Goods and Services Tax

Goods and Services Tax – F.No.354/1/2018-TRU – Dated:- 1-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 1st February, 2018 G.S.R. 108 (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Union territory Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 88(E), dated the 25th January, 2018, –

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Goods and Services Tax – F. No. 354/1/2018-TRU – Dated:- 1-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 1st February, 2018 G.S.R. 107 (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.7/2018-Integrated Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 84(E), dated the 25th January, 2018, – (i

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Goods and Services Tax – F.No.354/1/2018-TRU – Dated:- 1-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 1st February, 2018 G.S.R. 106 (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 80(E), dated the 25th January, 2018, – (i) at

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Goods and Services Tax – Detention of goods u/s 129 of the CGST and SGST Acts – mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of goods

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Goods and Services Tax – Started By: – knr varma – Dated:- 31-1-2018 Last Replied Date:- 2-2-2018 – ABC COMPANY HAVING TWO DIRECTORS,ONE DIRECTOR MARKETING THEIR COMPANY(abc) PRODUCTS AND GETTING INCENTIVE YEARLY BASIS.ABOVE CASE COMPANY HAS LIABLE TO PAY GST OR NOT ?THANKS IN ADVANCE – Reply By Himansu Sekhar – The Reply = If the Director is an employee, incentives carry the employer & employee relationship. No GST – Reply By knr varma – The Reply = DIRECTOR WORKING FOR COMPANY AS A MARKETING HEAD , BUT COMPANY PROVIDING INCENTIVE FOR DIRECTOR ONLY , COMPANY NOT PROVIDING INCENTIVE FOR STAFF , – Reply By Ganeshan Kalyani – The Reply = GST is not applicable on the incentive amount paid to the whole time director. This is because there

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mansu Ji, Now you have cemented your view. – Reply By Himansu Sekhar – The Reply = thank you sir – Reply By Alkesh Jani – The Reply = Sir, thanks all for sharing such a good knowledge. So, if the Director is getting Remuneration and TDS is deducted under Section 194, then incentives is also to be add to service provided by the Director to the Company and if Salary is paid under Section 192 then it shall be treated as neither supply of good or service as stated in Schedule III of CGST Act, 2017. This is what I understood. Please correct me, if mistaken. Thanks again to all – Reply By MARIAPPAN GOVINDARAJAN – The Reply = A brief discussion on the issue. – Reply By Himansu Sekhar – The Reply = An addition to my contentions even if the circular

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legal metrology, transport department under state government..covered as Government ?? – Goods and Services Tax – Started By: – RamKumar Lakkoju – Dated:- 31-1-2018 Last Replied Date:- 3-5-2018 – Good morning all experts!! Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017? – Reply By RAJA SWAMINATHAN – The Reply = As per Section 2(53) of CGST act Government has been defined as Central Government. – Reply By Alkesh Jani – The Reply = Sir, There is no specific article in our Constitution which specifically talks about the definition of government . However, if we consider the simple definition of the

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ions of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. Here it important to note that as per Section 2(84) (84) person includesj. a local authority; k. Central Government or a State Government;……. In view of above even Central and State Government are covered as person, However, specific Exemption are given. The other experts are invited to correct me if mistaken. – Reply By Himansu Sekhar – The Reply = Question 3: What

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ive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the State Government , as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him either directly or indirectly through officers subordinate to h

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2018 (1) TMI 1389 – CESTAT ALLAHABAD – TMI – Refund of Service tax wrongly paid – rejection of refund claim on the ground that the appellant was not registered with the Service Tax Department – revenue also placed reliance in the case of Collector of Central Excise, Kanpur Versus Flock (India) Pvt. Ltd. [2000 (8) TMI 88 – SUPREME COURT OF INDIA], wherein it had been held that the assessment cannot be challenged by way of subsequent claim of refund.
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Held that:- There was no appealable order in the facts of the present case and as such the ratio of the ruling of the Apex Court in the case of Flock (India) Pvt. Ltd. [2000 (8) TMI 88 – SUPREME COURT OF INDIA] is not applicable and have been wrongly relied upon by the ld. Commissioner (Appeals).
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The appellant is entitled to refund of Service Tax, wrongly paid through, M/s R. K. Agencies, Lucknow – appeal allowed – decided in favor of appellant. – APPEAL No. ST/70745/2017-ST[SM] – A/72277/2018-SM[BR] – Dated:- 31-1-2018 – Mr. An

