Goods and Services Tax

GST – States – G.O.Ms.No. 66 – Dated:- 31-3-2018 – GOVERNMENT OF TELANGANA REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 66 Dated: 31-03-2018 NOTIFICATI­ON In exercise of the powers conferred by section 146 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) and in supersession of the notification issued vide reference 1st cited above, except as respects things done or omitted to be done before such supersession, the State Government hereby notifies www.gst.gov.in as the Common Go

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GST – States – G.O.Ms.No. 67 – Dated:- 31-3-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 67 Dated: 31-03-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In the Telangana Goods and Services Tax Rules, 2017,- (i) with effect from 7th March 2018, in rule 117, in sub-rule (4), in clause (b), for subclause (iii), the following shall be substituted, namely:- (iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the p

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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 at 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 registered, irr

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, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM 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 the goods unless the e-way bill required under these rules is produced at the ti

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the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by 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 (EBN) shall be made available to the supplier, the recipient and the transporter on t

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een 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, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in resp

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ported 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. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day in cases other than Over Dimensional

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tion 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 may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejecti

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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, as specified in the Schedule appended to notification No. 2/2017- State tax (Rate) in G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017 published in the Gazette of Telangana, Extraordinary, Part-I, number 191/A, dt. 30-06-2017, 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; (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 transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to ano

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or to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.. Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (96

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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 information furnished in FORM GST 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 entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. ; (iv) with effect from 7th March 2018 for rule 138B, the following r

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l of the Commissioner or an officer authorised by him in this behalf. ; (v) with effect from 7th March 2018 for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. (vi) with effect from 7th March 2018 for rule 138D, the following rule shall be substituted, n

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xpayers 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 Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3 7. Reason for Transportation shall be chosen from one of the following:- Code 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

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rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union Territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory

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GST – States – 10/2018-State Tax (Rate) – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 31st March 2018 NOTIFICATION Notification No. 10/2018-State Tax (Rate) No.GST-1018/C.R.29/Taxation-l.-In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Sendees Tax Act, 2017 (Mah, XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification of the Finance Department, No. MGST- 1017/C.R. 103 (7) / Taxation- 1 [No.8/2017 – State Tax (Rate)], dated the 29th June 2017, publ

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GST – States – 13/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 13/2018-State Tax No. GST-1018/C.R.12/Taxation-1.-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby rescinds the Notification of the Maharashtra Gov

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GST – States – 12/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 12/2018-State Tax. No.GST-1018/C.R.04/Taxation-1.- In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on such date as the state government may, by notification in the Official Gazette, appoint. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) For rule 138, the following rule shall be substituted, namely :- 138. Information to be furnished prior to commencement of movement of goods and generation of e-wa

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ation 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 registered, irrespective of the value of the consignment : Provided also that where handicraft goods are transported from one State or union territory to another State or union territory 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. Explanation1.-For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Maharashtra, Financ

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nveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM 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 the goods unless the e-way bill required under these rules is produced at the time of delivery. (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

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ere 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 (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consignor 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 Par

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e (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 may be 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, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-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 : Provided that where the goods to be transported are suppl

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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. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof there after One additional day other than Over Dimensional Cargo 3. Upto 20 km. One day in case of Over Dimensional Cargo 4. For every 20 km. or part thereof there after One additional day in case of Over Dimensional Cargo : Provided that, the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods

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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 may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods

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n-1, [No. 2/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B No. 182, dated the 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 ; (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 transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal ; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under

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for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation.-The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; (ii) for rule 13

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on 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 information furnished in FORM GST 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 entry ; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. ; (iii) for rule 138B, the following rule shall be substituted, namely :- 138B. Verification of documents and conveyan

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r rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. ; (v) for rule 138D, the following rule shall be substituted, namely:- 138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been intercepted and detained for a peri

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n the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by Railways or Airway Bill Number or Bill of Lading Number. 4. Place of delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code 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 Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Numb

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rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (vii) with effect from the 7th March 2018, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substitu

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GST – States – 14/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 14/2018-State Tax No. GST-1018/C.R. 30/Taxation-1.-In exercise of the powers conferred by section 164 of Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall deemed to have come into force on 23rd March 2018. 2. In the Maharashtra Go

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uantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted ; (iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely :- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but Authority is of the op

