GST – States – KA. NI-2-159/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan
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Reduction of late fee in case of delayed filing of form GSTR-5
GST – States – KA. NI-2-158/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan
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Reduction of late fee in case of delayed filing of form GSTR-5A
GST – States – KA. NI-2-157/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan
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Reduction of late fee in case of delayed filing of form GSTR-6
GST – States – KA. NI-2-156/XI-9(47)/17 – Dated:- 31-1-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-156/XI-9(47)/17-U.P. Act-1-2017-Order(104)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), read with section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 190
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M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others
2018 (2) TMI 608 – ALLAHABAD HIGH COURT – TMI – Seizure order – Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 – inter-state transaction – Held that: – The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply – in the matter of seizure under the provisions of IGST Act the provisions of Central G.S.T. Act such as Section 129 would apply mutatis mutandis – the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
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The goods and the vehicle seized are directed to be released on furnishing indemnity bond as well as security other than cash and bank guar
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ubmission of Sri Pandey, learned counsel for the petitioner is that the goods were being transported from one State to another and as such the transaction was inter-state covered by the Integrated Goods and Services Tax Act, 2017. It is not liable to be seized under the U.P.G.S.T. Act. Sri Tripathi, in response to the above argument submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction. The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T.
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ection 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act. The next submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal. In view of above, the question for consideration is whether the consignment of goods seized is that of 'Tasla' or 'Ghamella' and whether on the relevant date 'Ghamella' was exempted from taxation. Sri Tripathi is directed to seek instructions and file counter affidavit within a month. Two weeks, thereafter, are allowed to the petitioner for filing rejoinder affidavit. List for admission / final disposal immediately after expiry of the abov
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The Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
GST – States – 75/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st January, 2018 No. 75/2017-State Tax No. F. 3(78)/Fin(Rev-I)/2017-18/DS-VI/55.-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 (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed t
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following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated sup
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7-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi, 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 benefit of notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, 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. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax p
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-State Tax) dated 23rd November, 2017 of the Government of National Capital Territory of Delhi or notification No. F.3(57)/Fin(Rev-I)/2017-18/DS-VI/763 [40/2017-State Tax(Rate)] dated 27th November, 2017 of the Government of National Capital Territory of Delhi or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017,. ; (vi) for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representativ
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values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy
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of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/is registered under the Central Goods and Service Tax Act, 2017. All his actions in
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which the centralized UIN is sought ; b. in the Instructions, the words, Every person required to obtain a unique identity number shall submit the application electronically shall be substituted with the words, Every person required to obtain a unique identity number shall submit the application electronically or otherwise. ; (viii) for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given her
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aim : <INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess Total 9. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 10. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/any other person/class of persons specified/notified by the Government. Date: Signature of Authorised Signatory: Place: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details
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Extend Time period for furnishing the details in FORM GSTR-1.
GST – States – 71/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st, January, 2018 No. 71/2017-State Tax No. F.3(79)/Fin (Rev-I)/2017-18/DS-VI/56.-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and in supersession of Notification No.57/2017-State Tax (issued in reference to GOI notification No. 57/2017-Central Tax dated the 15th November, 2017), published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (70 )/Fin (Rev-I)/2017-18/DS-VI/808, dated the 12th December, 2017, except as respects things done or omitted to be done before such supersession,
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-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 10thJanuary, 2018 2 October – December, 2017 15th February, 2018 3 January – March, 2018 30th April, 2018 3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. 4. This notification shall come into force with effect from the 29th day of December, 2017. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy. VI (Finance) – Notification – Circular
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Waiver the amount of late fee payable under section 47 return in FORM GSTR-4.
