P
PRIVAT
E
LIMITE
D)
B V Bio
Corp Pvt.
Ltd.
(VENKAT
ESHWAR
A B V
BIOCORP
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Addl.
Com
mr.
(CCO
),
PUNE
ZONE
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 274 of 318

2
1
9
27AAA
CE738
9R1ZP
Ekbote's
Logs &
Lumbers
Pvt. Ltd.
Ekbote's
Logs &
Lumbers
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
2
0
27AAX
PM190
1D1ZQ
Vishwa
Develop
ers
(JAYAN
T HARI
MULAY
)
Vishwa
Developers
(1.
VISHWA
DEVELOP
ERS, 2.
KALAVIS
HWA)
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
2
1
27AAB
CI9109
G1ZL
IK Inbata
India
Pvt. Ltd.
(INABA
TA
INDIA
PRIVAT
E
LIMITE
D)
IK Inbata
India Pvt.
Ltd.
(INABAT
A INDIA
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
2
2
27AAA
CE070
2C1ZH
EID
Parry
(India)
Limited
EID Parry
(India)
Limited
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Com
mrte
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
2
2
3
27AAF
CA939
8B1ZG
Now
Reality
(NOW
REALT
Y
PROMO
TERS
AND
BUILDE
RS
PRIVAT
Now
Reality
(AMIT
ENTERPR
ISES
PROMOT
ERS AND
BUILDER
S PVT
LTD)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Vanda
na K.
Jain,
Com
missio
ner,
CGST
,
Pune-
II
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
Vandanajain
.k15@gov.i
n
Agenda for 40th GSTCM Volume 1
Page 275 of 318

E
LIMITE
D)
Com
mrte
2
2
4
27AAK
CS7585
D1ZW
M/s
Scivic
Engineer
ing India
Pvt. Ltd
M/s Scivic
Engineerin
g India Pvt.
Ltd
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
2
5
27AAA
CO200
7Q1ZC
M/s
O/E/N
India
Ltd. (O E
N INDIA
LIMITE
D)
M/s O/E/N
India Ltd.
(O/E/N
INDIA
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
2
6
27AAA
CM498
7H1Z4
M/s
Mahindr
a Steel
Service
Centre
Ltd.
M/s
Mahindra
Steel
Service
Centre Ltd.
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 276 of 318

2
2
7
27AAV
PJ7760
M1ZR
M/s Gnat
Engineer
ing
(ASHA
SUREN
DRA
JAIN)
M/s Gnat
Engineerin
g
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
2
8
27AAA
CJ7690
N1ZW
M/s
JIMCAP
Electroni
cs Pvt.
Ltd.
M/s
JIMCAP
Electronics
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
2
9
27AAC
CI1795
D1ZM
M/s
Intact
Automati
on Pvt.
Ltd.
M/s Intact
Automatio
n Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
0
27AAA
CS5218
B1ZS
M/s
Subhash
Shah &
Associat
es
(SUBHA
SH
SHAH
AND
ASSOCI
ATES
M/s
Subhash
Shah &
Associates
(SUBHAS
H SHAH
AND
ASSOCIA
TES
ARCHITE
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 277 of 318

ARCHIT
ECTS
PRIVAT
E
LIMITE
D)
CTS
PVT.LTD.)
Com
mr.,
CCO,
Pune
Zone
2
3
1
27AAB
CM268
1H1ZG
M/s
Mitcon
Consulta
ncy &
Engg
Services
Ltd.
(MITCO
N
CONSU
LTANC
Y &
ENGINE
ERING
SERVIC
ES LTD)
M/s Mitcon
Consultanc
y & Engg
Services
Ltd.
(MITCON
CONSULT
ANCY &
ENGINEE
RING
SERVICE
S LTD)
Public
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
2
27AAF
CT395
0L1ZY
M/s
Tejas
Agro
Irrigation
Systems
Pvt. Ltd.
M/s Tejas
Agro
Irrigation
Systems
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
3
27AAY
PJ6214
B1ZO
M/s
Padmava
ti
Automob
iles
(GIRID
HAR
VYANK
ATESH
JOSHI)
M/s
Padmavati
Automobil
es
(PADMAV
ATI AUTO
MOBILES
)
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 278 of 318

2
3
4
27AAF
FD309
7F1ZF
M/s
Diamond
Sugar
M/s
Diamond
Sugar
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
5
27ACY
FS9797
G1ZS
M/s Shiv
Enterpris
es
M/s Shiv
Enterprises
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
6
30AAB
CB839
4G1ZS
M/s
Bagh
Bahar
Applianc
es Pvt.
Ltd
M/s Bagh
Bahar
Appliances
Pvt. Ltd
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
7
30AAC
CM010
6E1ZI
M/s
Schiffer
and
Menezes
(India)
Pvt. Ltd.
M/s
Schiffer
and
Menezes
(India) Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 279 of 318

Com
mr.,
CCO,
Pune
Zone
2
3
8
30AAC
CA311
7H1ZF
M/s
A.W.
Faber
Castell
(India)
Pvt. Ltd.
M/s A.W.
Faber
Castell
(India) Pvt.
Ltd.
(FABER-
CASTELL
)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Goa
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
3
9
27AAE
FL8610
K2Z3
M/s
Laukik
Construc
tion
Compan
y
M/s Laukik
Constructio
n Company
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
0
27AAC
CS5421
N1Z4
M/s
Sutra
Systems
India
Pvt. Ltd.
M/s Sutra
Systems
India Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 280 of 318

2
4
1
27BW
MPS80
06B1Z
F
Bharatku
mar
Bhawarl
al Shah
Bharatkum
ar
Bhawarlal
Shah
(SHREE
MANIBH
ADRA
AGENCY)
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
2
27AAA
CZ092
9J1Z4
Zaware
Creative
Enterpris
es Pvt.
Ltd.
Zaware
Creative
Enterprises
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
3
27AAD
CP0079
L1Z6
PC Soft
ERP
Solutions
Pvt. Ltd.
(PCSOF
T ERP
SOLUTI
ONS
PVT
LTD)
PC Soft
ERP
Solutions
Pvt. Ltd.
(P. C
SOFT ERP
SOLUTIO
N
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
4
27AAQ
FA300
3P1Z8
M/s Ace
Weld
Engineer
s
(ACEW
ELD
ENGINE
ERS)
M/s Ace
Weld
Engineers
(ACEWEL
D
ENGINEE
RS)
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 281 of 318

Com
mr.,
CCO,
Pune
Zone
2
4
5
27AAC
CA519
8A1ZV
M/s
Aqua
Alloys
Pvt. Ltd.
M/s Aqua
Alloys Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
6
27AAB
CM175
8P1ZZ
M/s
Metaltec
h Techno
Projects
(I) Pvt.
Ltd.
(METAL
TEK
TECHN
O
PROJEC
TS
INDIA
PRIVAT
E
LIMITE
D

)
M/s
Metaltech
Techno
Projects (I)
Pvt. Ltd.
(METALT
EK
TECHNO
PROJECT
S (I) PVT
LTD)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
7
27AAD
CB959
2L1Z0
M/s B.K.
Logistics
Pvt Ltd
(B K
LOGIST
ICS
PRIVAT
E
LIMITE
D)
M/s B.K.
Logistics
Pvt Ltd (B
K
LOGISTIC
S
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 282 of 318

2
4
8
27AAA
CJ4677
K1Z5
M/s
Jayashre
e
Polymers
Pvt Ltd.
M/s
Jayashree
Polymers
Pvt Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
4
9
27AAE
CP1516
D1ZU
M/s
Pratibim
b Flex
Pack Pvt.
Ltd.
(PRATI
BIMB
FLEX
PRIVAT
E
LIMITE
D)
M/s
Pratibimb
Flex Pack
Pvt. Ltd.
(PRATIBI
MB FLEX
PACK
PVT LTD)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
5
0
27AFF
PP6764
E1Z6
M/s Shri
Shankar
Vijay
Saw Mill
(VIRJIB
HAI
LADHA
RAM
PATEL)
M/s Shri
Shankar
Vijay Saw
Mill
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
5
1
27AAB
FK527
7E1ZC
M/s
Kolhapur
Industria
l Sales
Corporat
ion
M/s
Kolhapur
Industrial
Sales
Corporatio
n
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 283 of 318

Com
mr.,
CCO,
Pune
Zone
2
5
2
27AAE
CV590
7C1ZF
M/s
Vedant
Tools
Pvt. Ltd.
M/s Vedant
Tools Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
5
3
27AAG
CM981
1N1Z
W
M/s
Maruti
Tempere
d
Process
Pvt. Ltd.
M/s Maruti
Tempered
Process
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
5
4
27AHT
PG046
7D1ZB
Mr.
Sopan
Dagadu
Ghate
Mr. Sopan
Dagadu
Ghate
(GURUDA
TTA
ENGG.
WORKS)
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
Agenda for 40th GSTCM Volume 1
Page 284 of 318

2
5
5
27AAA
CE838
9F1ZC
M/s
Sarvatra
Technolo
gies Pvt.
Ltd.
M/s
Sarvatra
Technologi
es Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
2
5
6
27AAB
CA547
0E1ZX
M/s
Adinath
Agro
Processe
d Foods
Pvt. Ltd.
M/s
Adinath
Agro
Processed
Foods Pvt.
Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
2
5
7
27AAG
CA718
4G1ZH
M/s
Raymon
d
Fastners
(I) Pvt.
Ltd. (A
RAYMO
ND
FASTEN
ERS
INDIA
PRIVAT
E
LIMITE
D)
M/s
Raymond
Fastners (I)
Pvt. Ltd.
(A
RAYMON
D
FASTENE
RS INDIA
PRIVATE
LIMITED)
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
2
5
8
27AAG
CM044
4D1ZU
M/s
M.M.
Polymers
Pvt. Ltd.
M/s M.M.
Polymers
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-I
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
Agenda for 40th GSTCM Volume 1
Page 285 of 318

Pune
Zone
2
5
9
27ABF
FS8746
K1ZH
M/s
Swift
Industria
l Corpn
(SWIFTI
N
CORPO
RATION
LLP)
M/s Swift
Industrial
Corpn
(SWIFTIN
CORPOR
ATION
LLP)
Partne
rship
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
2
6
0
27AAD
CJ5965
B1ZK
M/s Jay
Surya
Polymers
Pvt. Ltd.
M/s Jay
Surya
Polymers
Pvt. Ltd.
Private
Limite
d
Comp
any
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commrte
Akash
Choug
ule,
Princi
pal
Nodal
Office
r,
Joint
Com
missio
ner
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
akash.choug
ule@gov.in
2
6
1
03ACY
PA505
5D1ZU
RAJESH
ARORA
WINNER'
S
PHARMA
CEUTICA
LS
Propri
etorshi
p
CGST
AMO
UNT:
-
SGST
AMO
UNT:
45675
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Stat
e
detcldh@pu
njab.gov.in
2
6
2
03AH
MPG49
78Q1Z
L
NITIN
GARG
KAY ESS
SURGICO
Propri
etorshi
p
CGST
AMO
UNT:
-
SGST
AMO
UNT:
33538
0
Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
Cent
re
detcldh@pu
njab.gov.in
Agenda for 40th GSTCM Volume 1
Page 286 of 318

2
6
3
06AAB
CI9109
G1ZP
INABAT
A INDIA
PRIVAT
E
LIMITE
D
INABATA
INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Gurugram (South),
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
2
6
4
36AAE
CC351
2E1Z6
CONTIN
ENTAL
TRANS
TECH
PRIVAT
E
LIMITE
D
Continental
Trans Tech
Pvt Ltd
Private
Limite
d
Comp
any
Hyderabad
Commissionerate
Shri
Raghu
Kiran
B.,
Joint
Com
missio
ner
Cent
re
cgst.adc1hy
dcommte@g
ov.in
2
6
5
36AAB
CK241
7P4Z9
Kesoram
Industrie
s
Limited
BIRLA
TYRES
PROP.
KESORA
M
INDUSTRI
ES LTD
Public
Limite
d
Comp
any
Rs.1,6
1,61,6
73.20/
-.
Hyderabad
Commissionerate
Shri
Raghu
Kiran
B.,
Joint
Com
missio
ner
Cent
re
cgst.adc1hy
dcommte@g
ov.in
2
6
6
36AAC
CL532
9E1ZO
LS
Fibernet
Private
Limited
LS
FIBERNE
T
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Hyderabad
Commissionerate
Shri
Raghu
Kiran
B.,
Joint
Com
missio
ner
Cent
re
cgst.adc1hy
dcommte@g
ov.in
2
6
7
36AAH
CP5741
K1Z2
POORN
A
BUILDT
ECH
PRIVAT
E
LIMITE
D
M/S
POORNA
BUILDTE
CH
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Hyderabad
Commissionerate
Shri
Raghu
Kiran
B.,
Joint
Com
missio
ner
Cent
re
cgst.adc1hy
dcommte@g
ov.in
2
6
8
36AAF
CP1945
H1ZD
Pranit
Packagin
g Private
Limited
PRANIT
PACKAGI
NG
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Cenva
t
credit
balanc
e of
Rs.83,
01,10
0/-
Hyderabad
Commissionerate
Shri
Raghu
Kiran
B.,
Joint
Com
missio
ner
Cent
re
cgst.adc1hy
dcommte@g
ov.in
2
6
9
27AAB
FA293
0J1ZP
Ansons
Electro
Mechani
cal
Works
Ansons
Electro
Mechanical
Works
Partne
rship
1,58,1
69/-
CGST, Mumbai
South
Shri
Vinod
Nauti
yal,
Assist
ant
Shri
Rajesh
Puri, Pr.
Commi
ssioner
Cent
re
Vinod1.Nau
tiyal@icegat
e.gov.in
Agenda for 40th GSTCM Volume 1
Page 287 of 318

Com
missio
ner
2
7
0
27ABK
PB0946
P1ZC
M/s
Trimurti
Dyes &
Chemica
ls
M/s
Trimurti
Dyes &
Chemicals
Central Tax Zone -
Pune Zone /
CGST, Pune-II
Commissionerate
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,
Additi
onal
Com
missio
ner,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner,
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
7
1
27BEG
PK691
4L1Z4
M/s
Narayan
Cashew
Industrie
s
(NARA
YAN
GURUN
ATH
KANEK
AR)
M/s
Narayan
Cashew
Industries
Propri
etorshi
p
Central Tax Zone -
Pune Zone /
CGST, Kolhapur
Commrte
Santos
h
Kuma
r
Vatsa,
Princi
pal
Nodal
Office
r,Addl
.
Com
mr.,
CCO,
Pune
Zone
Shri
Vasa
Seshagi
ri Rao
Chief
Commi
ssioner
GST &
Custom
s, Pune
Zone
Cent
re
santosh.vats
a@nic.in
2
7
2
29AAQ
CS6919
R1Z1
M/s.
Siddahar
th Heavy
Industrie
s Pvt.
Ltd.
SIDDHAR
TH
HEAVY
INDUSTRI
ES
PRIVATE
LIMITED
Mfg.
and
export
ers of
oil
Hydra
ulic
presse
s
(Privat
e
Limite
d
Comp
any)
10799
5
Central Tax Zone:
Belagavi
Commissionerate
Shri.
Shivaj
i. H.
Dhang
e,
Com
missio
ner
Shri.
D.P.
Nagend
ra
Kumar,
Pr.
Chief
Commi
ssioner
Cent
re
sh.dange@g
ov.in
Agenda for 40th GSTCM Volume 1
Page 288 of 318

2
7
3
24AAD
CS9255
P1ZP
SYNPO
L
PRODU
CTS
PRIVAT
E
LIMITE
D
SYNPOL
PRODUCT
S
PRIVATE
LIMITED
Private
Limite
d
Comp
any
Dr.
Jeetes
h
Nagor
i,
Com
missio
ner
commr-
cexamd3@n
ic.in
2
7
4
27AAC
FO249
5D1ZB
OMWIR
E
KRAFT
OMWIRE
KRAFT
Pvt.
Ltd.
Comp
any
SGST
Amou
nt:
28065
1
CGST
Amou
nt:152
0784
Palghar
Commissionerate
A K
Sinha
Rakesh
Kumar
Cent
re
ajay.sinha19
61@gov.in
2
7
5
33AAJ
CA211
1N1ZX
ANAND
TRANS
PORT
PRIVAT
E
LIMITE
D
ANAND
TRANSPO
RT PVT.
LTD
Private
Limite
d
Comp
any
CGST
Amou
nt:
Rs.1,4
2,29,3
22/-
Chennai Zone,
Chennai North
Commissionerate
Shri
M
Sreed
har
Reddy
,
Princi
pal
Com
missio
ner
Shri CP
Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in
2
7
6
27AAB
FN173
5C1ZQ
NAMRA
TA
DEVEL
OPERSS
NAMRAT
A
DEVELOP
ERSS
Partne
rship
CGST
AMT
86869
0/-
SGST
AMT
30327
38/-
STATE
(Maharastra),(Pune
),(PUNE_WEST),(
KOTHRUD_501)
LALI
TA M
JAGT
AP-
DEPU
TY
COM
MMR.
OF
STAT
E
TAX
PUN-
VAT-
E-501
RESH
MA
GHAN
EKAR
PUN-
VAT-F-
001
STA
TE
JAGTAP.L
M@MAHA
GST.GOV.I
N
2
7
7
27AAC
CE237
8L1ZC
Extreme
Engitech
Pvt. Ltd
Extreme
Engitech
Pvt. Ltd
PRIV
ATE
LIMIT
ED
EXCI
SE
CRED
IT RS
59145
2+
SERV
ICE
TAX
CRED
IT RS
21766
4 =
RS
80911
6
PUNE-2 N .V.
SORA
TE
PUN-
VAT-
E-101
RESH
MA
GHAN
EKAR
PUN-
VAT-F-
001
STA
TE
dcst2e101@
gmail.com
Agenda for 40th GSTCM Volume 1
Page 289 of 318

2
7
8
03DME
PS0827
J1Z1
SATWI
NDER
SINGH
KHALSA
MOTORS
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
CE
NT
RE
detcldh@pu
njab.gov.in
2
7
9
03ABV
PK944
7M1ZU
MAHES
H
KUMAR
M K
TRADERS
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
2
8
0
03AAK
PL8306
J1ZO
MOHAN
LAL
SHIVA
GLASS
HOUSE
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
CE
NT
RE
detcldh@pu
njab.gov.in
2
8
1
03AEV
PK354
0C1ZR
HARISH
KUMAR
SHRI
GANPATI
TRADERS
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
2
8
2
03ACI
PK798
7J1Z2
DINESH
KAPUR
D K PLOY
INDUSTRI
ES
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
Agenda for 40th GSTCM Volume 1
Page 290 of 318

2
8
3
03AAJ
CA547
9M1Z9
ASIAN
CAST
AND
FORGIN
GS
PRIVAT
E
LIMITE
D
ASIAN
CASTS
AND
FORGING
PVT LTD
PVT Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
2
8
4
03AAQ
FR4483
E1Z2
RB
TECHN
OSOL
RB
TECHNOS
OL
PAR Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
CE
NT
RE
detcldh@pu
njab.gov.in
2
8
5
03AAO
FV981
6H1ZR
VSB
LOGIST
IC
COMPA
NY
VSB
LOGISTIC
COMPAN
Y
PAR CGST
AMO
UNT:
0
SGST
AMO
UNT :
57475
30
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
2
8
6
03AAB
CH770
8L1ZK
HANSO
N
AGRO
LIMITE
D
HANSON
AGRO
LIMITED
PUB Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
2
8
7
03AAA
HA613
4P1ZG
SUBHA
SH
CHAND
ER
AGGAR
WAL
HUF
DEEPAK
INDUSTRI
ES
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
Agenda for 40th GSTCM Volume 1
Page 291 of 318

2
8
8
03ACO
PS9329
L1ZW
BISHAN
SAWRU
P
NIRANJA
N LAL
BISHAN
SAWRUP
PRO Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
CE
NT
RE
detcldh@pu
njab.gov.in
2
8
9
03AAA
BT234
4Q1ZB
THE
FAZILK
A
CENTR
AL CO
OP
BANK
LIMITE
D
THE
FAZILKA
CENTRAL
CO OP
BANK
LIMITED
OTH Not
Availa
ble
Punjab Pawan
Garg,
Deput
y
Com
missio
ner of
State
Tax,
Ludhi
ana
Vivek
Pratap
Singh,
Excise
&
Taxatio
n
Commi
ssioner,
Punjab
STA
TE
detcldh@pu
njab.gov.in
2
9
0
27AAL
CS9026
Q1ZG
SHREE
ELECTR
ICALS
&
ENGINE
ERS
(INDIA)
PRIVAT
E
LIMITE
D
SHREE
ELECTRI
CALS
AND
ENGINEE
RS INDIA
PRIVATE
LIMITED
Private
Limite
d
Comp
any
gstit.pune1
@mahagst.g
ov.in
2
9
1
27AAE
CN177
3G1ZF
NCIRCL
E TECH
PRIVAT
E
LIMITE
D
nCIRCLE
TECH
PRIVATE
LIMITED
Private
Limite
d
Comp
any
gstit.pune1
@mahagst.g
ov.in
2
9
2
06ABG
PK268
2K1ZG
Saraswat
i Ply
House
ASHISH
KUMAR
Propri
etorshi
p
Infor
matio
n has
not
been
suppli
ed by
dealer
Panchkula,
Haryana
Sh.
Amit
Bhatia
,
ETO-
GST
HQ
Sh.
Vijay
Kumar
Singh,
Addl.
Excise
and
Taxatio
n
Commi
ssioner ,
Haryan
a
Stat
e
gsttihry@g
mail.com
2
9
3
19AAG
CK150
8G1ZO
KALYA
NI
AGROC
HEM
PRIVAT
E
KALYANI
AGROCH
EM
PRIVATE
LIMITED
Private
Limite
d
Comp
any
SGST
-
94135
.00
(West Bengal), (24
PARGANAS),
(ULTADANGA)
Smt.
Sima
Sarkar
,
Senior
Joint
Com
Devi
Prasad
Karana
m,
Commi
ssioner,
Comme
Stat
e
sima.sarkar
@wbcomtax
.gov.in
Agenda for 40th GSTCM Volume 1
Page 292 of 318

LIMITE
D
missio
ner
rcial
Taxes
2
9
4
33ACC
PR5195
F2ZI
KALIY
APERU
MAL
SABAP
ATHI
RATHIN
ASABA
PATHI
SRI
RAJAM
AGENCIE
S(GENER
ALGOOD
S)
Propri
etorshi
p
CGST
Amou
nt:
Rs.64,
163/-
Chennai Zone,
TIRUCHIRAPAL
LI
Commissionerate
Shri
M.
Sreed
har
Reddy
,
Princi
pal
Com
missio
ner
Shri C.
P. Rao,
Chief
Commi
ssioner,
Chennai
Zone
Cent
re
comp.chenn
ainorth@go
v.in


Agenda for 40th GSTCM Volume 1
Page 293 of 318

ANNEXURE-3
TRAN-1/TRAN-2 COURT CASES RECEIVED TO GSTN

Catego
ry No.
Category Detailed Description Count of
Taxpayer
Categor
y- A1
Processed with error Cases where the taxpayer received the error ‘Processed
with error.' As per GST system logs the taxpayer has
attempted to submit first time/fresh or revise TRAN1 but
could not file because of errors.
11
6
Categor
y - A5
TRAN-1 Filed and Error In
TRAN-2.
As per Logs Tran-1 filed successfully. Error recorded in
database but no corresponding error reported in logs.
1
Categor
y- B1
As per GST system log, there
are no evidences of error or
submission/filing of TRAN-
11.
As per logs User neither submitted nor filed the form. No
logs of save as well. ITC ledger also not updated. No
Valid Error reported.
5
Categor
y- B3
Successfully Filed as Per
Logs with No Error reported.
The Taxpayer has successfully filed TRAN-1 and no
technical errors had been found in the examined technical
logs.
3
Categor
y- B4
TRAN-1 filed but credit not
received.

