Notification under section 68 of RGST Act, 2017 read with Rule 138 of RGST Rules, 2017 regarding e-way Bill.
F.12(46)FD/Tax/2017-Pt.-IV-145 Dated:- 18-12-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, Dated: December 18, 2017
In exercise of the powers conferred by section 68 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with rule 138 of the Rajasthan Goods and Services Tax Rule, 2017, the State Government, on being satisfied that it is necessary in the public interest so to do, hereby notifies as under, namely:-
(1) Every registered person who causes movement of taxable goods, as mentioned in Annexure appended to this notification, from a place outside the State to a place within the State or from a place within the State to a place outside the State, where consignment value exceeds fifty thousand rupees,-
(i) in relation to a supply; or
(ii
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ber or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
Description
1.
Supply
2.
Export or Import
3.
Job Work
4.
SICD or CKD
5.
Recipient not known
6.
Line Sales
7.
Sales Return
8.
Exhibition or fairs
9.
For own use
10.
Others.
(2) When 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 electronically on the portal after furnishing vehicle number in PART- B of the said format of e-way bill.
(3) Where the e-way bill is not generated under clause (2) above and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part-B
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PART-B.
Explanation: 1. 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 information in Part-A of e-way bill shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the portal.
(5) 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 portal:
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter fin
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oods.
(8) Registered supplier may utilize the information furnished in Part-A of e-way bill in the format as provided in clause (1) on the portal to furnish details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in e-way bill he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated, 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 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 the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of2017).
(10) An e-way bill or a consolidated e-way bill generated under this notification shall be valid for t
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ted as twenty-four hours.
(11) The details of e-way bill generated under this notification shall be made available to the recipient, if he is a registered person, on the portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to clause (II) above does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this notification 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 notification, no information shall be required to be furnished in the following circumstances, namely:-
(a) where the goods being transported are other than those specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyan
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cause detention or seizure and penalty under section 129 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017).
ANNEXURE
1.
All kinds of furniture including moulded furniture,
2.
All kinds of lubricants.
3.
All kinds of mattresses, cushion, pillows, all types of sheets, and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses,
4.
All kinds of toilet & washing soap and detergents.
5.
All types of bearings.
6.
All types of sanitary goods including sanitary pipes and fittings.
7.
All types of electrical goods including UPS and CVTS.
8.
Butter & Deshi Ghee.
9.
Computers, its software, peripherals and accessories including storage devices,
10.
Cooling equipments including air conditioners and refrigerators.
11.
Non-ferrous metals, alloys and wires thereof.
12.
Dry fruits including Clove, Cardamom, Pepper and betel nut.
13.
Raw or refined edible oil and Hydrogenated vegetable Oil.
14.
Electron
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