Author: admin_gst

Goods and Services Tax – GST – Dated:- 31-3-2018 – Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common

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Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System User Manual for SMS Operations 1. Introduction 1.1 Background Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters. To ease the operation of e-way bill generation, the SMS based facility is provided to generate the e-way bills. 1.2 Purpose a

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ctivities related to the e-Way Bill system Generate the E-Way Bill Update the Vehicle details Cancel the E-Way Bill This is a very simple method of e-Way Bill generation. However, the tax payer has to take care of sending the request for e-Way Bill, in proper format and without any mistake during the data entry in mobile. Otherwise, the E-way bill may be generated with wrong information. To use this method, the tax payer has to register his mobile number, which is going to be used for e-Way Bill generation, on the web portal. The system enables only for that mobile number of the tax payer (GSTIN) to generate e-Way Bill for that GSTIN. This facility is also available for transporter. 2.1 Pre-requisite To use this service, the tax payer or transporter has to open the e-way bill portal and login using his/her username and password and go to Registration menu and for SMS option. Here he/she will be requested to select the user and particulars of user are shown with mobile number. The tax p

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te, Inv No and Vehicle parameters The cancellation is allowed only for generator of the e-Way Bill. The Vehicle Updating is allowed for the tax payer who has generated or transporter who has been authorized while generating the e-waybill. The cancellation is allowed with 24 hours of generation of e-Way Bill The Vehicle updating is allowed with validity period as per the distance mentioned in e-Way Bill. The verified e-waybill cannot be cancelled 2.3 Mobile number to send SMS for e-way bill generation 77382 99899 3 Generate the e-Way Bill – Tax Payer This section explains how to use the SMS facility to generate the new E-Way Bill Number from the E-Way Bill system. 3.1 Format of SMS request EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle (Space should be there between these parameters) Explanation of Parameters EWBG – e-Way Bill Generate Key Word – It is fixed for generation TranType – Transaction Type – Refer to the Code list RecGSTIN – Recipient s GS

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rns, ISLR – Inward Sales Returns, IEOF – Inward Exhibitions & Fairs, IOTH – Inward Others RecGSTIN Recipient s GSTIN, as provided by GST or URP if he/she is UnRegistered Person 15 digit GSTIN or URP DelPinCode PIN Code of the Place of Delivery of the Goods as per Invoice Fixed 6 digit InvNo Invoice or Bill Number of the Document of the goods 15 digit alphanumeric with allowed special char /- InvDate Invoice or Bill Date of the Document of the goods Date in DD/MM/YYYY format TotalValue Total Invoice / Bill Value of the Goods 15 numeric value with 2 decimal Value HSNCode HSN Code of the Goods Atleat 2 digit of HSN Code ApprDist Approximate Distance in KMs Numeric Vehicle Vehicle Number which will carry the goods AB12AB1234 or AB12A1234 or AB121234 or ABC1234 Format 3.3 Examples Example #1 Message EWBG OSUP 29AABCX0892K1ZK 560012 546 10/09/2017 75000.00 1001 234 KA12AB1234 SMS to 77382 99899 Explanation This request is to generate the E-Way Bill for outward Supply of goods, with HSN 1

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DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle (Space should be there between these parameters) Explanation of Parameters EWBT – E-WayBill Generate Key Word – It is fixed for generation TranType – Transaction Type – Refer to the Codelist SuppGSTIN – Supplier s GSTIN or URP for UnRegistered Person RecGSTIN – Recipient s GSTIN or URP for UnRegistered Person DelPinCode – PIN Code of Place of Delivery of Goods InvNo – Invoice or Bill Number of the document of supplier of goods InvDate – Invoice or Bill Date of the document of supplier of goods TotalValue – Total Value of goods as per Invoice/Bill document in Rs. HSNCode – HSN Code of the first Commodity ApprDist – Approximate distance in KMs between consignor and consignee Vehicle – Vehicle Number in which the goods is being moved 4.2 Parameter Description with Codes S.No. Parameter Description Values/Codes 1. EWBT E-Way Bill Generate Fixed TranType Type of the Transaction. Codes for Transaction Types OSUP – Outward Supply, O

