Goods and Services Tax

The Maharashtra Goods and Services Tax (Second Amendment) Rules, 2018.
12/2018-State Tax Dated:- 31-3-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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 follow

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he 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, 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 consig

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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 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 per

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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 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 P

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n 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, 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

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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 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 a

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sional 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 rejection within seventy two hours of the details being made available to him on the comm

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ner 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 Finance Department Notification No. MGST. 1017/C.R.-103 (1) /Taxation-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 o

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ment of any State or a local authority for transport of goods by rail ;
(m)where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation.-The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
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 prec

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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 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 fo

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ner 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 other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(iv) 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 agai

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nt Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes :-
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by Railways or Airway Bill Number or Bill of Lading 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

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of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See 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

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in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”.
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 Notification No. MGST.1018/C.R. 14 / Taxation-1, dated the 24th January 2018 [Notification No. 03/2

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The MGST Rules (Third) Amendment, 2018
14/2018-State Tax Dated:- 31-3-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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 provid

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t the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity 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 t

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y of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(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 2

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Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep
06/2018 Dated:- 31-3-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
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

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Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Daman and Diu
05/2018 Dated:- 31-3-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
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 Territor

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Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Dadra and Nagar Haveli
04/2018 Dated:- 31-3-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
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

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Notify the irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods the Union Territory of Chandigarh.
03/2018 Dated:- 31-3-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
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

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Notify that irrespective of the value of the consignment, no e-way bill shall be required the movement of goods Union Territory of Andaman and Nicobar Islands.
02/2018 Dated:- 31-3-2018 Union Territory GST (UTGST)
GST
UTGST
UTGST
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 exe

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E-Way Bill System User Manual
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 portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters.
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Document 1
2018
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国务
RFid
GST
NATION
TAX
MARKET
E-Way Bill System
User Manual
National Informatics Centre
New Delhi
NATION
TAX
MARKET
E-Way Bill

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ompletely Knocked Down
EBN
e-way bill Number
EWB
e-way bill
GSP
Goods and Services Tax Suvidha Provider
GST
Goods and Services Tax
GSTIN
Goods and Services Tax Identification No
GSTN
Goods and Services Tax Network
GSTR-1
Goods and Services Tax Form -1
HSN
Harmonized System of Nomenclature
ICT
Information and Communication Technology
IGST
Integrated Goods and Services Tax
IT
Information Technology
MIS
Management Information System
NIC
National Informatics Centre
OTP
One Time Password
PAN
Permanent Account Number
QR
Quick Response
RFID
Radio-Frequency identification Device
SGST
State Goods and Services Tax
SKD
Semi Knocked Down
SMS
Short Message Service
URL
Uniform Resource Locator
VAT
Value added Tax
User Manual
Release Date: 26/03/18, Version: 1.2
Page 4
NATION
TAX
MARKET
NIC
E-Way Bill System
1. Introduction
1.1 Background
Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very
signif

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lders of e-Way Bill system under GST.
1.3 Scope
The scope of this document covers:
•
Explaining the features of the e-Way Bill system.
•
Activities of various stake holders.
•
Registering and enrolling for the e-Way Bill system.
•
Processes involved in generation of web based e-Way Bill.
•
Enabling the various modes of the e-Way Bill generation.
•
Managing the sub-users by the stake holders.
1.4 URL or Web site address
https://ewaybillgst.gov.in
User Manual
Release Date: 26/03/18, Version: 1.2
Page 5
NATION
TAX
MARKET
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E-Way Bill System
2. e-Way Bill System
2.1
2.1.1
Waybill under Earlier VAT system
In order to monitor the bulk trade which necessarily takes place through trucks, it was
mandated under VAT that each such consignment shall be accompanied by a 'Delivery Note'
which were issued from the VAT offices to the taxpayers. At the end of every month the
taxpayer had to submit an utilisation statement of the form

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ul and efficient system of prevention of tax
evasion on one hand and an e-Governance initiative that provided the speedy and efficient
services to the taxpayers on the other hand. This system was introduced and used by number
of states.
2.2 e-Way Bill System under GST
Unique Selling Proposition (USP) of Goods and Services Tax is One Nation- One Tax – One Market.
Introducing a separate way bill for each State under the GST system would definitely complicate the
compliance and in turn affect the business of the taxpayers and transporters. Such a system of separate
e-Way Bill for each State would result in hindrance of movement of goods and free trade from one
State to another. The State and Central Government officers will also find it difficult to cross-verify
such e-Way Bills if generated independently by each State. A new process is thus required which
would ensure that a taxpayer, prior to movement of goods via a conveyance, would inform each
transaction's details to the

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ice 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.
The details of e-Way Bill generated shall be made available to the recipient, if registered, on
the common portal, who shall communicate his acceptance or rejection of the consignment
covered by the e-Way Bill.
The information furnished while generating e-Way Bill such as 1) GSTIN of recipient, 2)
Place of delivery, 3) Invoice Number, 4) invoice date, 5) Value of goods, 6) HSN code, etc.
shall be made available to the registered supplier on the common portal who may utilize the
same for furnishing details in FORM GSTR-1.
An officer authorised by the State can 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.
A summary report of every inspection of goods in transit shall be recorded online by the
proper officer in specified format within twenty four hours of

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-Way Bills and reject the e-Way Bills generated by other party
against his/her name, if it does not belong to him/her.
Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other party
against his/her name, if it does not belong to him/her.
Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle
numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.
2.6 The Benefits
The major benefits are as follows:
•
•
•
The traders need not visit tax offices to collect and submit the Way Bill forms as used to be
done in VAT regimes in some states.
–
Average waiting time at mobile squad reduces drastically – As the verification of the e-Way
Bill is done with the common portal, it will speed up the process of verification and allowing
the vehicle to pass faster.
Self-policing by traders.