As per log user first time opened form and filed. ARN
generated. ITC ledger is not updated. No error log
captured.

1
Categor
y - B6
TRAN-1 Filed and TRAN-
2 Not Attempted And No
Error In Logs.
As per Logs Tran-1 filed successfully. User neither
submitted nor filed the form. No logs of save as well. ITC
ledger also not updated.
2
Total
18

Category A1: Cases where the taxpayer received the error ‘Processed with error.' As per GST
system logs the taxpayer has attempted to submit first time/fresh or revise TRAN1 but could not
file because of errors.

1. W.P. 6988/ 2019 M/S Tokai Imperial Rubber India Pvt Ltd V/s UOI & Others.
GSTIN/ Provisional id State Constitution of Business
06AACCT4094J1Z4 Haryana Private Limited Company

Agenda for 40th GSTCM Volume 1
Page 294 of 318

Issue: The petitioner filed TRAN-1 but subsequently could not rectify the same for further amount of
Rs. 27, 95,316/-. There after the petitioner filed a complaint to helpdesk@gst.gov.in on dated
24.12.2017 at 02.18PM that file uploaded but not reflected in portal with the screen shot of error shown
in portal.
Status: GSTN is a party in this matter. GSTN vide letter dated 13.01.2020 apprised the status of case
to the Panchkula CGST Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide final order dated 19.11.2019 directed to reopen the portal on
or before 30.11.2019 in terms of CWPNo.30949 of 2018 titled Adfert Technologies Pvt. Ltd.
On completion of technical analysis conducted by Infosys/GSTN, it was observed in the screenshot
provided in the Writ, the Petitioner was not able to upload the CSV file in table 9A of TRAN-1. Thus,
the Petitioner’s case may be considered as having faced Technical difficulties.

2. W.P. 27522 / 2019 M/s Wings Automobile Products Pvt Ltd. V/S UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AAACW1001C1Z9 Haryana Private Limited Company

Issue: The petitioner filed and submitted TRAN-1 on dated 27.08.2017 but unfortunately the CENVAT
credit balance shown in TRAN-1 as Negative (-) figure i.e. (Rs. -5, 69, 95044.62/-). After that the
petitioner tried to amend the TRAN-1 on dated 14.10.2017 and was successful in availing CENVAT
Credit of Rs.2,41,04,955/- out of 2,51,74,535/- only and thus was deprived of Rs. 10,08,717/-.
Status: GSTN is a party in this matter. GSTN vide e-mail dated 13.03.2020 apprised the status of case
to the Faridabad CGST Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated 03.04.2018.
The Hon’ble High Court vide final order dated 04.11.2019 directed to reopen the portal on or before
30.11.2019.
In technical analysis conducted by Infosys/GSTN, it was observed in the logs that when the Petitioner
attempted to save Form TRAN-1, it was not processed successfully. The Petitioner then subsequently
filed revised TRAN-1 which also could not be processed. Thus, the Petitioner’s case may be considered
as having faced Technical difficulties.

3. W.P. 18549/ 2019 M/s BMR Polymers Private Limited V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AABCB4954E1ZX Haryana Private Limited Company

Issue: Due to technical error under GST website, the system did not accept TRAN-1 for claiming the
Credits. However, the Petitioner contacted the helpdesk of GST via email as well as telephonically but
still have not succeed to claim the input credit under GST regime.
Status: GSTN is a party in this matter. GSTN vide letter dated 13.01.2020 apprised the status of case
to the CGST (Panchkula) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide final order dated 04.11.2019 directed the Respondent to
Agenda for 40th GSTCM Volume 1
Page 295 of 318

permit the petitioners to file or revise where already filed incorrect TRAN-1 either electronically or
manually statutory forms TRAN 1 on or before 30th November, 2019. The Court further observed that
the respondents are at liberty to verify genuineness of claim of petitioners but nobody shall be denied
to carry forward legitimate claim of Cenvat/ITC on the ground of non-filing of TRAN-1 by 27.12.2017.
As per technical analysis conducted by Infosys/GSTN, it was observed in the logs that the Petitioner
has opened the form and attempted to file TRAN-1 however, it was not processed by the System. Thus,
the Petitioner’s case may be considered as having faced Technical difficulties.

4. W.P. 18392 / 2019 M/s Obelisk Composite Technology LLP V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
08AAEFO9173E1Z2 Rajasthan Partnership

Issue: The petitioner attempted to file the declaration in form TRAN-1 to take the credit of this amount
on 05.07.2017. The petitioner submitted the same on the common portal, however, the status shown
came as "Processed with Error" and prevented it to be filed.
Status: GSTN is not a party in this matter. GSTN vide e-mail dated 16.12.2019 apprised the status of
case to the CGST (Jodhpur) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide final order dated 12.12.2019 directed to the petitioner to
make an application before GST Council through standing counsel who is further requested to hand
over the same to the jurisdictional officer for forwarding the same to the GST Council to issue requisite
certificate of recommendation along with requisite particulars, evidence & a certified copy of the order
instantly & such decision be taken forthwith & if the petitioner assertion is found to be correct the GST
Council shall issue necessary recommendation to the commissioner to enable the petitioner to get the
benefit of CENVAT Credit within the stipulated time as stipulated by the Union of India i.e. on or
before 31st December , 2019.
As per technical analysis conducted by Infosys/GSTN, it was observed in the logs that the Petitioner
has opened the form and attempted to file TRAN-1 however, it was not processed by the System. Thus,
the Petitioner’s case may be considered as having faced Technical difficulties.
5. W.P. 22287 / 2019 M/s Sweetworld Foods India Private Limited V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
23AAWCS5870M1ZH Madhya Pradesh Private Limited Company

Issue: The petitioner alleged he was unable to file TRAN-1 on 26.12.2017 for Rs. 17,81,650/- due to
technical error. Subsequently, petitioner has tried to file the TRAN-1 through the online portal of GST
on 27.12.2017 but due to IT related glitches technical error the server showed that the petitioner put the
wrong registration number, which is invalid because the petitioner had already claimed the credit to the
amount of Rs.05,03,071/- by filing through the same registration number. The petitioner failed to
complete the process of filing of TRAN-1, for the second amount i.e. of Rs.17, 81,650/- due to the
technical error on behalf of the respondent.
Agenda for 40th GSTCM Volume 1
Page 296 of 318

Status: GSTN is a party in this matter. GSTN, vide letter dated 13.01.2020 apprised the status of case
to the CGST (Indore) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated 03.04.2018.
The matter is pending before the Indore Bench of the Hon’ble High Court of Madhya Pradesh. There is
no effective order available on Court’s website. The next date of hearing has not been updated on the
website.
As per technical analysis conducted by Infosys/GSTN, it was observed that the Petitioner has opened
the form and attempted to save TRAN-1 multiple times which could not be processed successfully.
Thus, the Petitioner’s case may be considered as having faced Technical difficulties.
6. W.P. 4482 / 2019 M/s Shree Karni Electrovision V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
08ABVFS9462N1ZW Rajasthan Partnership

Issue: The petitioner has tried to upload TRAN-1 form prior to 27.12.2017 and such attempt failed due
to the technical glitches on the common portal.
Status: GSTN is not a party in this matter. GSTN vide letter dated 16.01.2020 apprised the status of
case to the CGST (Jodhpur) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide order dated 21.11.2019 directed to that the Petitioner may
submit an application to the GST Council to issue requisite certificate/recommendation, along with
requisite particulars, evidence and a certified copy of the order within a period of 15 days from the date
of the order. The GST Council would then accordingly issue a certificate/recommendation.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. The Petitioner replied vide email
dated 03.03.2020 .The petitioner has shared copy of screen shot dated 15.12.2017 and 21.12.2017 of
the GST System dashboard.
Based on the evidence received from the Taxpayer, it may be considered that the Taxpayer was able to
log in to the GST Portal but was unable to proceed to file TRAN-1 form which was inaccessible. Thus,
the Petitioner’s case may be considered as having faced Technical difficulties.
Category A5:- TRAN-1 Filed and Error in TRAN-2.

7. 9059/2018-A.B. Print Pack v. UOI & Or
GSTIN/ Provisional id State Constitution of Business
07AAHPK6595K1Z3 Delhi Proprietorship
Agenda for 40th GSTCM Volume 1
Page 297 of 318


Issue: The abovementioned details have been received from Petitioner’s nodal officer. The Court vide
order dated 29.08.2018 had recorded that the Petitioner's grievance is that the credit of input tax in
relation to capital goods has not been taken into account due to technical glitches of the GST Portal.
Further, the court has recorded that TRAN-1 and credit on ITC on stock could not be claimed under
TRAN-2 on account of errors i.e. negligence on part of the accountant as well as alleged technical
glitches.
Status: GSTN is not a party in this matter. Writ Petition has also not been received by GSTN. The
matter has been disposed off vide order dated 29.08.2018, wherein the Hon’ble High Court has directed
the nodal officer to pass appropriate orders on the representation of the Petitioner
Note: This case was earlier presented in the 8th ITGRC Meeting wherein it was withdrawn.
Thereafter, the matter is reinvestigated and incorporated in present ITGRC agenda for
appropriate decision. From the logs, errors in filing TRAN-2 has been observed. Taxpayer had
tried to file TRAN-2 on 28th June, 2018.

Category-B1:- As per GST system log, there are no evidences of error or submission/filing of
TRAN-1
8. W.P. 17676 / 2019 M/s OMP India Private Limited V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AAACO8867C1ZD Haryana Private Limited Company

Issue: The petitioner tried to file GST TRAN-1 on common portal on various occasions before the due
date namely, 30th October, 2017 as per the provisions of Rule 117 of the Central Goods and Services
Tax Rules 2017. However, due to technical snag in the portal, the GST TRAN-1 form could not be
uploaded.
Status: GSTN is not a party in this matter. GSTN vide e-mail dated 13.03.2020 apprised the status of
case to the CGST (Faridabad) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide final order dated 04.11.2019 directed the Respondent to
permit the petitioners to file or revise where already filed incorrect TRAN-1 either electronically or
manually statutory forms TRAN 1 on or before 30th November, 2019. The Court further observed that
the respondents are at liberty to verify genuineness of claim of petitioners but nobody shall be denied
to carry forward legitimate claim of Cenvat/ITC on the ground of non-filing of TRAN-1 by 27.12.2017.
Further investigation by GSTN: An email dated 02.01.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.01.2019. The Petitioner replied on 06.01.2020
with all details without any screenshots of error.
Agenda for 40th GSTCM Volume 1
Page 298 of 318

As per technical analysis by Infosys/GSTN, the Taxpayer has neither submitted nor filed the form.
Further, the ITC ledger was also not updated. Thus it may be considered that the Taxpayer has not
faced any technical difficulties while filing TRAN-1.

9. W.P. 35001 / 2019 M/s Dhruv Cables & Conductors V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AAMFD7099N1ZL Haryana Partnership

Issue: The Petitioner alleged that he had attempted to upload their TRAN-1 but the data entry operator
inadvertently mentioned on 29.08.2017. The receipt was issued by mentioning that the returns of Excise
rules availability of CENVAT Credit for the month of June, has been submitted successfully. The return
number has been given as ACRPJ3791MEM002_ERI_062017 and it is said to quote the return number
for further requirements. The petitioner has submitted the balance sheet vide letter dated 26.05.2018
but there was defect and request was made by mentioning that they had tried to file TRAN-1 return but
portal crashed and TRAN-1.
Status: GSTN is not a party in this matter. GSTN, vide email dated 15.02.2020 apprised the status of
case to the CGST(Faridabad) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court allowed the TRAN-1 filing by 31.01.2020 vide order dated
28.01.2020 in terms of CWP No. 33742 of 2019 titled Triveni Needles Pvt. Ltd directing the
Respondents to permit the petitioners to file or revise where already filed incorrect TRAN-1 either
electronically or manually by 31.01.2020
Further investigation by GSTN: An email dated 02.01.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.01.2019. However, no reply was received
from the Petitioner.
As per technical analysis by Infosys/GSTN, the Taxpayer has neither submitted nor filed the form.
Further, the ITC ledger was also not updated. Thus it may be considered that the Taxpayer has not
faced any technical difficulties while filing TRAN-1.
10. W.P. 32868 / 2019 M/s Girdhari Lal Aggarwal Contractor Pvt. Ltd. V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AADCG1144P1ZJ Haryana Private Limited

Issue: The petitioner had been trying to upload the return since 07.11.2017 but the return could not be
filed due to technical error on the website.
Status: GSTN is not a party in this matter. GSTN, vide email dated 27.11.2019 apprised the status of
case to the Sr. Standing Counsel for Respondents in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court of Punjab and Haryana disposed the matter vide order dated
Agenda for 40th GSTCM Volume 1
Page 299 of 318

25.11.2019 in terms of CWP No.30949 of 2018 titled as Adfert Technologies Pvt. Ltd. directing the
respondents to permit the petitioners to file or revise where already filed incorrect TRAN-1 either
electronically or manually on or before 30.12.2019.The Hon’ble Court has further directed that the
petitioner shall be permitted in the alternative to claim or enter the unutilised credit in question in their
GST-3B to be filed for the month of January 2020 either electronically or manually.
Further investigation by GSTN: An email dated 24.02.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 26.02.2020. However, no response received from
the petitioner.
As per technical analysis by Infosys/GSTN, the Taxpayer has neither submitted nor filed the form.
Further, the ITC ledger was also not updated. Thus it may be considered that the Taxpayer has not
faced any technical difficulties while filing TRAN-1.

11. W.P. 33669 / 2019 M/s Jay Cee Punching Solutions Private Limited V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AABCJ9229Q1ZY Haryana Private Limited Company

Issue: The petitioner was unable to upload the amount of credit filling in column no. 5 (a) of form GST
TRAN-1 to carry forward its credit which it would have otherwise utilised against its monthly tax
liability under GST regime.
Status: GSTN is a party in this matter. GSTN, vide email dated 22.11.2019 apprised the status of case
to the Senior Counsel representing the Respondents in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court of Punjab and Haryana disposed the matter vide order dated
18.12.2019 in terms of CWPNo.30949 of 2018 titled Adfert Technologies Pvt. Ltd. with direction to
the Respondents to reopen the portal with permission/modification to file the FORM TRAN-1 by
31.12.2019
Further investigation by GSTN: An email dated 24.02.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 26.02.2020. The Petitioner replied vide email
dated 02.03.2020 with a copy of the High Court order passed in this case along with synopsis of case
.Petitioner has not shared any screen shot evidencing any error.
Considering the aforesaid facts provided the tax payer can be considered as he did not face technical
issue in filing TRAN-1.
Agenda for 40th GSTCM Volume 1
Page 300 of 318

As per technical analysis by Infosys/GSTN, the Taxpayer has neither submitted nor filed the form.
Further, the ITC ledger was also not updated. Thus it may be considered that the Taxpayer has not
faced any technical difficulties while filing TRAN-1.

12. W.P. 4480 / 2019 M/s Shree Karni Electronics V/s UOI & Others
GSTIN/ Provisional id State Constitution of Business
08ATKPS6951M1ZR Rajasthan Proprietorship

Issue: The petitioner has tried to upload TRAN-1 form prior to 27.12.2017 and such attempt failed due
to the technical glitches on the common portal.
Status: GSTN is not a party in this matter. GSTN vide letter dated 16.01.2020 apprised the status of
case to the CGST(Jodhpur) Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide order dated 21.11.2019 directed to that the Petitioner may
submit an application to the GST Council to issue requisite certificate/recommendation, along with
requisite particulars, evidence and a certified copy of the order within a period of 15 days from the date
of the order. The GST Council would then accordingly issue a certificate/recommendation.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.
As per technical analysis by Infosys/GSTN, the Taxpayer has neither submitted nor filed the form.
Further, the ITC ledger was also not updated. Thus it may be considered that the Taxpayer has not
faced any technical difficulties while filing TRAN-1.

Category-B3: Successfully filed as per Logs with No Valid Error reported.

13. W.P. 977 / 2019 M/s Shivalik Distribution Pvt. Ltd. V/S UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
09AAWCS0143D1ZA Uttar Pradesh Private Limited Company

Issue: The petitioner was unable to get the benefit of ITC although he has duly submitted all the details
in its form GST TRAN-1, but, due to the technical fault on the portal of the department, the petitioner
could not adjust the transitional input tax credit of UPVAT of Rs. 65, 33,710/- from the outwards GST
liability for which petitioner is not at fault.
Agenda for 40th GSTCM Volume 1
Page 301 of 318

Status: GSTN is a party in this matter. GSTN vide e-mail dated 01.11.2019 and letter dated 31.01.2020
has apprised the status of case to the CGST(Ghaziabad) Commissionerate in terms of CBIC’s Circular
no. 39/13/2018 dated 03.04.2018. The Hon’ble High Court vide interim order dated 12.09.2019 directed
the Respondents to reopen the portal within two weeks from the date of order. In the event they that the
portal cannot be reopened, they would entertain the GST TRAN-1 of the petitioner manually and pass
orders on it after due verification of the credits as claimed by the petitioner. The matter is pending
before the High Court and next date of hearing is not updated on court’s website.
Further investigation by GSTN: An email dated 24.02.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 26.02.2020. The Petitioner replied on 26.02.2020
with a copy of the correspondence for helpdesk ticket raised, Screenshot of VAT ITC as declared in
TRAN-1 filed on 25/12/2017, Screenshot of TRAN-1 showing "No Record Added" in State Tax table
of TRAN-1 on 18/09/2019 and Screenshot of Credit Ledger for the period July 2017 to March 2018
which is not showing the allowable carried forward VAT ITC of Rs. 65,33,710/-. Further, the Petitioner
shared a copy of interim order dated 12.09.2019 passed by the Hon’ble High Court requesting for
compliance of the same.
As per technical analysis by Infosys/GSTN, it was observed that, the Taxpayer has successfully filed
TRAN-1 with no valid errors faced by him. Thus, the Taxpayer has not faced any technical difficulties
while filing TRAN-1.

14. W.P. 5124/2019 M/s Sunbeam Auto Private Limited V/s UOI and Others
GSTIN/ Provisional id State Constitution of Business
08AABCS2948F1ZC Rajasthan Private Limited Company

Issue: The taxpayer claims that, in column 5A under the heading 'Balance CENVAT credit carried
forward' in the last return amount of Rs.5,16,561/- is reflected but under the heading 'CENVAT credit
admissible as ITC of Central Tax in accordance with Transitional Provision' the amount is shown as
NIL. The taxpayer has claimed that this happened due to technical error and the same could not be
amended due to lapse of last date of filing of form GST TRAN-1.
Status: GSTN is a party in this matter. GSTN vide e-mail dated 19.11.2019 apprised the status of case
to the CGST Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated 03.04.2018. The
Hon’ble High Court vide interim order dated 02.04.2019 directed to reopen the portal within two weeks
from the date of order. In the event they that the portal cannot be reopened, they would entertain the
GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as
claimed by the petitioner
Further investigation by GSTN: An email dated 24.02.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
Agenda for 40th GSTCM Volume 1
Page 302 of 318

ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 26.02.2020. However, no response received from
the petitioner.
As per technical analysis by Infosys/GSTN, it was observed that, the Taxpayer has successfully filed
TRAN-1 with no valid errors faced by him. Thus, the Taxpayer has not faced any technical difficulties
while filing TRAN-1.