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lue HSNCode HSN Code of the Goods At least 2 digit of HSN Code ApprDist Approximate Distance in KMs Numeric Vehicle Vehicle Number which will carry the goods AB12AB1234 or AB12A1234 or AB121234 Format 4.3 Examples Example #1 Message EWBT OSUP 29AXYCX0892K1ZK 29AABCX0892K1ZK 560012 546 10/09/201775000.00 1001 234 KA12AB1234 SMS to 77382 99899 Explanation This request is to generate the E-Way Bill for outward Supply of goods, with HSN 1001, to recipient with GSTIN 29AABCX0892K1ZK, carrying Invoice/Bill No 546 dated: 10/09/2017 of value ₹ 75000.00 to deliver at pin code 560012 through vehicle KA12AB1234 and distance of 234 KMs Reply Message Eway bill generated successfully. E-Way Bill No: 171000002144 and date is 12/09/2017 Example #2 Message EWBT OEXP 29AXYCX0892K1ZK URP 560012 A1246 16/09/2017 59000.00 1001 120 MH01XY1233 SMS to 77382 99899 Explanation This request is to generate the E-Way Bill for export of goods, with HSN 1001, to recipient with GSTIN URP (UnRegistered Person),

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y the goods AB12AB1234 or AB12A1234 or AB121234 or ABC1234 Format ReasCode Reason for changing the vehicle FST – First Vehicle, BRK – Break Down, TRS – Transshipment, OTH – Others 5.3 Examples Example #1 Message EWBV 120023450123 KA12BA1234 BRK SMS to 77382 99899 Explanation This request is to update the new vehicle number to the existing E-Way Bill due to break down of previous vehicle Reply Message Vehicle details updated successfully and date is 19/12/2017 Example #2 Message EWBV 140000023451 UP12AA1234 TRS SMS to 77382 99899 Explanation This request is to update the new vehicle number to the existing E-Way Bill due to transshipment Reply Message This e-Way Bill cannot updated with the new vehicle number as validity of the e-Way Bill is already over. 6 Cancel the E-WayBill- Tax Payer or Transporter This section explains how to use the SMS facility to cancel the E-Way Bill. 6.1 Format of SMS request EWBC EWB_NO Explanation of Parameters EWBC – E-Way Bill Cancellation Key Word – It is

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Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System FAQ General Portal What is the common portal for generation of e-way bill? The common portal for generation of e-way bill is https://ewaybillgst.gov.in I am not getting OTP on my mobile, what should I do? Please check if you have activated Do Not Disturb (DND) facility on your mobile or your service provider network may be busy. You can also use OTP, which is sent on your email-id. E-way bill system is slow, how should I proceed? Please check your internet connectivity. E-way bill pages or menu list are not being shown properly, what should I do? Please check whether your system has proper version of the browser as suggested by the e-way bill portal and also check the security settings of the browser and display property of the system. The site is best viewed on Internet Explorer 11 or above, Firefox 43.5 or above and Chrome 45 or above. Registration I have already registered in GST Portal. Whether I need to register

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name or create new password accordingly. Whenever I am trying to register, the system is saying there is no contact (Mobile) number with this GSTIN in GST Common Portal, how should I resolve this issue? This is indicating that e-way bill system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal(www.gst.gov.in). Please contact GST helpdesk 0120-4888999. Whenever, I m trying to register with my GSTIN, the system is saying Invalid GSTIN or the details for this GSTIN are not available in GST Common Portal. How should I resolve this issue? This is indicating that the GSTIN entered by you is wrong or your GSTIN details is not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under Search Taxpayer tab. Whenever I am trying to register, the system is showing wrong address or mobile number. How should I resolve this issue? This is indicating

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nts, who may enter this number while generating e-waybills for assigning goods to him for transportation. How does the unregistered transporter get his unique id or transporter id? The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The details of information to be furnished is available in the user manual. I am unable to enrol as transporter as the system is saying PAN details are not validated This is indicating that PAN name and Number, entered by you, are not getting validated by the CBDT/ Income Tax system. Please enter exact name and number as in income tax database. I am unable to enrol as transporter as the system is saying Aadhaar details are not validated This is indicating that Aadhaar Number, name in Aadhaar and mobile number, entered by you, are not getting validated by the Aadhaar system. Please enter correct details. However, the Aadha

