The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-I-81 Dated:- 30-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASHTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: August 30, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement,- (1) These rules may be called the Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Provisions of,.
(i) rule 2, 3, 4, 5, 6, 7, 8, 11, 12, and 13 of these amendment rules shall be deemed to have come into force with effect from 01.07.2017; and
(ii) rule 9, 10, and 14 of these amendment rules shall come into force on such date as the State Government may, by notification in the Official Gazett
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e 124,- The existing rule 124 of the said rules shall be substituted by the following, namely-
“124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017,”
6. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017”
7. Substitution of rule 126.- The existing rule 126 of the said rules shall be substituted by the following, namely:-
“126, Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be
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mon portal.
(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.
(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 in Part-B of Form GST EWB-01 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, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment
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shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
(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) Any transporter transferring goods from one conveyance to another in the course of transit 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 kilometres 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.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transp
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en furnished by an unregistered supplier 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, either directly or through a Facilitation Centre notified by the Commissioner, 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.
(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 the goods have to be transported, as mentioned in column (2) Of the said table:
Table
S.N.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
O
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l.
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two 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 rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State 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, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner o
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2
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
Other live animal such as Mammals, Birds, Insects
6.
0106
7.
0201
Meat of bovine animals, fresh and chilled.
8.
0202
9.
0203
10.
11.
12.
0204
0205
0206
Meat of bovine animals frozen [other than frozen and put up in unit
container]
Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
5
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1)
(2)
(3)
13.
0207
14.
0208
15.
0209
16.
0209
17.
0210
18
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meat of
heading 0304
Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or
chilled.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1)
(2)
(3)
26.
0403
27.
0406
28.
0407
29.
0409
30.
0501
31.
0506
32.
0507-90
33.
0511
34.
6
sweetening matter, excluding Ultra High Temperature (UHT) milk
Curd; Lassi; Butter milk
Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
Birds' eggs, in shell, fresh, preserved or cooked
N
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hilled.
Cucumbers and gherkins, fresh or chilled.
Leguminous vegetables, shelled or unshelled, fresh or chilled.
7
tak
S.
Chapter or
Description of Goods
Heading or
No.
Sub-heading
or Tariff
item
(1)
(2)
43.
0709
44.
0712
45.
0713
46.
0714
47.
0801
48.
0801
49.
0802
50.
0803
51.
0804
52.
0805
53.
0806
54.
0807
55.
0808
56.
0809
57.
0810
Other vegetables, fresh or chilled.
(3)
Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
Dried leguminous vegetables, shelled, whether or not skinned or split.
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
Coconuts, fresh or dried, whether or not shelled or peeled
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, wheth
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14
Peel of citrus fruit or melons (including watermelons), fresh.
59.
9
All goods of seed quality
60.
0901
Coffee beans, not roasted
61.
0902
62.
0909
63.
0910 11 10
64.
0910 30 10
65.
1001
66.
1002
67.
1003
68.
1004
69.
1005
70.
1006
71.
1007
72.
1008
73.
1101
74.
1102
Unprocessed green leaves of tea
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
Fresh ginger, other than in processed form
Fresh turmeric, other than in processed form
Wheat and meslin [other than those put up in unit container and
bearing a registered brand name]
Rye [other than those put up in unit container and bearing a registered
brand name]
Barley [other than those put up in unit container and bearing a
registered brand name]
Oats [other than those put up in unit container and bearing a registered
brand name]
Maize (corn) [other than those put up in unit container and bearing a
registered brand name]
Rice [other than those put up in unit container and bearing a regist
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the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
All goods of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
Linseed, whether or not broken, of seed quality.
Rape or colza seeds, whether or not broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
Other oil seeds and oleaginous fruits (i.Ä™. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
Mango kernel, Niger seed, Kokam) whether or not broken, of seed
quality.
Seeds, fruit and spores, of a kind used for s
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nly known as
Murki
Bread (branded or otherwise), except pizza bread
96.
1905
Pappad
97.
1905
98.
2201
99.
100.
2201
2202 90 90
101. 2302, 2304,
2305, 2306,
2308, 2309
102.
2501
103.
2835
Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
Non-alcoholic Toddy, Neera including date and palm neera
Tender coconut water other than put up in unit container and bearing a
registered brand name
Aquatic feed including shrimp feed and prawn feed, poultry feed and
cattle feed, including grass, hay and straw, supplement andhusk of
pulses, concentrates andadditives, wheat bran and de-oiled cake
Salt, all types
Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
Human Blood and its components
104.
3002
105.
3006
All types of contraceptives
106.
3101
All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
11
S.
Chapter or
Descriptio
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ing atlases,
wall maps, topographical plans and globes, printed
Silkworm laying, cocoon
121.
5001
122.
5002
Raw silk
123.
5003
Silk waste
124.
5101
Wool, not carded or combed
125.
5102
Fine or coarse animal hair, not carded or combed
126.
5103
Waste of wool or of fine or coarse animal hair
127.
52
Gandhi Topi
128.
52
Khadi yarn
12
S.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1).
(2)
129.
5303
130.
5305
131.
63
132.
6703
133.
6912 00 40
134.
7018
135.
8201
136.
8445
137.
