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

The Madhya Pradesh Goods and Service Tax (Amendment) Rule, 2017
FA-3-57/2017-1-V-(97) Dated:- 30-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
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€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
(2) Save as otherwise provided in these rules, they shall come into force on such date
as the State Government may, by notification in the Official Gazette, appoint.
2. Substitution of rule 138.- In the Madhya Pradesh Goods and Services Tax Rules, 2017
(hereafter in this notification referred to as the principal rules), –
(i) for rule 138, the following shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees-
(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 in Part A of FORM GST EWB-01, electronically, on the common portal.
(2) Where the goods are transported by the registered person as

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952 (1)
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 less than ten
kilometres 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 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

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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-02maybe generated by him on the said common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM
GSTEWB-01 on 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.
952 (2)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, Ã

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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):
Table
Sr. no.
(1)
Distance
(2)
Validity period
(3).
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of e-way bill, the transporter may generate
another e-way bill after updating the details in Part B of FORM GSTEWB-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 da

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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 goods within such areas as are notified under clause
(d) of sub-rule (12) of rule 138 of the Goods and Services Tax Rules of the concerned
State.
Explanation. The facility of generation and cancellation of e-way bill may also be made
available through SMS.
S.
Chapter or
No. Heading or
Sub-heading
or Tariff
item
ANNEXURE
[(See rule 138 (14)]
Description of Goods
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
(1)
(2)
(3)
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
6.
01

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…गस्त 2017
Description of Goods
(1)
(2)
14.
0208
15.
0209
16.
0209
17.
18.
0210
19.
0301
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
25
22 22
0403
0406
(3)
Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other than frozen and put up in unit
container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked [other than put up in unit
containers]
Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
containers
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting
2.5%]
Live fish.
Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
Fish

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of
human hair
All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised; powder
and waste of these products
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
Semen including frozen semen
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (5)
73.
Chapter or
Description of Goods
No.
Heading or
Sub-heading
or Tariff
item
(1)
(2)
34.
6.
35.
0701
36.
0702
37.
0703
38.
0704
39.
0705
40.
0706
41.
0707
42.
0708
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
(3)
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
Potatoes, fresh or chilled.
Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other alliaceous vegetable

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, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
Bananas, including plantains, fresh or dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
Grapes, fresh
Melons (including watermelons) and papaws (papayas), fresh.
Apples, pears and quinces, fresh.
Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
Custard-apple (ata), Bore, Lichi, fresh.
952 (6)
S.
Chapter or
No.
Heading or
Sub-heading

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t 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 registered
brand name]
Grain sorghum [other than those put up in unit container and bearing a
registered brand name]
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
registered brand name]
Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
Cereal grains hulled
Flour, of potatoes [other t

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90.
1213
91.
1214
92.
93.
94.
95.
1301
1404 90 40
1701 or 1702
1904
96.
1905
97.
1905
98.
2201
99.
100.
2201
2202 90 90
101. 2302, 2304,
2305, 2306,
2308, 2309
102.
2501
103.
2835
104.
3002
105.
3006
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.e. 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 sowing.
Hop cones, fresh.
Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh or chilled.
Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed

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itives, 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
All types of contraceptives
952 (8)
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff
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Description of Goods
item
(1)
(2)
106.
3101
107.
3304
108.
3825
109.
3926
110.
4014
111.
4401
112.
4402
(3)
All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Municipal waste, sewage sludge, clinical waste
Plastic bangles
Condoms and contraceptives
Firewood or fuel wood
Wood charcoal (including shell or nut charcoal), whether or not
agglomerated
113. 4802/4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold

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ocessed 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 knives, hedge shears, timber wedges and
other tools of a kind used in agriculture, horticulture or forestry.
Amber charkha
Handloom [weaving machinery]
Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff
item
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (9)
Description of Goods
Parts of goods of heading 8801
Hearing aids
(3)
Indig

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rsmiths' wares and other
articles (Chapter 71)
Currency
Used personal and household effects
Coral, unworked (0508) and worked coral (9601)
3. Insertion of new rule.- in the principal rules, after rule 138 and before rule 139, the
following 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 embedded on to the conveyance in such
manner as may be notified by the Commissioner.
952 (10)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
(2) A registered person may obtain an Invoice Reference Number from the common
portal by uploading, on the said