15. W.P. 14231 / 2019 M/s Talbros Engineering Ltd V/S UOI & Others
GSTIN/ Provisional id State Constitution of Business
06AABCT0247L2ZD Haryana Public Limited Company

Issue: Petitioner has stated that on 27.12.2017, he loaded its TRAN-1 but unfortunately a sum of Rs.
74,991/- & Rs. 56,39,961/- could be carry forwarded even though actual amount of credit was Rs.
45,99,964/- which resulted into non-transfer of ITC of Rs.45,24,973/- on the portal. The petitioner
loaded TRAN-1 well within time however, a small amount was carried forwarded and substantial
amount could not be transferred. The petitioner after few months, on reconciliation of record came to
know that a sum of Rs.45,24,973/- has not been carried forwarded which is net loss of working capital.
There is no lapse on the part of petitioner and it was mechanical or technical glitch which resulted into
non-transfer of ITC.
Status: GSTN is not a party in this matter. GSTN, vide email dated 13.03.2020, issued comments
apprising the status of case to the CGST(Faridabad) Commissionerate in terms of CBIC’s Circular no.
39/13/2018 dated 03.04.2018 The Hon’ble High Court vide order dated 04.11.2019 directed to reopen
the portal in terms of CWP No. 30949 of 2018 titled Adfert Technology Pvt. Ltd.
Further investigation by GSTN: An email dated 17.01.2019 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket
numbers.
The Petitioner was requested to provide the details by 19.12.2019. The Petitioner replied to aforesaid
e-mail vide e-mail dated 19.12.2019. The petitioner has shared copy of letter addressed to Asst.
Commissioner, Central GST Division South, Faridabad stating therein that while filing TRAN-1 for
opening credit in GST Act, various bills worth Rs.4,524,973/- were omitted to be taken in electronic
ledger TRAN-01.Petitioner has not shared any screen shot evidencing any errors. Considering the
aforesaid facts provided the said tax payer can be considered as he did not faced technical issue in filing
TRAN-1.
As per technical analysis by Infosys/GSTN, it was observed that, the Taxpayer has successfully filed
TRAN-1 with no valid errors faced by him. Thus, the Taxpayer has not faced any technical difficulties
while filing TRAN-1.
Category-B4: TRAN-1 filed but credit not received.
Agenda for 40th GSTCM Volume 1
Page 303 of 318

16. 783/2019-M/s Kishan Gupta v. GSTN & Ors
GSTIN/ Provisional id State Constitution of Business
20BDMPG3670E1ZY Jharkhand Proprietorship

Issue: The petitioner filled up TRAN-1 on or before 30th November, 2017 and expected credit to be
granted in his electronic credit ledger. However, despite submitting the same the credit was not granted
to the petitioner.
Status: GSTN is a party in this matter. GSTN vide e-mail dated 09.04.2019 issued comments apprising
the status of case to the CGST Commissionerate (Ranchi) in terms of CBIC’s Circular no. 39/13/2018
dated 03.04.2018. The Hon’ble High Court vide common order dated 11.09.2019 pleased to dispose of
the matter with direction to the nodal officer to forward the application of the petitioner to ITGRC to
take final decision in the matter.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no response has been
received from the Petitioner.
As per the technical analysis by Infosys/GSTN, the Taxpayer has successfully opened the form and
filed TRAN-1 with no valid errors faced by him. Thus it may be considered that the Taxpayer has not
faced any technical difficulties while filing TRAN-1.

Category B6: Tran1 Filed and TRAN-2 Not Attempted and No Error in Logs.

17. 34084/2018 M/s Helvetica Lifestyle Brand.
GSTIN/ Provisional id State Constitution of Business
33AACCH2310K1Z2 Tamil Nadu Private Limited Company

Issue: The petitioner had submitted and filed form GST TRAN-1 as well as the GST returns on monthly
basis within the prescribed due dates without any delay. However, due to the complex structure of
claiming GST Transitional credit the petitioners were unaware of the form GST TRAN-2 and had
defaulted in filing form GST TRAN-2 within the specified due date.
Status: GSTN is a party in this matter. GSTN vide e-mail dated 21.11.2019 issued comments apprising
the status of case to the CGST Commissionerate (Chennai-North) in terms of CBIC’s Circular no.
39/13/2018 dated 03.04.2018. The Hon’ble Madras High Court disposed off the matter vide Order dated
25.10.2019 directing the jurisdictional Assistant Commissioner to consider the representation filed by
the Taxpayer on merits and in accordance with law by following the due procedure and if there is prima
facie case in favour of the Taxpayer
Agenda for 40th GSTCM Volume 1
Page 304 of 318

Further investigation by GSTN: An email dated 17.12.2019 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 19.12.2019. The petitioner replied vide e-mail
dated 19.12.2019 apprising the factual position of his case relying upon various judgements passed by
the various High Courts. He further stated that non-filing of GST TRAN-02 is a procedural lapse and
ought to be given a lenient view. The petitioner has not attached any screen shot evidencing the error.
Considering the aforesaid facts and circumstances it can be said that taxpayer has not faced any
technical issue in filing of TRAN-2.
As per the technical analysis by Infosys/GSTN, the Taxpayer has attempted to file TRAN-1 which was
succesfully filed. Further, no error was reported in the logs and the ITC ledger was updated. However,
the Taxpayer has declared data under Section 7(b) of table 7(a) but not declared any value in Section
7(d). Therefore, the was taxpayer was eligible for filing Tran-2. But as per logs in Tran-2, the Taxpayer
has neither submitted nor filed the form. Thus, it may be considered that the Taxpayer has not faced
any Technical difficulties while filing.

18. W.P. 20287 / 2018 - M/s G & C Infra Innovations V/s UOI and Others
GSTIN/ Provisional id State Constitution of Business
32AAMFG0190P1Z5 Kerala Partnership

Issue: The petitioner has alleged that, while accessing TRAN 2 for taking credit of tax on stock as on
30.06.2017 where no duty paid invoices are available, a message was shown "You have not declared
anything in Part 7B of table 7(a) of TRAN-1, So you are not permitted to fill any details in table 4 of
TRAN 2". They have declared the details of such credit in Part 7D of table 7(a) of TRAN-1 instead.
Status: GSTN is a party in this matter. GSTN vide e-mail dated 10.07.2019 issued comments apprising
the status of case to the CGST Commissionerate (Thiruvanathapuram) informing them that there is no
technical glitch in the matter. The Hon’ble High Court of Kerala vide Order dated 22.07.2018 disposed
off the matter has directed the Petitioner to submit a representation to the jurisdictional Nodal Officer
to consider the representation filed by the Taxpayer and take appropriate action on the representation
to enable the Petitioner to take credit of Input Tax available.
Further investigation by GSTN: An email dated 17.12.2019 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.

Agenda for 40th GSTCM Volume 1
Page 305 of 318

The Petitioner was requested to provide the details by 19.12.2019.Petitioner, replied vide e-mail dated
17.12.2019 with screen shot of the e-mail forwarded to the helpdesk and screenshot of the grievance
raised on the Portal.
As per the technical analysis by Infosys/GSTN, the Taxpayer has attempted to file TRAN-1 which was
successfully filed. However, the Taxpayer has declared data under Section 7(d) of table 7(a) in revised
TRAN-1 filed. Therefore, the taxpayer was eligible for filing Tran-2. But as per logs in Tran-2, the
Taxpayer has neither submitted nor filed the form. Thus, it may be considered that the Taxapyer has
not faced any Technical difficulties while filing.

Agenda for 40th GSTCM Volume 1
Page 306 of 318

Annexure 4
Cases Received as per Extended Scope of ITGRC
Category Description
No of
Cases
A
Sub
Category
Cases reported on account of Non-Technical error
A1 Recommended by jurisdictional tax authority with HC Order and having scenario where the
credit was entered in wrong column.
i. Filed TRAN-1 but by mistake uploaded the details in table 7(d) instead of
uploading in the table 7(b)
01

A2 Recommended by jurisdictional tax authority with HC Order but having scenario other than
wrong column entry
i. Filed TRAN 1 on 09.11.2017 but as per taxpayer the CENVAT Credit of 7.51 Cr
not reflecting in TRAN-1.
ii. Failed to indicate the amount of credit to be transitioned, due to which the credit
pertaining to their closing balance was not credited to their electronic credit ledger
iii. Taxpayer did not declare anything in part 7B of table 7 (a) of TRAN-1 therefore
not permitted to fill any details in table 4 of TRAN-2 and did not declare anything
in table 7(d) of TRAN-1 therefore not permitted to fill any details in table 5 of
TRAN-2.
iv. The last digit of the Cenvat Balance was missed resulting in short availment of ITC
04
Total 05
Category A: Cases reported on account of Non-Technical error
Category A1 (01 case)
i. Filed TRAN-1 but by mistake uploaded the details in table 7(d) instead of uploading in the table
7(b)
S.
No
State/ CGST GSTIN/ Title of the
Case/ WP No. and
Date
Brief Issue/ Directions of Hon'ble
High Court
Recommendati
ons of Officer
of the State
/Centre
Remarks
1 State,
SGST
Thiruvanantha
puram, M/s
Popular Auto
Dealers Pvt.
Ltd.
GSTIN:
32AADCP6984G1Z8
,
W.P. No. 5798/19
Filed TRAN-1 but by mistake uploaded
the details in table 7(d) instead of
uploading in table 7(b)
Order (17.01.2020): “ Taking into
account these aspects and the
submission made by the petitioner as
well as R2 and R3, it is ordered that in
the light of the above said procedure
recommendation made by the
Commissioner of State GST Council, it
is ordered that the review petitioner
shall be permitted either to manually or
electronically upload the revised form of
Tran-1 and Tran-2, expeditiously and
without all delay, at any rate, on any day
on or before 28.02.2020.”
Deputy
Commissioner
(Internal Audit)
State GST has
recommended
the case vide
letter dtd.
10.12.2019
Placed in the 10th
ITGRC held on
22.01.2020.
However, the case
was deferred due to
the unavailability of
the High Court
order.


Agenda for 40th GSTCM Volume 1
Page 307 of 318

Category A2 (04 Cases):
i. Filed TRAN 1 on 09.11.2017 but as per taxpayer the CENVAT Credit of 7.51 Cr not reflecting
in TRAN-1. (01 case)
ii. Failed to indicate the amount of credit to be transitioned, due to which the credit pertaining to
their closing balance was not credited to their electronic credit ledger (01 case)
iii. Taxpayer did not declare anything in part 7B of table 7 (a) of TRAN-1 therefore not permitted
to fill any details in table 4 of TRAN-2 and did not declare anything in table 7(d) of TRAN-1
therefore not permitted to fill any details in table 5 of TRAN-2. (01 case)
iv. The last digit of the Cenvat Balance was missed resulting in short availment of ITC (01 case)
S.
No
State/ CGST GSTIN/ Title of the
Case/ WP No. and
Date
Brief Issue/ Directions of Hon'ble
High Court
Recommendati
ons of Officer
of the State
/Centre
Remarks
1 CGST Shimla,
M/s Macleods
Pharmaceutica
ls Ltd
GSTIN-
02AAACM4100C1Z
L
CWP 1551/2018
& COPC 02/2020
Issue: Filed TRAN 1 on 09.11.2017 but
as per taxpayer the CENVAT Credit of
7.51 Cr not reflecting in TRAN-1.

GSTN Findings: GSTN vide mail dated
06.08.2018 has communicated to the
Commissionerate that TRAN-1 was
successfully submitted on 26.10.2017
and 27.11.2017. As per logs party has
filed 0 (zero) in the disputed field
instead of 7.51cr and no logs of error
evidencing any technical glitch faced by
taxpayer were found.

Order (20.11.2019): Consider the case
of the petitioner Company for
amendment of TRAN-1 form and pass
appropriate orders within a period of
three weeks from today.
Recommended
by the
Commissioner
vide letter dated
03.12.2019
Case was presented
in the 9th ITGRC but
not allowed. It was
also stated that
Commissioner could
resubmit after
correcting
deficiencies or take
any remedial step as
per Law. Taxpayer
filed Contempt
petition COPC
02/2020
2







Bengaluru,
CGST
M/s
Yokogawa
Inida Ltd.








GSTIN
29AAACY0840P1Z
V W.P
15854/2019
Issue: The assessee had filed form GST
TRAN-1 on 12.12.2017 before due date
but the credit relating to the closing
balance of Cenvat credit of Rs.
4,31,32,066/- in their ER-1 and ST-3
returns last filed were not transferred to
their ledger. Under the column “Cenvat
Credit admissible as ITC” they had
failed to indicate the amount of credit
to be transitioned, due to which the
credit pertaining to their closing
balance was not credited to their
electronic credit ledger. Taxpayer had
tried to rectify the error by attempting to
revise the TRAN-1 filed before
27.12.2017 but all their all attempts got
unsuccessful. As per Tax authorities,
taxpayer is seeking opportunity to revise
the TRAN-1 already filed.
Order (25.04.2019): Request of the
petitioner to revise the TRAN1 for the
first time cannot be denied on
Recommended
by the
Commissioner
to consider the
case under
technical glitch
Case was presented
in the 1st ITGRC
through GSTN. But
in absence of any
technical glitch the
case was not allowed
by the Committee.
Case was again
presented in the 9th
ITGRC as “Non-
technical glitch” but
it was not allowed as
the case was not
appearing to having
an error apparent on
the face of the
record.
Agenda for 40th GSTCM Volume 1
Page 308 of 318
















technicalities and glitches not being
uncommon, in a new tax regime, a
pragmatic approach would sub-serve the
ends of justice, directed to reconsider
the grievance of the petitioner.

Commissioner, South
Commissionerate (Nodal Officer) has
resubmitted the proposal under the
category “technical glitch” vide letter
dated 09.01.2020 and is of the view that
though the assessee has successfully
filed the TRAN 1 application, the
CENVAT Credit has not come into their
electronic ledger. The process of getting
the credit has to happen only through
the digital process. Therefore, this issue
of the assessee is also a kind of a
technical glitch related to the technology
either in the systems/software or Server
or any other place.
3 Centre, CGST
Delhi West
M/s Gillette
India Ltd.
GSTIN:
07AAACI3924J2ZL
W.P 2697/2018 &
CM Appl.
11004/2018 dtd.
31.03.2018
Taxpayer has filed TRAN-1 before due
date. But the taxpayer did not declare
anything in part 7B of table 7 (a) of
TRAN-1 therefore not permitted to fill
any details in table 4 of TRAN-2 and
did not declare anything in table 7(d) of
TRAN-1 therefore not permitted to fill
any details in table 5 of TRAN-2.
Order (01.05.2019): In that view of the
matter, in all these petitions, it is
directed that the TRAN-I and TRAN-II
forms claiming the credit will be
permitted to be filed manually by the
Petitioners and accepted as such by the
Department, subject to the final
outcome of these petitions. The annual
return will be filed online without
reflecting the above credit claimed in
modified TRAN-I and TRAN-II forms,
and this would be subject to the final
outcome of these petitions.
Jurisdictional Assistant
Commissioner in its detailed report
dated 13.01.2020 has observed that
while filing TRAN-I, the taxpayer did
not file Part-B of table 7(a). While filing
the TRAN-2 by the taxpayer, the GSTN
portal displayed the error message “you
have not declared anything in part 7B of
table 7 (a) of TRAN-1 so you are not
permitted to fill any details in table 4 of
TRAN-2 and “you have not declared
anything in table 7(d) of TRAN-1, so
Recommended
by the Joint
Commissioner
CGST Delhi
West vide letter
dtd. 23.01.2020
Case has never been
presented in any
ITGRC
Agenda for 40th GSTCM Volume 1
Page 309 of 318

you are not permitted to fill details in
table 5 of TRAN-2.
4 Centre, CGST
Goa, M/s Tech
Force
Composites
Pvt. Ltd.
GSTIN
30AAACT6376M1Z
4,
W.P. No. 78/2019
After uploading the details in TRAN-1,
the assessee noticed that the last digit of
Cenvat Balance i.e. ‘4’ of Rs.
1,34,84,304 was missed and therefore
instead of availing the amount of Rs.
1,34,84,304 they availed the ITC of Rs.
13,48,430 in TRAN-1 which resulted in
short availment of ITC of Rs.
1,21,35,874.
Order: The Hon’ble H.C in its order
dated 27.09.2019 held that “ the interest
of justice will be served if the petitioner
is granted liberty to make representation
to the CBIC and the CBIC is directed to
consider such representation for
verification and bona fide of the claim
made by the petitioner, no doubt in
accordance with law and on its own
merits, such representation will be made
to the CBIC within 15 days from today.
If such representation is indeed made,
the CBIC is directed to consider such
representation in the aforesaid terms and
dispose of the same as expeditiously as
possible and in any case within a period
of two months from the date the same is
received by the CBIC.”

Jurisdictional Commissionerate vide
its letter dated 24.12.2019 stated that
Hon’ble High Court’s order has been
accepted as the same being legal and
proper and no appeal is proposed
against the same. Also, the verification
of the credit declared in ER-1 returns
was conducted by the Range
Superintendent and on verification it is
seen that the credit of an amount of Rs.
1,21,35,874/- is admissible to the
assessee. Also, Commissionerate vide
its letter dated 06.02.2020 has stated
that figure Rs 1,34,84,304/- did not get
reflected in TRAN-1 but a total amount
of Rs 14,38,566 is reflected which is the
sum of Rs. 13,48,430 (CENVAT) + Rs.
90,136 (PLA). The assessee has
furnished the copy of ER-1 for the
month of June 2017 wherein the closing
balance of CENVAT account is
reflected as Rs. 1,34,84,304 and the
PLA balance has been shown as Rs.
90,136. (figure Rs 1,34,84,304/- did not
get reflected in TRAN-1)
Commissioner
has
recommended
the case
Case was presented
in the 10th ITGRC
and the Committee
decided that case
may be sent to
jurisdictional
Commissionerate,
CBIC & GSTN for
proper details
whether the taxpayer
had mentioned the
amount Rs
1,34,84,304/-
somewhere in the
TRAN-1 filed and
re-submit before
ITGRC along with
the views of the
CBIC.
Agenda for 40th GSTCM Volume 1
Page 310 of 318

GST Policy Wing, CBIC vide its letter
dated 14.02.2020 has stated that since
due date of filing TRAN-1 under Rule
117(1) of the CGST rules has expired,
the taxpayer’s request can only be
considered under Rule 117 (1A) of
CGST Rules,2017 provided conditions
thereof are satisfied. Such request has to
be examined by the Nodal Officer of
concerned Nodal Officer of concerned
jurisdictional Commissionerate and
forward to GSTN/GST Council
Secretariat as per the procedure
provided in the CBIC Circular dated
03.04.2018 and GSTN SOP dated
12.04.2018 for consideration and
recommendation by ITGRC/GST
Council.