8446
138. 8802 60 00
(3)
Jute fibres, raw or processed but not spun
Coconut, coir fibre
Indian National Flag
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay k
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oleum gas for supply to household and non
domestic exempted category (NDEC) customers
Kerosene oil sold under PDS
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 (Chapter
71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
Currency
Used personal and household effects
152.
153.
154.
Coral, unworked (0508) and worked coral (9601)
99
10. Insertion of new rule.- After the rule 138, so substituted and before the existing
rule 139 of the said rules, the following new rules shall be inserted, 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 carry,-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to
a Radio Frequency Identification Device embedde
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where
circumstances so warrant, the Commissioner may, by notification, require the person-in-
charge of 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) a delivery challan, where the goods are transported for reasons other than by
way of supply.
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 or the e-way bill number in physical 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 carr
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sion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.- Where
a vehicle has been intercepted and detained for a period exceeding thirty minutes, the
15
transporter may upload the said information in Form GST EWB-04 on the common
portal.”
11.
Substitution of Form GST ENR-01.- The existing Form GST ENR-01
appended to the said rules shall be substituted by the following, namely:-
“Form GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAŃ
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(iii) Transport services
(ii) Godown
(iv) Cold Storage
4. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(iii) Company
5. Particulars of Principal Place of Business
(ii) Partnership
(iv) Others
(a)
Address
Building No. or Flat
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of)
9. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
For Office Use:
Enrolment No.
Date-
Signature
Name of Authorised Signatory
12. Substitution of Form GST RFD-01.- The existing Form GST RFD-01 appended
to the said rules shall be substituted by the following, namely:-
“Form-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
registered person and other registered taxable person)
1. GSTIN /
Temporary ID
2.
Legal Name
3.
Trade Name, if
any
17
4. Address
5.
Tax period
From
To.
(if applicable)
6.
Amount of
Act
Tax
Interest Penalty
Fees
Others
Total
Refund Claimed
(Rs.)
Central tax
State / UT
tax
Integrated tax
Cess
Total
7.
Grounds of
(a)
Excess balance in Electronic Cash Ledger
refund claim
(select from drop
(b)
Exports of services- with payment
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of Account No.
account
9.
Whether Self-Declaration filed by Applicant u/s 54(4),
Yes
No
if applicable
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 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
DECLARATION
[section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC
availed on goods or services used for making ‘nil' rated or fully exempt supplies.
Signature
Name –
Designation Status
DECLARATION
[rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer
has not availed of the input tax credit of the tax paid by the applicant, covered under this refund
claim.
Signature
Name –
Designation Status
DECLARATION
19
[rule 89(2
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tion
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief and
nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
20
20
Annexure-1
Statement -1
[rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
(Amount in Rs.)
Maximum refund
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
Adjusted
total turnover
Net input tax
credit
amount to be claimed
rated supply of
[(1×4+3)-2]
goods
2
3
4
5
Statement-2
[rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
No.
Date Value
Taxable
value
BRC/FIRC
Amt. No. Date
Integrated tax Integrated Net
involved in tax involved Integrated
debit note, if in credit
tax
1 2 3 4 5
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–
note, if
10)
any
any
12 3 4 5 6 7 8 9 10 11
Statement-5
[rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services
(G/S)
Shipping bill/ Bill of export/
Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A
[rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of
tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated Net input tax credit
supply of goods and
Adjusted total
turnover
Refund amount
services
(1×2+3)
2
22
3
4
Statement-6
[rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
Date:
(Amount in Rs.)
GSTIN/Details of invoices covering transaction considered as intra-State Transaction which were held inter State
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furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
23
23
Place:
Date:
–
Note This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
54 of the Act.
Instructions
1. Terms used:
(a) B to C:
(b) EGM:
From registered person to unregistered person
Export General Manifest
(c) GSTIN:
Goods and Services Tax Identification Number
(d) IGST:
(e) ITC:
Input tax credit
(f) POS:
Integrated goods and services tax.
Place of Supply (Respective State)
(g) SEZ:
Special Economic Zone
(h) Temporary ID:
Temporary Identification Number
(i) UIN:
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
application.
4. Acknowledgement in Form GST R
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ory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of export
of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. “Turnover of zero rated supply of goods and services' shall have the same meaning as
defined in rule 89(4).”;
rules,-
13. Amendment in Form GST TRAN-2.- In Form GST TRAN-2 appended to the said
(a) in serial number 4, for the existing expression “appointment date”, the expression
“appointed date” shall be substituted; and
(b) in serial number 5, for the existing expression “credit on”, the expression “credit
of” shall be
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ode
Description
1
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-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
26
Form GST EWB-03
(See rule 138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill 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 or UT tax
Cess
27
22
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
Form GST EWB-01
(See rule 138D)
Report of detention
E-Way Bill Num
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. 12(46)FD/Tax/2017-pt.-1-81]
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for publication of
this notification in part 4(c) of today's extra ordinary Gazette. It is requested that 10 copies of this
notification may be sent to this Department and 10 copies along with bill may be sent to the
Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please ensure that soft copy in
CD is same as hard copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST Council
Secretariat, New Delhi.
4. Commissioner, State Tax, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Additional Chief Secretary, Finance.
7. PS to Principal Secretary, Law.
8. PS to Secretary, Finance (Reven
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