GST – States – 73/2017-State Tax – Dated:- 31-1-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 31st January, 2018 No. 73/2017-State Tax No. F. 3 (80)/Fin (Rev-I)/2017-18/DS-VI/57.-In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of the National Capital Territory of Delhi, on the
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INVOICE FOR NILL RATED GOODS(EX .PAPPAD HSN-1905)
Goods and Services Tax – Started By: – knr varma – Dated:- 30-1-2018 Last Replied Date:- 3-5-2018 – WHAT TYPE OF INVOICE RAISED BY SUPPLIER AT TIME OF SUPPLYING OF NILL RATED GOODS (EX .PAPPAD HSN-1905) – Reply By Ganeshan Kalyani – The Reply = Bill of supply – Reply By Himansu Sekhar – The Reply = As per cgst rules, bill of supply – Reply By KASTURI SETHI – The Reply = As per Section 2 (47) of CGST Act, 2017 nil rated goods are covered under the definition of 'Exempt Supply'. Hence bil
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ISSUED TAX INVOICE OR BILL OF SUPPLY FOR NIIL RATED GOODS
Goods and Services Tax – Started By: – knr varma – Dated:- 30-1-2018 Last Replied Date:- 3-5-2018 – Company manufacturing /supplying taxable and exempted goods, issuing tax invoice for taxable goods, issuing bill of supply for nill rated goods. Please let me know above method is correct or not – Reply By Ganeshan Kalyani – The Reply = Absolutely correct. – Reply By KASTURI SETHI – The Reply = You can issue, Invoice-cum-bill of supply . See Notification No.45/17-C.T. dated 13.10.17. – Reply By G
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rule 32 (7) pls explain
Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 30-1-2018 Last Replied Date:- 30-1-2018 – (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. Sir PLs explain this.''where input tax credit is
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MEANING FOR SOME GST TERMS
Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 30-1-2018 Last Replied Date:- 31-1-2018 – Dear Experts, I need meaning for the following GST terms available in GST RFD-01 A 1. Turnover of Inverted rated supply of goods 2. Adjusted Total Turnover 3. Net Input tax Credit – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Experts, Please reply for my querry dt. 30.01.2018 for the GST REFUND APPLICATION SUBMISSION. Certain Terms, I could not able to understand. 1. Turnover of In
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Mystery of “Time of supply” under JDA Unveiled!
Mystery of Time of supply under JDA Unveiled! – Goods and Services Tax – GST – By: – Pragya Singh – Dated:- 30-1-2018 – Introduction: Real Estate is an important part of the economy and is accountable for extensive part of development investment, advancement of the nation s infrastructure. The taxation of the real estate segment has also been challenging and litigated in many aspects. There are many open issues in relation to the determination of point of taxation and valuation under both direct and indirect taxes. In this article I have dealt with the determination of time of supply in case of issue of development rights and supply of construction service as consideration under a joint development agreement. In a Joint Development Agreement (JDA) the land owner gives development rights to the developer/builder to develop the land owned by the landowner. The built up area of the complex shall be shared by the land owner and the builder upon an agreed ratio. The developer/builder shall
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ring into a conveyance deed or similar instrument (e.g. allotment letter) . Time of Supply under GST: Section 13 of the CGST Act, 2017 deals with the provisions relating to the determination of time of supply of services. The time of supply shall be Date of issue of invoice or the date of receipt of payment whichever is earlier In cases where the invoice is not issued within 30 days of completion of service, it shall be the date of completion of service or the date of receipt of payment whichever is earlier. In cases where the time of supply cannot be determined as per the above two clauses, then it shall be the date on which the recipient shows the receipt of services in his books of accounts. Further it is also relevant to refer to the following definition of continuous supply of service under Section 2 (33) of the Act and Section 31 (5) dealing with issue of invoices. continuous supply of services means a supply of services which is provided, or agreed to be provided, continuously o
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y be observed that clauses (a) and (b) of sub section (2) of section 13 are not applicable in this case, as neither any invoice is raised by the builder on landowner, nor any payment received. As per clause (c) the time at which the landowner shows the receipt of service in his books of accounts would be the time of supply. If the landowner is retaining such units for his own use, he would recognise the same as his capital assets and if the landowner is going to again sell such units, he would recognise the same as his stock in trade. So it can be taken that the builder would be liable to pay GST at the time, when the landowner recognises the receipt of units from the builder. However from builder s point of view it would be very difficult to conclude when the landowner recognises receipt of service. Thus the determination of time of supply was no less than a mystery. These confusions have been resolved by Notification No. 4/2018-Central Tax (Rate) dated 25th January, 2018. The clarifi
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E Way Bill Department’s “D” eye on Movements
Goods and Services Tax – GST – By: – Piyush Jain – Dated:- 30-1-2018 – Interactive FAQs on E Way Bill What is E-way Bill? According to Rule 138 of CGST Rules, 2017, every registered person who causes movement of goods of consignment whose value including tax exceeds ₹ 50,000 – in relation to a supply; or for reasons other than supply; or due to inward supply from an unregistered person, Shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal. Transport of goods of more than ₹ 50,000 in value cannot be made by a registered person without an e-way bill. When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter. When should e-Way Bill be issued? E-way bill will be generated when there
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rse of transit 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 kms 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. 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. Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule
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otified by the Commissioner, within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. 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 GST EWB-01 The details of e-way bill generated under sub-rule (1) 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. Where the recipient referred to in sub-rule (11) 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. The e-way bill generated under this rule or under rule 138