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K. Agencies deposited the tax with the Government Exchequer and disclosed the said turnover in their ST-3 Returns. Thereafter, appellant came to understand that Service Tax was not payable on the said transaction i.e. services availed from the said agent – M/s R. K. Agencies by virtue of Section 66D Clause (d) which provides – services relating to agriculture or agricultural produce by way of – agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant production or testing etc. are not liable to Service Tax as it falls under the negative list of services with effect from 1st July, 2012. Further sub-clause (vii) clause (d) of Section 66D specifically excludes services by a commission agent for sale or purchase of agricultural produce. Accordingly, the appellant applied for refund of the Service Tax wrongly paid, on 12th March, 2014. The said refund application was returned by the Department on 31st March, 2014

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tood finalized, ipso- facto. 4. It is also observed in the impugned order – in view of the ruling of Hon ble Supreme Court in the case of Collector of Central Excise, Kanpur Versus Flock (India) Pvt. Ltd. 2000 (120) E.L.T. 285 (S.C.), wherein it had been held that the assessment cannot be challenged by way of subsequent claim of refund. 5. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to observe that the appellant is entitled to file the refund claim, although they are not a registered-assessee with the Service Tax Department, the refund claim is not hit by limitation under Section 11B of the Central Excise Act. However, he was pleased to observe that the ratio of the judgment of the case of Flock (India) Pvt. Ltd. (supra) is squarely applicable and, accordingly, was pleased to reject the refund claim. 6. Aggrieved by the said order, the appellant is before this Tribunal. The learned counsel for the appellant st

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2018 (9) TMI 1416 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 379 (All.) – Condonation of delay of 12 days in filing appeal – Held that:- We fail to understand that if the Government machinery requires time for switching over or change why the people at large would not be granted the same time for such change. The Department should give a thought on this aspect of the matter – in the interest of justice, as the delay in filing the appeal is not willful or deliberate, the delay is condoned, subject to payment of a cost of ₹ 500/- payable to the respondent by the next date.
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Delay condoned – COD application allowed. – Central Excise Appeal Defective No.-21 of 2018 Dated:- 31-1-2018 – Mr Pankaj Mithal And Mr Saral Srivastava, J

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GST – States – NO. FD 47 CSL 2017 – Dated:- 31-1-2018 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION NO. FD 47 CSL 2017- [4-M/2017-STATE TAX], Bengaluru dated: 31-01-2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017) and on the recommendation of the GST Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES Title and commencement 1. (1)These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January 2018. Amendment of rule 3 2. In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; Amen

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;, the figures, letters and word "31st March, 2018" shall be substituted; Insertion of new rule 31A 6. After rule 31 of the said rules, the following shall be inserted, namely:- 31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2)(a) The value of supply of lottery run by State Governments shall be deemed to be 100/ 112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments&quot

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, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and, (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India." Amendment of rule 54 8. In rule 54 of the said rules, after sub-rule (1), the following shall be inserted, namely:- "(1A) (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as

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; and (vii) signature or digital signature of the registered person or his authorised representative. (b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services." Insertion of rule 55A 9. After rule 55 of the said rules, the following shall be inserted, namely:- "55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules." Amendment of rule 89 10. In rule 89 of the said rules , for sub-rules (4A) and (4B), the following shall be substituted with effect from 23rd October, 2017, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Karnataka notification (17/2017) No. FD 47 CSL 2017 dated the 19th Oct