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ces – The number of checks and balances have been introduced as per the
requirements so that errors/mistakes of the users are eliminated.
Multiple modes for e-Way Bill generation – This system support different modes of e-Way
–
Bill generation. The user can register the mode of e-Way Bill generation and use them for e-
Way Bill generation.
• Creating own masters · The user has a provision to create his own masters like customers,
suppliers, products and transporters. The system facilitates to use them while generating the e-
Way Bill.
•
•
•
•
.
•
Managing sub-users – The taxpayer or registered person can create, modify and freeze the
sub-users for generation of the e-Way Bill and assign them to his employees or branches as
per need. This system also facilitates him to assign the roles/activities to be played by the sub-
user on the system.
Monitoring the e-Way Bills generated against me The system facilitates the r

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through the web and SMS
about the various activities like new notifications, rejected EWB, verified EWB, etc.
QR bar code on the e-Way Bill – The QR code on the e-way bill helps for easier and faster
verification of the e-Way Bill by the tax officers.
Integrating with RFID for tracking the movement of the e-Way Bill – The provision has been
made to integrate with the RFID for tracking the movement of e-Way Bill by the tax officers,
without stopping the vehicle on the road.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 9
NATION
TAX
MARKET
E-Way Bill System
NIC
3.
Registering and Enrolling for e-Way Bill Systems
There are four stakeholders who have some stake in the movement of the consignment from one place
to another and hence on the e-Way Bill. They are suppliers, recipients, transporters and tax officers.
The suppliers, recipients and transporters want to see that the consignment moves from source to
destination without any hurdles and tax officers

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wing
screen will be displayed.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 10
NATION
TAX
MARKET
код
Home
GOODS AND SERVICES TAX
E-WAY BILL SYSTEM
E-Way Bill System
Lawsâ–¾
How to Use â–¼
Search
Contact Us
Registrationâ–¾
Welcome to Tax Payers and Transporters. Have a nice e-waybill operations
Now, One Nation One e-Waybill for movement of goods throughout the country
â–  Website Policy
â–  GST Common Portal
âš« Security Policy
â–  Disclaimer
. Central Board of Excise
.State Tax Websites
This site can be best viewed in Firefox 43.5 and above,IE 11 and above,chrome 45 and above. To check your browser version click here
â–  National Portal
â–  National Informatics Centre
â–  Goods and Service Tax Network
Figure 1: E-way bill Portal.
NIC
Login
NATION
AX
MARKET
Latest Updates-19/03/2018
Kerala Govt. has issued notification for e-waybill
system from 11/01/2018
Uttarakhand Govt has issued notificat

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ËœGo'
to submit the request. Once the request is submitted the user will be redirected to the following page.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 11
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Enter GSTIN
Applicant Name
Trade Name
E-Way Bill System
E-WAY BILL SYSTEM
E-Way Bill Registration Form
04BQSPA3829E1ZG
HZNGH
Enter the code as shown above
Go
Exit
CHANDIGARH_TX
NAT TEST
Line 1
Raliway StationGollahalliGHS
Line 2
NelamangalaCHANDIGARH
ii. Address
City
CHANDIGARH
Mail ID
Mobile
PIN:
562123
State:
CHANDIGARH
*******1234@gmail.com
******1450
Note: If the details shown above have changed or incorrect then click on 'Update from GST
Common Portal' button or click on 'Send OTP
Send OTP
Update from GST Common Portal
NIC
Figure 3: e-Way Bill registration, form2.
In the above mentioned form, Applicant name, Trade name, Address, Mail ID and Mobile Number are
auto populated once the user enters his/her GSTIN number along with displayed captcha. If the detail

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tax payer can use this registered username and
password to work on the system.
Tips for Registration
1. GSTIN number should be in hand.
2. Registered mobile number should be with the user.
3. The username should be of at least 8 characters with a combination of alphabets (A-Z/a-
z), numerals (0-9) and special characters (@, #3, $, %, &, *, ^) and can't exceed more than
15 characters.
4. The password should be of at least 8 characters.
5. Keep your Username and Password securely.
As explained previously, the transporter, who is un-registered in GST system, cannot register using
the previous option. He/she needs to enrol on this system by providing his business details. After
authenticating these details, the system generates the 15 characters of Transporter ID and user
credentials for him. The enrolment form asks for his PAN details, business type, business place,
Aadhaar or mobile authentication.
For enrolling, the un-registered transporter has to open the e-Way Bill po

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ith STD
STD
Telephone
(c). Nature of premises
Own
Leased
Rented
Consent
Shared
Others
6.
Do you have aadhaar number of Proprietor or Main person of Company / Firm âš« Yes
No
NIC
I on behalf of the holder of Aadhaar number give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. “Goods 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.
Aadhaar No (Prop or Main person
of Company / Firm)*
Mobile No (As per Aadhaar)*
Name (As per Aadhaar)*
Verify OTP Received from Aadhaar âš«
Verify OTP
7
Upload
Verify Detail & Send OTP
Address Proof
Browsc…
Upload
ID Proof
Browse..
Upload
8.
Login Details
User Name❤
Passwordâ­â۬
Confirm Password*
9.
Verification
Check
I heareby solemnly affirm and declare that the