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Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. 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. 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. Notwithstanding anything contained clause (b) of sub-ru
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the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf. 138C. Inspection and verification of goods.- 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. Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made
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the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 10 Kms and transport is within the same state. Who should generate an e-Way Bill? Registered Person – E-way bill must be generated when there is a movement of goods of more than ₹ 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than ₹ 50,000. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. Transporte
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or less, within the same State/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 transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment. States that have Notified e-Way Bill? The following states have notified e-Way bill for mandatory inter-state transport of goods: Karnataka Uttarakhand Rajasthan Kerala Starting from 1st February 2018, all the registered suppliers or the transporters/ recipients as the case may be belonging to these 25 States and 7 Union territories must compulsorily generate e-Way
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Please Share your Mail ID for in detail procedure for generation of E Way Bill with the screenshots of the same. Note: If the supplier/client is unregistered, then mention URP in the field GSTIN, indicating that the supplier/client is an Unregistered Person . Item Details: Add the details of the consignment (HSN code-wise) in this section: Product name Description HSN Code Quantity, Unit, Value/Taxable value Tax rates of CGST and SGST or IGST (in %) Tax rate of Cess, if any charged (in %) Note: On the implementation of E-way bills, Based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment
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M/s. KERALA CO-OPERATIVE DEVELOPMENT AND WELFARE FUND BOARD Versus UNION OF INDIA, REPRESENTED BY ITS SECRETARY, NEW DELHI AND COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM
2018 (6) TMI 1145 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 262 (Ker.) – Principles of Natural Justice – Ext.P11 order is though appealable in terms of the Finance Act, 1994, the petitioner challenges Ext.P11 order in this writ petition under Article 226 of the Constitution of India on the ground that the same is vitiated for non compliance of the principles of natural justice – Held that:- In Ext.P10 explanation, the petitioner specifically sought for an opportunity of hearing. In so far as the petitioner sought specifically an opportunity of hearing in the matter in Ext.P10 explanation filed before passing the impugned order, in the light of the provisions contained in Section 33A of Central Excise Act, the second respondent should not have passed orders on the show cause notice, without affording the petitioner an opportunity of hearing.
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The order passed on 16.10.2017 is vitiated for noncompliance of the principles of natural justice.
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Petition allowed. – W.P.(C.) No.
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t the same is vitiated for non compliance of the principles of natural justice. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the second respondent. 3. Ext.P7 show cause notice is dated 15.06.2017. The petitioner received Ext.P7 show cause notice on 15.07.2017. Ext.P8 is the communication sent by the petitioner to the second respondent on 29.07.2017 on receipt of Ext.P7 notice. In terms of Ext.P8, the petitioner requested the second respondent to grant them time till September, 2017 to file objections against the proposal made in Ext.P7 notice. The second respondent has not responded to the request made by the petitioner in Ext.P8 communication. Instead, the second respondent called upon the petitioner to appear for hearing on Ext.P7 notice on 30.08.2017. A representative of the petitioner consequently appeared before the second respondent on 30.08.2017 and sought time till 30.09.2017 for filing objections against the proposal. On the said req
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nded the hearing on 20.09.2017 on behalf of the petitioner and sought time. The case set up by the petitioner that Udayakumar did not appear for the hearing on 20.09.2017 may not, therefore, be correct. I do not propose to render a finding on the correctness of the said case set up by the petitioner, for, according to me, it is unnecessary to render a finding on the said issue for the disposal of this matter. 5. By virtue of Section 83 of the Finance Act, 1994, various provisions of the Central Excise Act, 1944 including Section 33 A dealing with the adjudication procedure have been adopted for adjudication contemplated under Finance Act, 1994. Section 33A of the Central Excise Act, 1944 reads thus : 33A. Adjudication procedure.- (1)The Adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires. (2) The Adjudicating authority may, if sufficient cause is sho
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accordingly, adjourned to 20.09.2017. The proceedings of hearing dated 20.09.2017 which is made available by the learned Standing Counsel for the second respondent indicates that the representative of the petitioner requested for time on 20.09.2017 also. The request made by the petitioner on 20.09.2017 has not been considered. Instead, the order was passed on 16.10.2017 without affording the petitioner a further opportunity of hearing. It is seen that in the meanwhile the petitioner submitted their explanation to the show cause notice on 28.09.2017. Ext.P10 is the explanation. In Ext.P10 explanation, the petitioner specifically sought for an opportunity of hearing. In so far as the petitioner sought specifically an opportunity of hearing in the matter in Ext.P10 explanation filed before passing the impugned order, in the light of the provisions contained in Section 33A of Central Excise Act, the second respondent should not have passed orders on the show cause notice, without affording
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Corestrength Traders India Pvt. Ltd. Versus Assistant State Tax Officer, Ernakulam
2018 (4) TMI 369 – KERALA HIGH COURT – [2018] 1 GSTL 58 (Ker) – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W.P.(C).No.3220 of 2018 Dated:- 30-1-2018 – P.B. Suresh
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Filling of Returns under GST.
Filling of Returns under GST. – GST – States – 02/2018-GST (State) – Dated:- 30-1-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders
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The Jharkhand Goods and Services Tax (Amendment) Rules, 2018.