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ying to login the system says Invalid Login…Please check your username and password. How should I resolve this issue? This is indicating that you are trying to login to the e-way bill system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the Forgot Username or Forgot Password facility provided on the portal to recollect your username or create new password accordingly. Whenever, I am trying to login the system says Your account has been frozen . How should I resolve this issue? This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under Search Taxpayer tab. In case you are able to log in on GST portal but not log on e-Way Bill portal, please lodge your grieva

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thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Why is the e-way bill required? Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required. Who all can generate the e-way bill? The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered tran

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ncorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of eway bill and generate a new one with correct details. Whether e-way bill is required for all the goods that are being transported? The e-way bill is required to transport all the goods except exempted under the notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances also requires e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rules for other exemptions. Is there any validity period for e-way bill? Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. And this validity ex

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for interstate movement. The e-way requirement for intra state movement will be notified later. What is the Part-A Slip? Part-A Slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by transporter or yourself later to enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don t have the transportation details. Thus you can enter invoice details in Part A of eway bill and keep it ready for entering details of mode of transportation in Part B of eway bill. When I enter the details in e-way bill form, the system is not generating e-way bill, but showing Part-A Slip? If you don t enter the vehicle number for transportation by road or transport document number for other cases, the system will show you the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be gene

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e can also create sub-users for a particular business place and assigned the role for generating the e-way bill to that sub user for that particular business place. How does taxpayer enter Part-A details and generate e-way bill, when he is transporting goods himself? Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he wants to move the goods himself, he can enter his GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he is a transporter and he can enter details in Part-B later when transportation details are available. What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN? If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter URP [Unregistered Person] in corresponding GSTIN column. When does the validity of the e-way bill start? The validity of the e-way bill starts when first ent

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source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs. Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself? Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than ₹ 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself. Can the e-way bill be modified or edited? The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if

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mbers Example Entry ABC1234 DEF 234 DEF0234 AB123456 UP 1 345 UP010345 AB12A1234 AP 5 P 23 AP05P0023 AB12AB1234 TN 10 DE 45 TN10DE0045 AB12ABC1234 KE 3 PEW 1265 KE03PEW1265 DFXXXXXXXXXXXXX For Defence Vehicle, start with DF DF02K123 TRXXXXXXXXXXXXX For Temp RC Vehicle, start with TR TRKA01000002 BPXXXXXXXXXXXXX For Bhutan Vehicle, start with BP NPXXXXXXXXXXXXX For Nepal Vehicle, start with BP How to enter the vehicle number DL1AB123 as there is no format available for this in e-way bill system? If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation. How can anyone verify the authenticity or the correctness of e-way bill? Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal. How to generate e-way bill for multiple invoices belonging to same consigno

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agreement with him. What has to be done, if the validity of the e-way bill expires? If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of exceptional nature and trans-shipment , the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01. Can I extend the validity of the e-way bill? Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period. How to extend the validity period of e-way bill? There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. He

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estination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state. How to handle Bill from – Dispatch from invoice in e-way bill system? Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others premises to the consignee as per the business requirements. This is known as Billing From and Dispatching From . E-way bill system has provision for this.In the e-way bill form, there are two portions under FROM section. In the left hand side – Bill From supplier s GSTIN and trade name are entered and in the right hand si

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f one invoice is being moved in multiple vehicles simultaneously? Where the goods are being transported in a semi knocked down or completely knocked down condition, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under: (a) Supplier shall issue the complete invoice before dispatch of the first consignment; (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) Original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number. Updating Transp

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vement of consignment for weighment to the weighbridge? No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55. Who all can update the vehicle number for the e-way bill? The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned by the generator for that particular e-way bill. Can Part-B of e-way bill entered/updated by any other transporter? The present transporter can fill or update PART-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB. If the vehicle, in which goods are

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-B or Vehicle number be updated for an e-way bill? The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period. Can the e-way bill entry be assigned to another transporter by authorized transporter? The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB. In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority? Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can beupdated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as r

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cified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported. How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill? One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using Update Vehicle Number . Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or

