Author: admin_gst

Corrigendum to Notification No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018 – for Intra-State Movement.
GSL/GST/RULE-138(14)/B Dated:- 31-1-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
CORRIGENDUM
By the Commissioner of State Tax,
Gujarat State Ahmedabad
Dated the 31st January, 2018
No.GSL/GST/RULE-138(14)/B
In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,-
(i) For th

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
23/2017-State Tax Dated:- 31-1-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
STATE GOODS AND SERVICES TAXES DEPARTMENT
Notification No. 23/2017-State Tax
No. C1-24614/2016.
Thiruvananthapuram, 31st January 2018.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) and in supercession of notification No. 17/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated the 5th December, 2017, Part IV, except as respe

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
24/2017-State Tax Dated:- 31-1-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
STATE GOODS AND SERVICES TAXES DEPARTMENT
Notification No. 24/2017-State Tax
No. C1-21187/2017.
Thiruvananthapuram, 31st January 2018.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter

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Puneet Automobiles Limited through Its Director Versus State of U.P. And 3 Others
GST
2018 (4) TMI 1214 – ALLAHABAD HIGH COURT – 2019 (22) G. S. T. L. 182 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
Writ Tax No. – 99 of 2018
GST
PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ.
Counsel For Petitioner: Shri Shubham Agrawal, Advocate and Shri Rituraj Singh, Advocate
Counsel For Respondent: C.S.C., Shri Gyan Prakash
JUDGEMENT
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi special counsel has appeared for the State of U.P. and Sri Anant Kumar Tiwari learned counsel for Union of India.
The new loader/tipper with temporary registration no.- JH05AL3889 coming from Jamshedpur (Tata Motors

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where the said loader/tipper had started journey.
In view of the facts and circumstances, notwithstanding the remedy of appeal against the order of the seizure, the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature, we direct the respondent to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST if so advised.
Sri C.B. Tripathi, may file reply to this writ petition within a period of three weeks. Two weeks thereafter is allowed to the petit

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M/s. Chemplast Sanmar Ltd. Versus Commissioner of GST & Central Excise, Trichy
Central Excise
2018 (4) TMI 1223 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 31-1-2018
E/Misc. /41966 & 41967/2017 and E/103 & 104/2011 – Final Order Nos. 40262-40263/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical)
Ms. Radhika Chandrasekaran, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AC) for the Respondent
Per B. Ravichandran,
These two appeals are against common impugned order dated 25.11.2010 of Commissioner, LTU, Chennai.
2. The appellants are engaged in the manufacture of excisable goods. They were in the process of setting up of manufacturing facility in Semmankuppam, Cuddalore. In this connection, they have availed various services by different service providers. The substantial dispute in the present appeals relate to eligibility of the appellant to avail such credits on these various inpu

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ubstantially on the ground that the documents on which such credits were availed were addressed to Radha Nagar office in Cuddalore. This office is neither registered with the Department nor recognized by them. The submission of the appellant is that the Semmankuppam manufacturing facility was being set up at that time. For managing the operation of setting up, they have opened an office nearby in Radha Nagar office which managed such operations. Hence on this technicality, credits cannot be disallowed. Further, on the same reasoning, the Head Office also issued documents like ISD invoices addressed to Radha Nagar office. The services were in fact used while in setting up of the Semmankuppam factory cannot be denied as asserted by the appellant. In fact, the denial of credit is not on this ground. The Revenue inferred that these credits cannot be allowed as these were not addressed to Semmankuppam as the activities were claimed to be relating to setting up of the said factory. Going by

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ara 7.1, invoices with reference to one Karaikal unit of the appellant was mistakenly availed and the credit on this issue was reversed later. All other invoices were with reference to Semmankuppam factory. Certain credit was denied on the ground that the documents were not eligible documents. These were debit notes, work orders containing all the relevant particulars as claimed by the appellant. Credit can be availed by the service recipient if the documents issued contain all the essential requirement of Rule 9 of CENVAT Credit Rules, 2004. In fact, the said rule provides for certain discretion to the jurisdictional Assistant Commissioner which can also be exercised to such satisfaction of the conditions.
6. Credits in certain cases were also denied on the ground that the appellant did not pay the full consideration for the services received. The ld. counsel submitted that for certain service providers they have retained some portion of the invoice amount as security, however, they

