The Meghalaya Goods and Service Tax (Second Amendment) Rules, 2018
ERTS(T) 79/2017/516-12/2018-State Tax Dated:- 7-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1
2.85
FFICE
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 12/2018 – State Tax
Dated Shillong, the 7th March, 2018.
No. ERTS(T) 79/2017/516 – In exercise of the powers conferred by section 164 of the
Meghalaya
Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and
Services Tax
Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Second Amendment)
Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the
State Government
may notify.
2. In the Meghalaya Goods and Services Tax Rules, 2017, –
(i) with effect from the date of pu
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for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
THE
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
COMMISSIONber will be generated on the said portal:
OPProvided that the transporter, on an authorization received from the registered person,
RECEIPlay furnish information in Part A of FORM GST EWB-01, electronically, on the common
portal along with such other information
as may be required at the common portal and a
20 MAR
2018
12256-57
* MEGHALAYA, SILLONG
ETC
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 Part A of FORM G
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xtraordinary, Part IIA, vide number 221 dated the 21st
November, 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.
(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 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
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ption, 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 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 s
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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.
(5A) The consignor or the 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 after 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 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),
where multiple consignments are
intended to be transported in one conveyance, the
t
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tor or courier
agency.
(8) 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 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.
(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 u
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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
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.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the i
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ll 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 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
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 being transported, as specified in the Schedule appended to
notification No. ERTS(T)65/2017/2
dated the 29th June, 2017 Published in the Gazette
of Meghalaya Extraordinary
Part-IIA No. 89 dated 5.7.2017 as amended from time to
time, other than de-oiled cake;
(f) where the goods being t
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dated
31.10.2017,.
(k) Where the goods being transported are consigned by the Defence Group under the
Ministry of Defence,
Government of India;
(1) Where the consignor of goods is Government or a local authority for transport of
goods by rail.
(m) Where empty cargo containers are being transported.
(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 to househ
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Provided that nothing contained in this sub-rule shall apply in case of movement of
goods by rail.”;
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
empowered by him in this
behalf may authorise 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
.
138C. Inspection and verification of goods.- (1) A summary report of every inspection of
goods in transit shall be recorded online
by the proper officer in Part A of FORM GST
EWB-03 within twenty four
hours of inspection and the final report in Part B of 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, no further physical
verification of the said conveyance
shall be carried out again in the State,
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cial 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 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. 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
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-
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e 138D)
Report of detention
Name of Officer in-charge (if known)
Date
Time
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
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
Descri
r. ption
SUNS
N of
0.
Goods
Ð
HSN
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Decmed export
Central
ce
Qt U
1
y.
D
nit
er
Egete
Pri
State or
tax
Integrat
ed tax
Cess
To
UT tax
Disco Tax
tal
(p
unt, able
val
if any valu
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A
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mt
mt R
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at
at
at
at
e
e
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Freight
Insurance
Packing and Forwarding
Charges etc.
Total
Total Invoice Value (In figure)
Total Invoic
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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”.
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 79/2017/516-A
Copy to:-
Dated Shillong, the 7th March, 2018
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of
the Additional Chief Secretary.
5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New
Delhi-1100
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