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; (vi), in rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely :- Explanation.-For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of goods by rail does not include cases where leasing of parcel space by Railways takes place. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note.-The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B dated the 22nd June 2017, vide Notification No. MGST. 1017/C.R. 90/Taxation-1, dated 22nd June 2017, and were last amended vide Finance Department Noti

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Goods and Services Tax – 06/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 11/2018-Union Territory Tax – Dated 21-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 6/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 319(E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 20

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Goods and Services Tax – 05/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 9/2018-Union Territory Tax – Dated 18-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 5/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 318(E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 201

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Goods and Services Tax – 04/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 8/2018-Union Territory Tax – Dated 18-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 4/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 317(E).-In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 2017

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Goods and Services Tax – 03/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 7/2018 – Union Territory Tax – Dated 18-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 3/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 316(E).-In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 20

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Goods and Services Tax – 02/2018 – Dated:- 31-3-2018 – Rescinded Vide Notification No. 10/2018-Union Territory Tax – Dated 21-05-2018, w.e.f. 25th day of May, 2018 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 2/2018-Union Territory Tax New Delhi, the 31st March, 2018 G.S.R. 315(E).-In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 201

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Goods and Services Tax – GST – Dated:- 30-3-2018 – Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common

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Goods and Services Tax – Started By: – ashok amin – Dated:- 30-3-2018 Last Replied Date:- 15-4-2018 – Dear Experts,What is the procedure for giving intimation of tax invoice numbers to the department under GST regime for the next accounting year 2018-19 ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to rule 48 (3) of CGST Rules, 2017 The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. There is specific column in GSTR 1 return for this purpose. Please refer to Column 13. This means you have to intimate the serial number of invoices for each month not once in a year. – Reply By Ganeshan Kalyani – The Reply = Intimation of number of invoices is

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Common Portal System. Hence no need of giving intimation manually to the Range Officer. Earlier practice in Central Excise/Service Tax is a matter of bygone era. Every item of work is being computerized as well as online through Common Portal System. Slowly and gradually the whole departmental work will be paperless. – Reply By Ganeshan Kalyani – The Reply = Returns are online filed online in GSTN which means all the data has been collected by the department on monthly / quarterly basis. number of Invoices issued during the period is also furnished in the return hence the department is receiving the information on periodical basis. Thus manual submission of information as regard invoice series is not called for . – Reply By YAGAY AND SUN –

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Goods and Services Tax – Started By: – SUNIL ADDANKI – Dated:- 30-3-2018 Last Replied Date:- 7-5-2018 – IAM DOING BUDINESS IN TAMILNADU AND IAM PURCHASING GOODS FROM ANDHRA PRADESH AND SENDING GOODS DIRCTLY FROM ANDHRA PRADESH TO MAHARASHTRASUPPLIER IN ANDHRA RAISE INVOICE DIRECTLY TO TAMILNADU.NOW MY DOUBT IS WHETHER HE SHOULD RAISE THE E WAYBILL TO COIMBATORE OR MAHARASHTRA.PLEASE LET ME KNOW – Reply By Rajagopalan Ranganathan – The Reply = sir, The supplier at Andrapradesh supply the goods t

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 30-3-2018 Last Replied Date:- 7-5-2018 – Dear Experts,Kindly request you guide or provide us the HSN/SAC codes for the Freight incl Duties,trials,Mold CIF Cost,Sample cost,tool management cost so as to enable us to raise debit note . Please guide us.Thanks & Regards,S.Ramakrishnan – Reply By KASTURI SETHI – The Reply = HSN is meant for goods and services. Accounting services are covered under HSN 99631. Freight is not se

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 30-3-2018 Last Replied Date:- 4-4-2018 – Definition Section 2(68) of Central Goods and Services Tax Act, 2017 ( Act for short) defines the expression job work as any- treatment; or process undertaken by a person on goods belonging to another person and the expression job worker shall be construed accordingly. Whether any activity is covered within the scope of job work or not, would have to be determined on the basis of facts and circumstances of each case. Sending of goods by the Principal Section 143 of the Act provides the procedure for the job work. The principal should be a registered person. A registered person may send any inputs or capital goods to a job worker for job work and from there subsequently and to another job worker and likewise without payment of tax. This is subject to such conditions as may be prescribed. The principal shall- bring back inputs, after completion of job work, within one year of thei