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ill 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 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
verific

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ion 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
transporter may upload the said information in FORM GST EWB-04 on the common
portal.”;
4. Addition of new forms.- After the existing FORM GST CPD-02 of the principal rules, the
following new forms shall be added, namely:-
“FORM GST EWB-01
(See Rule 138)
E-Way Bill
PART-A
A.1 GSTIN of Recipient
A.2 Place of Delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
A.7 Reason for Transportation
A.8 Transport Document Number
PART-B
B. Vehicle Number
Notes:
1. HSN Code in column A.6 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.
Tran

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lared quantity of goods
Declared value of goods
Brief description of the discrepancy
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (13)
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
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See Rule138D)
E-Way Bill Number
Report of detention
Approximate Location
of detention
Period of detention
Name of Officer in- (if known)
charge
Date
Time
952 (14)
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”àÂ

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2017
Substitution of FORM GST ENR-01.- in the principal rules to FORMS, –
with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following Form
shall be substituted and shall be deemed to be have been substituted, 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) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(iii) Transport services
4.
(ii) Godown
(iv) Cold Storage
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(iii) Company
5.
Particulars of Principal Place of Business
(a) Address
Building No. or Flat No..
(ii) Partnership
(iv) Others
Floor No.
Name of the
Road or Street
Premises or Building
City or Town or Locality or
Taluka or Block
Village
District
State
Latitude
PIN Code
Longitude
(b)
Contact Information (the email address and mobil

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any other order
(i)
Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
(ii)
Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
(f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax).
(g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h) Recipient of deemed export
(i) Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued (tax paid on advance payment)
(j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa (change of POS)
(k) Excess payment of tax, if any
(1) Any other (specify)
8. Details of Bank Account (to be auto populated from R

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or fully exempt supplies.
Signature
Name –
Designation or Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
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
952 (19)
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been
reported in statement of inward supplies filed in Form GSTR-2 for the tax for which refund is
being claimed and the amount does not exceed the amount of input tax credit availed in the
valid return filed for the said tax period.
Signature
Name –
Designation Status
I/We
SELF-DECLARATION [rule 89(2)(I)]
(Applicant) having GSTI

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e 89(5)]
Refund Type: ITC accumulated due to inverted tax structure
Signature of Authorised Signatory
(Name)
Designation/ Status
Turnover of
inverted rated
supply of goods
Tax payable on
such inverted
rated supply of
goods
Adjusted
total turnover
Net input tax
credit
1
2
3
4
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Maximum refund
amount to be claimed
[(1×4÷3)-2]
5
Sr. No.
Invoice details
No.
Date
Value
Integrated tax
Taxable
BRC/FIRC
Integrated tax Integrated tax
Amt.
No.
Date
involved in
value
debit
note, if
involved in
credit note, if
Net
Integrated
tax
any
1
2
3
4
5.
6
7
8
9
any
10
(6+9 – 10)
11
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
952 (21)
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type:
Export without payment of Tax-Accumulated ITC
Sr. No.
No.
Invoice details
Date
Value
1
2
3
4
Good

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 Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤â€¦Ã Â¤â€”स्त 2017
Sr. No.
Invoice details
(G/S)
Goods/ Services Shipping bill/ Bill of export/ Endorsed
invoice no.
No.
Date
Value
No.
Date
1
2
3
4
S
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
Turnover of zero rated
Net input tax credit
Adjusted total
supply of goods and
services
turnover
Refund amount
(1×2÷3)
2
3
Statement-6 [rule 89(2)(i)]
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 Section 77 (1) and (2), if any: Order No:
GSTIN/
UIN
Details of invoices covering transaction considered as intra-State /
inter-State transaction earlier
Order Date:
Transaction which were held inter State /
intra-State supply subse

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ed on to any other person. This certificate is based on
the examination of the Books of Accounts, and other relevant records and Returns particulars
maintained/furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
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:
(c) GSTIN:
(d) IGST:
(e) ITC:
(f) POS:
From registered person to unregistered person
Export General Manifest
Goods and Services Tax Identification Number
Integrated goods and services tax
Input tax credit
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 ap

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the turnover in a State or a Union territory, as defined
under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated
supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-
1. and GSTR-2.
11. BRC or FIRC details will be mandatory 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 8

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