The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018
F.12(46)FD/Tax/2017-Pt.-III-202 Dated:- 7-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 07, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and
Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017,
namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan
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. Insertion of new rule 109A.- After the existing rule 109 and before the existing
rule 110 of the Rajasthan Goods and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Joint Commissioner (Appeals) where such decision or order is passed by
the Deputy or Assistant Commissioner or State Tax Officer,
within six months from the date of communication of the said decision or order.”.
3. Amendment of rule 117.- In clause (b) of sub-rule (4) of rule 117 of said rules, for
the existing sub-clause (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 provisions of clause (b) of sub-rule (2),
submits a statement in Form GST TRAN-2 by 31st March 2018, or within such
period as extended by the Commissioner, on the recommendations of the
1
Council, for each of the six tax periods during which the scheme is in operation
indicating therein, the details of supplies of such goods effected during the tax
period;”;
4. Substitution of rule 138.- The existing rule 138 of said rules shall be substituted
by the following rule, namely:-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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, 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.
Explanation 1: For the p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 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 of the information fu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ds 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.
3
(5) Where the goods are transferred from one conveyance to another, the consignor or the
recipient, who has provided information in PART-A of 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 PA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ons 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 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
it 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:-
(3)
One day in cases other than Over
Dimensional Cargo
Table
S. No.
Distance
Validity period
(1)
(2)
1.
Upto 100 km.
2.
3.
4.
For every 100 km. or part thereof thereafter
Upto 20 km
For every 20 km. or part thereof thereafter
One additional day other than Over
Dimensional Cargo
One day in case of Over
Dimensional Cargo
One additional day in case of Over
Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Motor Vehicle
Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act No. 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
5
(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 detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cake, being transported, are specified in the
Schedule appended to to notification number F.12(56) FD/ Tax/ 2017-Pt.-I-41 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 notificatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ipient 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.
5.
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal
(Chapter 71)
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)
”
5. Substitution of rule 138A.- The existing rule 138A of the said rules shall be
substituted by the following rule, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a
conveyance.- (1) The person in charge of a conveyance shall carry,-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.”.
6. Substitution of rule 138B.- The existing rule 138B of the said rules shall be
substituted by the following rule, namely:-
“138B. Verification of documents and conveyances.- (1) The Commissioner or
an officer empowered by him in this behalf may authorize the proper officer to intercept
any conveyance to verify the e-way bill in physical or ele
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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.
1
8
1
(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.”.
8. Substitution of rule 138D.- The existing rule 138D of the said rules shall be
substituted by the following rule, namely:-
“138D. Facility for uploading information regarding detention of vehicle.-
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ual 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
E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Cess
Details of Notice
Date
Number
Summary of findings
12
E-Way Bill Number
Approximate Location of
detention
Period of detention
FORM GST EWB-04
(See rule138D)
Report 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)
GSTIN or UIN, if
available
Name
Address
:
Details of Consignee (Shipped
to)
13
that
:
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
State or
Integrated
Central tax
Cess
SZÖ
Descr
iption
Dis
Union
tax
Tot
Qty U Price
cou
HS
al
abl
of
nit
(per
nt,
N
val
e
ཚོཊྛ
Tax
territory tax
Good
unit)
i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Designation Status
“3
11. Amendment of FORM GST RFD-01A.- In FORM GST RFD-01A, appended to
the said rules, with effect from the date of publication of the Rajasthan Goods and Services
Tax (Second Amendment) Rules, 2018 in the Official Gazette, for the existing
DECLARATION [second proviso to section 54(3)], the following shall be substituted,
namely:-
66
DECLARATION
[second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare
that I have not availed any drawback of central excise duty/service tax/central tax on
goods or services or both and that I have not claimed refund of the integrated tax paid on
supplies in respect of which refund is claimed.
Signature
Name –
Designation/Status
15
[F.12(46)FD/Tax/2017-pt-III-202]
By Order of the Governor
trait
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Gover
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