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t of duty the sending of goods is not a supply. Deemed supply If the time frame of one year or three years for bringing back or further supplying the inputs or capital goods is not adhered to, the activity of sending the goods for job work shall be deemed to be a supply by the principal on the day when the said inputs/capital goods were sent out by the principal on the day when the said inputs/capital goods were sent out by him. If the inputs or capital goods are neither returned nor supplied from the job worker s place of business within the specified period, the principal would issue an invoice for the same and declare such supplies in his return for that particular month in which the time period has expired. The interest for the intervening period shall also be payable on the tax. If such goods are returned by the job worker after the stipulated period, the same would be treated as a supply by the job worker to the principal and the job worker would be liable to pay tax if he is lia

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from that of the principal. The circular clarifies that the job worker is required to obtain registration only if his aggregate turnover, to be computed on all India basis, in a financial year exceeds the specified threshold limit (Rs.20 lakhs or ₹ 10 lakhs in case of special category of States except Jammu & Kashmir) in case both the principal and the job worker are located in the same State. Where the principal and the job worker are located in different States, the job worker is required to be registered compulsorily under the provisions of section 24(i) of the Act which provides compulsory registration of suppliers making any inter-State supply of services. However exemption from registration has been granted in case the aggregate turnover of inter-State supply of taxable services does not exceed ₹ 20 lakhs or ₹ 10 lakhs vide Notification No. 10/2017-Integrated tax, dated 13.10.2017. As such the circular clarifies that the job worker is to obtain registration

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ing that being sent from one job worker to another job worker) shall be sent under the cover of a challan issued by the principal. The said challan shall contain the details as specified in Rule 55. The job worker should send one copy of the challan received by him from the principal while returning the goods of the principal after carrying out the job work. In case the goods after carrying out the job work are sent in piecemeal quantities by a job worker to another job worker or to the principal, the challan issued originally by the principal cannot be endorsed. A fresh challan is required to be issued by the job worker. Endorsement of challan Where goods are sent from one job worker to another job worker, the goods may move under the cover of a challan issued either by the principal or by the job worker or the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating the quantity and description of goods being sent. This pro

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n respect of goods sent to a job worker or received from a job worker or sent from one job worker to another job worker by 25th day of the month succeeding the quarter or within such period as may be determined by the Commissioner. The circular clarifies that it is the responsibility of the principal to include the details of all challans relating to goods sent by him to one or more job worker or from one job worker to another and its return there from. E-way bill Rule 138 provides that an e-way bill is required to be generated by every registered person who causes movement of goods of consignment value exceeding ₹ 50,000/-. The third proviso to Rule 138 provides that the e-way bill shall be generated by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal located in one State/Union territory to a job worker located in any other State/Union territory. The circular clarifies the e-way bill shall be generate

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ker, the circular clarifies that the time, value and place of supply would have to be determined in the hands of the principal irrespective of the location of job worker s place of business. The invoice should have to be issued by the principal. In case of exports directly from the job worker s place of business, the LUT or bond shall be executed by the principal. Input tax credit The circular clarifies that the input tax credit would be available to the principal, irrespective of the fact whether the inputs or capital goods are received by the principal and then sent to the job worker for processing etc., or whether they are directly received at the job worker s place of business without being brought to the premises of the principal. The job worker is also eligible to avail input tax credits used by him in supplying the job work services if he is registered. – Reply By Ashwarya Agarwal – The Reply = Very nicely explained sir. – Reply By YAGAY AND SUN – The Reply = nice work done. – A

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 30-3-2018 – The provision in relation to rectification of mistake are contained in section 161 of CGST Act, 2017 dealing with rectification of mistakes or errors apparent from record. What is 'mistake apparent from record The phrase mistake apparent from record has not been defined under the GST Act. It means an obvious mistake. There are detailed provisions provided for this concept under section 154 of Income Tax Act, 1961. The 'term mistake' in legal perspective can be understood to mean the following: (a) Misreading a clear provision is a mistake (b) Application of a wrong provision of Act (c) Applying an inapplicable provision (d) Overlooking a mandatory pro