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ed with effect from 23rd October 2017; (2) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods", shall be substituted with effect from 23rd October 2017; (3) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods", shall be substituted with effect from 23rd October 2017; (4) for sub-rule (9), the following shall be substituted with effect from 23rd October 2017, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89. (10) The persons claiming refund of integrated tax paid on exports of goods or services should

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mation relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. -For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of Karnataka Notification(6/2017)No.FD 47 CSL 2017 dated the 15th September, 2017 publishe

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bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either

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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 consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furni

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the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if

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thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) 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

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ed from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State; (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Karnataka Notification (02/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, Number 592,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; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation.-The facility of generation and ca

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for the words "carried out by any", the words "carried out by any other" shall be substituted with effect from 1st February, 2018. Amendment of FORM GST RFD-01A 15. In FORM GST RFD-01A of the said rules,- (a) after Statement 1A, the following shall be inserted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement – 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill

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r or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 10 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number Amendment of FORM GST EWB-03 17. In FORM GST EWB-03 of the said rules, for the letters "UT" in two places where they occur, the words "Union territory" shall be substituted with effect from Is' February, 2018. Amendment of FORM GST INV-01 18. In FORM GST INV-01 of the said rules, for the letters "UT", the words "Union territory" shall be substituted with effect from 1st February, 2018. – Notification – Circul

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2018 (4) TMI 1223 – CESTAT CHENNAI – TMI – CENVAT credit – duty paying documents – documents on which credits were taken where addressed to a non-registered address – ISD invoices, where there are no evidences that such services were actually services used for taxable manufacturing or output service – Held that: – these services were in fact used for setting up of Semmankuppam facility can very well being established by supporting evidence like work order, invoices raised by the service provider linked to such work order, payment of tax by the appellant on such invoices and linking all these documents to the effect to satisfactorily establish that these input services were in fact used for setting up of Semmankuppam facility – The fact that these services were in fact used for setting up of Semmankuppam facility and the services were indeed availed by the appellant can be verified with supporting document – matter on remand.
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Credit can be availed by the service recipient if the

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al allowed by way of remand. – E/Misc./41966 & 41967/2017 and E/103 & 104/2011 – Final Order Nos. 40262-40263/2018 – Dated:- 31-1-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Radhika Chandrasekaran, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AC) for the Respondent Per B. Ravichandran, These two appeals are against common impugned order dated 25.11.2010 of Commissioner, LTU, Chennai. 2. The appellants are engaged in the manufacture of excisable goods. They were in the process of setting up of manufacturing facility in Semmankuppam, Cuddalore. In this connection, they have availed various services by different service providers. The substantial dispute in the present appeals relate to eligibility of the appellant to avail such credits on these various input services. Revenue upon scrutiny of above various documents which formed basis of such credit, entertained a view that these credits were not available to the app

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with the Department nor recognized by them. The submission of the appellant is that the Semmankuppam manufacturing facility was being set up at that time. For managing the operation of setting up, they have opened an office nearby in Radha Nagar office which managed such operations. Hence on this technicality, credits cannot be disallowed. Further, on the same reasoning, the Head Office also issued documents like ISD invoices addressed to Radha Nagar office. The services were in fact used while in setting up of the Semmankuppam factory cannot be denied as asserted by the appellant. In fact, the denial of credit is not on this ground. The Revenue inferred that these credits cannot be allowed as these were not addressed to Semmankuppam as the activities were claimed to be relating to setting up of the said factory. Going by the assertion of the appellant, we note the fact that these services were in fact used for setting up of Semmankuppam facility can very well being established by sup