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Notified Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.
NO. FD 47 CSL 2017 Dated:- 31-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION NO. FD 47 CSL 2017-
[4-M/2017-STATE TAX], Bengaluru
dated: 31-01-2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017) and on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
Title and commencement
1. (1)These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January 2018.
Amendment of rule 3
2. In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in ru

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all be omitted.
Amendment of rule 24
5. In rule 24 of the said rules, 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 new rule 31A
6. After rule 31 of the said rules, the following 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 Gaz

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hat 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-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of 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."
Amendment of rule 54
8. In rule 54 of the said rules, after s

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e 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."
Insertion of rule 55A
9. After rule 55 of the said rules, the following 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 rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules."
Amendment of rule 89
10. In rule 89 of the said rules , for sub-rules (4A) and (4B), the following shall be substituted with effect fro

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port of goods, shall be granted."
Amendment of rule 96
11. In rule 96 of the said rules,
(1) in sub-rule (1), for the words "an exporter", the words "an exporter of goods", shall be substituted with effect from 23rd October 2017;
(2) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods", shall be substituted with effect from 23rd October 2017;
(3) 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 with effect from 23rd October 2017;
(4) for sub-rule (9), the following shall be substituted with effect from 23rd October 2017, namely:-
"(9) The application for refund of integrated tax paid on the

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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, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
Provided 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 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

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rson 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 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 furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the regist

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tered, 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 recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance

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he 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 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-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported 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 avail

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s 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 transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation.-For the purposes 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 a

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e 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 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 goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Karnataka Notification (02/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, Number 592,dated the 29th June, 2017 as amended from time to time;

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(9601).";
Amendment of rule 138A
13. In rule 138A of the said rules, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted with effect from 1st February, 2018.
Amendment of rule 138B.-
14. In rule 138B of the said rules, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted with effect from 1st February, 2018.
Amendment of FORM GST RFD-01A
15. In FORM GST RFD-01A of the said rules,-
(a) after Statement 1A, the following shall be inserted, namely:-
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
Cess
BRC/ FIRC
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 (6+7+10 – 11)
No.
Date

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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 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
:
N

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Commissioner of CGST And Central Excise Versus M/s Sharma Fabricators And Erectors Pvt. Ltd.
GST
2018 (9) TMI 1416 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 379 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
Central Excise Appeal Defective No. -21 of 2018
GST
Mr Pankaj Mithal And Mr Saral Srivastava, JJ.
For The Appellant : B.K. Singh Raghuvanshi
ORDER
The appeal is reported to be beyond time by 12 days.
Sri Atul Gupta, learned counsel, proposes to put in appearance on behalf of the respondent.
The aforesaid delay has been occasioned as per the averments in the Delay Condonation Application on account of the transition period for switching over from the old system to the G.S.T. system.
We fail to unders

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M/s Bayer Crop Science Limited Versus Commissioner of CGST & Central Excise, Lucknow
Service Tax
2018 (1) TMI 1389 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 31-1-2018
APPEAL No. ST/70745/2017-ST[SM] – A/72277/2018-SM[BR]
Service Tax
Mr. Anil Choudhary, Member (Judicial)
Shri Tarun Chatterjee Consultant, for Appellant
Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent
ORDER
Per: Anil Choudhary
The issue in this appeal is, whether the refund claim of the appellant has rightly been rejected by the court below.
2. The brief facts of the case are that the appellant is a producer of hybrid seeds of Paddy, Cotton, Mustered, Millett, etc. which are, thereafter, sold to various agencies, including Government Agencies for Agricultural Purposes. The appellant engaged one sales agent namely M/s R. K. Agencies located at Lucknow. By taking the service of the said M/s R. K. Agencies, they sold hybrid seeds to Government of U. P. – Agricultu

