The Meghalaya Goods and Services Tax (Amendment) Rules, 2018.
ERTS(T) 79/2017/Pt/44-003/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
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Document 1
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 3/2018
Dated Shillong, the 24th Jan, 2018
No. ERTS(T) 79/2017/Pt/44 – In exercise of the powers conferred by section 164 of the
Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and
Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Amendment) Rules,
2018.
(2) Save as otherwise provided, they shall come into force on the date of their Notification.
2. In the Meghalaya Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty
days” shall be
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of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided
hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette
by the organising State, whichever is higher.
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(b) The value of supply of lottery authorised by State Governments shall be deemed
to be 100/128 of the face value of ticket or of the price as notified in the Official
Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold
in any State other than the organizing State.
(b) “lottery authorised by State Governments” means a lottery which is
authorised to be sold in State(s) other than the organising State also; and.-
(c) Organising State ha
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its, extending loans or advances in
so far as the consideration is represented by way of interest or discount, except in
case of a banking company or a financial institution including a non-banking
financial company, engaged in supplying services by way of accepting deposits,
extending loans or advances; and.-
(c) the value of supply of services by way of transportation of goods by a vessel from
the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input
Service Distributor, may issue an invoice or, as the case may be, a credit or debit note
to transfer the credit of common input services to the Input Service Distributor, which
shall contain the following details:-
(i)
name, address and Goods and Services Tax Identification Number of
the registered person having the same PAN and same State code as t
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â55ATax Invoice or bill of supply to accompany transport of goods.- The
person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill
of supply issued in accordance with the provisions of rule 46, 46A or 49, in a case
where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B),
the following sub-rules shall be substituted, namely:-
(x)
“(4A)In the case of supplies received on which the supplier has availed the benefit of
the Government of Meghalaya Notification No. ERTS(T)65/2017/Pt-I/38, dated the
31st October, 2017, refund of input tax credit, availed in respect of other inputs or
input services used in making zero-rated supply of goods or services or both, shall be
granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of
Notification No. ERTS(T)65/2017/101, dated the 9th November, 2017 publish
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from the 23rd October, 2017, in rule 96,
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(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
claim for refund”, the words “the system designated by the Customs or the proper
officer of Customs, as the case may be, shall process the claim of refund in respect of
export of goods shall be substituted;
”
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of
India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance
with the provisions of rule 89”.
(10) The persons claiming refund of integrated tax paid on exports of goods or
services should no
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substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupeesۥ
(i) in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods as specified 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:
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Provided that where goods are sent by a principal located in one State to a job worker
located in any other State, the e-way bill shall be generated by the principal irrespective of
the value of the consignment:
Provided further that where handicraft goods are transported from one State to anot
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ed tax and
cess charged, if any, in the document.
(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 by railways or by
air or by vessel, the said person or the recipient may 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:
Provided that 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 furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or
Bill of Lading, as the case may be.
(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 shal
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nsportation, 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 the
common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the
recipien
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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 FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM
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GSTEWB-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-
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ed if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72
hours 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:-
Table
Sl. no.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
Provided that the Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of the e-way bill, the transpo
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1) 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, 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 Goods and Services
Tax Rules of any State shall be valid in every State and Union territory.
(14)
Notwithstanding anything contained in this rule, no e-way bill is required to be
generated—
(a)
(b)
(c)
where the goods being transported are specified in Annexure;
where the goods are being transported by a non-motorised conveyance;
where the goods are being transported from the port, airport, air cargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State as the
Commissioner of State Tax, in consultation with the Principal Chief Commis
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baggage transported by Department of Posts
+
5.
6
7.
00
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)
Currency
Used personal and household effects
Coral, unworked (0508) and worked coral (9601).”;
(xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words
“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
shall be substituted;
(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the
words “carried out by any”, the words “carried out by any other” shall be substituted;
(xiv) in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely:-
“Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
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(Amount in Rs.)
Sr.
No.
Invoice det
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ated
cess tax
tax and
tax and
cess
involved
involved
in debit
in credit
note, if
note, if
any
any
tax and
cess
(8+9+10–
11)
No. Date Value No. Date Taxable Amt.
Value
1
2 3 4
5 6
7 8 9
10
11
12
(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST
EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
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E-Way Bill No.
E-Way Bill date
Generator
(See rule 138)
E-Way Bill
Valid from
Valid until
PART-A
A.1 GSTIN of Supplier
A.2 GSTIN of Recipient
A.3 Place of Delivery
A.4 Document Number
A.5 Document Date
A.6 Value of Goods
A.7 HSN Code
A.8 Reason for Transportation
PART-B
B.1 Vehicle Number for Road
B.2 Transport Document Number
Notes:
1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers
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 ru
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m the 1st February, 2018, in FORM GST INV-01, for the letters “UT”,
the words “Union territory” shall be substituted.
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Sd/-
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 79/2017/Pt/44-A
Copy to:-
Dated Shillong, the 24th Jan, 2018
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of
the Additional Chief Secretary.
5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New
Delhi-110001
6. The Secretary to the Govt. of Meghalaya, Finance Department/ERTS Department.
✓ The Commissioner of Taxes, Meghalaya, Shillong for favour of information and
necessary action.
8. Al
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