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with reference to Semmankuppam factory. Certain credit was denied on the ground that the documents were not eligible documents. These were debit notes, work orders containing all the relevant particulars as claimed by the appellant. Credit can be availed by the service recipient if the documents issued contain all the essential requirement of Rule 9 of CENVAT Credit Rules, 2004. In fact, the said rule provides for certain discretion to the jurisdictional Assistant Commissioner which can also be exercised to such satisfaction of the conditions. 6. Credits in certain cases were also denied on the ground that the appellant did not pay the full consideration for the services received. The ld. counsel submitted that for certain service providers they have retained some portion of the invoice amount as security, however, they have paid the full tax shown in the invoice. This requires verification of original documents with supporting evidence. Upon satisfactory verification of payment of fu

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2018 (4) TMI 1214 – ALLAHABAD HIGH COURT – TMI – Detention and seizure of goods with vehicle – non furnishing of the E-Way Bill immediately at the time of detention – Section 129(1) of U.P. GST Act – Held that: – the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature.
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The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST – petition disposed off. – Writ Tax No. – 99 of 2018 Dated:- 31-1-2018 – PANKAJ MITHAL

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counsel for the petitioner is that the seizure has been done on account of non furnishing of the E-Way Bill immediately at the time of detention. The further submission is that the requirement of E-Way Bill has been made applicable under the Central GST with effect from 1st February, 2018 and was not in place on the date of seizure though the State of U.P. alone has made a provision for the E-Way Bill earlier but that was not applicable to the State of Jharkhand from where the said loader/tipper had started journey. In view of the facts and circumstances, notwithstanding the remedy of appeal against the order of the seizure, the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibil

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GST – States – 24/2017-State Tax – Dated:- 31-1-2018 – STATE GOODS AND SERVICES TAXES DEPARTMENT Notification No. 24/2017-State Tax No. C1-21187/2017. Thiruvananthapuram, 31st January 2018. In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 20/2017-State Tax dated the 23rd November, 2017, published in the Kerala Ga

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GST – States – 23/2017-State Tax – Dated:- 31-1-2018 – STATE GOODS AND SERVICES TAXES DEPARTMENT Notification No. 23/2017-State Tax No. C1-24614/2016. Thiruvananthapuram, 31st January 2018. In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) and in supercession of notification No. 17/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated the 5th December, 2017, Part IV, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extend

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GST – States – GSL/GST/RULE-138(14)/B – Dated:- 31-1-2018 – CORRIGENDUM By the Commissioner of State Tax, Gujarat State Ahmedabad Dated the 31st January, 2018 No.GSL/GST/RULE-138(14)/B In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,- (i) For the word transporters , the words person in-charge of the conveyance shall be substituted. (ii) The following explanation shall be added at the end : Explanation :- (1)

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GST – States – 38/1/2017-Fin(R&C)(46)/430 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(46)/430 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(45)/431 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(45)/431 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(44)/432 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(44)/432 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(43)/433 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(43)/433 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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GST – States – 38/1/2017-Fin(R&C)(47)/429 – Dated:- 31-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(47)/429 In exercise of the powers conferred by section 146 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(3) dated 21st June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 11, dated the 21st June, 2017, except as respects things done or omitted to be done before such supersession, the Government of Goa hereby notifies www.gst.gov.in as the Common Goods a

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GST – States – KA. NI-2-155/XI-9(42)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-155/XI-9(42)/17-U.P. GST Rules-2017-Order(103)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with .section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 23rd day of January, 2018. Amendment in rule 3 2. In the Uttar Pradesh Goods and Servic

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med to have been substituted with effect from 1st January, 2018; Amendment in rule 20 4. In the said rules, in rule 20, the proviso shall be omitted; Amendment in rule 24 5. In the said rules. in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted; Insertion of rule 31A 6. In the said rules, after rule 31, the following rule shall be inserted, namely:- "31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Government shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authoris

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, the following Explanation shall be substituted, namely:- "Explanation -For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:- (a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integraled Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub section (i), vide number GSR 1338(0) dated the 27th October, 2017; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from