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ings of rectification of mistake apparent from record. Rectification of apparent mistakes from record Section 161 of the GST Act deals with rectification of mistake or errors apparent from record. It provides that the authority who has issued any decision, order, summon, notice or any certificate may rectify any mistake apparent from record in such documents. Such rectification by such authority can be done: (a) Suo-moto by such authority (b) On bringing to notice of such authority by GST official (c) On bringing to notice by the affected person. Time limit for rectification of any mistake/error apparent from record Rectification of any mistake/error apparent from record can be done within a period of three months of issuance of such docume

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y in the nature of correction of a clerical, arithmetical error or mistake arising from any accidental slip or omission. Rectification effecting increase of liability of taxpayer In cases where the result of making the correction results in increasing the liability or reducing the refund of a taxable person, It can be done only after following the principles of natural justice. Without giving notice to affected person and without giving him an opportunity of hearing, no such rectification can be effected. Substantive rectification in document while rectifying error While correcting any mistake under section 161, no rectification can be made in the substantive portion of the document. In the garb of correcting the mistake, the competent auth

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GST – States – S.O. No. 28-16/2018-State Tax – Dated:- 30-3-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th March, 2018 Notification No. -16/2018 – State Tax S.O. – 28 Dated – 30th March, 2018- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act)read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry

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GST – States – S.O. No. 31-14/2018-State Tax – Dated:- 30-3-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th March, 2018 Notification No. -14/2018 – State Tax S.O. – 31 Dated – 30th March, 2018- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 23rd March 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017,- (i) in rule 45, in sub-rule (1), after the words, where such goods ar

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e principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may

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aken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipien

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GST – States – S.O. No. 29-12/2018 State Tax – Dated:- 30-3-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th March, 2018 Notification No. -12/2018-State Tax S.O. – 29 Dated – 30th March, 2018-In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 7th March, 2018 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) with effect from 7th March 2018,in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- (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), submit

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nerated 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 ecommerce 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 ecommerce 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 registered, irrespective of the value of the consignment: Provided also that where handic

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d tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM 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 the goods unless the e-way bill required under these rules

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fty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, 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 (EBN) shall be made available to the supplier, the recipient a

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s of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, 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 may be 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, the transporter, except in case of transportation of goods by railways, ai

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t 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. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day other tha

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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 consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acc

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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. 2/2017 – State tax (Rate) dated the 29th June, 2017 published in the Gazette of Jharkhand, Extraordinary, vide S.O 32, dated the 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; (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 transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs statio

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a distance of twenty kilometers from the place of the business of the consignor to a weigh bridge for weighment or from the weigh bridge 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. S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effec

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f 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 information furnished in FORM GST 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 entry; or (b) a delivery challan, where the goods are transported for reasons other than byway of supply. ; (iv) for rule 138B, the following rule shall be s

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sioner or an officer authorised by him in this behalf. ; (v) for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. ; (vi) for rule 138D, the following rule shall be substituted, namely:- 138D. Facility for uploading information regarding detention of vehic

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for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code 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 Consolidated E-Way Bill No. : C

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of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (viii) with effect from the date of publication of this notification in the Official

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GST – States – 905/ST-II – Dated:- 30-3-2018 – ORDER Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Haryana Goods and Service Tax Rules, 2017. In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Commissioner of State Tax, on the recommendations of the Co

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GST – States – 42/ST-2 – Dated:- 30-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th March, 2018 No. 42/ST-2.-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 45, in sub-rule (1), after the w

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worker to another or are returned to the principal. . 3. In the said rules, in rule 127, in clause (iv), for the word, tenth , the words, tenth day shall be substituted. 4. In the said rules, in rule 129, in sub-rule (6), for the words, as allowed by the Standing Committee , the words, as may be allowed by the Authority shall be substituted. 5. In the said rules, in rule 133, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for

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GST – States – 43/ST-2 – Dated:- 30-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th March, 2018 No. 43/ST-2.-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby appoints the 1st day of April, 2018, as the date from which the provisions of rule 3 [except clause (7)] and rules 4, 5, 6, 7 and 8 of Haryana Government, Excise and Taxation Department, notification No. 33/ST-2,

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GST – States – 45/ST-2 – Dated:- 30-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th March, 2018 No. 45/ST-2-In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table

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Goods and Services Tax – Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore – Notification – TMI Updates – Highlights

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