GSTN: comment awaited


Agenda for 40th GSTCM Volume 1
Page 311 of 318

Annexure 5
List of Officers who attended the 11th ITGRC Meeting

Members (Centre)
 Sh. Ashok Kumar Pandey, Member (GST), CBIC
 Sh. Anil Kumar Jha, Additional Secretary, Revenue
 Sh. Sandeep Puri, Commissioner Audit on behalf of Ms. Sungita Sharma, Pr. Chief
Commissioner, CGST Delhi Zone
 Sh. Sandeep Kumar, Pr. DG Systems and Data Management, Delhi

Members (States) (through VC)
 Sh. Vijay Singh, Additional ETC (on behalf of Sh. Anurag Rastogi, Principal Secretary,
Haryana)
 Sh. Rajib Sengupta, Jt. Commr, State Tax, West Bengal (on behalf of Sh. Devi Prasad Karnam,
CST, West Bengal)
 Sh. K Gnanasekaran, Addl Commr, State Tax, Tamil Nadu (On behalf of ACS/Commissioner,
State Tax, Tamil Nadu)
 Sh. Ridhidesh Rawal, Dy. Commissioner, State Tax (On behalf of Chief Commissioner, State
Tax, Gujarat)

Special Invitees
 Sh. Sanjay Mangal, Commissioner, GST Policy Wing, CBIC
 Sh. Dheeraj Rastogi, Joint Secretary, GST Council
 Ms. Kajal Singh, EVP, GSTN (through VC)
 Sh. Vashistha Chaudhary, SVP, GSTN (through VC)

Others
 Sh. Rajesh Agarwal, Director, GST Council
 Sh. Santosh Kumar Mishra, Additional Commissioner, CGST Delhi Zone
 Sh. Arjun Kumar Meena, Deputy Commissioner, GST Council

Agenda for 40th GSTCM Volume 1
Page 312 of 318


Agenda Item 7: Creation of State and Area Benches of the Goods and Services Tax Appellate
Tribunal (GSTAT) for the State of Uttar Pradesh
The Chapter XVIII of the CGST Act 2017 provides for the Appeal and Revision Mechanism
for dispute resolution under the GST regime. The proposal of States and UTs for creation of State and
Area Benches of Goods and Services Tax Appellate Tribunal was considered and approved in the 35th,
37th, 38th and 39th meetings of the GST Council.
2. In the 39th GST Council meeting, the Council has approved the proposal for creating State
Bench of Good and Services Tax Appellate Tribunal for the State of Uttar Pradesh at Allahabad and
four (4) Area Benches at Ghaziabad, Lucknow, Varanasi and Agra.
3. A fresh proposal has been received from the State of Uttar Pradesh vide DO. No 20/GST dated
29th May 2020 regarding creation of the State and Area Benches of the Goods and Services Tax
Appellate Tribunal (GSTAT) for the State of Uttar Pradesh. The State Government of Uttar Pradesh
has now decided to create a total of 04 benches of GSTAT with State Bench at Lucknow and 03 Area
Benches at Varanasi, Ghaziabad and Agra, instead of 05 benches of GSTAT proposed by the State
earlier.
4. Accordingly, the proposal for creating of 04 benches of GSTAT for the State Government of
Uttar Pradesh with State Bench at Lucknow and 03 Area Benches at Varanasi, Ghaziabad and
Agra.
Agenda for 40th GSTCM Volume 1
Page 313 of 318

Agenda Item 8: Quarterly Report of the National Anti-Profiteering Authority (NAA) for the
quarter January to March 2020 for the information of the GST Council
In terms of provisions of clause (iv) of Rule 127 of the CGST Rules 2017, the National Anti-
profiteering Authority (NAA) is required to furnish a performance report to the GST Council by 10th of
the closing of each quarter. Anti-profiteering provisions are contained under Section 171 of the CGST
Act, 2017 which empowers NAA to determine as to whether benefit of reduced rate of tax or the Input
Tax Credit (ITC) has been passed on to the recipient by way of commensurate reduction in the prices
and in case of failure. NAA may order reduction in prices, commensurate benefit to recipient, impose
penalty and cancel registration, in suitable cases.
2. Accordingly, the performance report of National Anti-profiteering Authority for the 4th
quarter ending March 2020, of Financial Year 2019-20 is placed as under. 34 Orders were passed by
the Authority during this quarter. All the orders were passed unanimously, details of which are as under:
-
S.No. Order No. &
Date
Respondent (M/S)
Amount Of Profiteering /
Remarks (In Rs.)
1 01/2020 dt.
01.01.2020
Revital Reality Pvt. Ltd. 3,32,61,809
2 02/2020 dt.
01.01.2020
Acme Housing Pvt. Ltd. 2,10,57,462
3 03/2020 dt.
07.01.2020
Pyramid Arcade Pvt.Ltd. (Pyramid
City 5)
51,12,928
4 04/2020 dt
14.02.2020
Ramprastha Promoter & Developer
Pvt. Ltd., Ggn
35,28,744
5 05/2020 dt.
10.02.2020
Xiomi Technology Ltd. Nil
6 06/2020 dt.
25.02.2020
Supertech Ltd., Noida (Officer'
Encl., Ggn)
Nil
7 07/2020 dt.
27.02.2020
Samsung India Electronics Pvt.
Ltd.
37,85,342
8 08/2020 dt.
27.02.2020
Manas Vihar Sahakari Awas Samiti
Ltd., Lucknow
35,98,596
9 09/2020 dt.
02.03.2020
Paribar Estates Pvt Ltd., West
Bengal
NIL
10 10/2020 dt
03.03.2020
Garg Kitchen Collection 30,153
11 11/2020 dt.
04.03.2020
Bajaj Electricals Ltd., Mumbai NIL
12
12/2020 dt.
04.03.2020
Aparna Constructions & Estates P
Ltd, (Aparna Serene Park,
Hyderabad)
22,59,91,979
13 13/2020 dt.
06.03.2020
McNROE Consumer Products Pvt.
Ltd, Kolkata
21,84,79,790
Agenda for 40th GSTCM Volume 1
Page 314 of 318

14 14/2020 dt.
11.03.2020
Le Reve Pvt. Ltd. , Mumbai
(franchisee of M/s Subway)
8,24,260
15 15/2020 dt.
12.03.2020
NY Cinemas LLP 4,01,506
16 16/2020 dt.
12.03.2020
Patanjali Ayurveda Ltd. 1,03,20,90,803
17 17/2020 dt.
13.03.2020
Bonne Sante (franchisee of M/s
Subway)
7,33,043
18 18/2020 dt.
13.03.2020
Cilantro Diners (franchisee of M/s
Subway)
20,80,087
19 19/2020 dt.
17.03.2020
N Rai Delights LLP 1,49,896
20 20/2020 dt.
19.03.2020
Reckitt Benckiser India Pvt. Ltd. &
M/s Affiniti Enterprises
65,48,357
21 IO-1/2020
dt. 01.01.2020
Wheelabrator Alloy Casting
(Runwell Forest)
Referred back to DGAP
under Rule 133(4)
22 IO-2/2020
dt. 01.01.2020
ITC Ltd. (FMCG)
Referred back to DGAP
under Rule 133(4)
23
IO-3/2020
dt. 02.01.2020
Pivotal Infrastructure (Paradise)
Referred back to DGAP
under Rule 133(4) & and
133(5)
24 IO-4/2020
dt. 03.01.2020
HCBS Promoters & Developers
(SportsVille)
Referred back to DGAP
under Rule 133(4)
25 IO-05/2020
dt. 03.01.2020
Loreal India Pvt. Ltd. (FMCG)
Referred back to DGAP
under Rule 133(4)
26 IO-06/2020
dt. 03.01.2020
Himalaya Real Estate Private
Limited (Himalaya Pride)
Referred back to DGAP
under Rule 133(4)
27 IO-07/2020
dt. 03.01.2020
E-Homes Infra P.Ltd. Delhi (The
jewel of Noida)
Referred back to DGAP
under Rule 133(4)
28 IO-08/2020
dt. 03.01.2020
Pearlite Real Properties Pvt.Ltd
(Godrej 24)
Referred back to DGAP
under Rule 133(4)
29 IO-09/2020 dt.
17.02.2020
Cloudtail India Pvt. Ltd.
Referred back to DGAP
under Rule 133(4)
30 IO-10/2020 dt.
17.02.2020
JK Helene Curtis Ltd. & Shree Sai
Kripa Marketing (Raymond)
Referred back to DGAP
under Rule 133(4)
31 IO-11/2020 dt.
27.02.2020
Dough Makers India P Ltd (Fr of
M/s Subway)
Referred back to DGAP
under Rule 133(4)
32 IO-12/2020 dt.
27.02.2020
Portronics Digital Pvt. Ltd.
Referred back to DGAP
under Rule 133(4)
33 IO-13/2020 dt.
19.03.2020
Sahej Realcon P Ltd.
Referred back to DGAP
under Rule 133(4)
34 IO-14/2020 dt.
19.03.2020
Pivotal Infrastructure P Ltd (Ridhi
Sidhi Sec-99, Ggm)
Referred back to DGAP
under Rule 133(4)
Total 66 Investigation Reports are pending for disposal with the NAA.
Agenda for 40th GSTCM Volume 1
Page 315 of 318

3. D.O. letter dated 19.02.2020 was addressed to Principal Secretary (Finance), Government of
Punjab for appointment of Screening Committee on Anti-profiteering in Punjab for quick disposal of
pending complaints and proactive approach in dealing with implementation of anti-profiteering
provisions in GST law.

3.1. D.O. letters dated 17.03.2020 was addressed to Director General, DGAP regarding smooth
functioning of State Level Screening Committee and implementation of the Authority’s Orders.
3.2. D.O. letters dated 14.01.2020 was addressed to Chief Commissioners/CCTs of various
zones/states to take necessary action on the complaints which are getting time-barred to ensure that the
applications of consumers can be timely addressed.
3.3. In the wake of corona pandemic outbreak and subsequent lockdown in Delhi, the hearings
scheduled from 23.03.2020 to 31.03.2020 could not be held.
3.4. The complaints received by the Authority during the Quarter are as follows and the same were
forwarded to the respective Screening Committee/ Standing Committee where allegation of profiteering
was there:
i. NAA Portal : 37
ii. E-Mail : 20
iii. Physically (by post) : 8
3.5. The complaints related to enforcement issues and where allegation relates to tax-evasion etc.
were forwarded to the Jurisdictional Chief Commissioners & CCTs for necessary action.
3.6. The NAA is operating a helpline (011-21400643) for the consumers to get their profiteering
related queries resolved and to provide help to them in filing the complaints, along with an online
grievance registration portal on NAA’s official website; www.naa.gov.in.
4. Accordingly, the 4th Quarterly Report of the NAA (National Anti-profiteering Authority) for
the period from 01.01.2020 to 31.03.2020 is placed before the Council for information.
Agenda for 40th GSTCM Volume 1
Page 316 of 318

Agenda Item 9: Constitution of Grievance Redressal Committee at CBIC Zonal / State level for
redressal of grievance of taxpayers on GST related issues
The GST Council in its 38th meeting held on 18.12.2019 has decided that a structured grievance
redressal mechanism should be established for the taxpayers under GST to tackle grievances of
taxpayers on GST related issues of specific/ general nature. GST Council has accordingly approved
constitution of ‘Grievance Redressal Committee’ at Zonal/State level consisting of both Central Tax and
State Tax officers, representatives of trade and industry and other GST stakeholders.
2. A reference is invited to the GSTC Secretariat OM No. dt. 30.12.2019 and 07.02.2020 issued
by this Office for constitution of Grievance Redressal Committee (GRC) at CBIC Zonal/State level in
accordance with CBIC letter F.No. 20/10/16/2018-GST (Pt. l) dated 24.12.2019.
3. As on 06-06-2020, the orders of constituting Zonal/State level Grievance Redressal Committee
which have been received in the GSTC Secretariat, have been compiled and updated in the enclosed
Annexure. The details of constitution of these GRCs are being uploaded regularly on the GST Council
website http://www.gstcouncil.gov.in/grievance-redressal-committees-central-zonestate-level under
sub-menu "Public Grievance Redressal Committee (GRC)" under menu "Help" for creating awareness
amongst the trade.
4. It is requested that the remaining CBIC Zones and States /UTs may constitute GRC at Zonal or
State/UT level, as the case may be, and copy of orders of constitution of GRC may be sent on priority
to the GST Council Secretariat.
5. It is informed that GSTN has created a specific portal for uploading the grievances received in
these meetings, for the purpose of escalating the same to the appropriate authority. The CBIC Zones
/States/UTs are requested to take Login credentials from GSTN for the aforesaid Portal.
6. In view of the COVID-19 instead of conducting physical meeting of GRC it is advised that
video conference option may be utilized for conducting such GRC meetings.

7. Accordingly, the latest status of above Constitution of Grievance Redressal Committee
at CBIC Zonal/State level for redressal of grievance of taxpayers on GST related issues is
placed before the Council for information.


Agenda for 40th GSTCM Volume 1
Page 317 of 318

Annexure A
Status of GRC Zone-wise (CBIC) and States/UTs as on 06-06-2020
( as per the orders and information available with the Council Secretariat)
http://www.gstcouncil.gov.in/grievance-redressal-committees-central-zonestate-level

SI
No.
State/UT State level GRC
Central Zone
Central Level GRC
1 Jammu and
Kashmir
YES
Chandigarh




YES
2 Himachal Pradesh YES
3 Punjab YES
4 Chandigarh YES
5 Ladakh YES
6 Andhra Pradesh YES Vishakhapatnam YES
7 Arunachal Pradesh YES
Guwahati





YES
8 Assam YES
9 Manipur YES
10 Meghalaya YES
11 Mizoram YES
12 Nagaland YES
13 Tripura YES
14 Bihar YES
Ranchi
YES
15 Jharkhand YES YES
16 Chhattisgarh YES
Bhopal
YES
17 Madhya Pradesh YES YES
18 Delhi Pending Delhi Pending
19 Goa YES Pune Pending
20
Gujarat
Pending Ahmedabad Pending
21 Vadodara
Agenda for 40th GSTCM Volume 1
Page 318 of 318

22 Dadra ,Nagar
Haveli,
Daman and Diu
Pending

YES
23 Haryana Pending Panchkula Pending
24 Karnataka YES Bangalore YES
25 Kerala YES
Thiruvananthapuram
YES
26 Lakshadweep Pending
27
Maharashtra

YES
Mumbai YES
28 Pune YES
29 Nagpur YES
30 Odisha YES Bhubaneshwar YES
31 Puducherry Pending
Chennai

Pending
32 Tamil Nadu Pending
33 Rajasthan YES Jaipur YES
34 Sikkim YES
YES

Pending
Kolkata


YES
35 West Bengal
36 Andaman and
Nicobar Islands
37 Telangana YES Hyderabad YES
38
Uttar Pradesh

YES
Meerut YES
39 Lucknow YES
40 Uttarakhand YES Meerut YES


Agenda for 40th GSTCM Volume 1



Confidential





Agenda for
40th GST Council Meeting

12 June 2020


Volume – 2


Agenda for 40th GSTCM Volume 2
Page 2 of 48



Agenda for 40th GSTCM Volume 2
Page 3 of 48
File No: 368/40th GSTCM/GSTC/2020
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 05th June 2020
Notice for the 40th Meeting of the GST Council scheduled on 12th June 2020 through video
conferencing
The undersigned is directed to refer to the subject cited above and to say that the 40th Meeting
of the GST Council will be held on 12th June 2020 through Video Conferencing as follows:
Friday, 12th June, 2020 : 1100 hours onwards
2. The agenda items for the 40th Meeting of the GST Council will be communicated in due course
of time.
3. Respective State NIC units may be contacted for details regarding Video Conferencing.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the Meeting.

(-Sd-)
(Dr. Ajay Bhushan Pandey)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Union Territories of Delhi, Puducherry and
Jammu and Kashmir with the request to intimate the Minister in charge of Finance/Taxation or any
other Minister nominated by the State Government as a Member of the GST Council about the above
said meeting.
4. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
5. Chairman, GST Network



Agenda for 40th GSTCM Volume 2
Page 4 of 48
Agenda Items for the 40th Meeting of the GST Council on 12th June 2020
1. Confirmation of the Minutes of 39th GST Council Meeting held on 14th March 2020
2. Review of Revenue Position
3. Issues recommended by the Law Committee for the consideration of the GST Council
i. Amendment in CGST Rules to prescribe the rates for Composition Scheme under
Section 10(2A)
ii. Proposal to issue Removal of difficulty order for extending the time limit for revocation
of cancellation of registration
iii. Notification of provisions of the Finance Act, 2020 amending various sections of the
CGST Act and the IGST Act
iv. Reduction of late fees and rate of interest for small taxpayers (taxpayers with aggregate
turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020
v. Reduction in rate of interest for delay in payment of GST for remaining part of
Financial Year 2020-21
vi. Reduction in late fees for FORM GSTR-3B for months from July, 2017 to January,
2020- One time amnesty to clean up pendency in return filing in GST regime
4. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
5. Decisions of the GST Implementation Committee (GIC) for information of the Council
6. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
7. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT) for the State of Uttar Pradesh
8. Quarterly Report of the National Anti-Profiteering Authority (NAA) for the quarter January to
March 2020 for the information of the GST Council
9. Constitution of Grievance Redressal Committee at CBIC Zonal / State level for redressal of
grievance of taxpayers on GST related issues
10. Any other agenda item with the permission of the Chairperson
11. Date of the next meeting of the GST Council

Agenda for 40th GSTCM Volume 2
Page 5 of 48
TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
2 Review of Revenue Position 6
3
Issues recommended by the Law Committee for the consideration of the GST
Council
vi. Reduction in late fees for FORM GSTR-3B for months from July, 2017 to
January, 2020- One time amnesty to clean up pendency in return filing in GST
regime
15
6
Decisions/Recommendations of the IT Grievance Redressal Committee for
information of the Council
17


Agenda for 40th GSTCM Volume 2
Page 6 of 48
Discussion on Agenda Items
Agenda Item 2: Review of Revenue Position
1. The Table 1 below gives the details of revenue collected as Central Goods and Services Tax
(CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess
for the FYs 2017-18, 2018-19, 2019-2020 and 2020-21(Till May’20)
Table 1*: GST revenue during 2017-18, 2018-19, 2019-20 & 2020-21
(In ₹ Crore) 2017-18 2018-19 2019-20 2020-21
(Apr-May)
CGST 1,18,876 2,02,444 2,27,442 15,397
SGST 1,71,803 2,78,817 3,09,231 18,862
IGST 3,87,356 5,98,739 5,86,699 52,732
Domestic 1,93,093 3,08,243 3,19,422 24,018
Imports 1,94,263 2,90,495 2,67,277 28,714
Comp Cess 62,614 97,369 98,745 7,332
Domestic 56,319 87,290 88,303 6,211
Imports 6,295 10,080 10,442 1,121
Total 7,40,650 11,77,369 12,22,116 94,323
*Figures rounded to nearest whole number

2. The Table 2 below shows the IGST collected, refunded and settled/apportioned during the
current FY (2020-21)
Table 2: IGST Collection/Settlement/Apportionment/Refund from April’20-May’20
(Figures in Rs. Crore)
1 Collections (+) 52,732
2 Recovery from IGST Ad-hoc apportionment(+) 0
3 Refunds (-) 11,334
4 Settlement (-) 22,766
(i) CGST 12,013
(ii) SGST 10,753
5 CGST ad hoc 0
6 SGST ad hoc 0
7 Net (1+2-3-4-5-6) 18,632
* Figures rounded to nearest whole number




Agenda for 40th GSTCM Volume 2
Page 7 of 48
Compensation Fund
3. As per provision of GST (Compensation to States) Act, 2017 the Compensation Cess collected
since implementation of GST w.e.f. 01.07.2017 till April 2020 and the compensation released are shown
in the table below:
Table 3: Compensation Cess collected and compensation released
(Figures in Rs. Crore)
2017-18 2018-19 2019-20 2020-21 Total
Compensation Cess
collected
62,612 95,081 95,444 1,135
(Till Apr)
2,54,272
Compensation released 41,146 69,275 1,20,498 15,340 2,46,259
Balance 21,466 25,806 (25,054) (14,205) 8,013

4. The issue of IGST un-apportioned during 2017-18 has been under discussion in the GST
Council for past many meetings. While from 2018-19, balance IGST is regularly being apportioned on
ad-hoc basis, during 2017-18, an amount of ₹ 1.76 lakh crore had remained un-apportioned and was
devolved as per Finance Commission formula. CAG, in his audit report has also pointed out that it
should have been first apportioned on ah-hoc basis and State share from the central portion of IGST
should have been given to States.
5. Reversal of this transaction has four legs:
a. reversal of IGST devolution
b. ad-hoc apportionment of the entire amount of ₹ 1.76 lakh into SGST and CGST and
release of SGST amount to States
c. release of States’ share from CGST; and
d. reversal of compensation amount due to (b) above
6. While the amount pertaining to a-c above are adjustments to Consolidated Fund of India, the
reversal at (d) above will get credited back to the Compensation Fund. For the purpose of carrying out
this reversal, the transaction has been split up into two parts one with no cash impact and the remaining
where either States will have to be released additional SGST portion of IGST for some States or
additional reversal of compensation (or devolution) will have to be made with respect to other States.
The first leg of the transaction having no cash implication has been carried out and the net implication
has been given effect to by transferring ₹ 33,412 crore from the Consolidated Fund of India to the
Compensation Fund. This amount has been used to release the Compensation due from December,
2019 to February, 2020 of ₹ 36,400 crore.
7. The remaining legs of this transaction can be carried out after detailed deliberations in the
Group of Ministers constituted on this subject matter. The compensation for March 2020 will also be
released in due course. It may be noted that while the compensation required for the months of
December 2019 to March 2020 was about ₹ 12,500 crore per month, the compensation requirement in
current year will be comparatively much higher due to lower GST collections during the current year.


Agenda for 40th GSTCM Volume 2
Page 8 of 48
Trends in Monthly Revenue
8. Figure 2 shows the trends in the gross GST revenues for 2018-19, 2019-20 and first two months
of 2020-21. It may be noted that some of the revenues of first two months of the current year have been
postponed due to the relief given in filing of returns due to COVID-19. It would be too pre-mature to
use these figures to arrive at any projections for the current year. Figure 3 shows the month-on-month
growth rate for each month 2019-20 over for 2018-19.