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clicking on the checkbox.
If the Aadhaar number is not available, user has to enter the mobile number and mobile is
authenticated by sending the OTP to it.
The user can then upload the Address and ID proofs (PoA and Pol) by clicking on respective
'Upload' buttons.
After this user has to create username and password based on his choice and rules mentioned
for username and password creation.
The user has to then provide his declaration regarding the correctness of the given information
by clicking on the checkbox.
Once the user clicks the 'Save' button, the system generates the 15 digits TRANS ID and
shows him. This TRANS ID, he can provide to his clients to enter in the e-way bill so as to
enable the transporter to enter the vehicle number for movements of goods.
3.3 Forgot Password
If the e-Way Bill user forgets his password for his username, he needs to enter the basic information
of GSTIN in the following screen. On successful verification, he can use this option to g

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.4 Forgot User Name
If the user of the e-Way Bill system has forgotten his username, he needs to enter the basic
information of GSTIN in the following screen. On successful verification, he can use this option to
get his user name. On entry of his GSTIN, the system will send the username to his mobile number
through SMS and mail on his email address.
E-WAY BILL SYSTEM
Enter GSTIN / Transin
State
*
Pincode of Principal
Place of Business *
Registered Mobile No *
Email Address
Forgot Username
– Select State –
4E 7 Y3 Q
Enter the code as shown above without spaces:
Go
Exit
>
Figure 6: Forgot Username.
If the details entered are not matching with the GSTIN data available in the system, the system pops
up message saying so. If the tax payer has updated his details in GST Common Portal, but is not being
reflected in the e-way bill system, he can select â۬Update details from GST CP'. Now, the system pulls
the latest data from the Common Portal and updates and he ca

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ION
TAX
GST
MARKET
e-Waybill
Consolidated EWB
A Latest Updates -19/01/2018
Reject
Reports
My Masters
User Management
âž¡Android APK for Tax Payers has been released. Please go to Registration>For Android and register
your IMEI. You will receive a link as SMS to your mobile, download the APP by clicking that link and install
on your mobile.
Registration
Update
Grievance
Figure 7: Main Menu.
In the middle, the system shows the Latest updates available for the users.
On the left hand side, the system shows the main options. They are:
• e-Way bill It has sub-options for generating, updating, cancelling and printing the e-Way
Bill along with the option of extending the e-Way Bill.
•
Consolidated e-Way Bill – It has sub-options to generate, re-generate and print consolidated
e-Way Bills.
Reject – It has the option to reject the e-Way Bill generated by others, if it does not belong to
the user.
•
Reports – It has sub-options for generating vari

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B
Figure 8: Options under e-Way Bill.
5.1 Generate New
When the user selects the â۬Generate e-way bill' sub-option under â۬e-waybill' option, the following
screen will be displayed, allowing the user to enter the e-way bill request details. This option is used
to generate the new e-Way Bill.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 19
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Transaction Detalls
E-Way Bill System
NIC
Transaction Type Outward Inward Sub Type*
Supply OExport Quab Work OSKDYCKO
ORecipient Not Known
OF or Own Las
Ohton or Fa
Oline Saks
Oc
Document Type Tax invoice く
Bill From
Name
BIHAR_TX
GSTIN
10808FA3829E1ZS
State
BIHAR
60
Document No
Document Date
22/03/2018
Despatch From
Address
Bill To
Ship To
Name
Nama
0®
GSTIN
State
5000-
Ham Details
Product Name
Description
H5N
Quartty
Liz
Name
Description
HEN
Quantity
Unt
+
Total Amount Table Amount
CGST Amount
SGST Amount
PART-B
Transporter Name Name
Transporter

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sub-type accordingly.
Now the user needs to select the type of document from the drop down menu as per the document in
his hand. The user will enter the document number and select the date of document, as given in the
document (invoice, bill or challan). The system will not allow user to enter the future date.
For an outward type of transaction, in the 'From' section, name, GSTIN and address of the supplier is
auto populated with the user details in â۬Bill From' and 'Dispatch From' section. If the address of
place of dispatch of goods is different from the auto populated address in â۬Dispatch From' section, the
user is allowed to edit the address accordingly.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 20
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E-Way Bill System
NIC
For an inward type of transaction, in the 'From' section, name, GSTIN, address and State need to be
filled by the user. It can be auto populated if the user has entered the consignor details in 'Master â†â

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the system allow the user to select the consignee
name which he has entered in the masters. All the other fields like GSTIN, the address are auto filled
and is also editable by the user. If the address of the 'Ship To' place is different from the 'Bill To'
address user can edit the same in â۬'Ship To' section accordingly. If the master has not been entered for
the consignee, the user shall enter the complete details. Here, also the user has to enter the URP in
GSTIN column, if the consignee is un-registered person.
For an inward type of transaction in the â۬TO' section, the name, GSTIN and address of the recipient
are auto populated with the user details. If he has the additional places of business, he will be allowed
to select the place. Here, in spite of auto update, the user is allowed to edit the address.
Now, the user needs to enter the â۬Item Details'. Product details can be auto populated if the user has
entered the product details in â۬Masters ââ€

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section. If the goods are being moved directly by the user himself, then he can enter the Vehicle
Number without entering the transporter details. It may be noted that the approximate distance to be
entered is the distance the consignment is being moved within the country, in case of import or export.
Secondly, in case of export or import, the GSTIN will be URP and pincode and state will be 999999
and 'Outside Country'.
If a user is carrying out the transportation through a third party, then he/she will generate the E-way
bill by entering the transporter id, transporter document number and date given by the transporter. The
transporter ID can be auto populated, if the user has entered the transporters details in
'Masters →Transporters' (Please refer to chapter 9 on My Masters). By entering 2-3 characters of the
transporter, the system will allow the user to select the transporter's name which was entered in the
master. If the transporter ID is entered, the generated E-