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on 66D specifically excludes services by a commission agent for sale or purchase of agricultural produce. Accordingly, the appellant applied for refund of the Service Tax wrongly paid, on 12th March, 2014. The said refund application was returned by the Department on 31st March, 2014 stating that the appellant was not registered with the Service Tax Department.
3. Thereafter the appellant again filed and submitted the refund claim on the 21st April, 2014, pursuant to which Show Cause Notice dated 17th July, 2014 was issued. The SCN was adjudicated on contest and the refund claim was rejected on the grounds:-
claim is barred by limitation under section 11B of the Central Excise Act, as it is filed on 21st April, 2014 and clause (a-e) of explanation B of Section 11B provides that the relevant date to compute the time-limit of one year in the case of goods which are exempted from payment of duty, by a special order, the date of such order. As the appellant had deposited Rs. 81,807/- on

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ed to observe that the ratio of the judgment of the case of Flock (India) Pvt. Ltd. (supra) is squarely applicable and, accordingly, was pleased to reject the refund claim.
6. Aggrieved by the said order, the appellant is before this Tribunal. The learned counsel for the appellant states that reliance has been placed by Commissioner (Appeals) on the ruling in the case of Flock (India) Pvt. Ltd. (supra), is misplaced. He points out from the finding of the Apex Court when it is observed that – the question that is raised is – there is little scope for doubt that in case where an adjudicating authority has passed an order which is appealable under the statute, and the party aggrieved did not chose to exercise the statutory right of filing appeal, it is not open to the party to question the correctness of the order of the authority subsequently, by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order.
7. The learned counsel s

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INVOICE FOR NILL RATED GOODS(EX .PAPPAD HSN-1905)
Query (Issue) Started By: – knr varma Dated:- 30-1-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
WHAT TYPE OF INVOICE RAISED BY SUPPLIER AT TIME OF SUPPLYING OF NILL RATED GOODS (EX .PAPPAD HSN-1905)
Reply By Ganeshan Kalyani:
The Reply:
Bill of supply
Reply By Himansu Sekhar:
The Reply:
As per cgst rules, bill of supply
Reply By KASTURI SETHI:
The Reply:
As per Section 2 (47) of CGST Act, 2017

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ISSUED TAX INVOICE OR BILL OF SUPPLY FOR NIIL RATED GOODS
Query (Issue) Started By: – knr varma Dated:- 30-1-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Company manufacturing /supplying taxable and exempted goods, issuing tax invoice for taxable goods, issuing bill of supply for nill rated goods.
Please let me know above method is correct or not
Reply By Ganeshan Kalyani:
The Reply:
Absolutely correct.
Reply By KASTURI SETHI:
The Reply:
You

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rule 32 (7) pls explain
Query (Issue) Started By: – satbir singhwahi Dated:- 30-1-2018 Last Reply Date:- 30-1-2018 Goods and Services Tax – GST
Got 1 Reply
GST
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to b

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MEANING FOR SOME GST TERMS
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 30-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
I need meaning for the following GST terms available in GST RFD-01 A
1. Turnover of Inverted rated supply of goods
2. Adjusted Total Turnover
3. Net Input tax Credit
Reply By SAFETAB LIFESCIENCE:
The Reply:
Dear Experts,
Please reply for my querry dt. 30.01.2018 for the GST REFUND APPLICATION SUBMI

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Mystery of “Time of supply” under JDA Unveiled!
By: – Pragya Rajpurohit
Goods and Services Tax – GST
Dated:- 30-1-2018

Introduction:
Real Estate is an important part of the economy and is accountable for extensive part of development investment, advancement of the nation's infrastructure. The taxation of the real estate segment has also been challenging and litigated in many aspects. There are many open issues in relation to the determination of point of taxation and valuation under both direct and indirect taxes. In this article I have dealt with the determination of time of supply in case of issue of development rights and supply of construction service as consideration under a joint development agreement.
In a Joint Development Agreement (JDA) the land owner gives development rights to the developer/builder to develop the land owned by the landowner. The built up area of the complex shall be shared by the land owner and the builder upon an agreed ratio. The develop

