The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018

The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018
282/2018/4(120)/XXVII(8)/2018/CT-12 Dated:- 24-3-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
=============
Document 1
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In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to order the publication of the following English translation of the
Notification No 282-/2018/4(120)/XXVII(8)/2018/CT-12 dated 24 Marc

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hereinafter referred to as the Principal Rules), with effect
from the 07th day of March, 2018, in sub-rule (4), in clause (b), for
sub-clause (iii) set out in column-1, the following sub-clause set
out in column-2, shall be substituted, namely:-
Column-1
Existing sub-clause
(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
at the end of 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.
Column-2
Hereby substituted sub-clause
(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 Commissione

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d a
unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker
located in any other State, the e-way bill shall be generated by the principal irrespective of
the value of the consignment:
Provided further that where handicraft goods are transported from one State to
another 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.
Explanation 1. For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the Government of Uttarakhand Finance section-8, notification
No 801/2017/9(120)/XXVII(8)/2017 dated 12th October, 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

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ll of Lading, as the case may be.
(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 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, as the case may be 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 transpor

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he supplier, the recipient and the transporter on the
common portal.
(5)
Where the goods are transferred from one conveyance to another, the consigner or
the recipient, who has provided information in Part- A of the FORM GST EWB-01, or
the transporter shall, before such transfer and further movement of goods, update the details
of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten
kilometers within the State from the place of business of the transporter finally to the place
of business of the consignee, the details of 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 once t

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the basis of invoice or bill of supply or delivery challan, as the case may
be, 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, the information in Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator.
(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

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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 B of FORM GST EWB-01.
Explanation. 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 twenty-
four hours.
(11) The details of e-way bill generated under sub-rule (1) 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) recipient, if registered, where the information in Part A of FORM GST EWB-
01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall
communicate hi

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of such goods and within such areas in the State as the
Commissioner of State tax, in consultation with the Principal Chief Commissioner/
Chief Commissioner of Central tax may notify;
(e) where the goods, other than de-oiled cake, being transported are specified in the
Schedule appended to notification No.518/2017/9(120)/XXVII(8)/2017 dated 29th
June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III of
the Act.
–
Explanation. The facility of generation and cancellation of e-way bill may also be made
available through SMS.
ANNEXURE
[(See rule 138 (14)]
S.
No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
2.
Keros

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n 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 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 re

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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 GSTEWB-
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 t

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ded also that where the goods are transported for a distance of upto fifty
kilometers within the State 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 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

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movement of the 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
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 goods carried in the
conveyance is more than fifty thousand rupees, t

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e 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.
Distance
Validity period
No.
(1)
(2)
(3)
1.
Upto 100 km.
One day in cases oth

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me 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) recipient, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall
communicate his acceptance or rejection of the consig

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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, other than de-oiled cake, being transported, are specified in the
Schedule appended to Notification No. 518/2017/9(120)/XXVII(8)/2017 dated 29th
June, 2017 of Government of Uttarakhand Finance section-8 as amended from time
to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol),
natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule
III of the Act;
(h) where the goods are being transportedââ¬â
(i) under customs bond from

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sported 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.
(1)
Description of Goods
(2)
Liquefied petroleum gas for supply to household and non
1.
domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal
4.
(Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other
ar

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Commissioner.
(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
(b) a copy of the e-way bill in physical form
or the e-way bill number in electronic form
or mapped to
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

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rge of the conveyance to
carry the following documents instead of
the e-way bill-
INV-1.
(4) The Commissioner may, by notification,
require a class of transporters to obtain a
unique Radio Frequency Identification
Device and get the said device embedded on
to the conveyance and map the e-way bill to
the Radio Frequency Identification Device
prior to the movement of goods.
(5) 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 (a)tax invoice or bill of supply or bill of
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of
supply.
Amendment
Rule 138B
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of
supply.”;
in 5. For rule 138B of

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nd 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
readers where the e-way bill has been where the e-way bill has been mapped with
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 officer after
obtaining necessary approval of the
Commissioner or an officer authorised by
him in this behalf.
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

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ing 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, unless
a specific information relating to evasion of
tax is made available subsequently.
Amendment in 7.
Rule 138D
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 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 of the “Principal Rules”,

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le 138)
E-Way Bill
A.1
A.2
GSTIN of Supplier
A.3
A.4
A.5
Place of Dispatch
GSTIN of
Recipient
Place of Delivery
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
Reason for
A.9
Transportation
PART-B
Vehicle Number
B.1
for Road
B.2
Transport
Document
Number/Defence
Vehicle No./
Temporary
Vehicle
Registration
No./Nepal or
Bhutan Vehicle
Registration No.
Notes:
1. HSN Code in column A.8 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 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 Numbe

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r Bill of Supply or Delivery
Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State tax
Cess
Penalty payable
Integrated tax
Central tax
State tax
Cess
Details of Notice
Date
Number
Summary of findings
ÃÂ¨Â³ÃÂ¨Â§Ãâ¢ââ¬Å¾Ãâ¢ââ¬¡
E-Way Bill Number
Approximate Location
of detention
Period of detention
FORM GST EWB-04
(See rule138D)
Report of detention
Name of Officer in-
(if known)
charge
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

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med refund of the integrated tax paid on
supplies in respect of which refund is
claimed.
Signature
Name –
Designation Status
Column-2
Hereby substituted
“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 / Statusââ¬;
Amendment in 10. With effect from the 07th day of March, 2018, in FORM GST
FORM
GST
RFD-01A
RFD-01A of the “Principal Rules”, for the
DECLARATION[second proviso to section 54(3)], the
following DECLARATION shall be substituted, namely:-
Column-1
Existing
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 ha

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