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idates the entered values
and pops up appropriate message if there is any error. Otherwise E-Way Bill in the EWB-01 form will
be shown with the unique 12 digit number.
The e-Way Bill will not be valid for movement of the goods without the vehicle entry in the e-way
bill form. Once the vehicle number is entered, the system will show the validity of the e-way bill. This
indicates the user to get the goods moved within that valid date. The validity time is midnight of the
validity date. Otherwise the movement of goods becomes illegal. The user can take the print out of the
e-Way Bill from there. (Please refer to chapter 5.8 for printing e-Way bill).
User Manual
Release Date: 26/03/18, Version: 1.2
Page 22
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E-Way Bill System
NIC
Print e-Way Bill / Slip
e-Way Bill
E-Way Bill No:
E-Way Bill Date:
Generated By:
Valid From:
Valid Untit
8010 0272 5391
22/03/2018 03:18 PM
10BQS PA332 9E1Z8-BIHAR_TX
22/03/2018 03:18 PM
11/04/2018
Part-A
GSTIN of Suppl

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ir, or ship before starting the data
entry.
5. Please ensure that your regular clients, suppliers, products and transporters details are
entered in the master's option for easier, quick and accurate generation of e-way bill.
6. Please ensure that document number is entered with alphanumeric value as
User Manual
Release Date: 26/03/18, Version: 1.2
Page 23
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E-Way Bill System
NIC
5.2 Generate Bulk
The system enables the user to generate bulk e-way bills. A bulk e-Way bill is used when a user needs
to generate multiple e-Way Bills at one shot.
For generating a Bulk e-Way Bill the user needs to have the EWB bulk convertor or the excel file,
which helps the user to convert the multiple e-Way Bills excel file into a single JSON file.
To generate a Bulk e-Way Bill, user needs to select the sub option â۬Generate Bulk' under the option
'e-Waybill'. The following screen will be displayed.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX-Us

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e EWB for each
request. If it is not possible it will show the error for each request.
Note: Please refer Bulk E-way Bill generation manual for detailed information and procedure to
generate the bulk e-Way Bills.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 24
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E-Way Bill System
NIC
5.3 Update Part B/Vehicle
This option can be used to update the vehicle number of the e-Way Bill, if it has not been entered
while generating e-Way Bill or vehicle has been changed for moved goods because of various reasons
like transit movement, vehicle breakdown etc.
The present transporter is enabled to update the Part-B. If the transporter has not been assigned to the
e-way bill, the generator can update the Part-B.
When the user selects the â۬Update Vehicle No' sub-option under â۬e-Waybill' option, the following
screen will be displayed. In this form the user needs to check at least one option e-way bill No/
Generated Date/Generator GSTIN accordin

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s
Road
Rail
Air
Ship
(Format: AB12AB1234 or AB12A1234 OR AB121234)
KARNATAKA
– Select Reason –
Submit
Exit
Cons. EWB No
..: Vehicle Updation History :..
Updated By/Date
Vehicle No
TANUJA/2017-09-21 16:36:00.
KA12AB1234)
From Place
From State
KARNATAKA
Trans. Mode
Release Date: 26/03/18, Version: 1.2
Page 25
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E-Way Bill System
Figure 14: Updating Vehicle No, Form 2.
NIC
Before going for updating vehicle number, the user should have the E- Way Bill for which the user
wants to update vehicle number and the new vehicle number in hand for the data entry.
In the vehicle updating form, the user needs to enter the vehicle number through which the
transportation is being done, next the user enters the from place, the from state, from where the
transportation is being done.
The user also needs to give the reason for which the vehicle is being changed. The system allows the
user to select the reason for the transport change. Next, the user needs

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r
updating Part-B in Bulk, the user needs to have the EWB bulk convertor or the excel file, which helps
the user to convert the multiple Part-B of e-Way Bills excel file into a single JSON file update a Bulk
Part-B of e-Way Bills, user needs to select the sub option â۬Update Vehicle Bulk' under the option â۬e-
Waybill'.
The user has to select and upload the JSON (maximum allowed file size for upload is 5 MB) and
upload the same in the e-Way Bill portal and can use the file to update bulk Part-B of e-Way Bills.
After processing the JSON file, the system shows the list of e-way bills updated with Part-B for each
request.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Update vehicle Details – Bulk Upload
Choose File No file chosen
Upload File containing Update Vehicle details
Upload
Generate
Exit
User Manual
Release Date: 26/03/18, Version: 1.2
Page 26
NATION
TAX
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E-Way Bill System
Figure 15: Bulk vehicle update.
N

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562123
KARNATAKA
Enter E-Way Bill No:
151000610679
Go
Ext
Sub Type
SKDICKD
Document No 567
To
GSTIN
29AACCF7245H1Z0
Name
Name
Address
Exit
Document Date 22/03/2018
Place
Pincode
999999
OTHER TERRIT
Item Details
Item
No
Product Name
Description
HSN Quantity Unit Value/Taxable Value
(Rs.)
CGST Tax
Rate
SGST Tax
Rate
IGST Tax
Rate
CESS Tax Rate
1
Single Hook-
White
Single Hook- 100
White
0.00
BOX
152.00
0.000
0.000
18.000
0.000
Total Amount/Taxble Amount
152.00 COST Amount
0.00 SGST Amount
0.00
IGST Amount
27.36 CESS Amount
0.00
Do you wish to get
Extension for this EWB?
User Manual
Yes
No
Figure 17: e-way Bill validity Extension, Form 2
Release Date: 26/03/18, Version: 1.2
Page 27
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If the user says he wants to extend the validity, the system prompts him to select the reason option and
explain the reason in detail in the reason description/remarks field.
Transaction Details
Transa

