Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017
27 /2017 – State Tax Dated:- 30-8-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.27 /2017 – State Tax
Date: 30thAugust, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Sixth Amendment) Rules, 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. In the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), –
(i) for rule 138, the following shall be
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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 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 less than ten kilometres within the State or Union territory from the place of
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ransfer 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 or Union territory 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 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 FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the valu
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ed by the Commissioner, within 24 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
Sr. no.
Distance
Validity period
(1)
(2)
(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 eway 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 the e-way bill, the transporter may generate another e-way bill after updating
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nything 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, air cargo 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 (14) 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.
Dipa Basnet
Secretary
Commercial Taxes Division
Finance, Revenue & Expenditure Deptt.
FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II
=============
Document 1(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated
(a)
where the goods being trans
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106
7.
0201
Meat of bovine animals, fresh and chilled.
8.
0202
9.
0203
10.
0204
11.
0205
12.
13.
0206
0207
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 in unit
container]
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
4
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
14.
0208
15.
0209
16.
0209
17.
0210
18.
3
19.
0301
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
26.
0403
27.
0406
28.
0407
29.
0409
30.
0501
31.
05
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ed 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 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
Natural honey, other than put up in unit container and bearing a registered
brand name
Human hair, unworked, whether or not washed or scoured; waste 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
5
32.
0507 90
33.
0511
S.
Cha
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fresh or chilled.
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, 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
(Citru
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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 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 a
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ds of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled
Description of Goods
(3)
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.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
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alm 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
All types of contraceptives
Description of Goods
or Tariff item
(1)
106.
(2)
3101
107.
3304
108.
3825
109.
3926
110.
4014
111.
4401
112.
4402
113. 4802/4907
114. 4817/4907
115.
48/4907
116.
4907
117.
4901
118.
4902
119.
4903
(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 charcoa
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d 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
Description of Goods
136.
137.
8445
8446
138.
8802 60 00
S.
Chapter or
No.
Heading or
Sub-heading
or Tariff item
(1)
(2)
139.
8803
140.
9021
141.
92
142.
9603
143.
9609
144.
9610 00 00
Slates
145.
9803
(3)
Parts of goods of heading 8801
Hearing aids
Indigenous handmade musical instruments
Muddhas made of sarkanda and phool bahar
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8, 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 carryۥ
(2)
(a)
(b)
the invoice or bill of supply or delivery challan, as the case may be; and
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.
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 basis of
the
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aState 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 eway
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 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.
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 r
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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. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery.
4. Reason for Transportation shall be chosen from one of the following:
Code
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
13
14
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Invoice or Challan or Bill Date
Invoice or Challan or Bil
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tracts Reverse Charge
Attracts TCS
Attracts TDS
Export
GSTIN of operator
GSTIN of TDS Authority
Supplies made to SEZ
Deemed export
Description HS Qty. Uni
Sr.
No.
of Goods
N
Price
Tota
Discoun
t
(per
t, if any
Taxabl
e value
Central tax
State or UT
tax
Integrated Cess
tax
unit)
valu
Rate Amt.
e
Rate Amt. Rate Am Ra A
te mt
t.
18
Total
Freight
Insurance
Packing and Forwarding Charges etc.
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(iii) in the principal rules to FORMS, –
I.
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) Wareh
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s and Services Tax Network” has informed me that identity information would
only be used for validating identity of the Aadhaar holder and will be shared with Central Identities
Data Repository only for the purpose of authentication.
8. List of documents uploaded
(Identity and address proof)
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-
20
Signature
Name of Authorised Signatory
22
II.
with effect from the 1st day of July, 2017 for “FORM GST RFD-01″, the
following FORM shall be substituted and shall be deemed to be have been
substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered
person and other registered taxable person)
1.
GSTIN/
Temporary ID
2.
Legal Name
3.
Trade Na
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for which invoice has not been issued (tax paid on
advance payment)
Tax paid on an intra-State supply which is subsequently held to be
inter-State supply and vice versa(change of POS)
Excess payment of tax, if any
Any other (specify)
(j)
(k)
(1)
8.
Details of Bank
account
Name of
Address
bank
of
IFSC
Туре
of Account No.
account
branch
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if
applicable
☠Yes
No
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
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on, the
incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause
(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
23
10. Verification
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
Annexure-1
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
Turnover of
inverted rated
supply of goods
Tax payable on Adjusted total Net input tax
such inverted
rated supply of
turnover
credit
goods
1
2
3
Statement- 2 [rule 89(2)(c)]
Ref
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pplies made to SEZ unit or SEZ Developer (on payment of tax)
GSTIN of
recipient
Invoice details
Shipping bill/
Bill of export/
Integrated Tax
Endorsed
invoice by SEZ
No. Date Value No.
Date
Taxable
Value
Amt.
Integrated
tax
involved in
debit
note, if
any
(Amount in Rs.)
Integrated
Net
tax
involved in
Integrated
credit
note, if
tax
(8+9-
10)
any
2
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
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
Adjusted total
Refund amount (1×2÷3)
supply of goods and
turnover
services
25
25
1 2 3 4
Statement-6 [rule
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e) GSTIN/ Temporary ID
(in words)
for the tax
period , the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the books of account and other relevant records
and returns particulars maintained/ furnished by the applicant.
26
Signature of the Chartered Accountant/Cost Accountant:
Name:
Membership Number:
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:
(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
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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 GSTR1
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 89(4).”;
III.
with effect from the 1st day of July, 2017, in “FORM GST TR
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