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the land owner by entering into a conveyance deed or similar instrument (e.g. allotment letter)”.
Time of Supply under GST:
Section 13 of the CGST Act, 2017 deals with the provisions relating to the determination of time of supply of services. The time of supply shall be
* Date of issue of invoice or the date of receipt of payment whichever is earlier
* In cases where the invoice is not issued within 30 days of completion of service, it shall be the date of completion of service or the date of receipt of payment whichever is earlier.
* In cases where the time of supply cannot be determined as per the above two clauses, then it shall be the date on which the recipient shows the receipt of services in his books of accounts.
Further it is also relevant to refer to the following definition of “continuous supply of service” under Section 2 (33) of the Act and Section 31 (5) dealing with issue of invoices.
“continuous supply of services” means a supply of services which is provided

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e builder is a continuous supply of service. It may be observed that clauses (a) and (b) of sub section (2) of section 13 are not applicable in this case, as neither any invoice is raised by the builder on landowner, nor any payment received. As per clause (c) the time at which the landowner shows the receipt of service in his books of accounts would be the time of supply. If the landowner is retaining such units for his own use, he would recognise the same as his capital assets and if the landowner is going to again sell such units, he would recognise the same as his stock in trade. So it can be taken that the builder would be liable to pay GST at the time, when the landowner recognises the receipt of units from the builder. However from builder's point of view it would be very difficult to conclude when the landowner recognises receipt of service. Thus the determination of time of supply was no less than a mystery.
These confusions have been resolved by Notification No. 4/2018-Centr

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E Way Bill Department’s “D” eye on Movements
By: – Piyush Jain
Goods and Services Tax – GST
Dated:- 30-1-2018

Interactive FAQs on E Way Bill
What is E-way Bill?
According to Rule 138 of CGST Rules, 2017, every registered person who causes movement of goods of consignment whose value including tax exceeds ₹ 50,000 –
* in relation to a supply; or
for reasons other than supply; or
due to inward supply from an unregistered person,
Shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.
E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. Transport of goods of more than ₹ 50,000 in value cannot be made by a registered person without an e-way bill.
When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

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transporter on the common portal.
Any transporter transferring goods from one conveyance to another in the course of transit 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 kms within the State or Union territory 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.
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.
Whe

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e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, 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 that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01
* The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common po

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or delivery challan, as the case may be; and
a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and m

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all be done through such device readers where the eway bill has been mapped with the said device.
The physical verification of conveyances shall be carried out by the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.
“138C. Inspection and verification of goods.-”
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.
Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any othe

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e-way bill in FORM GST EWB-01 on the common portal in the manner as may be prescribed.
* Where the goods are transported for a distance of less than 10 kms 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 transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state.
Who should generate an e-Way Bill?
* Registered Person – E-way bill must be generated when there is a movement of goods of more than ₹ 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than ₹ 50,000.
Unregistered Persons – Unregistered persons are also required

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istered person in Part A of FORM GST EWB-01
An unregistered person under GST and recipient is registered
Compliance to be done by Recipient as if he is the Supplier.
1. If the goods are transported for a distance of ten kilometers or less, within the same State/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 transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient
Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment.
States that have Notified e-Way Bill?
The following states have notified e-Way bill for mandatory inter-state transport of goods:

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consignment of goods must be in hand.
* If transport is by road – Transporter ID or the Vehicle number.
* If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
Here is a step by step Guide to Generate E-Way Bill (EWB-01) online: Please Share your Mail ID for in detail procedure for generation of E Way Bill with the screenshots of the same.
Note: If the supplier/client is unregistered, then mention 'URP' in the field GSTIN, indicating that the supplier/client is an 'Unregistered Person'.
Item Details: Add the details of the consignment (HSN code-wise) in this section:
* Product name
* Description
* HSN Code
* Quantity,
* Unit,
* Value/Taxable value
* Tax rates of CGST and SGST or IGST (in %)
* Tax rate of Cess, if any charged (in %)
Note: On the implementation of E-way bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST