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Place' column
and approximate distance to travel from there to the destination and transportation details. Now the
system will give the additional validity depending upon the distance to travel as per the rules.
By default, the validity of the extended EWB in the system is kept till midnight of the extended day.
5.6 Update Transporter
The system enables the user to update the Transporter details against a particular EWB, if the
transporter is getting changed for the further movement of the goods. Here, the present transporter can
only update the next transporter and subsequently, the next transporter is enabled to update the Part-B
till he has been changed. If the transporter is not there, then the generator of the e-way bill can update
the transporter.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 28
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E-Way Bill System
The user has to enter the EWB number and click 'Go' as shown in the screen below.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS –

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Total Amount/Taxble Amount
80000.00 CGST Amount
0.00 SGST Amount
0.00
IGST Amount
Transport ID
Transporter Details
Transporter ID
Transporter Name
Name
Submit
Exit
Figure 20: Update Transporter Details, Form 2.
0.00 CESS Amount
0.00
User Manual
Release Date: 26/03/18, Version: 1.2
Page 29
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E-Way Bill System
5.7 Cancel E-way bill
NIC
The provision has been provided to the taxpayer to cancel the E-way bill for various reasons like
goods are not being moved, incorrect entry in the E-way bill entered by him etc.
When user selects the 'Cancel' sub-option under â۬E-way bill' option, the following screen will be
displayed.
E-WAY BILL SYSTEM
29AMRPV8729L1Z1-NIC TESTING 2
e-Way Bill Cancellation
Enter e-Way Bill No.
Go
Exit
Figure 21: Cancelling e-Way Bill.
Before going for e-Way Bill Cancellation, the user should have the e-Way Bill number in hand which
he intends to cancel.
Next, the user needs to enter the 12 digit e-Way Bill numbe

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ay Bill / Slip
Enter Unique OR EWB No.
Figure 22: Print EWB, Form 1.
GO
Exit
GST
NATION
TAX
MARKET
User Manual
Release Date: 26/03/18, Version: 1.2
Page 30
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TAX
MARKET
E-Way Bill System
NIC
After entering the e-Way Bill number, the below mentioned form will be displayed. The system
shows the e-Way Bill with an option to take the print.
Print e-Way Bill / Slip
e-Way Bill
E-Way Bill No:
E-Way Bill Date:
Generated By:
Valid From:
Valid Untit
8010 0272 5391
22/03/2018 03:18 PM
10BQS PA382 9E1Z8 – BIHAR_TX
22/03/2018 08:18 PM
11/04/2018
Part – A
GSTIN of Supplier
Place of Dispatch
GSTIN of Recipient
Place of Delivery
Document No.
Document Date
Value of Goods
HSN Code
Reason for Transportation
Part-B
10BQSPASS:29E1Z8,BIHAR_TX
BIHAR,BIHAR-582123
GSTIN: URP Aklasdkj df
JHARKHAND-827004
12345
22/03/2018
– 60000
100-
Outward – Supply
Mode
Vetsche In
Doc No & D
Prom
Entered Dube
Road
KA041234
BIHAR
3/22/2018 3:18:00 PM
901662725391

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LL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Consolidated E-Way Bill Form
Mode Road ORail OAir Oship
Vehicle Starts From
Place
Vehicle No.
E-Way Bill No
(Press tab after entering E-Way Bill Generated
eway bill no to populate Date
By
Inv. No. and Date
Inv. Amount
Source
bill details)
ewb no.
Submit
Exit
Figure 25: Consolidated E-way bill.
3
Destination
Delete
User Manual
Release Date: 26/03/18, Version: 1.2
Page 32
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E-Way Bill System
NIC
In this form the user needs to check the mode of transportation from the given options,
Road/Rail/Air/Ship. Then the user enters the â۬From State', 'Vehicle Starts From' where the vehicle is
starting and 'vehicle no'.
+
Now, the user needs to enter the e-Way Bill Number. Once the EBN is entered the rest of the fields in
the form are auto populated. The user can add multiple consignments by clicking on It may be
noted that user should be the generator or the transporter

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a user needs to generate multiple consolidated e-Way Bills at one shot.
For generating a consolidated Bulk e-Way Bill the user needs to have the EWB bulk convertor or the
excel file, which helps the user to convert the multiple consolidated e-Way Bills excel file into a
single JSON file.
To generate a consolidated Bulk e-Way Bill, user needs to select the sub option â۬Generate Bulk' under
the option 'Consolidated EWB'. The following screen will be displayed.
User Manual
Release Date: 26/03/18, Version: 1.2
Page 33
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Upload Json File
Error Description
E-Way Bill System
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Upload & Generate
Browse…
Exit
Figure 27: Consolidated Bulk e-way Bill, Form 1.
NIC
The user has to choose file and select the JSON to be uploaded. Once a JSON file is from the user's
system, the user needs to upload the same JSON file in the e-Way Bill portal and can use the file to
generate co

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n â۬consolidated EWB'. The following screen is displayed
User Manual
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Page 34
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E-Way Bill System
E-WAY BILL SYSTEM
GSTIN:30EHFPS5910D9B1 – Legal Name: NAT_TAXPAYER – User: Tax Payer
Re-generate CEWB with new Trans. details
Show Consolidated E-Way Bill Info By Consolidated EWB No
Enter Cons.EWB No.
Figure 29: Regenerate CEWB.
Generated by me (Date)
Go
Exit
NIC
On this screen, the user shall enter the 10 digit consolidated EWB or by selecting the date on which
the consolidated EWB was generated. A list of consolidated EWB will be shown; the user shall select
the particular consolidated EWB to update the vehicle number. The following screen will be displayed
E-WAY BILL SYSTEM
GSTIN :30EHFPS5910D9B1 – Legal Name: NAT_TAXPAYER – User: Tax Payer
Re-generate CEWB with new Trans. details
Show Consolidated E-Way Bill Info By
Enter Cons.EWB Generated Date.
Consolidated EWB No
Generated by me (Date)
24/03/2018

