Chhattisgarh Goods and Service Tax (Second Amendment) Rules, 2018
F-10-9/2018/CT/V (22)-12/2018-State Tax Dated:- 7-3-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
=============
Document 1
186 (14)
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Naya Raipur, the 7th March 2018
NOTIFICATION
No. 12/2018 State Tax
No. F-10-9/2018/CT/V (22).- In exercise of the powers conferred by section 164 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further
to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
2.
(1)
(2)
These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment)
Rules, 2018.
Save as otherwise provided in these rules, they shall come into force on such date as the State
Government may, b
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ignment value exceeding fifty thousand rupeesââ¬â⬢
(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 on the common portal and a unique number will be generated on
the said portal:
Provided that the transporter, on an authorization received from the registered person, may
furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with
such other information as may be required on the common portal and a unique number will be
generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, on an authorization received from the consignor, the information in
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nt of Chhattisgarh, published in the
(2)
(3)
(4).
(5).
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186 (15)
Gazette of Chhattisgarh (Extraordinary), vide number 420, dated the 22th September, 2017 as amended
from time to time.
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 and
shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt
and taxable supply of goods.
Where the goods are transported by the registered person as a consignor or the recipi
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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 registered person or, the transporter may, at his option, generate and carry
the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his
own conveyance or a hired one or through a transporter, he or the transporter may, at their 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 upto fifty 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
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nd further movement of goods, update the details of conveyance in the e-way bill on the
common portal in Part B of FORM GST EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers 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 the conveyance may not be updated in the e-way bill.
186 (16)
(5A)
(6)
(7)
(8)
(9)
(10)
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The consignor or the recipient, who has furnished the information in Part-A of FORMGST
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 the consignment:
Provided that after the details of the conveyance have b
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pect of inter-State supply, generate the e-way bill in FORM GSTEWB-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 to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator
or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such
e-commerce operator or courier agency.
The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered
supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an
unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile
number or the e-mail is available.
Where an e-way bill has been generated under this rule, but goods are either not tr
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ver
Dimensional Cargo
One additional day other than Over
Dimensional Cargo
One day in case of Over Dimensional
Cargo
One additional day in case of Over
Dimensional Cargo:
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186 (17)
Provided that the Commissioner may, on the recommendations of the Council, by notification,
extend the validity period of an e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, including trans-
shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter
may extend the validity period after updating 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 whichthe e-way
bill has been generated an
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ay be, shall communicate his
acceptance or rejection of the consignment covered by the e-way bill.
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, or the time of delivery of goods whichever is earlier, it shall be deemed
that he has accepted the said details.
The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules, 2017 or Goods
and Service Tax Rules of any other State or Union territory shall be valid in the State.
Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
where the goods being transported are specified in Annexure;
(14)
(a)
(b)
(c)
(d)
(e)
(f)
where the goods are being transported by a non-motorised conveyance;
where the goods are being transported from the customs port, airport, air cargo complex and
land cu
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ply of goods being transported is treated as no supply under Schedule III of the
Act;
186 (18)
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where the goods are being transportedââ¬â
(h)
(i)
âââ¬Å¡Â¬
(j)
(k)
(1)
e
(m)
(n)
(ii)
under customs bond from an inland container depot or a container freight station to a
customs port, airport, air cargo complex and land customs station, or from one
customs station or customs port to another customs station or customs port, or
under customs supervision or under customs seal.
where the goods being transported are transit cargo from or to Nepal or Bhutan.
where the goods being transported are exempt from tax under notification No. 7/2017-State
Tax (Rate), dated 28th June 2017 and notification No. 26/2017-State Tax (Rate) dated 23rd
September, 2017.
any movement of goods caused by defence for
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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)”;
for rule 138A, the following rules shall be substituted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The
person in charge of a conveyance shall carryââ¬â⬢
(a)
the invoice or bill of supply or delivery challan, as the case may be; and
(b)
a copy of the e-way bill in 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:
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vice embedded on to the conveyance and map the
e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the
Commissioner may, by notification, require the person-in-charge of the conveyance to carry the
following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b)
(iv)
(v)
(vi)
a delivery challan, where the goods are transported for reasons other than by way of supply.”;
for rule 138B, the following rule shall be substituted, namely:-
“138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept any conveyance
to verify the e-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 instal
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FORM GST EWB-
03 shall be recorded within three days of such inspection.
(2)
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 other State or Union
territory, no further physical verification of the said conveyance shall be carried out
again in the State, unless a specific information relating to evasion of tax is made
available subsequently.”
for rule 138D, the following rule shall be substituted, namely:-
“138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has
been intercepted and detained for a period exceeding thirty minutes, the transporter may
upload the said information in FORM GST EWB-04 on the common portal.”
186 (20)
(vii)
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for FORM GST EWB-01, FORM GST
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ll of Entry.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or
Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill
of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Place of dispatch shall indicate the PIN Code of place of dispatch.
6.
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186 (21)
Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column
A.1 or, as the case may be, A.3
7.
Reason for Transportation shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
4
Job Work
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)
Con
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rritory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
E-Way Bill Number
Approximate Location of
detention
Period of detention
Name of Officer in-charge
Date
Time
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186 (23)
FORM GST EWB-04
(See rule 138D)
Report of detention
(if known)
186 (24)
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
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FORM GST INV 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if
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LARATION[second proviso to section 54(3)], the following shall be substituted, namely :-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not
claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”;
(ix) with effect from the date of issue of this notification, in FORM GST RFD-01A, for the
DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not
claimed refund of the integrated tax pa
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