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circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using Update Vehicle Number option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate Consolidated EWB with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB. How does the transporter handle multiple e-way bills which pass through transshipment from one place to another in different vehicles, to reach the destinations? Some of the transporters move the consignments from one place to another place before the goods reach the destination, as per the movement of vehicles. Sometimes the consignments is moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different plac

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in 24 hours from the time of generation. Rejecting e-Way Bill Who can reject the e-way bill and Why? The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details. How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party? As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills: • He c

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-way bill? Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods. Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB. What has to be done, if the vehicle number has to be changed for the consolidated e-way bill? There is an option available under the Consolidated EWB menu as regenerate CEWB . This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use. Can the consolidated e-way bill (CEWB) have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB? Yes, the consolidat

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axpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details. How can the taxpayer use the Android App to generate the e-way bill? The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details. How to download mobile app? The mobile app is available only for the taxpayers and enrolled transporters. It is not available in Play Store. The main user has to login and select the for mobile app under registration menu. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the a

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so, he can use excel based bulk generation tool available on the portal. The invoice and other details need to entered as per the format and JSON file can be generated. This JSON file need to be uploaded in the portal for generation of multiple e-Way bills. For more details, please refer to the user manual of the bulk generation and bulk generation tools under tool section at EWB portal and follow the instructions. Bulk generation facility can be used for what activities on e-way bill portal? One can use bulk generation facility for o Generation of e-way bills, o Updation of Part-B of e-way bills o Generation of Consolidated e-way bills Pl refer to the user manual of the bulk generation tools on the portal What are the benefits of the bulk generation facility? Benefits of the bulk generation facility are as follows: o Generation of multiple e-way bills in one go. o It avoids duplicate keying in of the invoices to generate e-way bills. o It avoids the data entry mistakes while keying in

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y bill details and generate e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill system through APIs and generation of e-way bill happens at e-Way bill system instantaneously. The eWay bill data is send back to the taxpayer system by the e-Way bill system so that EWB data can be stored in the taxpayers system itself. This will lead saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice. Even in the invoice itself, EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle, separately. What are the pre-requisite

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e generating EWB on behalf of supplier or recipient. He need to enter both supplier and recipient details while generating EWB, which is not allowed as a supplier or recipient. To change his position from supplier or recipient to transporter, the taxpayer has to select the option Register as Transporter under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice. How does the taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system? EWB System (www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in

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ed or resigned, the sub-user account is frozen / blocked to avoid mis-utilisation. How many sub-users can be created? For every principal/additional place of business, user can create maximum of 3 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 3 sub-users. If tax payer has 3 additional places and one principal place of business (ie 4 places), then he can create 12 (4 X 3) sub users. Why are the reports available only for a particular day? The user is allowed to generate report on daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system. Why masters have to be entered? EWB system has an option to enter the masters of user – client master, supplier master, transporter master and product master.

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en intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance. Miscellaneous What is Over Dimensional Cargo? Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988. How the consignor is supposed to give authorization to transporter or e-commerce operator and courier agency for generating PART-A of e-way bill? It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills PART-A, it will be assumed by the department that they have got authorization from consignor for filling PART-A. In case of Public transport, how to carry e-way bill? In case of movement of goods by public transport, e-way bill

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h goods. Further, e-way bill generated for the movement is required to be produced at the time of delivery of the goods. Railways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery. But for the purposes of e-way bill, the expression transported by railways does not include the leasing of parcel space by Railways . If the value of the goods carried in a single conveyance is more than 50,000/- though value of all or some of the individual consignments is below ₹ 50,000/-, does transporter need to generate e-way bill for all such smaller consignments? As rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than ₹ 50,000/-, even if the value of the goods carried in single conveyance is more than ₹ 50,000/-, till the said sub-rule is notified. Does the vehicle carrying goods from CSD to unit run cant

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e states separately. I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases? E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used for filling details of the vehicle number for the purpose of e-way bill generation. Who is responsible for EWB generation in case DTA sales from SEZ/FTWZ? There is no special provision for such supply and hence the registered person who causes movement of goods shall be responsible for the generation of e-Way bill as per the rules. In many cases where manufacturer or wholesaler is supplying to retailers, or where a consolidated shipment is shipped out, and then distributed to multiple consignees, the recipient is unknown at the time the goods are dispatched from shipper s pr