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Time period for furnishing the details in FORM GSTR-I
KA. NI-2-135/XI-9(42)/17 Dated:- 30-1-2018 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-2-135/XI-9(42)/17-U.P. Act-1-2017-Order(98)-2018
Lucknow : Dated : January 30, 2018
In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), and in supersession of notification No. KA.NI-2-1790/XI -9(42)/17-U.P. Act-1-2017-Order-(83)-2017 dated 24-11-2017, except as respects things done or omitted to be done before such supersession the Governor, on the recommendations of the Council, notifies

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Waives late fee for failure to furnish Return in FORM GSTR-4
KA. NI-2-136/XI-9(42)/17 Dated:- 30-1-2018 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-2-136/XI-9(42)/17-U.P. Act-1-2017-Order(99)-2018
Lucknow : Dated : January 30, 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)

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Governor appoints the 1st day of February, 2018 as the date from which the provisions of serial number 10 and 11 of notification No. KA. NI-2-1359/XI-9(42)/17-U.P. GST Rules 2017-Order-(45)-2017 dated 2010-2017, shall come into force
KA. NI-2-138/XI-9(42)/17 Dated:- 30-1-2018 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-2-138/XI-9(42)/17-U.P. Act-1-2017-Order(10

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Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018
KA. NI-2-139/XI-9(42)/17 Dated:- 30-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
PDF DOWNLOAD
=============
Document 1Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
In pursuance of the provision of clause (3) of Article 348 of the Constitution, the
Governor is pleased to order the publication of the following English translation of
Government notification no. KA.NI.-2-1 39 XI-9(42)/17-U.P. GST Rules-2017-Order-
(102)-2018 dated January
30, 2018.
No.-KA.NI.-2-139
NOTIFICATION
/X1-9(42)/17-U.P.GST Rules-2017-Order-(102)-2018
Lucknow: Dated: January 36, 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

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registration shall not stand amended with
effect from a date earlier than the date of submission of the application
in FORM GST REG-14 on the common portal except with the order of
the Commissioner for reasons to be recorded in writing and subject to
such conditions as the Commissioner may, in the said order, specify.”;
In the said rules, in rule 89, for sub-rule (4), the following sub-rules shall
be substituted and be deemed to have been substituted with effect from
23 October, 2017, namely:-
“(4) In the case of zero-rated supply of goods or services or both without
payment of tax under bond or letter of undertaking in accordance with
the provisions of sub-section (3) of section 16 of the Integrated Goods
and Services Tax Act, 2017 (Act no. 13 of 2017), refund of input tax
credit shall be granted as per the following formula –
Amendment of 5.
rule 95
Refund Amount (Turnover of zero-rated supply of goods + Turnover
of zero-rated
supply of services) x Net ITC +Adjusted Total Turnover

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payment had been received in advance in any period prior to the relevant
period
reduced by advances received for zero-rated supply of services
for which the supply of services has not been completed during the
relevant period
;
(E) “Adjusted Total turnover” means the turnover in a State or a Union
territory, as defined under clause (112) of section 2, excluding –
(a) the value of exempt supplies other than zero-rated supplies
and
(b) the turnover of supplies in respect of which refund is claimed
under sub-rules (4A) or (4B) or both, if any,
during the relevant period;
(F) “Relevant period” means the period for which the claim has been
filed.
(4A) In the case of supplies received on which the supplier has availed
the benefit
of notification No. KA.NI.-2-1696/X1-9(42)/17-U.P. GST
Rules-
2017-Order-(71) -2017 dated 16-11-2017, 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

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fied by the Commissioner, along
with a statement of the inward supplies of goods or services or both
in FORM GSTR-11.”;
in sub-rule (3), in clause (a), the words “and the price of the
supply covered under a single tax invoice exceeds five thousand
rupees, excluding tax paid, if any” shall be omitted;
In the said rules, in rule 96-
(a) in the heading, after the words “paid on goods”, the words “or
services”
shall be inserted and be deemed to have been inserted with
effect from 23 October, 2017;
(b) after sub-rule (8), the following sub-rule shall be inserted and be
deemed to have been inserted with effect from 23 October, 2017,
namely:-
“(9) The persons claiming refund of integrated tax paid on export
ofgoods or services should not have received supplies on which the
supplier
has availed the benefit of notification No. KA.NI.-2-
1696/X1-9(42)/17-U.P. GST Rules-2017-Order-(71) -2017 dated
16-11-2017 or notification No. KA.NI.-2-1663/XI-9(15)/17-U.P.
GST Rules-2017-Order-(73) -2017 date