Agenda for 40th GSTCM Volume 2
Page 9 of 48
Figure 2: Trends in gross GST Revenues (₹ crore)

Figure 3: Month-on-Month growth in gross GST Revenues


Gap with respect to base Revenue
9. The State-wise details of gap between the protected revenue and the post settlement gross SGST
revenue (including ad-hoc settlement) for the period April-Mar in the current year as compared to the
same period in the previous year may be seen in the Table 4. This information is also depicted in the
graph placed at Figure 4.
1
0
3
4
5
9
9
4
0
1
6
9
5
6
1
0
9
6
4
8
3
9
3
9
6
0
9
4
4
4
2
1
0
0
7
1
0
9
7
6
3
7
9
4
7
2
6
1
0
2
5
0
3
9
7
2
4
6
1
0
6
5
7
71
1
3
8
6
5
1
0
0
2
8
9
9
9
9
3
9
1
0
2
0
8
2
9
8
2
0
2
9
1
9
1
6
9
5
3
7
9
1
0
3
4
9
1
1
0
3
1
8
4
1
1
0
8
1
8
1
0
5
3
6
1
9
7
5
9
0
32172
62151
0
20000
40000
60000
80000
100000
120000
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Trends in gross GST collection (Rs.in Crore)
2018-19 2019-20
2020-21
10
7
5
6
5
-3
-5
6
9
8 8
-8
-10
-5
0
5
10
15
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Month on Month Growth in gross GST collection (2019-20)
Agenda for 40th GSTCM Volume 2
Page 10 of 48

Table 4: Revenue Gap
GST REVENUE SHORTFALL 2018-19 2019-20
1 Andhra Pradesh -4.1 13.2
2 Arunachal Pradesh -58.2 -85.4
3 Assam 5.3 13.3
4 Bihar 18.2 25.8
5 Chhattisgarh 24.6 36.2
6 Delhi 21.8 29.9
7 Goa 20.9 32.6
8 Gujarat 14.1 26.3
9 Haryana 15.6 24.3
10 Himachal Pradesh 36.2 40.8
11 Jammu and Kashmir 27.2 40.9
12 Jharkhand 13.7 22.3
13 Karnataka 19.9 28.5
14 Kerala 15.3 29.3
15 Madhya Pradesh 14.3 25.1
16 Maharashtra 4.2 16.4
17 Manipur -35.1 -45.5
18 Meghalaya 14.6 15.3
19 Mizoram -62.3 -66.8
20 Nagaland -23.7 -41.8
21 Odisha 24.3 27.9
22 Puducherry 43.3 57.4
23 Punjab 36.7 45.6
24 Rajasthan 8.2 23.0
25 Sikkim -12.0 -16.4
26 Tamil Nadu 5.4 17.8
27 Telangana -0.7 11.5
28 Tripura 16.3 22.9
29 Uttar Pradesh 5.6 15.2
30 Uttarakhand 33.6 40.3
31 West Bengal 8.0 18.4
Total 12.3 22.9

Agenda for 40th GSTCM Volume 2
Page 11 of 48

Agenda for 40th GSTCM Volume 2
Page 12 of 48

Trends in Return filing
7. The table below shows the trend in return filing in FORM GSTR-3B till due date and till date
for return periods up to April, 2020.
Table 5: Return filing (GSTR-3B) till due date and till date
Return Period Till due date Till 7th June, 2020
Filed % Filed %
Jan’20 7800846 75 8896702 86
Feb’20 7337227 71 8074648 78
Mar’20 609373 6 2871911 28
Apr’20 863169 8 1753781 17

Figure 5: GSTR-3B Filling



75%
71%
6% 8%
86%
78%
28%
17%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Jan'20 Feb'20 Mar'20 Apr'20
GSTR-3B filling tiil due date and till date(%)
till due date till 7th June'20
Agenda for 40th GSTCM Volume 2
Page 13 of 48

Table 6: State-wise Return filing (GSTR-3B) till due date (Jan’20-Apr’20)
State/UT Name Jan'20 Feb'20 Mar'20 Apr'20
1 Jammu and Kashmir 64% 55% 8% 8%
2 Himachal Pradesh 80% 75% 6% 10%
3 Punjab 84% 75% 4% 7%
4 Chandigarh 84% 76% 6% 9%
5 Uttarakhand 76% 70% 8% 13%
6 Haryana 77% 71% 6% 9%
7 Delhi 72% 63% 6% 7%
8 Rajasthan 81% 71% 4% 7%
9 Uttar Pradesh 79% 73% 7% 8%
10 Bihar 68% 65% 7% 8%
11 Sikkim 60% 58% 9% 15%
12 Arunachal Pradesh 44% 43% 6% 11%
13 Nagaland 54% 50% 7% 14%
14 Manipur 50% 42% 7% 7%
15 Mizoram 54% 52% 22% 21%
16 Tripura 71% 68% 9% 12%
17 Meghalaya 59% 56% 12% 17%
18 Assam 63% 57% 5% 10%
19 West Bengal 74% 68% 7% 7%
20 Jharkhand 75% 69% 9% 10%
21 Odisha 75% 71% 9% 13%
22 Chhattisgarh 72% 64% 5% 9%
23 Madhya Pradesh 80% 77% 4% 7%
24 Gujarat 82% 81% 3% 4%
25 Daman and Diu 72% 72% 4% 8%
26 Dadra and Nagar Haveli 73% 71% 4% 8%
27 Maharashtra 73% 69% 5% 5%
29 Karnataka 77% 75% 8% 14%
30 Goa 62% 60% 6% 12%
31 Lakshadweep 43% 40% 8% 10%
32 Kerala 70% 66% 4% 8%
33 Tamil Nadu 77% 76% 6% 10%
34 Puducherry 74% 72% 7% 14%
35 Andaman and Nicobar Islands 48% 43% 4% 4%
36 Telangana 64% 63% 8% 12%
37 Andhra Pradesh 71% 71% 8% 11%
38 Ladakh 0% 0% 0% 29%
97 Other Territory 69% 68% 14% 12%
Total 75% 71% 6% 8%

Agenda for 40th GSTCM Volume 2
Page 14 of 48

Table 7: State-wise Return filing (GSTR-3B) till 7th June, 2020
State/UT Name Jan'20 Feb'20 Mar'20 Apr'20
1 Jammu and Kashmir 77% 62% 23% 16%
2 Himachal Pradesh 88% 81% 33% 21%
3 Punjab 91% 82% 28% 15%
4 Chandigarh 93% 83% 32% 20%
5 Uttarakhand 86% 78% 36% 23%
6 Haryana 87% 79% 31% 18%
7 Delhi 82% 70% 23% 13%
8 Rajasthan 89% 78% 26% 15%
9 Uttar Pradesh 88% 79% 27% 16%
10 Bihar 78% 73% 25% 16%
11 Sikkim 75% 66% 36% 27%
12 Arunachal Pradesh 57% 50% 24% 17%
13 Nagaland 69% 60% 29% 22%
14 Manipur 64% 49% 18% 12%
15 Mizoram 68% 62% 46% 31%
16 Tripura 80% 75% 36% 23%
17 Meghalaya 68% 61% 35% 27%
18 Assam 77% 66% 27% 18%
19 West Bengal 82% 74% 24% 14%
20 Jharkhand 86% 78% 29% 19%
21 Odisha 87% 80% 39% 24%
22 Chhattisgarh 88% 76% 30% 18%
23 Madhya Pradesh 92% 84% 25% 16%
24 Gujarat 91% 85% 24% 13%
25 Daman and Diu 86% 78% 31% 20%
26 Dadra and Nagar Haveli 87% 78% 34% 21%
27 Maharashtra 85% 75% 18% 10%
29 Karnataka 88% 82% 37% 25%
30 Goa 74% 67% 33% 21%
31 Lakshadweep 53% 48% 28% 23%
32 Kerala 85% 76% 33% 18%
33 Tamil Nadu 88% 83% 35% 22%
34 Puducherry 85% 80% 41% 28%
35 Andaman and Nicobar Islands 69% 52% 18% 13%
36 Telangana 78% 73% 33% 23%
37 Andhra Pradesh 84% 79% 33% 22%
38 Ladakh 58% 51% 47% 38%
97 Other Territory 82% 80% 59% 49%
Total 86% 78% 28% 17%

Agenda for 40th GSTCM Volume 2
Page 15 of 48

Agenda Item 3: Issues recommended by the Law Committee for the consideration of the GST
Council
Agenda Item 3(vi): Reduction in late fees for FORM GSTR-3B for months from July, 2017 to
January, 2020 - One time amnesty to clean up pendency in return filing in GST regime
Along with multiple tweets, various references from tax practitioners and institutes such as
ICAI Thiruvananthapuram Branch have been received regarding waiver of late fees imposed due to not
furnishing of FORM GSTR-3B. It has been represented that taxpayers, particularly, the small
taxpayers, could not furnish their returns due to lack of knowledge and other difficulties. It has been
submitted that most of such taxpayers had very minimal tax liabilities ,even, including NIL tax liability.
It has been further informed that due to non-furnishing of returns, interest and late fees have been piling
up and have now reached a sizeable amount, which in some cases is more than the tax amount itself.
2. In this regard, it is noteworthy that Section 39 (10) of the Central Goods and Services Tax Act,
2017 (hereinafter referred to as the “CGST Act”) provides that, “A registered person shall not be
allowed to furnish a return for a tax period if the return for any of the previous tax periods has not been
furnished by him.” Thus, taxpayers are not allowed to furnish subsequent returns. Further, Section 47
of the CGST Act provides for levy of late fees for non-furnishing of FORM GSTR-1, FORM GSTR-
3 or FORM GSTR-4 of one hundred rupees for every day. Presently, late fees for delay in furnishing
of these forms by the due date is twenty rupees per day (Rs. 10/- under CGST Act plus Rs 10/- under
SGST Act) for NIL filers and fifty rupees per day (Rs. 25/- under CGST Act plus Rs 25/- under SGST
Act) for others. This late fee is subject to a maximum amount of Rs. 10000/- (Rs. 5000/- under CGST
Act plus Rs. 5000/- under SGST Act). In respect of interest, Section 50(1) of the CGST Act provides
for payment of interest on delayed payment of tax. The rate of interest at present is 18%. Requests
received are for providing waiver of late fee and interest on such returns not filed due to various reasons..
3. It is pertinent to mention that waiver of entire late fees for non-furnishing of FORM GSTR-
3B for the months from July, 2017 to September, 2018 was allowed for the taxpayers who furnished
FORM GSTR-1 and FORM GSTR-3B during the period 22.12.2018 to 31.03.2019 vide notification
No. 75/2018-Central Tax and 76/2018-Central Tax respectively. Further, amnesty for FORM GSTR-
1 in form of complete waiver of late fees was again provided for the months from July, 2017 to
November, 2019 if the same was furnished from 19.12.2019 to 17.01.2020 vide notification No.
74/2019-Central Tax. It is also pertinent to mention that relief from interest and late fee for period from
February, 2020 to April, 2020 has already been provided vide Notification No. 31/2020 – Central Tax
and 32/2020-Central Tax respectively in view of measures taken to contain spread of COVID-19.
4. While there is no provision in law to provide interest waiver for such past period, in order to
alleviate the burden of accumulated late fee on businesses, particularly MSMEs, and to allow them to
start furnishing tax returns henceforth, following proposals for reduction in late fees for not furnishing
FORM GSTR-3B for tax periods during 1st July, 2017 to 31st January, 2020 may be considered: -
i. zero late fee for taxpayers, who did not have any tax liability for the said tax periods
and are thus required to file NIL return;
ii. late fee of fifty rupees per day (Rs. 25/- under CGST Act plus Rs 25/- under SGST Act)
for non-filing of returns as currently applicable subject to a maximum of Rs 500/- (Rs. 250/-
each for CGST & SGST) per return as against ceiling of Rs. 10000/- (Rs. 5000/- each for
CGST & SGST) at present by taxpayers other than those having NIL liability.
Agenda for 40th GSTCM Volume 2
Page 16 of 48

It is proposed that the such reduction be conditional, and would apply only if the returns are filled
between 01.07.2020 to 30.09.2020.
5. Accordingly, the proposal for reduction of late fees for FORM GSTR-3B as proposed above
is placed before the GST Council for deliberation.
Agenda for 40th GSTCM Volume 2
Page 17 of 48

Agenda Item 6: Decisions/recommendations of the 12th IT Grievance Redressal Committee
The twelfth meeting of the IT Grievance Redressal Committee (ITGRC) was held on 26th May
2020 through Video Conference to resolve grievance of the taxpayers arising out of technical problems.
2. Total 118 cases of TRAN-1/TRAN-2 had been examined by GSTN and presented before the
committee as Agenda-1. Out of these, 104 cases were sent by Nodal officers and 14 were Court cases.
All above cases had been categorized broadly reason-wise in two major categories as ‘A’ and ‘B’ by
GSTN. category ‘A’ includes cases in which the taxpayer could not apparently file TRAN 1/TRAN 2
because of technical glitches and category ‘B’ includes cases where no technical issues were found
from the system logs in filing TRAN 1/TRAN 2.
3. After detailed discussions, the 12th ITGRC decided and recommended as under: -
Recommendations:
i. 38 cases of TRAN-1/TRAN-2 have been recommended, pertaining to Category ‘A’
(subcategories A1 and A5) as per Annexure-1 and Anexure-2 of the Minutes for filing of
TRAN-1/TRAN-2 to avail consequential benefits related to filing of TRAN-1 and TRAN-2.
ii. 80 cases of TRAN-1/TRAN-2 have not been recommended, pertaining to Category ‘B’
(Subcategories B1, B2, B3, B4, B5 and B6) as per Annexure-1 and Annexure-2 of the
Minutes, in the absence of any evidence of technical/system errors in these cases.
4. The decisions/recommendations as per attached Minutes of the 12th ITGRC Meeting (Annexure
A) are placed for information of the Council.

Agenda for 40th GSTCM Volume 2
Page 18 of 48

Annexure A
Minutes of the 12th Meeting of IT Grievance Redressal Committee (ITGRC)
held on 26th May, 2020 through Video Conference
----------------------------------------------------------------------------------------------------------------
The twelfth meeting of the IT Grievance Redressal Committee (ITGRC) was held on 26th May 2020
through Video Conference. The list of officers who attended the meeting is attached as Annexure-3.
Background:
2. Shri Vashishtha Chaudhary, SVP (Services), GSTN apprised the Committee about the
background of following cases of TRAN-1/TRAN-2 and TRAN-3* which had been received from the
Nodal officers of Center and States at GSTN and placed before ITGRC. The details of cases discussed
in previous 11 ITGRC meetings and cases to be discussed in current meeting are as follows:
Table 1: Details of TRAN 1/TRAN 2/TRAN 3 cases presented before IT-GRC through GSTN
S.
No.
Meeting
Reference
No. of TRAN-1/TRAN
2/TRAN-3 Cases received
Cases
examined
and approved
Cases
examined and
not approved
Cases
Withdrawn
by GSTN Nodal
Officer
Court
Cases Total
1 2 3 4 5 (3+4) 6 7 8
1
1st IT-GRC on
22.06.2018
161 9 170 122 48
NIL
2
2nd IT-GRC on
21.08.2018 262
78 340 213 127
NIL
3
3rd IT-GRC on
26.10.2018
252 16 268 70 198
NIL
4
4th IT-GRC on
12.02.2019
408 53 461 165 296
NIL
5
5th IT-GRC on
05.03.2019
203 21 224 80 144
NIL
6
6th IT-GRC on
27.05.2019
594 88 682 172 510
NIL
7
7th IT-GRC on
11.06.2019
236 13 249 98 151
NIL
8
8th IT-GRC on
13.08.2019
442 49 491 137 352
02
9
9th IT-GRC on
02.12.2019
256 23 279 72 194
13
10
10th IT-GRC on
22.01.2020
50 13 63 11 52
NIL
11
11th IT-GRC on
18.03.2020
257 18 275 82 193
NIL
12
12th IT-GRC on
26.05.2020
104 14 118 as detailed below
Sub Total 3620
3. Cases received:
3.1 The SVP (Services) explained that 3523 cases of TRAN-1 / TRAN-2 / TRAN-3 were received
by GSTN till 31.03.2020, from the Nodal officers of Centre and the States for consideration by ITGRC.
These cases were received in two streams as detailed below:
Agenda for 40th GSTCM Volume 2
Page 19 of 48

A. Based on SOP dt 12-04-2018 issued by GSTN in pursuance of CBIC Circular No. 39/13/2018
dt 03-04-2018: A total of 2655 cases of TRAN-1, 213 cases of TRAN-2 and 18 cases of TRAN 3
were received from the Nodal officers of Centre and the States up to 31st March, 2019 for
consideration by ITGRC. These cases were received from the Nodal Officers either through the
email or by post. All those cases along with the Court cases, were examined and processed for
placing before ITGRC with recommendations, based on the technical examinations of logs up to
the 10th ITGRC meeting.
B. Cases received in terms of letter F. No. CBEC-20/10/16/2018-GST (Pt. I)/352 dated 04/02/2020
issued by Commissioner GST and the O.M. dated 06/02/2020 issued vide F. No. 71/Expansion-
ITGRC/GSTC/2019: As per the directions contained in the letter issued by CBIC and the O. M.
issued by GSTC, the tax administration of Centre and States were requested to forward
representations of the taxpayers through their Nodal officers to GSTN with all details in the format
specified by GSTN through email to the specified email. It was also suggested that the cases of
non-filing/non-revision of TRAN-1/TRAN-2 due to apparent technical glitches on common portal,
which have not included in approved/not-approved list of the ITGRC, may also be forwarded in the
prescribed format with due recommendation by the Nodal officers.
*[The Form GST Tran-3 was filed by the manufacturers (registered under Central Excise Act 1944)
who had issued Credit Transfer Document to dealers and Dealers (persons not registered under Central
Excise Act but registered as trader in GST.) who had received the Credit Transfer Document (CTD)
issued by manufacturers.]
3.2. Some of these cases as mentioned at B above were processed and placed before the 11th ITGRC
for decision. However, it was decided in the 11th ITGRC meeting that all the cases received by the
Nodal officer up to 31st March, 2020 should be processed and presented before the ITGRC (Para 31(d)
of the Minutes of 11th ITGRC Meeting may be referred).
3.3 In view of the above directions, 699 cases (637 from Nodal officers and 62 Court cases) were
received till 31st March 2020 by GSTN from the Nodal officers of States and Centre for consideration
by ITGRC. A brief analysis of cases received from Nodal officers i.e. 637 cases was given as under-
i. 257 cases were presented and deliberated in the 11th ITGRC meeting held on 18-3-2020
and decisions were taken.
ii. 276 cases (as per Annexure-2 of 11th ITGRC Meeting) were examined and were
returned back to the jurisdictional Nodal officers as they were incomplete or had
already been deliberated in previous ITGRCs and decision had been taken with regard
to them.
iii. 104 cases (Annexure-1 to instant Minutes) of TRAN-1/TRAN-2 have been processed
at GSTN level and are presented before 12th ITGRC for decision.

3.4 A quick analysis of cases received as Writ Petition/Court cases i.e. 62 cases was given as under:
i. 18 Court cases were processed in 11th ITGRC meeting held on 18-03-2020 and decisions were
taken.
ii. 14 Court cases (Annexure-2 to instant Minutes) of TRAN-1/TRAN-2 have been processed at
GSTN level and are presented before 12th ITGRC for decision.
iii. 30 cases are still pending with GSTN for examination and analysis and presenting before
ITGRC.



Agenda for 40th GSTCM Volume 2
Page 20 of 48

4. Cases disposed:

4.1 The SVP (Services) explained that in the previous 11 ITGRC Meetings, a total of 3502 TRAN-
1/TRAN-2/TRAN-3 cases including cases where Writ Petitions were filed in various High Courts, were
presented to ITGRC. Out of which, a total of 1222 cases had been considered and approved up to the
11th ITGRC meetings. Further, another 258 TRAN-2 cases had also been approved by ITGRC during
these meetings. The filing of TRAN 1/TRAN-2 in these approved cases had been enabled by GSTN at
GST Common Portal and the taxpayers had been informed through e-mails for filing their TRAN-
1/TRAN-2 as the case may be. Further, reminders had also been given to the taxpayers who had either
not attempted to file their TRAN-1/TRAN-2 after being enabled or had merely submitted their
applications after receiving communication from GSTN. The taxpayers who had still not filed their
TRAN-1/TRAN-2 even after reminders, had been contacted telephonically by the officers of GSTN and
guided appropriately for filing the same.

4.2 On this specific issue Sh. Ashok Kumar Pandey, Member (GST), CBIC had asked about the
status and further line of action by GSTN in cases where the Committee had approved the cases to file
TRAN-1/TRAN-2 but the taxpayer has not yet filed the TRAN-1/TRAN-2 as the case may be. In
continuation to this, it was added by Shri S. K. Rahman, JS, GST Council that in this regard GST
Council Secretariat had communicated to GSTN to give proper and timely update of the cases which
had not been filed (TRAN-1/TRAN-2)even after getting the approval from ITGRC Committee. In
response to this Ms. Kajal Singh, EVP (Services), GSTN responded that mails were sent to all taxpayers
and further, taxpayers who had still not filed their TRAN-1/TRAN-2 even after reminders, had been
contacted telephonically by the officers of GSTN and guided appropriately for filing the same.
However, few had not filed TRAN-1/TRAN-2 despite reminders by GSTN. The steps for filing had
also been shared with them even though the same were available in Help section of GST portal. In this
regard it was suggested by Member (GST), CBIC that to deal with such cases GSTN may examine the
possibility of forwarding such cases to field formations to coordinate with such taxpayers and help them
in filing the TRAN-1/TRAN-2 in a time bound manner. The JS, GST Council appreciating the view of
Member (GST), further added that department must pursue with the taxpayers and get TRAN-1 filed,
otherwise such situations unnecessarily leads to avoidable litigations in various Courts. Field formations
can help taxpayers in filing the TRAN-1/TRAN-2 or they can get a declaration from the taxpayer that
they do not wish to re-submit the TRAN-1/TRAN-2 even after getting the benefit/approval from ITGRC
for transitional credit and send that declaration to GSTN for record purposes to avoid any litigation in
future. GSTN would share the list of approved cases of TRAN1/TRAN 2 who have not filed with the
GSTC Secretariat.
4.3. It was also stated that, 62 Writ Petitions/Court Cases were received and out of these 62 cases,
18 cases were presented in the 11th ITGRC meeting and 14 cases are presented before this 12th ITGRC
Meeting. Another 30 Court cases are under technical examination, which would be placed before the
next ITGRC by GSTN. Writ Petitions/Court orders are still being received by GSTN, which shall be
examined and put up before next ITGRC. The EVP (Services), GSTN informed that all the cases
received from the Nodal officers up to 31st March, 2020 have been examined and analyzed (excluding
the returned cases) and presented before the ITGRC. However, Writ Petitions/Court orders may keep
coming, which will be examined for technical issues and presented before the ITGRC for decision.