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the basis for generation of e-way bill in such cases. Whether shipping charges charged by E-commerce companies needs to be included in consignment value though the same is not mentioned on merchant s invoice? Consignment value of goods would be the value determined in accordance with the provisions of section 15. It will also include the central tax, State or Union territory tax, integrated tax and cess charged, if any. So shipping charges charged by E- by the e-commerce companies need not be included in the consignment value . Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise details of service is also required to be captured in Part A of the e-way bill in such case. Consignment value and HSN needs to be determined for goods only not for services as only the goods are in movement and e-way bill needs to be generated accor

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Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 31-3-2018 Last Replied Date:- 5-4-2018 – SirAudit fee provision for audit of Books 31.03.2018 . As the accounting system under GST is accrual now for professionals, if clients book audit fee on 31.03.2018,then we have to deposit gst in april 2018. Kindly guide. – Reply By KASTURI SETHI – The Reply = In my view, answer is 'yes'. – Reply By satbir singhwahi – The Reply = Sirwhether merely making provision in books would att

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 31-3-2018 Last Replied Date:- 6-4-2018 – We have operating two unit in same state under one registration. We have already used two series of tax invoice for two unit. Now next year i.e. 2018-19 , we started new ERP software wherein system generated two different series of tax invoice i.e. one for Supply of Goods and other Supply of Service. We have installed the same software in both unit .Considering the above facts, we will

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Goods and Services Tax – Started By: – Arpit Jain – Dated:- 31-3-2018 Last Replied Date:- 6-4-2018 – Sir, I am stating my career as GST practitioner and I want to know the compliance for GST Practitioner,which is the best book/e-news platform available for GST practitioner, do/don't for GST practitioner, is registering and advertising firm name legal please help me with the concerns. – Reply By KASTURI SETHI – The Reply = Read Section 48 of CGST Act, 2017 and Rules 24 & 25 Return Rules,

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Goods and Services Tax – 02/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 10/2018-Union Territory Tax – Dated 21-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 2/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 315(E).-In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 201

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Goods and Services Tax – 03/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 7/2018 – Union Territory Tax – Dated 18-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 3/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 316(E).-In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 20

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Goods and Services Tax – 04/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 8/2018-Union Territory Tax – Dated 18-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 4/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 317(E).-In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 2017

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Goods and Services Tax – 05/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 9/2018-Union Territory Tax – Dated 18-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 5/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 318(E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 201

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Goods and Services Tax – 06/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 11/2018-Union Territory Tax – Dated 21-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 6/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 319(E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 20

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GST – States – 14/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 14/2018-State Tax No. GST-1018/C.R. 30/Taxation-1.-In exercise of the powers conferred by section 164 of Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall deemed to have come into force on 23rd March 2018. 2. In the Maharashtra Go

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uantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted ; (iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely :- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but Authority is of the op

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; (vi), in rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely :- Explanation.-For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of goods by rail does not include cases where leasing of parcel space by Railways takes place. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note.-The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B dated the 22nd June 2017, vide Notification No. MGST. 1017/C.R. 90/Taxation-1, dated 22nd June 2017, and were last amended vide Finance Department Noti

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GST – States – 12/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 12/2018-State Tax. No.GST-1018/C.R.04/Taxation-1.- In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on such date as the state government may, by notification in the Official Gazette, appoint. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) For rule 138, the following rule shall be substituted, namely :- 138. Information to be furnished prior to commencement of movement of goods and generation of e-wa

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ation received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal : Provided also that where goods are sent by a principal located in one State or union territory to a job worker located in any other State or union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment : Provided also that where handicraft goods are transported from one State or union territory to another State or union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation1.-For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Maharashtra, Financ

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nveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01 : Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis

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ere the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Par

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e (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods : Provided that where the goods to be transported are suppl

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138B : Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table :- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof there after One additional day other than Over Dimensional Cargo 3. Upto 20 km. One day in case of Over Dimensional Cargo 4. For every 20 km. or part thereof there after One additional day in case of Over Dimensional Cargo : Provided that, the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods