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rvices Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate and amount of the credit to be transferred; and (vii) signature or digital signature of the registered person or his authorised representative. (b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services,"; Amendment in rule 55 9. In the said rules, after rule 55, the following rule shall be inserted, namely:- "55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49. in a case where such person is not required to carry an e-way bill under these rules."; Amend

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7 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide number G.S.R 1272(E) dated the 13rd October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted" Amendment in rule 96 11. In the said rules, in rule %,- (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted and be deemed to have been substituted on 23rd October, 2017; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respec

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otification No. KA.NI.-2-1696/XI-9(42)/17-U.P. GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017. or Notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1-2017-Order-(73)-2017 dated 16-11-2017 or notification No 41/2017-iniegrated Tax (Rate) dated the 23rd October. 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October. 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary. Part II. Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017"; Amendment in rule 138 12. In the said rules, for rule 138 the following rule shall be substituted, with effect from 1B February, 2018,namely:- "138. Information

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egistration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment, Explanation 1.-for the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P. Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time. Explanation 2.-For the purposes of this rule, die consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease 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. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air o

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that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the

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kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once 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 maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial numb

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tal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient 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 24 hours of generation of the e- way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours 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 rele

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generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contain

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s or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation.-The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1 Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5 Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6 Currency 7 Used personal and household effects 8 Coral, unworked (0508) and worked coral (9601)"; Amendment in rule 38A 13. In the said rules, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything containe

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) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref. No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) after Statement 3A, the following Statement shall be inserted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Inte- grated Tax Cess Inte- grated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Inte- grated tax and cess (8 + 9 + 10 – 11) No. Date Value No. Date Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ": Amendment in FORM GST EWB-01 and FORM GST EWB-02 16. In the sad rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted with effect from 1st February, 2018, namely:- "FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date :

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GST – States – 03/2018 – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(82)/Fin (Rev-I)/2017-18/DS-VI/59 Dated: 31/01/2018 Notification No. 03/2018 – State Tax In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Amendment) Rules, 2018. (2) Unless otherwise specified, they shall be deemed to have come into force from the 23rd day of January, 2018. 2. In the Delhi Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from 1st January,

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ling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State. (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; an

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rvices by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PA

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nserted, namely:- "55A. Tax Invoice or bill of supply to accompany transport of goods.-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules."; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely :- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance Department, notification No. F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746 (48/2017-State Tax) dated 23rd November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the

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inputs or input services to the extent used in making such export of goods, shall be granted." (x) with effect from the 23rd October, 2017, in rule 96, (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dea

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ober, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated 13th October, 2017."; (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:- "138. Information to be furnished prior to commencement of movement of goods and generation of e- way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that whe

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red in an invoice, a bill of supply or a delivery 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. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that 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 furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as

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n ten 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 maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipien

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veyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of sup

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hin 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours 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:- TABLE Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be tr

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person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State as the Commissioner of State Tax, in consultation w

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ansported by Department of Posts 4. Natural or cultured pearls and precious or semiprecious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). (xii) with effect from 1st February, 2018, in Rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; (xiii) with effect from 1st February, 2018, in Rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely; Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and ces

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ate Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (XV) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely;- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.7 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 Receip

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GST – States – 119/2018/5(120)/XXVII(8)/2017/CT-7 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 119/2018/5(120)/XXVII(8)/2017/CT-7 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 117/2018/5(120)/XXVII(8)/2017/CT-5 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 117/2018/5(120)/XXVII(8)/2017/CT-5 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 118/2018/5(120)/XXVII(8)/2017/CT-6 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 118/2018/5(120)/XXVII(8)/2017/CT-6 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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GST – States – 116/2018/5(120)/XXVII(8)/2017/CT-4 – Dated:- 31-1-2018 – Government of Uttarakhand Finance Section-8 No. 116/2018/5(120)/XXVII(8)/2017/CT-4 Dehradun Dated:: 31 January, 2018 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 128 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the rec

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