Agenda for 40th GSTCM Volume 2
Page 21 of 48

Agenda Note 1: TRAN 1/TRAN 2 Cases received from Nodal Officers and received as Writ
Petition/Court Orders, presented by GSTN, as per CBIC Circular No. 39/13/2018-GST dated
3.04.2018:
TRAN 1/TRAN 2 Cases received from Nodal Officers (Annexure-1):
5. The SVP, GSTN has appraised the Committee that (as explained in para 3.3 above), about the
104 cases as per Annexure-1 received from Nodal officers in terms of SOP dated 12-04-2018 of
GSTN and directions given in the letter/OM referred in para 3.1(B) above, are technically examined by
GSTN and presented before 12th ITGRC for discussion, consideration and decisions.
6. The SVP, GSTN, elaborated the nature of technical issues experienced by the taxpayers in filing
TRAN-1 along with reasons, under Category ‘A’, which consisted of following 02 sub-categories out
of the different sub-categories reported in earlier ITGRC
 Sub Category A1: 31 Cases where the taxpayer received the error as “Processed with
Error”: The taxpayer could not claim transitional credit as the line items requiring declarations
of earlier existing law registration numbers were processed with error since the taxpayer had
not added them in his registration details.
 Sub Category A5: 01 case where TRAN-1 was filed and error in TRAN-2: As per logs
TRAN-1 filed successfully. Error recorded in database while attempting to file TRAN-2.
There were no cases in sub-category A-2, A-3 and A-4.
7. The SVP, GSTN further explained that Category ‘B’ contained the cases where no technical
issues had been observed in TRAN 1/TRAN-2 filing. The SVP, GSTN further elaborated the cases
under the Category ‘B’, where no technical issues were found on the basis of GST system logs, as
explained below in 05 sub-categories
 Sub-Category B-1: 26 Cases in which as per GST system log, there was no evidences of
error during submission/filing of TRAN1: As per GST system log, there were no evidences
of error during submission/filing of TRAN1.

 Sub-Category B-2: 12 Cases in which filing of TRAN-1 Fresh/Revision Attempted with
No error/ No valid error evident/reported from logs: As per GST System logs the taxpayer
had tried for saving/submitting for the first time or revision of TRAN 1 and there were no
evidences of system error in logs.

 Sub-Category B-3: 23 Cases in which TRAN 1 have been filed successfully as per logs with
no valid error reported: The taxpayer has successfully filed TRAN 1 and no technical errors
were found in the examined technical logs.

 Sub-Category B-4: 10 TRAN-1 filed once but credit not received: Cases where the taxpayer
has filed TRAN-1 once and claims that no credit had been posted. No technical issues had been
observed in the logs.

 Sub-Category B-5: 01 TRAN-1 filed and TRAN-2 not attempted and no error in logs. - As
per Logs TRAN-1 filed successfully. User neither submitted nor filed TRAN-2 and there were
no logs of save as well.

Agenda for 40th GSTCM Volume 2
Page 22 of 48

TRAN 1/TRAN 2 Cases received from Courts (Annexure-2):
8. Further, court cases pertaining to TRAN-1/TRAN-2 are still being received and being examined
and presented before the Committee. A total of 14 Court cases pertaining to TRAN-1/TRAN-2 as
per Annexure- 2 had been examined and presented before the 12th ITGRC for discussion, consideration
and decisions.
9. Sub Category A1: 06 Cases where the taxpayer received the error as “Processed with
Error”: The taxpayer could not claim transitional credit as the line items requiring declarations of
earlier existing law registration numbers were processed with error since the taxpayer had not added
them in his registration details.
10. The SVP, GSTN further explained that Category ‘B’ contained the cases where no technical
issues had been observed in TRAN 1/TRAN-2 filing. The SVP, GSTN further elaborated the cases
under the Category ‘B’, where no technical issues were found on the basis of GST system logs, as
explained below in 04 sub-categories:
 Sub-Category B-1: 05 Cases in which as per GST system log, there was no evidences of
error during submission/filing of TRAN1: As per GST system log, there were no evidences
of error during submission/filing of TRAN1.
 Sub-Category B-2: 01 Case in which filing of TRAN-1 Fresh/Revision Attempted with No
error/ No valid error evident/reported from logs: As per GST System logs the taxpayer had
tried for saving/submitting for the first time or revision of TRAN 1 and there were no evidences
of system error in logs.
 Sub-Category B-3: 01 Case in which TRAN 1 have been filed successfully as per logs with
no valid error reported: The taxpayer has successfully filed TRAN 1 and no technical errors
were found in the examined technical logs.
 Sub-Category B-6: 01 case where TRAN-1 filed twice but credit not received in ledger: -
As per logs, these were cases where taxpayer had filed TRAN-1 twice but no credit had been
posted. No technical issue had been observed in system logs.

11. Thus, a total of 118 cases (104 from Nodal Officers and 14 as Court Cases) were discussed
in the 12th ITGRC meeting.
12. The details of cases covered under these sub-categories of Category A are reflected in the
Annexure 1 (cases forwarded by Nodal Officers) and Annexure 2 (cases received as Court Cases)
of the instant Minutes with details as in Table 2 below.
Table-2: TRAN-1/TRAN-2 Cases reported as having Technical Glitch
Sub
Category
Sub Category Description Cases received from Nodal
Officers
Cases received as Court
Cases
1 2 3 4
A-1

Processed with Error

31 (S. No 1 to 31 of
Annexure 1)
06 (S. No 1 to 06 of
Annexure 2)
A-5 TRAN-1 filed and error in
TRAN-2
01 (S. No 32 of Annexure 1) Nil
Sub Total 32 06
Agenda for 40th GSTCM Volume 2
Page 23 of 48

In above 38 cases, it was explained by GSTN and observed by the Committee that technical issue/glitch
was genuinely faced by the taxpayer while filing TRAN-1 and therefore could be considered for
enabling them to file the same on the Portal.
13. The details of TRAN-1/ TRAN-2 cases covered under these sub-categories of Category B are
also reflected in the Annexure 1 (cases forwarded by Nodal Officers) and Annexure 2 (cases
received as Court Cases) of the instant Minutes with details as in Table 3 below.
Table-3: TRAN-1/TRAN-2 Cases reported as not having Technical Glitch
Sub
Cate
gory
Sub Category Description Cases received from
Nodal Officers
Cases received as
Court Cases
1 2 3 4
B-1 Cases in which as per GST system log,
there was no evidences of error during
submission/filing of TRAN1
26 (S. No 33 to 58 of
Annexure 1)
05 (S. No 7 to 11 of
Annexure 2)
B-2 Cases in which filing of TRAN-1
Fresh/Revision Attempted with No error/
No valid error reported
12 (S. No 59 to 70 of
Annexure 1)
01 (S. No 12 of
Annexure 2)
B-3 Cases in which TRAN 1 have been filed
successfully as per logs with no valid error
reported
23 (S. No 71 to 93
Annexure 1)
01 (S. No 13 of
Annexure 2)
B-4 TRAN-1 filed once but credit not received 10 (S. No 94 to 103 of
Annexure 1)
NIL
B-5 TRAN-1 filed and TRAN-2 not attempted
and no error in logs
01 (S. No 104 of
Annexure 1)
NIL
B-6 TRAN-1 filed twice but credit not received
in ledger and No technical issue had been
observed in system logs
NIL 01 (S. No 14 of
Annexure 2)
Sub Total 72 08
After going through the above cases, it was observed by the Committee that in case of cases at
Category B, no technical issues were found as reported by GSTN on the basis of GST system logs. As
no technical issues had been observed in TRAN 1/TRAN-2 filing in above Category B cases,
Committee decided not to allow reopening of the Portal for these cases, in line with similar decisions
in the earlier eleven ITGRC Meetings.
14. Considering the above submissions, Committee discussed the cases forwarded by Nodal
Officers and Court Cases in category of technical glitch i.e. Category ‘A’ and after further elaboration
and discussion, 38 cases of TRAN-1/TRAN-2 pertaining to subcategories A1 and A5 as per Annexure-
1 and Annexure 2 of the instant minutes, indicated in column No. 3 and 4 of Table 2 above were
considered for allowing filing of TRAN 1/TRAN 2 in accordance with the Law Committee
recommendations regarding consequential benefits related to filing of TRAN 1 and TRAN 2.
Agenda for 40th GSTCM Volume 2
Page 24 of 48

15. The Committee also decided to recommend not to allow remaining 80 cases of TRAN-
1/TRAN-2 pertaining to Category ‘B’ as per Annexure-1 and Annexure-2 of the instant minutes,
indicated in column No. 3 and 4 of Table-3 above in absence of any evidence of technical/system errors
in these cases.
16. Decisions:
i. Considering the above submissions, Committee recommended the 38 cases of TRAN-1/TRAN-
2 pertaining to Category ‘A’ (subcategories A1 and A5) as per Annexure-1 and Anexure-2 of the
Minutes for allowing filing of TRAN 1/TRAN 2 to avail consequential benefits related to filing of
TRAN-1 and TRAN-2.
ii. The Committee also does not recommend the remaining 80 cases of TRAN-1/TRAN-2
pertaining to Category ‘B’ (Subcategories B1, B2, B3, B4, B5 and B6) as per Annexure-1 and
Annexure-2 of the Minutes, in the absence of any evidence of technical/system errors in these cases, to
avail consequential benefits related to filing of TRAN-1 and TRAN-2.

Agenda for 40th GSTCM Volume 2
Page 25 of 48

Annexure-1
TRAN-1/TRAN-2 Cases sent by Nodal Officers of Centre/States

Category Detailed Description Count of
Taxpayer
A1 Processed with error. The taxpayer could not claim transitional credit as the
line items requiring declarations of earlier existing law
registration were processed with error since the taxpayer
had not added them in his registration details.
31
A5 TRAN-1 filed and error in
TRAN-2.
As per Logs Tran-1 filed successfully. Error recorded in
database but no corresponding error reported in logs.
01
B1 As per GST system log,
there are no evidences of
error or submission/filing of
TRAN1.
As per GST System Logs there is no evidence that the
taxpayer has tried for Saving / Submitting / Filing
TRAN1

26

B2 TRAN-1 Fresh/Revision
Attempted with No error
reported.
As per GST System Logs, the taxpayer has tried for
Saving / Submitting /Filing fresh or Revision and there
are no evidences of system errors in the log.
12
B3 TRAN-1 Successfully Filed
as Per Logs with No Error
reported.
The taxpayer has successfully filed TRAN1 and no
technical error has been found.
23
B4 TRAN-1 filed once but
credit not received.
Cases where the taxpayer has filed TRAN1 once but no
credit has been posted. No technical issues has been
observed in the logs.
10
B5 TRAN-1 filed and TRAN-
2 not attempted and no error
in logs.
As per Logs Tran-1 filed successfully. User neither
submitted nor filed the form. No logs of save as well.
01
Total 104








Agenda for 40th GSTCM Volume 2
Page 26 of 48



Category A1: Cases where the taxpayer received the error ‘Processed with error. The taxpayer
could not claim transitional credit as the line items requiring declarations of earlier existing law
registration were processed with error since the taxpayer had not added them in his registration details.
S.
No.
GSTIN Legal
Name
Constitutio
n of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Center
1 22AABCJ4511D1
ZC
Jainam
Builders
Pvt. Ltd.
Pvt. Ltd. CGST-
22,28,330
/-
Chhattisgar
h
Shri Sumit
Agrawal, Dy.
Commr.
Center
2 30AADCH5885Q
1Z1
M/s Handy
Training
Technologi
es Ltd.
Pvt. Ltd. 15,21,887
/-
Goa Akash Chougule,
Pr. Nodal Officer,
Jt. Commr. CCO,
Pune Zone
Center
3 06AAACV9344F
1ZA
VPS Agro
and Auto
Pvt Ltd
Pvt. Ltd. 10,204/- Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center
4 06AAFCV3912J1
ZA
VPS
Motors
Private
Limited
Pvt. Ltd. 1,52,718/- Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center
5 29AAACD7361C
1ZT
Desai
Brothers
Limited
Pub. Ltd. CGST
6,13,302/-
Karnataka Sri B V Murali
Krishna, Addl.
Commr., CT (e-
Governance),
Bengaluru
State
6 23AAACP6208J1
ZM
Premier
Refractorie
s of India
PVT.LTD.
Pvt. Ltd. CGST
6,08,539/-
SGST
3,38,988/-
Madhya
Pradesh
Dharmpal
Sharma, Jt.
Commr.
State
7 23AAFCK1095H
1ZO
Katni
Realty
Private
Limited
Pvt. Ltd. CGST
18,43,078
/-
SGST
1,84,171/-
Madhya
Pradesh
Dharmpal
Sharma, Jt.
Commr.
State
Agenda for 40th GSTCM Volume 2
Page 27 of 48

8 23ABZPR0892B1
ZD
NARAYA
N SINGH
RATHOR
Prop. SGST
76,058/-
Madhya
Pradesh
Dharmpal
Sharma, Jt.
Commr.
State
9 27AAACI4550Q1
Z6
M/s ITW
India Pvt
Ltd
Pvt. Ltd. 66,24,495
/-
Maharashtr
a
Akash Chougule,
Pr. Nodal Officer,
Jt. Commr. CCO,
Pune Zone
Center
10 27AAACE8389F
1ZC
M/s
Sarvatra
Technologi
es Pvt. Ltd.
Pvt. Ltd. 59,39,024
/-
Maharashtr
a
Akash Chougule,
Pr. Nodal Officer,
Jt. Commr. CCO,
Pune Zone
Center
11 27AADCJ5965B1
ZK
M/s Jay
Surya
Polymers
Pvt. Ltd.
Pvt. Ltd. 12,37,099
/-
Maharashtr
a
Akash Chougule,
Pr. Nodal Officer,
Jt. Commr. CCO,
Pune Zone
Center
12 27AAECN1773G
1ZF
NCIRCLE
TECH
PRIVATE
LIMITED
Pvt. Ltd. CGST
46,87,88/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
13 27AAGCP5809F
1ZC
Eastern
Supply
Chain &
Logistics
Pvt. Ltd
Pvt. Ltd. 73,27,471
/-
Maharashtr
a
Anagha R.
Jakhadi ,
Superintendent
Center
14 27AACAM9853
G1Z9
Meenas Society/
Club/
Trust/ AOP
CGST:-
6,15,192/-
SGST:-
3,68,154/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
15 27AAGCR3890J1
ZW
RELIABL
E
PRECITEC
H
ENGINEE
RS
PVT.LTD.
Pvt. Ltd. CGST
25,75,999
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
16 27AAFCM9923L
1ZW
MILTON
GENERIC
PVT LTD
Pvt. Ltd. CGST:
10,91,558
/-
IGST:
1,00,758/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
Agenda for 40th GSTCM Volume 2
Page 28 of 48

17 27AABCJ4567F1
ZI
JAILAXMI
CASTING
&
ALLOYS
PVT LTD
Pvt. Ltd. SGST
47,960/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
18 27BPYPK8603R2
ZO
RISHI
JITENDRA
KULKAR
NI
Prop. CGST
1,18,179/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
19 27AAACH0973N
1ZA
Hindustan
Composites
Limited
Pub. Ltd. CGST:
27,95,402
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
20 27AAACM6396E
1ZB
HITACHI
SYSTEMS
MICRO
CLINIC
PRIVATE
LIMITED
Pvt. Ltd. CGST-
31,60,509
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
21 03AHMPG9820F
1ZH
Vineet
Garg
Prop. 4,51,440/- Punjab Sh. Ashutosh
Baranwal, Pr.
Commr.
Center
22 08AAQFA0405M
1ZE
ABNASHI
LIDA
IMPEX
Partnership CGST:
3,70,188/-
Rajasthan Duli Chand
Meena, Dy.
Commr.
State
23 33AAECR6158H
1ZB
Rithwik
Facility
Manageme
nt Services
Limited
Pub. Ltd. CGST
5,64,323/-
Tamil Nadu Shri K M
Ravichandran,
Commissioner
State
24 33BOQPS4913H
1ZM
ALAGIRIS
AMY
SHANTHI
Prop. CGST:
5,45,598/-
Tamil Nadu J Rasal Doss
Solomon, Dy.
Commr. / Sys.
Analyst
State
25 36AAECN8477H
1ZZ
N POWER
INFRAST
RUCTURE
S
PRIVATE
LIMITED
Pvt. Ltd. CGST :
8,54,594/-
SGST :
2,19,322/-
Telangana Shri. B. Raghu
Kiran, Jt. Commr.
Center
Agenda for 40th GSTCM Volume 2
Page 29 of 48

26 36AACCS1803J2
ZI
Sanghavi
Industries
Private
Limited
Pvt. Ltd. CGST:
3,54,797/-
Telangana Shri. B. Raghu
Kiran, Jt. Commr.
Center
27 09ADOPG7738A
1ZG
Pranav
Goel
Prop. CGST:
5,38,467/-
Uttar
Pradesh
Addl. Commr.
Gr-2 I.T, HQ,
Lucknow
State
28 09AAGCA2883G
1ZJ
AV
MULTIME
DIA
PRIVATE
LIMITED
Pvt. Ltd. CGST:
6,32,674/-
Uttar
Pradesh
Addl. Commr.
Gr-2 I.T, HQ,
Lucknow
State
29 09AAACV4403B
1ZU
VIDHYUT
CONTROL
I PRIVATE
LIMITED
Pvt. Ltd. CGST
2,40,580/-
SGST
3,18,009/-
Uttar
Pradesh
Addl. Commr.
Gr-2 I.T, HQ,
Lucknow
State
30 19AANCS5187L
1ZF
SIGMA
FLOW
CONTROL
INDIA
LTD
Pub. Ltd. CGST
44,17,815
/-
West
Bengal
Sima Sarkar, Sr.
Jt. Commr.
State
31 19AAGCA4047G
1ZQ
BRIJLAX
FOODS
PRIVATE
LIMITED
Pvt. Ltd. CGST:
2,36,964/-
West
Bengal
Sima Sarkar, Sr.
Jt. Commr.
State


CATEGORY A5: TRAN1 FILED AND ERROR IN TRAN2: As per Logs Tran-1 filed successfully. Error recorded
in database but no corresponding error reported in logs.

S.
No.
GSTIN Legal
Name
Constitutio
n of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Center
32 33ABRPN0313K
1ZP
NAREND
RA
KUMAR
Prop. CGST
1,90,836/-
Tamil Nadu Shri K M
Ravichandran
Commissioner
Center
Agenda for 40th GSTCM Volume 2
Page 30 of 48


Category B1: Cases in which, as per GST system log, there are no evidences of error or submission/filing of
TRAN1. As per GST System Logs, the taxpayer has neither tried for saving / submitting or Filing TRAN1.