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details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter ; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods

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n-1, [No. 2/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B No. 182, dated the 29th June 2017, as amended from time to time ; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel ; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act ; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal ; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under

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for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation.-The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; (ii) for rule 13

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on uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill.- (a) tax invoice or bill of supply or bill of entry ; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. ; (iii) for rule 138B, the following rule shall be substituted, namely :- 138B. Verification of documents and conveyan

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r rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. ; (v) for rule 138D, the following rule shall be substituted, namely:- 138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been intercepted and detained for a peri

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n the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by Railways or Airway Bill Number or Bill of Lading Number. 4. Place of delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Numb

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rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (vii) with effect from the 7th March 2018, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substitu

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GST – States – 13/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 13/2018-State Tax No. GST-1018/C.R.12/Taxation-1.-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby rescinds the Notification of the Maharashtra Gov

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GST – States – 10/2018-State Tax (Rate) – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 31st March 2018 NOTIFICATION Notification No. 10/2018-State Tax (Rate) No.GST-1018/C.R.29/Taxation-l.-In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Sendees Tax Act, 2017 (Mah, XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification of the Finance Department, No. MGST- 1017/C.R. 103 (7) / Taxation- 1 [No.8/2017 – State Tax (Rate)], dated the 29th June 2017, publ

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GST – States – G.O.Ms.No. 67 – Dated:- 31-3-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 67 Dated: 31-03-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In the Telangana Goods and Services Tax Rules, 2017,- (i) with effect from 7th March 2018, in rule 117, in sub-rule (4), in clause (b), for subclause (iii), the following shall be substituted, namely:- (iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the p

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n as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irr

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, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the ti

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the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on t

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een updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in resp

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ported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day in cases other than Over Dimensional

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tion of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejecti

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Chief Commissioner / Chief Commissioner of Central tax, may , subject to conditions that may be specified , notify; (e) where the goods, other than de-oiled cake, being transported, as specified in the Schedule appended to notification No. 2/2017- State tax (Rate) in G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017 published in the Gazette of Telangana, Extraordinary, Part-I, number 191/A, dt. 30-06-2017, as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to ano

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or to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.. Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (96

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the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. ; (iv) with effect from 7th March 2018 for rule 138B, the following r

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l of the Commissioner or an officer authorised by him in this behalf. ; (v) with effect from 7th March 2018 for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. (vi) with effect from 7th March 2018 for rule 138D, the following rule shall be substituted, n

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xpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs

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rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union Territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory

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GST – States – G.O.Ms.No. 66 – Dated:- 31-3-2018 – GOVERNMENT OF TELANGANA REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 66 Dated: 31-03-2018 NOTIFICATI­ON In exercise of the powers conferred by section 146 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) and in supersession of the notification issued vide reference 1st cited above, except as respects things done or omitted to be done before such supersession, the State Government hereby notifies www.gst.gov.in as the Common Go

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Goods and Services Tax – F.No. 354/03/2018-TRU – Dated:- 31-3-2018 – Withdrawn vide circular dated 31-7-2018 F.No. 354/03/2018-TRU Ministry of Finance Department of Revenue (Central Board of Excise and Customs) (Tax Research Unit) ……. New Delhi Dated: the 31st day of March, 2018 To Sh. Sanjiv Garg, Additional Member (Tourism & Catering), Railway Board, Ministry of Railways, Rail Bhawan, New Delhi – 110001. Sir, Subject: Incidence of GST on providing catering services in train – regarding. Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to supply of food and drink in trains. 2. Different GST rates are being applied for mobile and stati

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GST – Order No. 2/2018 – Dated:- 31-3-2018 – F. No. 354/03/2018-TRU Ministry of Finance Department of Revenue (Central Board of Excise and Customs) (Tax Research Unit) ……. New Delhi Dated: the 31st day of March, 2018 Order No. 2/2018 – Central Tax To Sh. Sanjiv Garg, Additional Member (Tourism & Catering), Railway Board, Ministry of Railways, Rail Bhawan, New Delhi – 110001. Sir, Subject: regarding. Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to supply of food and drink in trains. 2. Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same l