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NIC
Figure 31: Update Vehicle Number,
On this form the user needs to update the vehicle number along with the place, state, reason for the
change in transportation and Transporter Doc. No. and Date. The system will pop up an error message
if any fields are entered wrongly, otherwise the vehicle number will get updated to that particular
consolidated E-way bill number.
6.4 Print Consolidated EWB
A user can take the print of consolidated EWB by selecting sub option â۬print consolidated EWB'
under the option consolidated EWB. The following screen is displayed.
E-WAY BILL SYSTEM
GSTIN :10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Print e-Way Bill / Slip
Enter Unique OR EWB No.
Figure 32: Print Consolidated EWB
GO
Exit
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Once the user enters the consolidated EWB number and clicks â۬GO'. The system will display the
requested consolidated EWB and the u

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nerated on that
particular date, select the concern e-Way Bill and shall reject the e-Way Bill by checking the check
box on the right side of the e-Way Bill.
Note: As the other party, one can communicate the acceptance or rejection of such consignment
specified in the e-Way Bill. If the acceptance or rejection is not communicated within 72 hours from
the time of generation of e-Way Bill, it is deemed that he has accepted the details.
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8. Generating Reports
There is an option for the user to generate various reports to manage his business some are detailed
and others are summarised. The system also helps him to generate action based reports. The following
reports are available:
Reports
My EWB Reports
Outward Supplies
Inward Supplies
ۼ CEWB Generated by Me
> Cancelled EWBs
> Rej. EWBs by Me
ۼ Assigned for Transporters
Others EWB Reports
Generated by Other

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¬Â¢
Assigned for Transporters- This will list the e-Way Bills assigned by the user for
Transporters for a particular date.
8.2 Others EWB Reports
This will give the list of e-Way Bills generated by the others against the user as the other party for a
particular date which includes the following:
•
•
EWBs generated by others- This will list the e-Way Bills generated by others for the
user.
Rejected EWBs by others- This will list the e-Way Bills assigned to others by the
user but rejected by them.
•
Assigned to me for Transport- This will list the e-Way Bills assigned to user for
Transport by others.
8.3 Master Reports
Following reports are available under this option:
•
My Masters This generates the list of master entries under different categories like Clients,
Suppliers, Transporters and Products.
E-WAY BILL SYSTEM
GSTIN :10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
My Masters Report
Clients OSuppliers OTransporters OProducts

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al
Inv.Value
Valid Till
Date
801002725391
22/03/2018
15:18:00
Outward 12345
Supply
URP-
Active &
1
100
60000.00
11/04/2018
22/03/2018
Aklasdkjsdf,
ljaskdj.
Export To Excel
827004
Figure 37: Generating EWB Master Reports
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9. My Masters
E-Way Bill System
NIC
The e-Way Bill system allows the user to create his own business related Masters. Masters data
simplifies the data entry while generating the e-Way Bill. It helps user to generate e-Way Bill easily
and quickly without any errors. The master consists of Products, Clients, Suppliers, and Transporters.
My Masters
> Products
Clients
ۼ Suppliers
> Transporters
Bulk Upload
Figure 38: Options under My Masters.
9.1 Products
When the user selects sub option â۬Product' under option â۬Masters', the following screen will be
displayed.
Basic Details
E-WAY BILL SYSTEM
GSTIN :10BQSPA3829E1ZS – Legal Name: BIHAR_TX –

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saves. Otherwise the system pops up appropriate message if there is any error. The
user can repeat this for all his products. User can make multiple entries for the same product, if the
unit of measurement and rate of tax is in multiple for the same product. Accordingly, he can give the
product name for his understanding and remembering.
9.2 Clients
A user shall select the sub option â۬Clients' under option â۬Masters' to enter the client details into the
masters, the following screen is shown when the clients tab is selected.
E-WAY BILL SYSTEM
29BQSPA3829E1Z2-Tanuja
Customers Master
GST Registered GST Unregistered
Customer GSTIN
Enter GSTIN
Submit
Mobile
Customer GSTIN
Customer Name
Email-ID
Address Line 1
Address Line 2
Place
Pincode
Number
29EHFPS5910D1ZZ
299898989898
DIVISION3
unregcli
9986673402
9898989898 test@gmail.com bangalore
bangalore
560079
bangalore
560013
Figure 40: Masters Clients, Form 01.
The user can enter the customer detail

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Exit
>
NIC
Figure 41: Masters→ Clients, Form 02.
The user needs to enter the state, name, client address, place, pin code, mobile number and email of
the client and select submit.
Once a request for client details are submitted, the system validates the entered values and pops up
appropriate message if there is any error. Otherwise the client details are captured into the masters and
will be available to use while generating e-Way Bill.
9.3 Suppliers
The user can also add the suppliers by selecting sub option â۬Supplier' in the same manner like clients
are added. Please see the procedure for the entry of customer in masters in above section.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name : BIHAR_TX – User: Tax Payer
Suppliers Master
GST Registered GST Unregistered
Customer GSTIN
Supplier GSTIN
10BQSPA3829E1ZS
ENTER GSTIN
Supplier Name
BIHAR_TX
Address Line 1
Address Line 2
GHSRaliway Station
GollahalliNelamangala
Figure 42: Suppliers Master