S.
No.
GSTIN Legal
Name
Constitutio
n of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Center
33 06AAAJH0022R31
6
Haryana
State
Coop
Supply &
Marketing
Federatio
n Ltd
Haryana
State Coop
Supply &
Marketing
Federation
Ltd
CGST:
4,70,129/-
SGST:
56,747/-
Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center
34 06AAACE3655Q1
ZA
Essen
Connector
s Private
Limited
Pvt. Ltd. 2,62,405/- Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center
35 20ALZPK1151A1
ZL
ABHINA
W
KUMAR
Prop. CGST-:
58,36,863
Jharkhand Mr. Sanjay Kumar,
Jt. Commr. (ST)
State
36 32AALFB1543J1Z
O
BROTHE
RS
ENGINE
ERING
CONTRA
CTORS
Partnership SGST:
4,18,477/-
Kerala Sunil Kumar V, STO State
37 23ACSPV5903B1Z
K
Arvind
Kumar
Varshney
Prop. SGST:
2,21,262/-
Madhya
Pradesh
Dharmpal Sharma,
Jt. Commr.
State
38 23AAGCM7343H1
ZI
MULTIT
ECH
HEAVY
ENGINN
ERING
PRIVAT
E
LIMITED
Pvt. Ltd. CGST:
8,00,000/-
Madhya
Pradesh
Dharmpal Sharma,
Jt. Commr.
State
Agenda for 40th GSTCM Volume 2
Page 31 of 48

39 27AABCA5470E1
ZX
M/s
Adinath
Agro
Processed
Foods
Pvt. Ltd.
Pvt. Ltd. 23,78,973
/-
Maharashtr
a
Akash Chougule, Pr.
Nodal Officer, Jt.
Commr. CCO, Pune
Zone
Center
40 27AAIFC1838J1Z
B
CITY
BHARAT
I
TECHNO
HERITA
GE LLP
Limited
Liability
Partnership
CGST:
3598903/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
41 27AJJPM6520H1Z
4
BALASA
HEB
SHIVAJI
MANE
Prop. CGST:
5,94,552/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
42 27AAIFM5371L1Z
T
MOONLI
GHT
Partnership CGST:
989,46/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
43 27AAPHR4096C1
ZS
RAJESH
PRALHA
D
LAHANE
(HUF)
Hindu
Undivided
Family
8,13,727/- Maharashtr
a
GST Policy wing,
CBIC
State
44 03AAABT2344Q1
ZB
THE
FAZILK
A
CENTRA
L CO OP
BANK
LIMITED
Cooperativ
e Society
CGST:
4,85,892/-
SGST:
4,85,892/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
45 03AAHFP8584H1
ZX
PUNJAB
TRACTO
RS
Partnership SGST:
2,76,131/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
46 33CAKPR7092D1
ZH
RAMAK
RISHNA
N
Prop. 45,136/- Tamil Nadu J Rasal Doss
Solomon, Dy.
Commr. / Sys.
Analyst
State /
Virudhu
nagar –
I
47 09AAICS7538N1Z
I
M/s.
Shunty
Bunty
Automobi
Pvt. Ltd. 68,68,572
/-
Uttar
Pradesh
Shri P. K. Katiyar,
Commissioner
State
Agenda for 40th GSTCM Volume 2
Page 32 of 48

les (P)
Ltd.,
48 09AAGCS7652F1
Z2
M/s.
Shunty
Bunty
Motors
(P) Ltd.,
Kanpur
Pvt. Ltd. 6,99,496/- Uttar
Pradesh
Shri P. K. Katiyar,
Commissioner
State
49 09AIJPA9579R1Z6 MADHUJ
ESH
KUMAR
ARORA
Prop. SGST:
2,98,966
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
50 09AHUPA8528J1Z
R
FAHIM
AHMAD
KHAN
Prop. SGST:
2,27,052
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
51 09ALBPK0004E1Z
V
AMIT
KUMAR
KATARI
A
Prop. SGST:
1,82,699/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
52 09ATCPS0568A1Z
T
MAHIPA
L SINGH
Prop. CGST:
2,71,65,6
91/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
53 09AANCA7478G1
Z3
AGATH
OS
SERVICE
S
PRIVAT
E
LIMITED
Pvt. Ltd. SGST:
2,04,208/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
54 09AACCM6909M
1ZZ
MAA
PET
PRIVAT
E
LIMITED
Pvt. Ltd. CGST:
4,66,320/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
55 09AACCR2316R1
ZZ
REGENT
AUTOLI
NKS
PVT.
LTD
Pvt. Ltd. CGST
22,19,309
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
Agenda for 40th GSTCM Volume 2
Page 33 of 48

56 09AAIPU5897R1Z
7
SUSHIL
A
UPADHY
AYA
Prop. CGST-
7,56,128
SGST-
52,37,537
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
57 09ABIPG8976E1Z
8
*GSTIN is
cancelled wef
30/11/2019
NEERAJ
GUPTA
Prop. SGST:
90,496/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
58 09AARPG9221G1
ZH
SANJEE
V
KUMAR
GARG
Prop. SGST:
1,37,062
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State

Category B2: Cases where TRAN 1 Fresh/Revision Attempted with No error or No valid error reported: As per
GST System Logs, the taxpayer has tried for saving / submitting/Filing Revision and there are no evidences of system
errors in the log.

S.
No.
GSTIN Legal Name Constitut
ion of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Center
59 06APQPS466
8P1ZP
Tajinder Pal
Singh
Prop. 59,000/- Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center
60 32AAAFU599
4P1ZH
UNIVERSAL
PIPES
Partnershi
p
SGST :
23,84,000
/-
Kerala Sunil Kumar V
State Tax Officer
State
61 27AADCM66
30J1ZC
MOUNTAIN
VALLEY
SPRINGS
INDIA
PRIVATE
LIMITED
Pvt. Ltd. CGST:-
36,95,240
/-
SGST:
22,16,977
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
62 03DMEPS082
7J1Z1
SATWINDER
SINGH
Prop. CGST:
158740/-
SGST:
166608/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
Agenda for 40th GSTCM Volume 2
Page 34 of 48

63 03AAAHA61
34P1ZG
SUBHASH
CHANDER
AGGARWAL
HUF
Prop. CGST:
10,26,490
/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
64 08AWJPK925
3G1Z6
MAHENDRA
KHADAV
Prop. CGST:
17,87,497
/-
Rajasthan Bharti Chauhan,
Assisstant
Commissioner
State
65 33AARFK756
5R1Z9
KV
DHATCHANA
MOTORS
Partnershi
p
SGST:
8,30,304/-
ENTRY
TAX:
7,64,657
Tamil Nadu J Rasal Doss
Solomon, Dy.
Commr.
State
66 09ADIFS9955
M1ZZ
M/s. Silver
Traders
Partnershi
p
5,58,480 Uttar
Pradesh
Shri P. K. Katiyar,
Commissioner
State
67 09AADCT713
5K1ZZ
TEMASME
VESELEX
INDIA PVT
LTD
Pvt. Ltd. SGST:
1,80,035/-
CGST:
72,791/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
68 09AADCT877
5D1ZY
TBK
FLORANCE
CERAMICS
PRIVATE
LIMITED
Pvt. Ltd. CGST:
11,88,153
/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
69 09AAICS6244
B1ZE
M/s Superlite
Jointings Pvt.
Ltd.
Pvt. Ltd. CGST:
6,73,159/-
Uttar
Pradesh
Ms. Pallavi Mishra,
Asstt. Commr.
Center
70 05AADCS408
7R1ZP
Singhal Paints
Pvt Ltd
Pvt. Ltd. CGST:
2,07,173/-
Uttarakhan
d
Mr. Anurag
Mishra, Dy.
Commr.
State


Category B3: Cases where the taxpayer has Successfully Filed as Per Logs with No Valid Error reported: The
taxpayer has successfully filed TRAN-1 and no technical errors has been found.

Agenda for 40th GSTCM Volume 2
Page 35 of 48

S.
No.
GSTIN Legal Name Constitutio
n of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Center
71 24AAAAK86
94F2ZF
KAIRA
DISTRICT
CO-
OPERATIVE
MILK
PRODUCERS
UNION
limited
Society/
Club/
Trust/ AOP
2,09,27,9
92/-
Gujarat Satish Dhavale,
Commissioner
Center
72 06AAACK192
8L1ZI
M/s Kays
International
Pvt Ltd
Pvt. Ltd. CGST:
14,96,759
/-
Haryana Sh.Vijay Mohan
Jain, Commissioner,
CGST
State
73 06AAFFA797
1H1ZB
Akashwani
Radios &
Transistors
Partnership CGST
8,70,821/-
Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center
74 27AAFFV257
2F1Z3
VAISHNAVI
PACKAGING
INDUSTRIES
Partnership 75,000/- Maharashtr
a
Vandana K. Jain,
Commissioner,
CGST, Pune-II
Center
75 27AABFB529
9F1ZD

M/s
Badamikar &
Sons
Partnership 18,832/- Maharashtr
a
Santosh Kumar
Vatsa, Pr. Nodal
Officer, Addl.
Commr., CCO, Pune
Zone
Center
76 27ABKPB094
6P1ZC

ANAND
SHAMRAO
BADAMIKA
R
Prop. 18,832/- Maharashtr
a
Santosh Kumar
Vatsa, Pr. Nodal
Officer, Addl.
Commr., CCO, Pune
Zone
Center
77 27AAGCA718
4G1ZH
A
RAYMOND
FASTENERS
(I) PVT. LTD.
Pvt. Ltd. 97,94,764
/-
Maharashtr
a
Akash Chougule, Pr.
Nodal Officer, Jt.
Commr. CCO, Pune
Zone
Center
78 27AALCS902
6Q1ZG
SHREE
ELECTRICA
LS &
ENGINEERS
(I) PVT. LTD.
Pvt. Ltd. CGST
42,87,267
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
Agenda for 40th GSTCM Volume 2
Page 36 of 48

79 27AAAPD574
4Q1ZE
DIGANT
PRITAMLAL
DOSHI
Prop. CGST
24,21,238
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
80 27AAOFK957
1E1ZU
KIRAN
AUTOPOINT
LLP
Limited
Liability
Partnership
CGST
14,70,810
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
81 27AAMFN49
26G1Z0
NILAYA
BUILDCON
Partnership 1,98,950/- Maharashtr
a
Kalyaneshwari B.
Patil
State
82 27ACSPJ8240
M1ZX
KALPESH
BABULAL
JAIN
Prop. 62,30,560
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
83 27AAACD806
2C1ZX
DHOOT
MOTORS
LTD
Pvt. Ltd. CGST:
32,09,373
/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
84 27AABCS717
2H1Z6
SPRINGWEL
MATTRESSE
S PVT. LTD.
Pvt. Ltd. CGST:
26,8,825/-
IGST:
1,41,013/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
85 27AAACU432
2N1Z6
UPS
EXPRESS
PRIVATE
LIMITED
Pvt. Ltd. CGST:
1,39,73,3
38/-
Maharashtr
a
Kalyaneshwari B.
Patil
State
86 27AAECR000
5P1ZD
RIYA
MOTORS
PRIVATE
LIMITED
Pvt. Ltd. CGST:
9,51,457/-
.
Maharashtr
a
Kalyaneshwari B.
Patil
State
87 03AEVPK354
0C1ZR
HARISH
KUMAR
Prop. CGST:
1,46,439/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
88 03AAQFR448
3E1Z2
RB
TECHNOSOL
Partnership CGST:
2,99,939/-
SGST:
2,99,939/-
Punjab Pawan Garg, Dy.
Commr. (ST)
Center
89 03AABCH770
8L1ZK
HANSON
AGRO
LIMITED
Pub. Ltd. SGST:
10,80,000
/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
Agenda for 40th GSTCM Volume 2
Page 37 of 48

90 33AACCK488
5C1ZO
KEAS Control
Systems (I) P.
Ltd.
Pvt. Ltd. CGST:
4,23,370/-
Tamil Nadu Rajesh Sodhi, Pr.
Commr.
Center
91 09AABCW00
86A1ZN
Windeson
Trademart P.
Ltd.
Pvt. Ltd. CGST:
78,72,669
/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
92 09AARCS080
7P1ZN
Spa
Infrapower P.
Ltd.
Pvt. Ltd. CGST-
1,50,000/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
93 09AADCE313
9L1ZG
Erd
Technologies
P. Ltd.
Pvt. Ltd. CGST:
1,12,808/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State

Category B4: Cases where TRAN-1 is filed but credit not received in ledger. In these cases the taxpayer
has filed TRAN1 once but no credit has been posted. No technical issues has been observed in the logs.

S.
No.
GSTIN Legal Name Constitut
ion of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Centre
94 23ACTPT8901
A3ZH
Anurag
Tripathi
Prop. CGST:
34,84,231
/-
SGST:
2,97,786/-
Madhya
Pradesh
Dharmpal Sharma,
Jt. Commr.
Center
95 27AAGCM0444
D1ZU
M/s M.M.
Polymers Pvt.
Ltd.
Pvt. Ltd. 43,25,442
/-
Maharashtr
a
Akash Chougule,
Pr. Nodal Officer,
Jt. Commr. CCO,
Pune Zone
Center
96 27ABFFS8746
K1ZH
SWIFTIN
CORPORATI
ON LLP
Partnershi
p
9,85,937/- Maharashtr
a
Akash Chougule,
Pr. Nodal Officer,
Jt. Commr. CCO,
Pune Zone
Center
97 27AAACV2804
Q1Z0
VIJOSH
DISTRIBUTO
RS PRIVATE
LIMITED
Pvt. Ltd. CGST:
22,19,450
/-
Maharashtr
a
Shyam K. Mahanta,
Addl. Commr.
Center
Agenda for 40th GSTCM Volume 2
Page 38 of 48

98 27AACHD4198
Q1ZN
Dharamchand
Bhikhalal
HUF
Hindu
Undivide
d Family
CGST:
55,63,53/-
Maharashtr
a
Shyam K. Mahanta,
Addl. Commr.
Center
99 03ABVPK9447
M1ZU
MAHESH
KUMAR
Prop. CGST:
65,306/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
100 03AAKPL8306J
1ZO
MOHAN
LAL
Prop. CGST:
7,80,130/-
Punjab Pawan Garg, Dy.
Commr. (ST)
Center
101 03ACIPK7987J
1Z2
DINESH
KAPUR
Prop. CGST:
1,59,365/-
Punjab Pawan Garg, Dy.
Commr. (ST)
State
102 09AAECR1043
H1ZK
RUDRA
REALTECH
PRIVATE
LIMITED
Pvt. Ltd. CGST-
17,32,879
/-
Uttar
Pradesh
Addl. Commr. Gr-2
I.T, HQ, Lucknow
State
103 09AKGPG2197
Q1ZH
ANOOP
GARG
Prop. 3,04,191/- Uttar
Pradesh
Shri P. K. Katiyar,
Commissioner
Center


CATEGORY B5: TRAN-1 FILED AND TRAN-2 NOT ATTEMPTED AND NO ERROR IN LOGS: As
per Logs Tran-1 filed successfully. User neither submitted nor filed the form. No logs of save are available.
ITC ledger also not updated.

S.
No.
GSTIN Legal
Name
Constitutio
n of
Business
Amount
of Credit
to be
claimed
in
TRAN-1
(in Rs.)
State Name and
Designation of
Nodal Officer
State/
Centre
104 06APQPS5031Q1
Z4
Sudha
Singhal
Prop. 144032.6
0
Haryana Sh. Amreshwar
Gautam, Asstt.
Commr.
Center


Agenda for 40th GSTCM Volume 2
Page 39 of 48

Annexure-2
TRAN-1/TRAN-2 cases received as Writ Petition/ Court Cases
Category No. Category Detailed Description
Count of
Taxpayer
Category-A1 Processed with error
Cases where the taxpayer received the error
‘Processed with error.' As per GST system logs the
taxpayer has attempted to submit first time/fresh or
revise TRAN1 but could not file because of errors.
11
6
Category-B1
As per GST system log,
there are no evidences of
error or submission/filing
of TRAN-1.
As per logs User neither submitted nor filed the form.
No logs of save as well. ITC ledger also not updated.
No Error reported.
5
Category-B2
Cases in which filing of
TRAN-1 Fresh/Revision
Attempted with No error
reported as per logs
As per GST System logs, the taxpayers have claimed
that they tried to save/submit for the first time or for
revision of TRAN 1 but analysis of logs show that
there is no system error.
1
Category-B3
Successfully Filed as Per
Logs with No Error
reported.
The Taxpayer has successfully filed TRAN-1 and no
technical errors had been found in the examined
technical logs.
1
Category-B6 TRAN-1 filed twice but
credit not received by
taxpayer.

As per logs, user has filed TRAN 1 and No error logs
captured.

1

Total 14

Category A1: Cases where the taxpayer received the error ‘Processed with error.' As per GST
system logs the taxpayer has attempted to submit first time/fresh or revise TRAN 1 but could not
file because of errors.

1. W.P. No. 31524/2019 M/s Sata Vikas India Private Limited V/s UOI & Others.

GSTIN/ Provisional ID State Constitution of Business
06AALCS0591G1Z9 Haryana Private Limited Company

Issue: The petitioner has alleged that they had submitted and filed FORM GST TRAN-1 on 30.08.2017
but the entire amount was not credited. The CENVAT credit balance declared in Form TRAN-1 was
Rs. 46,15,506/- out of a total credit of Rs. 1,03,88,856/- . Credit of Rs. 57,73,350/- was not processed.
The petitioner tried to amend the TRAN-1 but there was no option to rectify the same.
Status: GSTN is a party in this matter. GSTN vide email dated 21.11.2019 shared comments with the
Counsel representing CGST Commissionerate (Panchkula) apprising the status of case to the in terms
Agenda for 40th GSTCM Volume 2
Page 40 of 48

of CBIC’s Circular no. 39/13/2018 dated 03.04.2018. The comments were also shared with the
Faridabad Commissionerate vide email dated 28.01.2020. The Hon’ble High Court vide final order
dated 18.11.2019 disposed of the matter in terms of CWP No.30949 of 2018 titled M/s Adfert
Technologies Pvt. Ltd directing the Respondents to allow the petitioner to file TRAN-1 by 30.12.2019.
On completion of technical analysis conducted by GSTN/Infosys, it was observed that the Taxpayer
had opened form GST TRAN-1 and tried saving it multiple times. However, the same was not processed
due to invalid registration for VAT/CENVAT/SVAT number. Thus, the Petitioner’s case may be
considered as having faced Technical difficulties.
2. W.P. No. 23107/2019 M/s Heubach Colour Private Limited V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
24AAACH2578P1Z7 Gujarat Private Limited Company

Issue: The petitioner attempted to submit FORM GST TRAN-1 before the due date multiple times.
However, due to technical error on the GST Common Portal, he was unable to submit TRAN-1.
Status: GSTN is a party in this matter. GSTN vide e-mail dated 27.02.2020 apprised the status of case
to the concerned Commissionerate (Vadodra Zone) in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The matter is pending before the Hon’ble Gujarat High Court and the next date of hearing
is not updated on Court’s Website. No effective order has been passed in this matter.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Taxpayer opened form GST TRAN-1 and tried to save multiple times. However, the same was not
processed due to invalid registration for VAT/CENVAT/SVAT number. Thus, the Petitioner’s case
may be considered as having faced Technical difficulties.
3. W.P. 12144/ 2019 M/s Deutsche Motoren Pvt. Ltd. V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
07AACCA4905H1ZY Delhi Private Limited Company

Issue: The petitioner stated that he attempted to file TRAN-1 within the stipulated time, but since there
were lots of technical glitches in furnishing FORM GST TRAN-1 on the common portal, the petitioner
could not furnish their TRAN-1 within the prescribed period due to reasons beyond his control i.e. hung
system & thereafter, petitioner also raised ticket on GST helpdesk in this regard.
Status: GSTN is not a party in this matter. GSTN vide letter dated 06.01.2020 apprised the status of
case to the CGST Delhi East Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The matter is pending before Hon’ble High court of Delhi and it is listed for 11.06.2020
for further hearing. No effective order has been passed in this matter.
Further on completion of technical analysis by GSTN/Infosys it was observed that the taxpayer had
opened form and tried to save the form on 27.12.2017. The Taxpayer’s first attempt was processed but
subsequent attempt was not processed. Thus, the Petitioner’s case may be considered as having faced
Technical difficulties.



Agenda for 40th GSTCM Volume 2
Page 41 of 48

4. W.P. 8034/2019 M/s Britannia Industries Ltd. V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
18AABCB2066P1ZE Assam Public Limited Company

Issue: The Petitioner could not file revised TRAN-1 on account of non-responsiveness of portal. The
Court vide order dated 21.11.2019 has disposed of the matter directing the ITGRC to do the needful as
expeditiously as possible, preferably within a period of three weeks from the date of receipt of a certified
copy of this order.
Status: GSTN is a party in this matter. GSTN vide letter dated 04.02.2020 requested for the copy of
writ petition from the Guwahati CGST Commissionerate. GSTN vide letter dated 20.02.2020 has also
intimated the petitioner that his case was not received earlier in accordance with CBIC’s circular No.
39/13/2018 dated 3.4.2018. The Hon’ble Court vide its order dated 08.11.2019 disposed of the petition
directing the ITGRC to do needful as expeditiously as possible, preferably within the period of 3 weeks
from the date of receipt of certified copy of this order.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Taxpayer opened form GST TRAN-1 and tried to save multiple times. However, the same was not
processed due to invalid registration for VAT/CENVAT/SVAT number. Thus, the Petitioner’s case
may be considered as having faced Technical difficulties.
5. W.P. 24551/2019 M/s Welworth Electric Company Limited V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
03AAACW1415G1ZX Punjab Public Limited Company

Issue: The petitioner has stated that on account of mistake of his accountant the TRAN-1 form was not
filed correctly. The mistake of the accountant was discovered by his auditor while filing GSTR-9 for
2017-18.
Status: GSTN is not party in this matter. GSTN Vide letter dated 06.02.2020, shared comments in the
matter with the concerned Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High court vide order dated 04.11.2019 passed an order directing the
Respondents to provisionally entertain the Petitioner's TRAN-1 form manually or electronically.
Therefore, this matter was included for investigation even though no technical glitch was alleged in the
Writ Petition. However, upon investigation technical difficulties in filing TRAN-1 were observed for
the Petitioner.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Petitioner opened form GST TRAN-1 and tried to save multiple times. However, the same was not
processed due to invalid registration for VAT/CENVAT/SVAT number. Thus, the Petitioner’s case
may be considered as having faced Technical difficulties.
6. SCA No. 21780/2019 M/s Sumo Corp V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
24AUKPK6700D1ZZ Gujarat Proprietorship

Agenda for 40th GSTCM Volume 2
Page 42 of 48

Issues: The petitioner had tried to file GST TRAN-1 and submit the same on common portal. They tried
to file and submit the same on 22.12.2017 between 5:00 PM to 8:00 PM, but, were unable to do so as
the GST Portal was not working properly.
Status: GSTN is a party in this matter. GSTN vide letter dated 13.02.2020, shared comments in the
matter with the Rajkot Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated 03.04.2018.
The matter is pending before the Hon’ble High Court of Gujarat and was listed for hearing on
06.05.2020. No effective order has been passed in this matter.
On completion of technical analysis conducted by GSTN/Infosys, it was observed, in the logs that
taxpayer had attempted to save Tran-1 which was processed successfully but submission of the same
was not attempted. The Petitioner did not receive any ARN for the attempts. As per the activity logs of
the Petitioner the date provided for login is 19.09.2017 and the next login for the Petitioner activity is
on 04.02.2018. Based on the login activity of the Taxpayer, the Petitioner’s case may be considered as
having faced Technical difficulties.
Category-B1:- As per GST system log, there are no evidences of error or submission/filing of
TRAN-1
7. W.P. No. 16206/2019 M/s Ask Home Furnishing Pvt. Ltd. V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
06AAFCA5519A1Z7 Haryana Private Limited Company

Issue: The petitioner tried to file GST TRAN-1 on common portal on various occasions before the due
date. However, due to technical problems on the portal, they were unable to save the data on the portal
and consequently, unable to file the same.
Status: GSTN is not a party in this matter. GSTN vide e-mail dated 30.01.2020 apprised the status of
case to the CGST Commissionerate (Gurgaon) in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High court vide order dated 04.11.2019 allowed the writ petition in terms of
CWP No. 30949 of 2018 titled M/s Adfert Technologies Pvt Ltd wherein the Hon’ble Court had directed
the Respondents to permit the Petitioner to file or revise where already filed incorrect TRAN-1 either
electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019.The Hon’ble
High Court further observed that the Respondents are at liberty to verify genuineness of claim of
Petitioners but nobody shall be denied to carry forward legitimate claim of CENVAT / ITC on the
ground of non-filing of TRAN-I by 27.12.2017.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Taxpayer neither submitted nor filed form TRAN-1. Thus, the Petitioner’s case may be considered as
not having faced any Technical difficulties.