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Goods and Services Tax – GST – Dated:- 30-3-2018 – Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common

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Goods and Services Tax – Started By: – ashok amin – Dated:- 30-3-2018 Last Replied Date:- 15-4-2018 – Dear Experts,What is the procedure for giving intimation of tax invoice numbers to the department under GST regime for the next accounting year 2018-19 ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to rule 48 (3) of CGST Rules, 2017 The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. There is specific column in GSTR 1 return for this purpose. Please refer to Column 13. This means you have to intimate the serial number of invoices for each month not once in a year. – Reply By Ganeshan Kalyani – The Reply = Intimation of number of invoices is

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Common Portal System. Hence no need of giving intimation manually to the Range Officer. Earlier practice in Central Excise/Service Tax is a matter of bygone era. Every item of work is being computerized as well as online through Common Portal System. Slowly and gradually the whole departmental work will be paperless. – Reply By Ganeshan Kalyani – The Reply = Returns are online filed online in GSTN which means all the data has been collected by the department on monthly / quarterly basis. number of Invoices issued during the period is also furnished in the return hence the department is receiving the information on periodical basis. Thus manual submission of information as regard invoice series is not called for . – Reply By YAGAY AND SUN –

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Goods and Services Tax – Started By: – SUNIL ADDANKI – Dated:- 30-3-2018 Last Replied Date:- 7-5-2018 – IAM DOING BUDINESS IN TAMILNADU AND IAM PURCHASING GOODS FROM ANDHRA PRADESH AND SENDING GOODS DIRCTLY FROM ANDHRA PRADESH TO MAHARASHTRASUPPLIER IN ANDHRA RAISE INVOICE DIRECTLY TO TAMILNADU.NOW MY DOUBT IS WHETHER HE SHOULD RAISE THE E WAYBILL TO COIMBATORE OR MAHARASHTRA.PLEASE LET ME KNOW – Reply By Rajagopalan Ranganathan – The Reply = sir, The supplier at Andrapradesh supply the goods t

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 30-3-2018 Last Replied Date:- 7-5-2018 – Dear Experts,Kindly request you guide or provide us the HSN/SAC codes for the Freight incl Duties,trials,Mold CIF Cost,Sample cost,tool management cost so as to enable us to raise debit note . Please guide us.Thanks & Regards,S.Ramakrishnan – Reply By KASTURI SETHI – The Reply = HSN is meant for goods and services. Accounting services are covered under HSN 99631. Freight is not se

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 30-3-2018 – The provision in relation to rectification of mistake are contained in section 161 of CGST Act, 2017 dealing with rectification of mistakes or errors apparent from record. What is 'mistake apparent from record The phrase mistake apparent from record has not been defined under the GST Act. It means an obvious mistake. There are detailed provisions provided for this concept under section 154 of Income Tax Act, 1961. The 'term mistake' in legal perspective can be understood to mean the following: (a) Misreading a clear provision is a mistake (b) Application of a wrong provision of Act (c) Applying an inapplicable provision (d) Overlooking a mandatory pro

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ings of rectification of mistake apparent from record. Rectification of apparent mistakes from record Section 161 of the GST Act deals with rectification of mistake or errors apparent from record. It provides that the authority who has issued any decision, order, summon, notice or any certificate may rectify any mistake apparent from record in such documents. Such rectification by such authority can be done: (a) Suo-moto by such authority (b) On bringing to notice of such authority by GST official (c) On bringing to notice by the affected person. Time limit for rectification of any mistake/error apparent from record Rectification of any mistake/error apparent from record can be done within a period of three months of issuance of such docume

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y in the nature of correction of a clerical, arithmetical error or mistake arising from any accidental slip or omission. Rectification effecting increase of liability of taxpayer In cases where the result of making the correction results in increasing the liability or reducing the refund of a taxable person, It can be done only after following the principles of natural justice. Without giving notice to affected person and without giving him an opportunity of hearing, no such rectification can be effected. Substantive rectification in document while rectifying error While correcting any mistake under section 161, no rectification can be made in the substantive portion of the document. In the garb of correcting the mistake, the competent auth

