The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017

The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017
FA-3-08/2018-1-V-(33) Dated:- 7-3-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
=============
Document 1
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र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, –
(i) with effect from the date of publication of this notification in the Official Gazette, in rule
117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted,
namely:-
“(iii) The registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule (2),
submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such
period as extended by the Commissioner, on the recommendations of the Council, for
each of the six tax periods during which the scheme is in operation indicating therein,
the details of supplies of such goods effected during the tax period;”;
(ii) for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods an

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or a courier agency, on an authorization received from the consignor, the
information in Part A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the e-way bill shall be
generated either by the principal or the job worker, if registered, irrespective of the value of
the consignment:
Provided also that where handicraft goods are transported from one State or Union
territory to another State or Union territory by a person who has been exempted from the
requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
shall be generated by the said person irrespective of the value of the consignment.
–
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whether in his own conveyance or a hired one or a public
conveyance, by road, the said person shall 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.
(2A) 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, either
before or after the commencement of movement, furnish, on the common portal, the
information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not
deliver the goods unless the e-way bill required under these rules is produced at the time of
delivery.
(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

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Part B of
FORM GST EWB-01.
296 (2)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
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 transf

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Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign
the e-way bill number to another transporter.
(6)
After e-way bill has been generated in accordance with the provisions of sub-rule (1),
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
296 (3)
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 the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of

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-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 twenty four 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 the unique number generated under sub-rule (1) shall be valid
for a period of fifteen days 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:-
Sl. No.
Distance
(1

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dating the details in Part B of FORM
GST EWB-01, if required.
Explanation 1.-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 and each day shall be counted as the period
expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.— For the purposes of this rule, the expression “Over Dimensional Cargo”
shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional
limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor
Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the recipient or the transporter; or
(b)
recipie

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specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs 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 and for
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
296 (5)
values not exceeding such amount as the Commissioner of State Tax, in consultation
with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may,
subject to conditions that may be specified, notify;
(e) where the goods other than de-oiled cake being transported, are specified in the
Schedule appended to notification No. F A-3-35-2017-1-V(63) dated the 30th June,
2017 as amended from time to tim

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o
time;
(k) any movement of goods caused by defence formation under Ministry of defence as
a consignor or consignee;
(1) where the consignor of goods is the Central Government, Government of any State
or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from
the place of the business of the consignor to a weighbridge for weighment or from
the weighbridge back to the place of the business of the said consignor subject to
the condition that the movement of goods is accompanied by a delivery challan
issued in accordance with rule 55.
Explanation. The facility of generation, cancellation, updation and assignment of e-way bill
shall be made available through SMS to the supplier, recipient and the transporter, as the case
may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply t

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n physical form or the e-way bill number in
electronic form or mapped to a Radio Frequency Identification Device embedded on
to the conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of
movement of goods by rail or by air or vessel.
(2) 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.
(3) 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.
(4) The Commissioner may, by notification, require a class of transporters to obtain a
uniqu

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oper officer to intercept any
conveyance to verify the c-way bill in physical or electronic form for all inter-State and intra-
State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at
places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where the e-
way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised 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 other officer after
obtaining necessary approval of the Commissioner or an officer authorised by him in this
behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Ins

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e said information in FORM GST EWB-04 on the common
portal.”;
(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM
GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
296 (7)
E-Way Bill No.
E-Way Bill date
Generator
Valid from
“FORM GST EWB-01
(See rule 138)
E-Way Bill
:
-1
296 (8)
Valid until
PART-A
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
GSTIN of Supplier
A.1
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
Reason for
A.9
Transportation
PART-B
Vehicle Number for
B.1
Road
Transport Document
Number/Defence
Vehicle No./
Temporary Vehicle
Registration
No./Nepal or Bhutan
Vehicle Registration
B.2
No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum t

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, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
296 (9)
Code
1
Description
Supply
2
Export or Import
3
4
5
Sh
Job Work
SKD or CKD
Recipient not known
10
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others.
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
:
Consolidated E-Way Bill Date
:
Generator
Vehicle Number
Number of E-Way Bills
E-Way Bill Number
296 (10)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry Number
Name of person in-cha

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¯à¤ªà¥à¤°à¤¦à¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
FORM GST INV – 1
(See rule 138A)
–
Generation of Invoice Reference Number
Date:
Details of Consignee (Shipped
Details of Recipient (Billed to)
to)
GSTIN or UIN, if
available
Name
Address
State (name and code)
Type of supply-
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 7 मार्च 2018
296 (13)
Export
Supplies made to SEZ
Deemed export
State or
Descri
Central
tax
Union
Integra
ted tax
Cess
Sl.
ption
HS
Qty Un Price
Total
Disco
territory
Таха
it
(per
valu
unt, if
tax
No. of
N
ble
unit)
e
any
Goods
value
A
Rate
t. te

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