GST – States – 30/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 30/ST-2-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Haryana Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter, called the said rules), in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted. 3. In the said rules, in rule 7, in the Table, – (a) in serial number 1, in column number (3), for the words one per cent. , the words half per cent of the turnover in the State shall be su
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thstanding 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 authorised to be sold in State(s) other than the organising State also; and (c) Organising State has the same meaning as assigned
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ces 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. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
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ansport 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. . 10. In the said rules, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Haryana Government, Excise and Taxation Department, notification No. 115/ST-2, dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Haryana Government, Excise and Taxation Department, notification No. 117/ST-
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(1), for the words an exporter , the words an exporter of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (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 and shall be deemed to be substituted with effect from 23rd October, 2017; (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 and shall be deemed to be substituted with effect from 23rd October, 2017; (d) for sub-rule (9), the following sub-rules shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017, namely:- (9) The application for refund of integrated tax paid on the services exported out of India sha
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ished 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. In the said rules, for rule 138, the following rule shall be substituted and shall be deemed to be substituted 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 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 alongwith such other information as may be required at the common portal and a unique number shall be generated on the said portal: Provided that where goods are sent by a principa
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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 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 hand
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ss 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 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 con
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d the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior
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nce with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part
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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 Central Goods and Services Tax Rules or rule 138 of Goods and Services Tax Rules of any State or Union Territory shall be valid in the State. (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 States as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may notify; (e) where the g
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th 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) ; 13. In the said rules, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted and shall be deemed to be substituted with effect from the 1st February, 2018. 14. In the said rules, 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 and shall be deemed to be substituted with effect from the 1st February, 2018. 15. In the said rules, 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 (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and ces
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o. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; 16. In the said rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted and shall be deemed to be substituted 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-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes.- 1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore 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 Docu
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