Author: admin_gst

M/s RK Overseas Versus Union Of India And 3 Ors
GST
2018 (2) TMI 1737 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 328 (All.) , [2019] 62 G S.T.R. 347 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 1-2-2018
WRIT TAX No. – 111 of 2018
GST
Hon'ble Pankaj Mithal and Hon'ble Saral Srivastava, JJ.
Counsel for Petitioner :- Naveen Chandra Gupta
JUDGEMENT
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India.
The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act).
The ord

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Section 107 of the Act provides for appeal to appellate authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions.
Section 121 of the Act which provides for non-appealable orders reads as under:-
“121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:
(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the

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eizure.
In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review.
In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction.
This finding has been returned by refusing to accept the statement of the driver of the vehicle, who had categorically stated that he had loaded the goods from Ghaziabad, on the basis of some secrete information furnished to the authorities and the l

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Seeks to further amend the SGST Rules, 2017 (Fourteenth Amendment, 2017)
FTX.56/2017/Pt-II/103 Dated:- 1-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st February, 2018
No.FTX.56/2017/Pt-II/103. In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, Assam Act No. (XXVIII) of 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: –
Short title and commencement.
1. (1) These rules may be called the Assam Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 29th day of December, 2017.
Amendment in rule 17
2. In the principal rules, in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Nu

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with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC *Adjusted Total Turnover
Where. –
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supp

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In the case of supplies received on which the supplier has availed the benefit of notification No. FTX.56/2017/Pt-III/22 dated 1st December, 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. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
Amendment in rule 95
5. In the principal rules, in rule 95 :-
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund

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efit of notification No. FTX.56/2017/Pt-III/22 dated 1st December, 2017 or notification No. FTX.56/2017/171 dated 1st December, 2017 or notification No. 41/2017. Integrated Tax (Rate) dated 23rd October, 2017.”;
Substitution of Form GST REG-10
7. in the principal rules, with effect from 23rd October, 2017, for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified b the Government of that count
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email

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to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the pre

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learance certificate issued by Government of India
3.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/

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. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
Substitution of Form GSTR-11
9. in the principal rules, for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value

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Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From To
5. ARN and date of GSTR11: ARN <……………> Date
6. Amount of Refund Claim:
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/

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Waives the amount of late fee payable the return in FORM GSTR-4.
FTX.56/2017/Pt-II/097 Dated:- 1-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 1st February, 2018
No.FTX.56/2017/Pt-II/097.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the “said Act”), th

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Goods Cannot Be Detained u/s 129 for Procedural Infractions Like Rules 55 and 138 in GST Acts.
Case-Laws
GST
Detention of goods u/s 129 of the CGST and SGST Acts – mere infraction of the proc

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GST ON INCENTIVE PAID TO DIRECTOR
Query (Issue) Started By: – knr varma Dated:- 31-1-2018 Last Reply Date:- 2-2-2018 Goods and Services Tax – GST
Got 13 Replies
GST
ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.
ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?
THANKS IN ADVANCE
Reply By Himansu Sekhar:
The Reply:
If the Director is an employee, incentives carry the employer & employee relationship. No GST
Reply By knr varma:
The Reply:
DIRECTOR WORKING FOR COMPANY AS A MARKETING HEAD , BUT COMPANY PROVIDING INCENTIVE FOR DIRECTOR ONLY , COMPANY NOT PROVIDING INCENTIVE FOR STAFF ,
Reply By Ganeshan Kalyani:
The Reply:
GST is not applicable on the

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192 deals with salary payments.
Reply By KASTURI SETHI:
The Reply:
Sh.Himansu Ji,
Now you have cemented your view.
Reply By Himansu Sekhar:
The Reply:
thank you sir
Reply By Alkesh Jani:
The Reply:
Sir, thanks all for sharing such a good knowledge. So, if the Director is getting Remuneration and TDS is deducted under Section 194, then incentives is also to be add to service provided by the Director to the Company and if Salary is paid under Section 192 then it shall be treated as neither supply of good or service as stated in Schedule III of CGST Act, 2017. This is what I understood. Please correct me, if mistaken.
Thanks again to all
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
A brief discussion on the issue.
Reply By Himansu

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legal metrology, transport department under state government..covered as 'Government'??
Query (Issue) Started By: – RamKumar Lakkoju Dated:- 31-1-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Good morning all experts!!
Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017?
Reply By RAJA SWAMINATHAN:
The Reply:
As per Section 2(53) of CGST act Government has been defined as Central Government.
Reply By Alkesh Jani:
The Reply:
Sir,
There is no specific article in our Constitution which specifically talks about the definition of "government". Ho

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tion 9(3) states that "9(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."
Here it important to note that as per Section 2(84)
(84) “person” includes-
j. a local authority;
k. Central Government or a State Government;……."
In view of above even Central and State Government are covered as person, However, specific Exemption are given. The other experts are

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accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all executive actions of the Government of India shall be expressed to be taken in the name of the President.
Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the 'State Government', as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Go

