Return for the product ch.24011090 on cbic.gst.

This query is : Resolved

Ashwin R. Joshi (Querist)
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06 June 2019 RESPECTED SIRS
THANKFULLY WE ACKNOWLEDGE THE REPLY OF MY QUERRY WHICH IS NOT AS PER MY QUERRY RAISED IN MY MAIL UNDER REFERENCE NOW GIVE POINT TO POINT REPLY FOR MY QUERRIES WITHOUT SKIPPING OBJECT OF THE PROBLEM. PLEASE READ AND GO THROUGH THE CONTENT OF MY QUESTIONS.

1. WE ARE THE MANUFACTURERS OF UNMANUFACTURED TOBACCO FALLING UNDER CH. 24011090 ALSO IN FOURTH SCHEDULE, SO THEREFORE WE HAVE TO FILE ER1 RETURN AS PER THE ALERT AND GUIDELINES GIVEN BY YOUR ALERTS AFTER THE INCEPTION OF THE GST. AS THIS PRODUCT ALSO ATTRACTS 14% +14% GST PLUS 71 % COMPENSATION CESS. NOW CLARIFY HOW AND WHERE TO FILE RETURNS BY KEEPING IN MIND OF PUTTING ALERT ON ACES PORTAL AFTER GST. THESE PRODUCTS STILL COVERED UNDER CENTRAL EXCISE ?

PLEASE ALSO FIND SCREENSHORTS OF YOUR CRYSTAL CLEAR ALERT AND OTHER ALERTS?

AS SUCH WE HAVE FILED ER1 RETURNS W.E.F 01/07/2017 TO 31/03/2019 ON YOUR ACES MODULES JUST TO OBEY YOUR ALERTS AND GUIDELINES AND MAKING PAYMENT OF 71 % CESS ON EASIET EXCISE MODULES ON ACES PORTAL TILL DATE,

NOW WHAT WE HAVE TO DO ? TO CONTINUE TO FILE OR MAKE PAYMENTS ON EXCISE PORTAL ON CBIEC.GST OR GST SEPARATELY AND REFLECTING BOTH IN EXCISE AS WELL AS GST PORTAL ?
PLEASE LOOK INTO THIS MATTER AND ADVISE US ACCORDINGLY AND CLARIFY THE ABOVE QUERRIES.
YOURS FAITHFULLY

Rajesh Kumar

Rajesh Kumar (Expert)
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28 June 2019 Tobacco and tobacco products are covered under GST, and hence all GST payment is required to be filed in GST returns. Compensation cess is a GST payment, and must be reflected in GST return.
Department clarified that NCCD which was payable in Central Excise regime shall alos be paid in GST regime. NCCD is an Central Excise duty, covered under seventh schedule of Central Excise Tariff. For that payment, Excise return is required. You have not mentioned any NCCD in your question. If you have not paid NCCD, department may raise this question. Whether NCCD is payable in GST regime is doubtful. Recent Supreme Court judgment in case of Bajaj Auto held that when Excise duty is not payable, NCCD is not payable. As no excise duty is being paid in tobacco products, there ought not be an NCCD.
Your question is not very clear. If any further clarification is needed, write to me on rajesh@rklegal.org