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a single JSON file.
To upload a Bulk Master, user needs to click the â۬Bulk upload' under 'My Masters' module and then
select the option for Bulk Master as shown in screen below.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User : Tax Payer
Bulk Masters
Select Option
Product
Oclient
Supplier
Transporter
GO
Figure 44: Bulk Master upload, Form 1.
The user can then upload the JSON file for the selected option and generate the respective Master
accordingly.
Upload Json File
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name : BIHAR_TX – User: Tax Payer
Client Master – Bulk Upload
Choose File No file chosen
Upload
Generate
Exit
Figure 45: Bulk Master upload, Form 2.
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10. User Management
Some of the users or taxpayers need to generate the e-Way Bill from multiple business places or in 2-
3 shifts or many numbers of e-Way Bills under his

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: Tax Payer
User Creation
Suffix Login ID*
Login ID
Name of the user *
Designation *
Mobile *
Email ID
Enable the user to generate
E-Way Bill for
Select Office
Enable E-Way Bill
generation
Check
All Offices
– Select Office –
Yes
Enable Consolidated
Yes
E-Way Bill generation
Enable E-Way Bill rejection
â’¸ Yes
Enable report generation
Yes
Enable updating masters
Yes
Submit
Particular Office
O No
00
о
No
No
No
No
Exit
Figure 47: Creating Sub-User.
>
NIC
In this form, the user can create the sub-user by entering a â۬suffix user id' for the sub user and shall
check the availability of the user id. That is, if the tax payer's username is â۬abcdef” and he is giving
suffix as 'rvk', then the sub user id will be â۬abcdef_rvk' is created.
Then the user needs to enter the name, destination, and mobile number, email id, enabling the user to
generate the EWB for all the offices or for a particular office.
The user can authoris

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Consolidated E-Way Bill generation
Yes
No
Enable E-Way Bill rejection
Yes
No
Enable report generation
Yes
No
Enable updating masters
Yes
No
Freeze
Exit
Figure 48: Freezing Sub-User.
The user shall select the freeze button to freeze a sub user. Once a sub-user is frozen, he/she won't be
able to login E-way bill portal.
10.3 Update Sub-User
In the same manner explained under chapter 10.1 create sub user, a user can update a sub-user. In the
sub option Update sub-user under user management.
10.4 Change Password
A user shall change his login password under this option. Once the user clicks on sub option change
password under the option user management, the following screen is displayed.
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E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
User Name
Enter Existing Password âš«
Enter New Password*
Re-Enter New Password*
Change Passwo

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Figure 50: Options under Registration.
11.1 For SMS
User needs to have the registered mobile number which he/she used for registration on the e- Way Bill
portal. Once user selects option â۬for SMS' under main option â۬Registration', following screen is
displayed.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
SMS Registration
This option is used to register your mobile number for using all options under
e-Waybills by sending SMS to the e-Waybill system. Only one mobile number can be
registered against each user. Also, once registered the same mobile number cannot
be used to register for any other user. Note: Refer the user manual in the website.
Mail ID
*******1234@gmail.com
Mobile Number of main user
********50
Enter OTP
Exit
Send OTP
Verify OTP
Figure 51: SMS registration, Form 1.
The user needs to verify the OTP received on his/her registered mobile number and mail ID. The
system validates the OTP and directs the use

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‚¬ËœRegistration', the following screen is shown.
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E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Android Registration
The e-way bill Android app can be downloaded to your mobile and used to achieve all
the functionalities of the ewaybill system. This option is used to register the IMEI
number of your mobile device. Only one IMEI number can be registered against each
user. Also, once registered the same IMEI number cannot be used to register for any
other user.
Mail ID
*******1234@gmail.com
Mobile Number of main user
********50
Enter OTP
Exit
Figure 53: Android Registration, Form 1.
Send OTP
Verify OTP
NIC
User Manual
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E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Android Registration
Select User
Name
Place
Do

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payer
The E-Way Bill system allows a user to generate an e-way bill for other parties as a
Transporter/Taxpayer. By using this option a user can change himself into a Transporter/Taxpayer,
which enables him to generate e-way Bill for other parties.
A user needs to select 'For Transporter/Taxpayer â۬under the option â۬registration'. Any time, the user
can change between tax payer and transporter.
The following screen will be displayed:
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR_TX – User: Tax Payer
Transporter Registration
Mail ID
Mobile Number of main user
********50
Enter OTP
*******1234@gmail.com
Send OTP
Verify OTP
Exit
Figure 56: Transporter Registration.
Here the user needs to 'verify OTP' by entering the OTP received in his registered mobile number and
mail ID.
Once, the OTP is verified the system asks the user, whether he/she wants to be registered transporter
so that he can generate e-way bills for his clients. The user can check

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me: BIHAR_TX – User: Tax Payer
Enter GSTIN
Applicant Name
Trade Name
E-Way Bill User Updation Form
Line 1
10BQSPA3829E1ZS
BIHAR_TX
NAT TEST
GHSRaliway StationGollahalliNelamangala
Line 2
BIHAR
ii. Address
City
BIHAR
PIN:
562123
email
Mobile
thanu.a1234@gmail.com
8095901450
Update
Exit
Figure 58: GSTIN updation Form.
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13. Grievance
The system allows a provision for Transporter to fill the information for cases where a vehicle has
been intercepted and detained for a period exceeding thirty minutes. This will be used to watch the
grievances on the detention.
Grievance
> Detention Report
Figure 59: Options under Grievance.
E-WAY BILL SYSTEM
GSTIN:10BQSPA3829E1ZS – Legal Name: BIHAR TX – User: Tax Payer
Form for Detention Entry
Enter E-Way Bill Number
Go
Figure 60: Detention Entry, Form 1
User Manual
Release Date: 26/03/18, Version: 1.2
Page 57
NATI