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ill up Part-B
3
Part-B
1.
Details of Authorised Signatory
First Name
Middle Name
Last Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Male/Female/Others
DD/MM/YYYY
Address line I
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online service in
India.
DD/MM/YYYY
Uniform Resource Locators (URLS) of the website through which taxable services are
provided:
13
1.
2.
3…
Bengaluru West, CGST
Commissionerate
Jurisdiction
Center
Details of Bank Account of representative in India(if appointed)
Account
5
Number
Bank Name
Documents Uploaded
Type of account
Branch
Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field
values in the form
3
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.
hereby declare that I am authorised

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sent Letter with any document in support of the ownership of
the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy.
For shared
properties also, the same documents may be uploaded.
Proof of:
Scanned copy of the passport of the Non-resident tax payer with VISA details. In
case of
Company/Society/LLP/FCNR/ etc. person who 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 is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
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
Concem
– containing the Account No., Name of the Account Holder, MICR and
IFSC and Branch details.
Scanned copy of documents regarding appointment as representative in India, if
applica

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n/Status
Signature of Authorised
1. If authorised signatory is not based in India, authentication through digital
signature
certificate shall not be mandatory for such persons. The
authentication
will be done through Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified
under
section 14 of Integrated Goods and Services Tax Act, 2017.”;
8.
Amendment
of FORM
GSTR-11
9.
In the said rules, in FORM GST REG-13,-
(a)
(b)
in PART-B, at serial no. 4, for the words, “Address of the entity
in State” the words, “Address of the entity in respect of which
the centralized UIN is sought” shall be substituted;
in the Instructions, for the words, “Every person required to
obtain a unique identity number shall submit the application
electronically” the words, “Every person required to obtain a
unique identity number shall submit the application
electronically or otherwise.” shall be substituted;
In the said rules, for FORM GSTR-11, the following f

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otted.
3. For refund purposes only those invoices may be entered on which refund is
sought.”;
7
Amendment 10. In the said rules, for FORM GST RFD-10, the following form shall be
substituted, namely:-
of
Form GST
RFD-10
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund 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)
5. ARN and date of GSTRII
6. Amount of Refund Claim
From To
: ARN Date
:
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 > 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 there

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Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding.
08/2018 Dated:- 30-1-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN : I.P. ESTATE : DELHI-02
F. No. 3(66)/Policy-GST/2017/1427-33
Dated: 30/01/2018
Circular No. 08/2018-GST
(Ref: Central Circular No. 03/2018-GST)
Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding.
References hav

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able on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retained by the manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene.
3. The GST Council in its 25th meeting held on 18.1.2018 discussed this issue and recommended for issuance of a clarification stating that in such transactions, GST will be payable by the refinery on the value of net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol.
4. Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum

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Flyjac Logistics Versus Commissioner of GST And C. Ex, Chennai South Commissionerate
Service Tax
2018 (3) TMI 631 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 30-1-2018
ST/72/2008 – A/40241/2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) And Shri B. Ravichandran, Member (Technical)
Ms. Radhika Chandrasekar, Advocate – For the Appellant
Shri A. Cletus, ADC (AR) – For the Respondent
ORDER
Per: B. Ravichandran
The appellant is aggrieved by the order dt. 31.12.2007 of Commissioner of Service Tax, Chennai.
2. By the impugned order, the original authority confirmed service tax liabilities on the appellant with reference to Cargo Handling Service, Business Auxiliary Service and Goods Transport Agent Services for the period 16.08.2002 to 31.03.2006. Further, certain cenvat credit availed by the appellant on input services were also ordered to be reversed. Penalties under Section 76 & 78 of the Finance Act, 1994 were also imposed on the appellant.
3.1