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Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.
73/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st January, 2018
No. 73/2017-State Tax
No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any register

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Extend Time period for furnishing the details in FORM GSTR-1.
71/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st, January, 2018
No. 71/2017-State Tax
No. F.3(79)/Fin (Rev-I)/2017-18/DS-VI/56.-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and in supersession of Notification No.57/2017-State Tax (issued in reference to GOI notification No. 57/2017-Central Tax dated the 15th November, 2017), published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (70 )/Fin (Rev-I)/2017-18/DS-VI/808, da

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ding entry in column (3) of the said Table, namely:-
TABLE
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
10thJanuary, 2018
2
October – December, 2017
15th February, 2018
3
January – March, 2018
30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
4. This notification shall come into force with effect from the 29th day of December, 2017.
By Order and in the N

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The Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
75/2017-State Tax Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION
Delhi, the 31st January, 2018
No. 75/2017-State Tax
No. F. 3(78)/Fin(Rev-I)/2017-18/DS-VI/55.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, –
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted

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ion 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of

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(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi, 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. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be gra

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rt of goods or services should not have received supplies on which the supplier has availed the benefit notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi or notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017,.”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Nam

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missionerate
5
Details of Bank Account of representative in India(if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the pass

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is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Pow

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n Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tabl

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fund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From

To

5. ARN and date of GSTR11 : ARN <……………> Date

6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
9. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
10. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Fin

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M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others
GST
2018 (2) TMI 608 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
WRIT TAX No. – 105 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava , JJ. 
For Petitioner : Aditya Bhushan Singhal,Aditya Pandey,Bipin Kumar Pandey
For Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Aditya Pandey, learned counsel for the petitioner, Sri C.B. Tripathi, special counsel for the respondents no. 1, 3 and 4 and Sri Anant Tiwari, learned counsel for the respondent no. 2.
The petitioner is aggrieved by the order of seizure dated 13.01.2018 alleged to have been passed under Section 129(

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t submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction.
The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply. However, a similar provision as Section 129 of the U.P. G.S.

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s clearly traceable under the relevant Act as well.
Accordingly, we are of the view that the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
The next submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal.
In view of above, the question for consider

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Reduction of late fee in case of delayed filing of form GSTR-6
KA. NI-2-156/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-156/XI-9(47)/17-U.P. Act-1-2017-Order(104)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 20

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Reduction of late fee in case of delayed filing of form GSTR-5A
KA. NI-2-157/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-157/XI-9(47)/17-U.P. Act-1-2017-Order(105)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2

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Reduction of late fee in case of delayed filing of form GSTR-5
KA. NI-2-158/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-158/XI-9(47)/17-U.P. Act-1-2017-Order(106)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter in this notification referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee pay

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Reduction of late fee in case of delayed filing of form GSTR-1
KA. NI-2-159/XI-9(47)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-159/XI-9(47)/17-U.P. Act-1-2017-Order(107)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor, on the recommendations of the Council, hereby waives the amount of late fee payable by any registere

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Waiver of late fee for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by due date
116/2018/5(120)/XXVII(8)/2017/CT-4 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 116/2018/5(120)/XXVII(8)/2017/CT-4
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE,

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5A by due date.
118/2018/5(120)/XXVII(8)/2017/CT-6 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 118/2018/5(120)/XXVII(8)/2017/CT-6
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by s

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5 by due date
117/2018/5(120)/XXVII(8)/2017/CT-5 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 117/2018/5(120)/XXVII(8)/2017/CT-5
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sec

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Waiver of late fee for failure to furnish the returns in FORM GSTR 6 by due date
119/2018/5(120)/XXVII(8)/2017/CT-7 Dated:- 31-1-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 119/2018/5(120)/XXVII(8)/2017/CT-7
Dehradun Dated:: 31 January, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sec

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Delhi Goods and Services Tax (Amendment) Rules, 2018
03/2018 Dated:- 31-1-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(82)/Fin (Rev-I)/2017-18/DS-VI/59
Dated: 31/01/2018
Notification No. 03/2018 – State Tax
In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Amendment) Rules, 2018.
(2) Unless otherwise specified, they shall be deemed to have come into force from the 23rd day of January, 2018.
2. In the Delhi Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (3A), for the words "ninety days", t

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e 31, the following rule shall be inserted, namely:-
"31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions 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.
(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 b

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India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;
(b) the value of services by way of accepting deposits, 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 cont

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e in the invoice issued under clause (a) shall be the same as the value of the common services.";
(viii) after rule 55, the following rule shall be inserted, namely:-
"55A. Tax 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 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely :-
"(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance Department, notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017, refund of input tax credit, availed in respect of other inputs or input servi

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d of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted."
(x) with effect from the 23rd October, 2017, in rule 96,
(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 sub

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8/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated 13th October, 2017.";
(xi) with effect from 1st February, 2018, 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- way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(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, electro