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 30-3-2018 Last Replied Date:- 4-4-2018 – Definition Section 2(68) of Central Goods and Services Tax Act, 2017 ( Act for short) defines the expression job work as any- treatment; or process undertaken by a person on goods belonging to another person and the expression job worker shall be construed accordingly. Whether any activity is covered within the scope of job work or not, would have to be determined on the basis of facts and circumstances of each case. Sending of goods by the Principal Section 143 of the Act provides the procedure for the job work. The principal should be a registered person. A registered person may send any inputs or capital goods to a job worker for job work and from there subsequently and to another job worker and likewise without payment of tax. This is subject to such conditions as may be prescribed. The principal shall- bring back inputs, after completion of job work, within one year of thei

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t of duty the sending of goods is not a supply. Deemed supply If the time frame of one year or three years for bringing back or further supplying the inputs or capital goods is not adhered to, the activity of sending the goods for job work shall be deemed to be a supply by the principal on the day when the said inputs/capital goods were sent out by the principal on the day when the said inputs/capital goods were sent out by him. If the inputs or capital goods are neither returned nor supplied from the job worker s place of business within the specified period, the principal would issue an invoice for the same and declare such supplies in his return for that particular month in which the time period has expired. The interest for the intervening period shall also be payable on the tax. If such goods are returned by the job worker after the stipulated period, the same would be treated as a supply by the job worker to the principal and the job worker would be liable to pay tax if he is lia

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from that of the principal. The circular clarifies that the job worker is required to obtain registration only if his aggregate turnover, to be computed on all India basis, in a financial year exceeds the specified threshold limit (Rs.20 lakhs or ₹ 10 lakhs in case of special category of States except Jammu & Kashmir) in case both the principal and the job worker are located in the same State. Where the principal and the job worker are located in different States, the job worker is required to be registered compulsorily under the provisions of section 24(i) of the Act which provides compulsory registration of suppliers making any inter-State supply of services. However exemption from registration has been granted in case the aggregate turnover of inter-State supply of taxable services does not exceed ₹ 20 lakhs or ₹ 10 lakhs vide Notification No. 10/2017-Integrated tax, dated 13.10.2017. As such the circular clarifies that the job worker is to obtain registration

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ing that being sent from one job worker to another job worker) shall be sent under the cover of a challan issued by the principal. The said challan shall contain the details as specified in Rule 55. The job worker should send one copy of the challan received by him from the principal while returning the goods of the principal after carrying out the job work. In case the goods after carrying out the job work are sent in piecemeal quantities by a job worker to another job worker or to the principal, the challan issued originally by the principal cannot be endorsed. A fresh challan is required to be issued by the job worker. Endorsement of challan Where goods are sent from one job worker to another job worker, the goods may move under the cover of a challan issued either by the principal or by the job worker or the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating the quantity and description of goods being sent. This pro

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n respect of goods sent to a job worker or received from a job worker or sent from one job worker to another job worker by 25th day of the month succeeding the quarter or within such period as may be determined by the Commissioner. The circular clarifies that it is the responsibility of the principal to include the details of all challans relating to goods sent by him to one or more job worker or from one job worker to another and its return there from. E-way bill Rule 138 provides that an e-way bill is required to be generated by every registered person who causes movement of goods of consignment value exceeding ₹ 50,000/-. The third proviso to Rule 138 provides that the e-way bill shall be generated by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal located in one State/Union territory to a job worker located in any other State/Union territory. The circular clarifies the e-way bill shall be generate

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ker, the circular clarifies that the time, value and place of supply would have to be determined in the hands of the principal irrespective of the location of job worker s place of business. The invoice should have to be issued by the principal. In case of exports directly from the job worker s place of business, the LUT or bond shall be executed by the principal. Input tax credit The circular clarifies that the input tax credit would be available to the principal, irrespective of the fact whether the inputs or capital goods are received by the principal and then sent to the job worker for processing etc., or whether they are directly received at the job worker s place of business without being brought to the premises of the principal. The job worker is also eligible to avail input tax credits used by him in supplying the job work services if he is registered. – Reply By Ashwarya Agarwal – The Reply = Very nicely explained sir. – Reply By YAGAY AND SUN – The Reply = nice work done. – A

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