HARYANA STATE WAREHOUSING CORPORATION BAY NO. 15 - 18, SECTOR - 2, PANCHKULA - 134112

E-mail: mahwc@hry.nic.in. EPABX: 0172 –2578830 – 32 FAX : 0172-2566300

No. HSWC/Accts/AA-II/GST/2017/ Dated :

All the District Managers, Haryana State Warehousing Corporation, In the field.

Sub : Instructions of Goods & Service Tax (GST) -regarding. Please refer to the subject cited.

The much awaited Goods and Services Tax (GST) Act has been implemented w.e.f.

1st July 2017. The said Act is replaced the existing Service Tax & Sale Tax/VAT applicable

in the State. Accordingly, all the Service Tax registration numbers (under company PAN)

and all VAT Registration numbers held by the Corporation have been migrated under

Centralized GST Registration Number (under company PAN- AAACH3948K) by the

Corporation at Head Office. The provisional GST number allotted to the Corporation is

06AAACH3948K1ZF . A copy of acknowledgement of GST migration is enclosed.

Keeping in view the changed scenario and new tax regime, the following

points/instructions the same has been discussed with the field staff are required to be

followed by the Corporation :-

1. GST Number of the Corporation is to be circulated to all the agencies with which the

Corporation is doing business and also to collect the same from whom the Goods

are being purchased & supplied as well as from depositors including banks &

telephone Authorities etc.

2. It should be ensured that preference will be given to the registered parties/firms

(who are registered under GST) in all the business activities of the Corporation and

while making any type of purchase and other expenses. The Corporation can claim

the Input Tax Credit (ITC) against the taxes paid on purchases/other expenses only

if, it has been made to or purchase from registered person.

3. Return under HVAT, 2003 for the quarter ended on 30 th June, 2017 should be filed

within stipulated time. The input vat deposited against procurement of wheat &

paddy should be adjusted against output tax worked out on sales and balance input

VAT should be claimed as refund in refund column of VAT Return Form is to be

filed for the quarter ended on 30.06.2017.

However, you are further advised to write a letter to the concerned Excise &

taxation Department of Haryana mentioning that “As all our goods & main services will be exempt under GST w.e.f. 1.07.2017 (which were taxable under the HVAT, 2003), therefore Balance Input Credit as on 30.06.2017 would not be adjustable under GST as such, the balance amount of VAT (Rs…………..) paid under HVAT, 2003 on purchases of wheat & paddy (which are exempt under GST from 1.07.2017) and left in stock as on 30 th June, 2017 becomes refundable, may be refunded immediately to the corporation as claimed in quarterly return filed for the period ended on 30.06.2017. A hard copy of

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HARYANA STATE WAREHOUSING CORPORATION BAY NO. 15 - 18, SECTOR - 2, PANCHKULA - 134112

E-mail: mahwc@hry.nic.in. EPABX: 0172 –2578830 – 32 FAX : 0172-2566300

online return along with its acknowledgement is enclosed for your ready reference”. The advice of Sh. Suresh Kumar Yadav, VAT/Sales Tax Advisor is

also enclosed at Annexure-I for your ready reference.

4. The Gate Pass is being issued at the time of delivery of stocks from godowns to the

concerned authorities is required to be amended as per Haryana GST Act, 2017. A

copy of sample Gate Pass after some amendment is enclosed herewith for

ready reference.

You are requested to issue the necessary direction to the concerned

manager/incharges of your circle to make amendment in the Gate Pass accordingly

for delivery of stock w.e.f. 1.07.2017 (date of implementation of GST regime). All

the Gate Pass available with State Warehouse should be used strictly in ascending

order only. It is also be made ensure that name of commodity & its HSN Code

should be mentioned on the Gate Pass/Delivery Challan.

5. All the Gate Pass/Delivery Challans, Sale Bill should be generated in triplicate.

6. Gate Pass/Delivery Challan for paddy procurement as well as for delivery of CMR

will be issued by the Corporation instead of miller on which GST number of the

Corporation & of the recipient is to be mentioned.

7. The Gate Pass/Delivery Challan being issued against lifting /delivery of paddy from

mandi to the miller for milling, the word Job Work should also be mentioned in the

gate pass.

8. Purchase bill i.e. “I” Form for purchase of stocks made on last day of respective

month (i.e. upto the last day of the month) should be received in the same month

positively from Arthias along with consolidated report.

9. The office also to generate purchase invoice under reverse charges mechanism

(RCM), if arthias/BCPA, is not registered under GST Act.