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ight. “Currency adjustment factor” is a fee collected as a percentage of ocean freight to meet the fluctuation in foreign exchange; “Delivery order fee” is collected from the client to issue delivery order; “Courier charges are” for cost incurred in couriering the documents connected to the shipment; Break bulk fee is for desegregation of cargo. This amount is collected by the liners and charged to the importers; “Freight income” is towards the freight paid by the counterpart in originating country which is collected to the importer with a margin. This margin is shared between logistic company outside India and the appellant; “Transportation charges” again incurred by the counterpart in foreign country for bringing the cargo to the port of export which is collected from the client in India.
3.2 The Ld. counsel submitted that none of these charges are with reference to the physical handling of any of the cargo. They are not cargo handling agents and their core area of work is consolida

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when the matter was pointed out by the officers. Accordingly, praying for invoking provisions of Section 80, Id. Counsel pleaded for setting aside the penalties.
4. The Ld. A.R supports the findings of the lower authorities. He submitted that the appellants are involved in a range of activities which will fall in the overall ambit of “Cargo Handling Service”. The services provided by the appellants are mainly with reference to import cargo and some of the aspects of their activity will specifically fall under such tax entry, though the appellants are engaged in end-to-end operation in clearing the cargo and delivering the same. Regarding non-contest issues, the Id. A.R submitted that the amount was paid only after being pointed out by the officers. Accordingly, the penal consequences will follow. It is also submitted that in respect of reversal of credit, there is no evidence of payment of interest for delayed reversal.
5. We have heard both sides and perused the appeal records.
6.

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l handling of cargo by the appellant. We find that there is no evidence to identify the appellant's activities as “Cargo Handling Agent”. Accordingly, the service tax liability on this account will not survive.
7. Regarding tax liability under BAS for incentives received from liners, we note that the matter stands settled by the Tribunal decision in the case of Bax Global India Ltd Vs CST Chennai vide Final order No.42113/2017 dt. 18.092017. Following the said ratio, we hold that service tax liability of the appellant on this issue cannot sustain.
8. Regarding admitted and paid liabilities on GTA service and ineligible cenvat credit, we note that the amounts have been paid before issue of show cause notice. The fact of payment of interest on delayed reversal of credit needs to be verified by the authorities below. Wherever applicable such interests are to be paid by the appellant which the counsel fairly concedes. She submitted that on factual verification of non-payment of inter

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The Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
EXN-F(10)-05/2018-03/2018-State Tax Dated:- 30-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Notification No. 03/2018-State Tax
No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018
In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January, 2018.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the

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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 by State Governments” means a lottery which is

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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.”;
(vi) 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 I

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s.”;
(vii) 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 rules 46, 46A or 49, in a case where such person is not required to carry an e-way bill under these rules.”;
(viii) 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 notification No. 48/2017-State Tax dated the 20th November, 2017 published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10)-40/2017 dated the 21st November, 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 suppli

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oods 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 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 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

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ication 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,";
(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, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
Provided that where goods

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f 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 eway 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)

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ithin 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 may be, 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 subrule (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 trans

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e been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, 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 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated 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 GST EWB-1 on the basis of invoice or bill of supply or d

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4 hours of generation of the eway 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:
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 good

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) 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 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,

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rs
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
(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
(Am

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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 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 ab

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Waive the amount of late fee FORM GSTR-1.
EXN-F(10)-05/2018-04/2018-State Tax Dated:- 30-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Notification No. 04/2018-State Tax
No.EXN-F(10)-5/2018 Dated: Shimla -2 30th January, 2018
In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/qu

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Waive the amount of late fee FORM GSTR-5.
EXN-F(10)-05/2018-05/2018-State Tax Dated:- 30-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Notification No. 05/ 2018-State Tax
No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018
In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

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Waive the amount of late fee return in FORM GSTR-5A.
EXN-F(10)-05/2018-06/2018-State Tax Dated:- 30-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Notification No. 06/2018-State Tax
No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018
In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this not

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Waive the amount of late fee return in FORM GSTR-6.
EXN-F(10)-05/2018-07/2018-State Tax Dated:- 30-1-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Notification No. 07/2018-State Tax
No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018
In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this noti

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