Agenda for 40th GSTCM Volume 2
Page 43 of 48

8. W. P. No. 3050/2019 M/s HK Auto World Private Limited V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
01AADCH6610H1Z4 Jammu & Kashmir Private Limited Company

Issue: The Petitioner claims that on the last days of filing TRAN-1 there was instability of GST Portal
and resultantly TRAN-1 FORM could not be filed. Despite several attempts, the petitioner was unable
to upload TRAN-1 within the stipulated deadline, after which, the portal closed for filing TRAN-1
declaration as due date was over.
Status: GSTN is not a party in this matter. GSTN vide letter dated 15.01.2020 apprised the status of
case to the CGST Commissionerate (Jammu) in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide its final order dated 18.12.2019 has disposed of the matter,
with directions for respondents to reopen the portal within a period of 2 weeks from the date of order.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
iv. Exact technical glitch faced by you while filing TRAN-1
v. Nature of error noticed
vi. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Taxpayer neither submitted nor filed FORM TRAN-1. Thus, the Petitioner’s case may be considered
as not having faced any Technical difficulties.

9. W. P. No. 6537/2019 M/s AB Pal Electricals (P) Ltd V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
07AABCA1608G1Z7 Delhi Private Limited Company

Issue: The Petitioner states that the Managing Director of the company was not keeping well and
ultimately he had to undergo ‘Bypass Surgery’ after which certain complications arose during the
surgery resultantly he was unable to attend the business affairs for quite long time. Further, the person
looking after the Excise returns and details, suddenly left the company and a new staff took time to
arrange the documents as required. They were unable to prepare the requisite details in the absence of
any inputs and instructions from the MD. The person engaged by the company was consistently
reporting to him that the GST Portal was not working properly, as such, they were unable to access the
portal and file requisite details. This resulted into non filing of requisite information in prescribed
FORM TRAN-1.
Status: GSTN is not a party in this matter. GSTN vide email dated 15.01.2020 apprised the status of
case to the GST Delhi North Commissionerate in terms of CBIC’s Circular no. 39/13/2018 dated
03.04.2018. The Hon’ble High Court vide its final order dated 17.12.2019 has disposed of the matter
directing the Respondents to allow the party to file TRAN-1 on or before 31.12.2019.
Agenda for 40th GSTCM Volume 2
Page 44 of 48

Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Taxpayer had neither submitted nor filed FORM TRAN-1. Thus, the Petitioner’s case may be
considered as not having faced any Technical difficulties.

10. W.P. No. 5741/2019 M/s Bharati Sponge Pvt. Ltd. V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
20AACCB7764R1Z9 Jharkhand Private Limited Company

Issue: The petitioner repeatedly attempted to submit form GST TRAN-1 on GST common portal but
could not be file the same on account of technical glitches, poor internet connectivity and other technical
difficulties on the common portal.

Status: GSTN is a party in the matter. GSTN Vide letter dated 04.02.2020, shared comments in the
matter with the CGST Commissionerate (Jamshedpur) in terms of CBIC’s Circular no. 39/13/2018
dated 03.04.2018. No effective order is available on High Court’s website. The matter is at the stage of
admission as per records available on High Court’s website.

Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. The Petitioner replied vide email
dated 04.03.2020. The Petitioner stated that the Petitioner could not open TRAN-1 form on the GST
Portal. No screenshots evidencing any technical error/glitch on portal were provided by the Petitioner.
They have stated that they were unaware that they were required to take screenshots.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs the
Petitioner neither submitted nor filed the form. No logs of save as well. ITC ledger also not updated.



11. W.P. No. 16017/2019 M/s International Engineers V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
03AAAFI7582H1ZF Punjab Partnership

Agenda for 40th GSTCM Volume 2
Page 45 of 48

Issue: The petitioner attempted to file TRAN-1 several times but due to error/crashing of site, he was
unable to do so. Thereafter, the petitioner approached the GST Department several times but the issue
was not resolved and they were unable to get the credit of the same in the credit ledger.

Status: GSTN is not a party in this matter. GSTN vide letter dated 06.02.2020, shared comments in the
matter with the concerned Commissionerate (Hoshiarpur Zone). The Hon’ble High court vide order
dated 04.11.2019 allowed the writ petition in terms of CWP No. 30949 of 2018 titled M/s Adfert
Technologies Pvt. Ltd. wherein the Hon’ble Court had directed the Respondents to permit the Petitioner
to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory
Form(s) TRAN-1 on or before 30th November 2019.The Hon’ble High Court further observed that the
Respondents are at liberty to verify genuineness of claim of Petitioners but nobody shall be denied to
carry forward legitimate claim of CENVAT / ITC on the ground of non-filing of TRAN-1 by
27.12.2017.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.
On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that User
neither submitted nor filed the form. No logs of save as well.
Category B2. Cases in which filing of TRAN-1 Fresh/Revision Attempted with No error/ No valid
error reported
12. W.P. No. 2617/2020 M/s Niranjan Lal Bishan Sawrup V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
03ACOPS9329L1ZW Punjab Proprietorship

Issue: The petitioner attempted to upload the data in FORM GST TRAN-1 but could not submit the
same due to technical errors, as a result of which the credit of the petitioner was not reflected on the
GST Portal.
Status: GSTN is a party in this matter. GSTN Vide email dated 03.02.2020, shared comments in the
matter with the Sr. Standing Counsel Mr. Sourabh Goel representing the Respondents
(Commissionerate) in terms of CBIC’s Circular no. 39/13/2018 dated 03.04.2018. The matter has been
disposed of on 31.01.2020 by the Hon’ble high Court. However, no effective order is available on High
Court’s website.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.
Agenda for 40th GSTCM Volume 2
Page 46 of 48

On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that the
Taxpayer has tried to save TRAN-1 which was processed. However, filing was not attempted. There
were no Error reported in logs and Revision was also not attempted. Thus, the Petitioner’s case may be
considered as not having faced any Technical difficulties.

Category B3: Successfully Filed as Per Logs with No Error reported. Successfully Filed as Per
Logs with No Error reported.
13. W.P. No. 15665/2019 CM Associates V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
03AAECC5495N1ZA Punjab Private Limited Company

Issue: The petitioner made several efforts to upload TRAN-1. However, after uploading TRAN-1, the
Petitioner received only part credit instead of full credit on stock. The petitioner claim they are entitled
to carry forward unutilized credit of Rs. 2,44,78,249/-.

Status: GSTN is not party in this matter. GSTN vide letter dated 06.02.2020, shared comments in the
matter with the concerned Commissionerate (Hoshiarpur Zone). The Hon’ble High court vide order
dated 04.11.2019 allowed the writ petition in terms of CWP No. 30949 of 2018 titled M/s Adfert
Technologies Pvt. Ltd. wherein the Hon’ble Court had directed the Respondents to permit the Petitioner
to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory
Form(s) TRAN-1 on or before 30th November 2019.The Hon’ble High Court further observed that the
Respondents are at liberty to verify genuineness of claim of Petitioners but nobody shall be denied to
carry forward legitimate claim of CENVAT / ITC on the ground of non-filing of TRAN-1 by
27.12.2017.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.

The Petitioner was requested to provide the details by 04.03.2020. However, no reply was received
from the Petitioner.

On completion of technical analysis conducted by GSTN/Infosys, it was observed in the logs that per
logs taxpayer filed Tran-1 on 23.12.2017 and their ITC ledger was consequently updated for the
successful attempt. However, no revision was attempted. Thus, the Petitioner’s case may be considered
as not having faced any Technical difficulties.
Category B6: TRAN-1 filed twice but credit not received.
14. W.P. No. 14448/2019 M/s GSF Steels Private Limited V/s UOI & Others
GSTIN/ Provisional ID State Constitution of Business
21AACCG8184G1ZP Orissa Private Limited Company

Agenda for 40th GSTCM Volume 2
Page 47 of 48

Issue: The Petitioner has alleged that while filing TRAN-1, the Data Entry Operator of the taxpayer
faced innumerable difficulties in uploading the data and though he repeatedly tried to fill the column of
the said form, no figures could be uploaded on to the network. Accordingly, the “Transitional ITC”
column reflected “Nil” balance preventing the taxpayer to carry forward the aggregate unutilized credits
of Rs.31,21,436/-
Status: The GSTN is not the party in this matter. GSTN vide letter dated 20.02.2020 to the CGST
Commissionerate (Rourkela) requested for the copy of Writ Petitioner. The court vide order dated
21.08.2019 taking into consideration the ratio of the other case laws has directed the GST Council to
reconsider the Petitioner’s case.
Further investigation by GSTN: An email dated 02.03.2020 was sent to the Petitioner requesting for
the following information:-
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by 04.03.2020. The Petitioner replied vide email
dated 03.03.2020 with the requisite details including the screenshots and communication with the
departments and GSTN. However, on examination of same and technical analysis conducted by
GSTN/Infosys, it is observed that Tran-1 was successfully filed and revised. However, credit was not
received for both the attempts since the CENVAT credit admissible as ITC was mentioned as
‘zero’. Thus, the Petitioner’s case may be considered as not having faced any Technical difficulties.



Agenda for 40th GSTCM Volume 2
Page 48 of 48

Annexure-3
List of Officers who attended the 12th ITGRC Meeting through Video Conference

Members (Centre)
 Sh. Ashok Kumar Pandey, Member (GST), CBIC
 Sh. Anil Kumar Jha, Additional Secretary, Revenue
 Ms. Sungita Sharma, Pr. Chief Commissioner, CGST Delhi Zone
 Sh. Sandeep Kumar, Pr. DG Systems and Data Management, Delhi

Members (States)
 Sh. Vijay Singh, Additional ETC (on behalf of Sh. Anurag Rastogi, Principal Secretary,
Haryana)
 Ms. Sima Sarkar, Sr. Joint Commissioner, State Tax, West Bengal (on behalf of Sh. Devi Prasad
Karnam, CST, West Bengal)
 Sh. M. A. Siddique, Principal Secretary/CCT, State Tax, Tamil Nadu
 Sh. Sanjay Saxena, Joint Commissioner, State Tax (On behalf of Chief Commissioner, State
Tax, Gujarat)

Special Invitees
 Sh. Yogendra Garg, Pr. Commissioner, GST Policy Wing, CBIC
 Sh. Sanjay Mangal, Commissioner, GST Policy Wing, CBIC
 Sh. S. K. Rahman, Joint Secretary, GST Council
 Sh. Amitabh Kumar, Joint Secretary, GST Council
 Ms. Ashima Bansal, Joint Secretary, GST Council
 Ms. Kajal Singh, EVP, GSTN
 Sh. Vashistha Chaudhary, SVP, GSTN
 Sh. Dheeraj Rastogi, SVP, GSTN

Others
 Sh. Rajesh Kumar Agarwal, Director, GST Council
 Sh. Gauri Shankar Sinha, Director, GST Council
 Sh. Arjun Kumar Meena, Deputy Commissioner, GST Council
 Sh. Nitin D. Agarwal, Deputy Commissioner, GST Council
 Sh. S. Mahesh Kumar, Under Secretary, GST Council
 Sh. Krishna Koundinya, Under Secretary, GST Council
 Sh. Sarthak Saxena, OSD to CEO, GSTN.


Agenda for 40th GSTCM Volume 2




Confidential





Agenda for
40th GST Council Meeting

12 June 2020


Volume – 3


Agenda for 40th GSTCM Volume 3
Page 2 of 6




Agenda for 40th GSTCM Volume 3
Page 3 of 6

File No: 368/40th GSTCM/GSTC/2020
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 05th June 2020
Notice for the 40th Meeting of the GST Council scheduled on 12th June 2020 through video
conferencing
The undersigned is directed to refer to the subject cited above and to say that the 40th Meeting
of the GST Council will be held on 12th June 2020 through Video Conferencing as follows:
Friday, 12th June, 2020 : 1100 hours onwards
2. The agenda items for the 40th Meeting of the GST Council will be communicated in due course
of time.
3. Respective State NIC units may be contacted for details regarding Video Conferencing.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the Meeting.

(-Sd-)
(Dr. Ajay Bhushan Pandey)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Union Territories of Delhi, Puducherry and
Jammu and Kashmir with the request to intimate the Minister in charge of Finance/Taxation or any
other Minister nominated by the State Government as a Member of the GST Council about the above
said meeting.
4. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
5. Chairman, GST Network



Agenda for 40th GSTCM Volume 3
Page 4 of 6

Agenda Items for the 40th Meeting of the GST Council on 12th June 2020
1. Confirmation of the Minutes of 39th GST Council Meeting held on 14th March 2020
2. Review of Revenue Position
3. Issues recommended by the Law Committee for the consideration of the GST Council
i. Amendment in CGST Rules to prescribe the rates for Composition Scheme under
Section 10(2A)
ii. Proposal to issue Removal of difficulty order for extending the time limit for revocation
of cancellation of registration
iii. Notification of provisions of the Finance Act, 2020 amending various sections of the
CGST Act and the IGST Act
iv. Reduction of late fees and rate of interest for small taxpayers (taxpayers with aggregate
turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020
v. Reduction in rate of interest for delay in payment of GST for remaining part of
Financial Year 2020-21
vi. Reduction in late fees for FORM GSTR-3B for months from July, 2017 to January,
2020 - One time amnesty to clean up pendency in return filing in GST regime
4. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
5. Decisions of the GST Implementation Committee (GIC) for information of the Council
6. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
7. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT) for the State of Uttar Pradesh
8. Quarterly Report of the National Anti-Profiteering Authority (NAA) for the quarter January to
March 2020 for the information of the GST Council
9. Constitution of Grievance Redressal Committee at CBIC Zonal / State level for redressal of
grievance of taxpayers on GST related issues
10. Any other agenda item with the permission of the Chairperson
i. Sharing of GST data with Comptroller and Auditor General of India for the purposes
of GST audit
11. Date of the next meeting of the GST Council

Agenda for 40th GSTCM Volume 3
Page 5 of 6

TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
10
Any other agenda item with the permission of the Chairperson
i. Sharing of GST data with Comptroller and Auditor General of India for the
purposes of GST audit
6

Agenda for 40th GSTCM Volume 3
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Agenda Item 10 (i): Sharing of GST data with Comptroller and Auditor General of India for the
purposes of GST audit
Comptroller and Auditor General of India, in his letter dated 28/09/2018, requested the Finance
Minister in his capacity as Chairman of the GST Council to impress upon the States and CBIC the need
for regular and structured flow of data and issue suitable directions to all States/UTs and CBIC to
formalize the data sharing protocol. CAG has been emphasizing on the need for unrestricted access to
all GST data of all taxpayers. This issue was discussed at various for a including a meeting of some
officers of Central and State tax administration on this issue on 3rd May, 2019 and then in the officers’
meeting before the GST Council on 20th June, 2019. The matter was placed before the GST Council in
its 35th meeting held on 2st June, 2019 in New Delhi.
2. In the 35th GST Council meeting, officers from GST Council made a presentation. During the
meeting, the Principal Director (Audit), CAG informed that an API Data Scheduler had been developed,
which would draw data from APIs of GSTN. In addition, access was also needed to review the back-
office functions and reports being generated by CBIC and the States.
3. The Council approved to refer the issue of data sharing with officers of CAG by the Central
and State Tax administrations in GST regime to the Law Committee for further deliberations. The
matter was discussed in the next meeting of the GST Law Committee meeting held on 28th June, 2019
in which officers from the CAG office also participated. However, no consensus could be reached with
respect to sharing of GST data with CAG. The issues was further deliberated in the meeting of the GST
Law Committee held on 7th November, 2019 and the Law Committee recommended that as was the
practice before introduction of GST in Centre as well as most of the States, jurisdiction based digital
access to GST data should be given to audit officers for conduct of audit. Since this was only a
continuance of the existing practice, CBIC (Systems) has started providing jurisdiction-based digital
access to audit officers from December 2019 and 111 user-ids with different privileges have already
been created. These officers can access 49 different reports and a user management module has also
been made accessible to audit officers.
4. Subsequent to the 35th GSTC meeting, office of CAG has been requesting for unrestricted
access to all the GST data of all the taxpayers in the country from GSTN servers through APIs, for the
purpose of audit. The matter is placed before the GST Council for discussion and direction.



Agenda for 40th GSTCM Volume 3




Confidential





Agenda for
40th GST Council Meeting

12 June 2020


Volume – 4


Agenda for 40th GSTCM Volume 4
Page 2 of 6




Agenda for 40th GSTCM Volume 4
Page 3 of 6

File No: 368/40th GSTCM/GSTC/2020
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 05th June 2020
Notice for the 40th Meeting of the GST Council scheduled on 12th June 2020 through video
conferencing
The undersigned is directed to refer to the subject cited above and to say that the 40th Meeting
of the GST Council will be held on 12th June 2020 through Video Conferencing as follows:
Friday, 12th June, 2020 : 1100 hours onwards
2. The agenda items for the 40th Meeting of the GST Council will be communicated in due course
of time.
3. Respective State NIC units may be contacted for details regarding Video Conferencing.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the Meeting.
(-Sd-)
(Dr. Ajay Bhushan Pandey)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Union Territories of Delhi, Puducherry and
Jammu and Kashmir with the request to intimate the Minister in charge of Finance/Taxation or any
other Minister nominated by the State Government as a Member of the GST Council about the above
said meeting.
4. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
5. Chairman, GST Network



Agenda for 40th GSTCM Volume 4
Page 4 of 6

Agenda Items for the 40th Meeting of the GST Council on 12th June 2020
1. Confirmation of the Minutes of 39th GST Council Meeting held on 14th March 2020
2. Review of Revenue Position
3. Issues recommended by the Law Committee for the consideration of the GST Council
i. Amendment in CGST Rules to prescribe the rates for Composition Scheme under
Section 10(2A)
ii. Proposal to issue Removal of difficulty order for extending the time limit for revocation
of cancellation of registration
iii. Notification of provisions of the Finance Act, 2020 amending various sections of the
CGST Act and the IGST Act
iv. Reduction of late fees and rate of interest for small taxpayers (taxpayers with aggregate
turnover up to Rs. 5 crore) for the tax period May, 2020, June, 2020 and July, 2020
v. Reduction in rate of interest for delay in payment of GST for remaining part of
Financial Year 2020-21
vi. Reduction in late fees for FORM GSTR-3B for months from July, 2017 to January,
2020 - One time amnesty to clean up pendency in return filing in GST regime
4. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
5. Decisions of the GST Implementation Committee (GIC) for information of the Council
6. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
7. Creation of State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT) for the State of Uttar Pradesh
8. Quarterly Report of the National Anti-Profiteering Authority (NAA) for the quarter January to
March 2020 for the information of the GST Council
9. Constitution of Grievance Redressal Committee at CBIC Zonal / State level for redressal of
grievance of taxpayers on GST related issues
9A. Inverted Rate Structure in GST- Correction of inverted rates on certain key sectors
10. Any other agenda item with the permission of the Chairperson
i. Sharing of GST data with Comptroller and Auditor General of India for the purposes
of GST audit
11. Date of the next meeting of the GST Council

Agenda for 40th GSTCM Volume 4
Page 5 of 6

TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
9A Inverted Rate Structure in GST- Correction of inverted rates on certain key sectors 6

Agenda for 40th GSTCM Volume 4
Page 6 of 6

Discussion on Agenda Items
Agenda Item 9A: Inverted Rate Structure in GST- Correction of inverted rates on certain key
sectors
During the 39th GST Council Meeting held on 14th March, 2020, a detailed presentation was
made before the Council as regards the inverted tax structure in GST, with emphasis on four sectors -
Mobile Phones, Textiles, Footwear and Fertilizers.
2. After deliberation the Council recommended increase in the GST rate on mobile phone and
parts to 18%. The Council also recommended taking up the issue of inverted tax structure on textiles,
fertilizers, footwear and others in future meetings of the Council.
3. Accordingly, as recommended by the Council, the issue of inverted duty structure, shall be
presented in the 40th GST Council meeting for discussion and recommendations of the Council.

Agenda for 40th GSTCM Volume 4