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ed from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated 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

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y, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within 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 thir

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y assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been 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 FORM GST EWB-01 i

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e-way bill has been generated under this rule, but goods are either not transported 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 24 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 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:
Prov

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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 maybe, 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, 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) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the por

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e-way bill may also be made available through SMS.
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 semiprecious 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).”
(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

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pe: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
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
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
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

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THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018
KA. NI-2-155/XI-9(42)/17 Dated:- 31-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-155/XI-9(42)/17-U.P. GST Rules-2017-Order(103)-2018
Lucknow : Dated : January 31, 2018
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with .section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018
Short title and Commencement
1.
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(2) Save as otherwise provided, th

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the words "half per cent.", the words "half per cent of the turnover of taxable supplies of goods in the State" shall be substituted and be deemed to have been substituted with effect from 1st January, 2018;
Amendment in rule 20
4.
In the said rules, in rule 20, the proviso shall be omitted;
Amendment in rule 24
5.
In the said rules. in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted;
Insertion of rule 31A
6.
In the said rules, after rule 31, the following rule shall be inserted, namely:-
"31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions 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 Government shall be deemed to be 100

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all be 100% of the face value of the bet or the amount paid into the totalisator.";
Amendment in rule 43
7.
In the said rules, in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be substituted, namely:-
"Explanation -For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:-
(a)
the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integraled Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub section (i), vide number GSR 1338(0) dated the 27th October, 2017;
(b)
the value of services by way of accepting deposits, 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 financia

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characters – hyphen or dash and slash symbolised as , "-" and, "/" respectively, and any combination thereof, unique for a financial year;
(iii)
date of its issue;
(iv)
Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor;
(v)
name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
(vi)
taxable value, rate and amount of the credit to be transferred; and
(vii)
signature or digital signature of the registered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services,";
Amendment in rule 55
9.
In the said rules, after rule 55, the following rule shall be inserted, namely:-
"55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall c

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October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3. .Sub-section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide number G.S.R 1272(E) dated the 13rd October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted"
Amendment in rule 96
11.
In the said rules, in rule %,-
(a)
in sub-rule (1), for the words "an exporter", the words "an expo

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alt 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 not have received supplies on which the supplier has availed the benefit of notification No. KA.NI.-2-1696/XI-9(42)/17-U.P. GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017. or Notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1-2017-Order-(73)-2017 dated 16-11-2017 or notification No 41/2017-iniegrated Tax (Rate) dated the 23rd October. 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October. 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary. Part II. Section 3, Sub-section

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ay bill shall be generated by tie principal irrespective of the value of the consignment:
Provided further dial where handicraft goods are transported from one Slate in another 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 purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P. Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time.
Explanation 2.-For the purposes of this rule, die consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax. i

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l 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 furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipi

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RM 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 FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been 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

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orted are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported 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 24 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 the uni

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of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) 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 maybe, 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 a

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ed are specified in the Schedule appended to notification No. F A-3-35-2017-l-V(63) dated the 30th 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; and
(g)
where the goods being transported are treated as no supply under Schedule III of the Act.
Explanation.-The facility of generation and cancellation of e-way bill may also be made available through SMS.
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'

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debit note, if any
Inte-
grated tax and cess involved in credit note, if any
Net Inte-
grated tax and cess (6 + 7 + 10 – 11)
No.
Date
Value
Tax-
able value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/Services (G/S)
Shipping bill/ Bill of export
EGM Details
BRC/ FIRC
No.
Date
Value
Port code
No.
Date
Ref. No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
(b) after Statement 3A, the following Statement shall be inserted, namely:-
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Inte-
grated Tax
Cess
Inte-
grated tax and cess involved in debit note, if any
Integrated tax and cess involve

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rnover 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 Airway Bill Number or Bill of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
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
10
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
:
Number of E-Way Bills
E-Way Bill Number
";
Amendment in FORM GST EWB 03
17.
In As said rules, in FORM GST EWB-03, for the letters "UT" at both places where they occur, the words "Union t

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Notifies www.gst.gov.in and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal.
38/1/2017-Fin(R&C)(47)/429 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(47)/429
In exercise of the powers conferred by section 146 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(3) dated 21st June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 11, dated the 21st June, 2017, except as respects

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Waives the amount of late fee payable furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date.
38/1/2017-Fin(R&C)(43)/433 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(43)/433
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification refer

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Waives the amount of late fee payable furnish the return in FORM GSTR-5 by the due date.
38/1/2017-Fin(R&C)(44)/432 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(44)/432
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the “said Act”), the Government o

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Waives the amount of late fee payable furnish the return in FORM GSTR-5A by the due date.
38/1/2017-Fin(R&C)(45)/431 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(45)/431
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the “said Act”), the Government

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Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date.
38/1/2017-Fin(R&C)(46)/430 Dated:- 31-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
No. 38/1/2017-Fin(R&C)(46)/430
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred

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