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takes.
• In some cases, 'Total of Tax Values of SGST, CGST, IGST and Cess' are being entered more
than 'Value/Taxable Value' of the product.
.
•
In some cases, abnormal value is being entered for 'Value / Taxable Value', that is, more than
50.00 Crores and so.
In some cases, GSTIN of the other party is being entered wrongly.
•
In some cases, PIN Codes are being entered wrongly.
•
In some cases, the HSN codes are being entered wrongly.
This may result in cancellation of e-Way Bill by the tax payers himself or rejection by the other party.
14.2 Best Practices to overcome these Mistakes
To overcome these mistakes, the following actions may be taken by the Tax Payers/Operators.
•
–
Enter your Clients/Customers and Suppliers master in the master menu – The tax payer
has been facilitated on the e-Way Bill system to create onetime master details of his/her
customers and suppliers by just entering the GSTIN. This helps in easily populatin

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stem depending upon the requirements. The different roles
can also be assigned to these users. However, the tax payers should take care while generating
these users. Whenever, the employees/operators/managers change, he/she should change the
password or freeze the account from miss-utilising the same.
Register for other facilities carefully – There are other facilities to register. They are SMS
based and Android based e-Way Bill management and registration to work as a transporter.
The utmost care should be taken while using these facilities to avoid miss-utilisation. SMS
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•
E-Way Bill System
NKC
based E-way Bill has to be generated carefully to avoid mistakes while typing the parameters.
The registration as transporter facilitates the tax payers to generate the e-Way Bill for other
parties as a transporter.
API Interface – The best method for the large tax payers/transporters, who

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Tax Invoice Intimation for 2018-19
Query (Issue) Started By: – ashok amin Dated:- 30-3-2018 Last Reply Date:- 15-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
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

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turns are automatically transmitted to the Range Officer/Jurisdictional Officer by the 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 o

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PLACE OF SUPPLY OF GOODS
Query (Issue) Started By: – SUNIL ADDANKI Dated:- 30-3-2018 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
IAM DOING BUDINESS IN TAMILNADU AND IAM PURCHASING GOODS FROM ANDHRA PRADESH AND SENDING GOODS DIRCTLY FROM ANDHRA PRADESH TO MAHARASHTRA
SUPPLIER 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 Rangan

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SAC/HSN code for freight ,CIF cost,sample cost
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 30-3-2018 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
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

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JOB WORK UNDER GST AS PER LATEST CLARIFICATION BY GST POLICY WING
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 30-3-2018

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-

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?
Since the goods are sent to a job worker by the Principal for a job work without payment 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

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ated in the same State where the principal is located or when they are located in a State different 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 t

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for short) provides that the inputs, semi-finished goods or capital goods being sent for job work (including 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

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Quarterly return
The principal is required to file Form ITC – 04 every quarter furnishing the details of challans in 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 terri

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charge mechanism. This provision is kept in abeyance till 30.06.2018.
If the goods are sent from the principal to the job worker, 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

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RECTIFICATION OF MISTAKES UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
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

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payment from 29 lakhs to 31.40 lakhs will constitute proceedings 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 ca

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d of six months will not be applicable where the rectification is purely 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

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Last date for filing of return in FORM GSTR-3B.
S.O. No. 28-16/2018-State Tax Dated:- 30-3-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
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 ele

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The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2018.
S.O. No. 31-14/2018-State Tax Dated:- 30-3-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
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.

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, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the 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

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y in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken 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 r

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The Jharkhand Goods and Services Tax (Second Amendment) Rules, 2018.
S.O. No. 29-12/2018 State Tax Dated:- 30-3-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
30th March, 2018
Notification No. -12/2018-State Tax
S.O. – 29 Dated – 30th March, 2018In 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

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, 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 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

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ivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM 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

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ll 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 upto fifty 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

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registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case 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

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t in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal 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.
Dist

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nd the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communi

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on to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 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)

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the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto 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.
Natura

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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 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 th

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horised 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 other officer after obtaining necessary approval of the Commissioner 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 sh

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r for Road
B.2
Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading 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 th

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Vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
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 exp

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ed.
Signature
Name –
Designation / Status”
(ix) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”.
[File.NoVaKar / GST / 04/ 2018]
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Additional Chief Secretary-cum Commissioner
Note:- The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide notification No. S.O 28 -State Tax, dated the 20th June,2017, and last amended vide notification

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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.
905/ST-II Dated:- 30-3-2018 Haryana SGST
GST – States
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

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The Haryana Goods and Services Tax (Fifth Amendment) Rules, 2018.
42/ST-2 Dated:- 30-3-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 H

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endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job 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 o

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Notification prescribing the date (i.e. 1st April, 2018) from which E-Way Bill Rules under the HGST Act, 2017 shall come into force.
43/ST-2 Dated:- 30-3-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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

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Seeking to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
45/ST-2 Dated:- 30-3-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 electroni

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Quarterly GSTR-1 Submission Deadlines Set for Small Taxpayers with Turnover Up to Rs. 1.5 Crore to Ease Compliance.
Notifications
GST
Seeks to prescribe the due date for quarterly furnishing

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GSTR-1 Filing Deadline Extended for Taxpayers with Turnover Over Rs. 1.5 Crores.
Notifications
GST
Extension of the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggreg

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Deadline Extended for Filing FORM GSTR-6 Under GST: Ensure Compliance with New Date.
Notifications
GST
Extension of date for filing the return in FORM GSTR-6 – Notification
TMI Updates –

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Deadline Extended for Agencies to File Refund Applications u/s 55 of GST Notification.
Notifications
GST
Extension of due date for filing of application for refund u/s 55 by notified agencies

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Court Declines to Direct Respondents on Including Petrol and Diesel Under GST as Requested by Petitioner.
Case-Laws
GST
Levy of GST – Petrol and Diesel – case of petitioner is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax – this Court is not in a position to issue any positive direction to the respondents to consider the prayer sought for by the petitioner. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, al

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