Rajasthan Goods and Services Tax (Amendment) Rules, 2018
F.12(46)FD/Tax/2017-Pt.-IV-158 Dated:- 23-1-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: January 23, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services
Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules
further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan
Goods and Services Tax (Amendment) Rules, 2018.
(2) Save otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. Amendment of rule 3.- In sub-rule (3A) of rulÄ— 3 of the Rajasthan Goods and
Services Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expr
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(4) of rule 24 of the said rules, for the existing
expression, “31st December, 2017”, the expression “31st March, 2018” shall be substituted.
6. Insertion of new rule.- After the existing rule 31 and before the existing rule 32 of
the said rules, the following new rule 31A 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.
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(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 Sta
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s 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.”.
8. Amendment of rule 54.- In rule 54 of said rules, after the existing sub-rule (1) and
before the
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ed to the Input Service Distributor;
(iii)
(iv)
(v)
(vi)
(vii)
taxable value, rate and amount of the credit to be transferred; and
signature or digital signature of the registered person or his authorised
representative.
name, address and Goods and Services Tax Identification Number of the
Input Service Distributor;
(b) The taxable value in the invoice issued under clause (a) shall be the same as the
value of the common services.”.
9. Insertion of new rule 55A.- After the existing rule 55 and before the existing rule
56 of said rules, the following new rule 55A 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.”.
10. Amendment of rule 89.- The existing sub-rule (4A) and (4B) of
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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 (i),vide number G.S.R.
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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.”
11. Amendment of rule 96.- In rule 96 of the said rules, with effect from 23rd
October, 2017,-
(a) in sub-rule (1), for the existing expression “an exporter”, the expression “an exporter
of goods” shall be substituted;
(b) in sub-rule (2), for the existing expression “relevant export invoices”, the expression
“relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the existing expression “the sys
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inary, 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 (i), vide number G.S.R
1299 (E) dated the 13th October, 2017.”;
12. Substitution of rule 138.- The existing rule 138 of said rules shall be substituted by
the following, with effect from 1st February, 2018, 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 inw
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it in the notification number
F.12(46)FD/Tax/2017-Pt-II-86 dated the 15th September, 2017.
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 gener
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his own conveyance or a hired one or through a transporter, he or the transporter may, at their
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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 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
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e 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 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 p
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cipient 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 can not 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
S. N.
Distance
Va
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ORM GST EWB-01
has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in PART-A of FORM GST EWB-01
has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case may be, shall
communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, 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
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he facility of generation and cancellation of e-way bill may also be made
available through SMS.
00
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S. No.
(1)
1.
2.
3.
4.
5.
ANNEXURE
[(See rule 138 (14)]
Description of Goods
(2)
Liquefied petroleum gas for supply to household and
non domestic exempted category (NDEC) customers
Kerosene oil sold under PDS
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious
stones; precious metals and metals clad with precious
metal (Chapter 71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601).
”
13. Amendment of rule 138B.- In proviso to sub-rule (3) of rule 138B of the said
rules, with effect from 1st February, 2018, for the existing expression “carried out by any”, the
expression “carried out by any other” shall be substituted.
14. Amendment of FORM GST RFD-01A.- In FORM GST
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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
Invoice details
Shipping Integrated Tax Cess Integrated Integrated
bill/ Bill
tax and
tax and
recipient
of export/
cess
Endorsed
involved
invoice by
SEZ
in debit
cess
involved
in credit
Net
Integrated
tax and
cess
(8+9+10–
note, if
note, if
11)
any
any
No. Date Value No. Date Taxable Amt.
Value
123456789 10 11 12
10
”
15. Substitution of Form GST EWB-01 and GST EWB-02.- The existing Form GST
EWB-01 and Form GST EWB-02 shall be substituted by the following, with effect from 1st
February, 2018, 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-
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Bill No. :
Consolidated E-Way Bill Date:
Generator
:
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Vehicle Number
Number of E-Way
Bills
E-Way Bill Number
16. Amendment of Form GST EWB-03.- In Form GST EWB-03, with effect from 1st
February, 2018, for the existing expression “UT”, where ever occurring, the expression “Union
territory” shall be substituted
17. Amendment of Form GST INV-1.- In Form GST INV-1, with effect from 1st
February, 2018, for the existing expression “UT”, the expression “Union territory” shall be
substituted.
[F.12(46)FD/Tax/2017-Pt.-IV-158]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for.
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is
requested that 10 copies of this notification may be sent to this Department and 10
copies along with
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