10. All the documents like weighment memo, Challan/Katla etc. should be collected/

received from concerned authority/centre in time.

11.Sale bill of Rice/wheat should be raised on consolidated rates (i.e.

MSP+ incidentals + carry over charges) instead of separate bifurcation mentioning

the HSN code of goods. A copy of sample Bill of Supply/Invoice prescribed in GST is enclosed for your ready reference.

12. Sale Bill of delivery of stocks made on the last day of respective month (i.e. upto

the last of month) should be raised in the same month positively in which delivery

has been made. A sample copy of bill of supply/invoice is enclosed.

13. If any recovery is made from transporters or arthias etc. on a/c of shortage of food

grains, then a Debit/Credit note should be issued in lieu of such recovery.

14.Debit/Credit note for any difference in amount, quantity etc. may be issued by 30 th

September or before filing of annual return under GST whichever is earlier, if

required.

LETTER HEAD NEW

HARYANA STATE WAREHOUSING CORPORATION BAY NO. 15 - 18, SECTOR - 2, PANCHKULA - 134112

E-mail: mahwc@hry.nic.in. EPABX: 0172 –2578830 – 32 FAX : 0172-2566300

15.Gunny bags given/taken on loan to/from the other agencies will be treated as

sale/purchase under GST regime and the Corporation/respective agencies are

required to raise the bill for the same.

16.Any advance received against storage charges, then the Corporation is liable to

issue a receipts voucher at the time of receipts of such amount.

17.A copy of sample invoice prescribed in GST Act is enclosed for raising the bill

for storage charges,

18.A copy of purchase & Sale invoices/bills in respect of wheat, paddy, bajra &

Storage Charges etc. & invoice generate under Reverse Charge Mechanism should

be sent regularly to the Head Office immediately so that entry could be made online

in GST Network for purpose of filing of the return in time. However separate

instructions will be issued in this regards.

19.The details of purchases and sales made during the month should be submitted to

the Head Office by 3rd of the following month.

20.The office is also to generate sale invoice of cement issued to contractor at the time

of delivery from godown.

21.Any advance amount received against deposit work relating to construction work

then the Corporation is liable to generate receipt voucher.

22. The construction work executed upto 30th June, 2017, in that case bill for the same

be got submitted from the contractors before 20th July, 2017 for which existing law

will be applicable otherwise GST will be applicable against said work.

23.Milling charges should be paid to miller of paddy milled before 30 th June, 2017, in

that case miller is liable to submit the bill upto 20 th July, 2017 under existing law

otherwise GST rates will be applicable.

24.The office may also obtain an advice from Tax Advisor to intimate/quote,

exempt/taxable income alongwith their HSN Code, Service Accounting Code and

Rate of taxes applicable on goods and services in the list available at annexure-

II.

These instructions are subject to revision from time to time, hence, District

Office’s staffs need to keep themselves up date in the GST. Further they are

advised to keep utmost care to comply with the GST provisions while

accounting/making payment for purchases/sales/services etc.

Sr. Assistant Manager (Accounts)For Managing Director

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HARYANA STATE WAREHOUSING CORPORATION BAY NO. 15 - 18, SECTOR - 2, PANCHKULA - 134112

E-mail: mahwc@hry.nic.in. EPABX: 0172 –2578830 – 32 FAX : 0172-2566300

Endst. No. HSWC/Accts/AA-II/GST/2017/ Dated :

Copy to the following for information and necessary action:-

1. All Branch Head at Head Office. They are requested to take suitable action for

smooth implementation of GST in the Corporation and make necessary

amendments in the proformas being utilized in the activities of the Corporation in the

field offices as well as Head Office. They are also requested to kindly make sure

that all invoices which comes to this Corporation for payment or otherwise shall

incorporate the GSTIN of the Corporation. The provisional GST number allotted to

the Corporation is 06AAACH3948K1ZF. A copy of acknowledgement of GST

migration is enclosed.

2. The Secretary, Head Office. He is requested to make necessary amendment in the

stationary items/proforma etc. being utilized in the activities of the Corporation to the

got printing after 30th June, 2017.

3. The SAM(A)- II, Internal Audit Officer and Manager Recovery, Head Office. They

are advised to take suitable action for smoothly implementation of GST in the

Corporation and guide the staffs to perform the date bound work.

4. PA to M.D. for information of Managing Director.

Sr. Asstt. Manager (Accounts)For Managing Director

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