GST – States – S.O. No. 07-03/2018-State Tax – Dated:- 30-1-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th January, 2018 Notification No. – 03/2018-State Tax S.O. No. 7 Dated – 30th January, 2018:- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 23rd January, 2018. 2. In the Jharkhand 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, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number (3), for the words one per cent. , the words half per cent. of the turnover in the State or Union
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ents 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 organizing 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; and (c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% o
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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 PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial
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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 Jharkhand, Department of Commercial Taxes, notification No. S.O 113 -State Tax dated the 24th October, 2017 published in the Gazette of Jharkhand, 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 benefit of notification No.40/2017 -State Tax (Rate) dated the 9th November, 2017 published in the Gazette of Jharkhand vide S.O 120 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India vide number G.S.R 1321(E) or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India vi
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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 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 not have received supplies on which the supplier has availed the benefit of the Government of Jharkhand, Department of Commercial Taxes, notification No. S.O 113-State Tax dated 24.10.2017 published in the Gazette of Jharkhand or notification No. 40/2017 -State Tax (Rate) dated the 9th November, 2017 published in the Gazette of Jharkhand vide S.O 120 or notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017 published in the Gazette of India vide number G.S.R 1321 (E) or notification No. 78/2017-Customs dated 13.10.2017 published in the Gazette of India vide number G.S.R 1272(E) or notifi
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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 Jharkhand, Department of Commercial Taxes, notification No. S.O 84-State Tax dated the 5th October, 2017 published in the Gazette of Jharkhand as amended from time to time. Explanation 2.- For the purposes of this rule, the 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 case may be, issued in respect of the said consignment and also includes the c
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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 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 or Union territory from the place of business of the consignor to the place of business of the transporter for
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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 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
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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 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 wi
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ORM GST EWB-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 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
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notification No. 2/2017- State tax (Rate) dated the 29th June, 2017 published in the Gazette of Jharkhand vide S.O 32 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 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
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9(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr.No. Invoice details Goods/ Services (G/S) 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 Integrated Tax Cess 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 (8+9+10- 11) No. Date Value No. Date 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)
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n 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number ; (xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters UT , at both places where they occur, the words Union territory shall be substituted; (xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters UT , the words Union territory shall be substituted. [File.No. Va Kar/GST/04/2018] By the order of the Governor of Jharkhand, K. K. Khandelwal, Principal Secretary-cum Commissioner. Note:- The principal rules were published in the Gazette of Jharkhand vide notification No. S.O 28-State Tax, dated the 20th June, 2017 and last amended vide notification No. S.O 5 -State Tax, dated the 3rd January, 2018. – Notification
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Notifies www.gst.gov.in and www.ewaybillgst.gov.in.
GST – States – EXN-F(10)-05/2018-09/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 09/2018-State Tax No.EXN-F(10)-05/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 146 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and in supersession of the notification No. 4/2017 – State Tax dated 24th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)- 13/2017, dated the 24th June, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Himachal Pradesh hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilita
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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
GST – States – EXN-F(10)-05/2018-08/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 08/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-State Tax, dated the 15
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Waive the amount of late fee return in FORM GSTR-6.
GST – States – EXN-F(10)-05/2018-07/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 07/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waiv
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Waive the amount of late fee return in FORM GSTR-5A.
GST – States – EXN-F(10)-05/2018-06/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 06/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waiv
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Waive the amount of late fee FORM GSTR-5.
GST – States – EXN-F(10)-05/2018-05/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 05/ 2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to wai
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Waive the amount of late fee FORM GSTR-1.
GST – States – EXN-F(10)-05/2018-04/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 04/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla -2 30th January, 2018 In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to wai
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The Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
GST – States – EXN-F(10)-05/2018-03/2018-State Tax – Dated:- 30-1-2018 – Government of Himachal Pradesh Excise and Taxation Department Notification No. 03/2018-State Tax No.EXN-F(10)-5/2018 Dated: Shimla-2 30th January, 2018 In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force from 23rd day of January, 2018. 2. In the Himachal Pradesh 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, 2018, in rule 7, in the Table, (a) in Sl. No.1, in column number (3
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he 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; and (c) "Organising State" has the same meaning as assigned to it in clause(f) of sub-rule (1) of rul
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nterest 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. ; (vi) 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 PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or m
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ice 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. ; (viii) 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 notification No. 48/2017-State Tax dated the 20th November, 2017 published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10)-40/2017 dated the 21st 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 benefit of notification No. 40/2017-State Tax (Rate) dated the 20th November, 2017 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-40/2017 dated the 21st
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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 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 not have received supplies on which the supplier has availed the benefit of notification No. 48/2017-
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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 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 on
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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 eway 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 gener
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t 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 subrule (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, u
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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 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-1 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-2 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
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t 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 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 GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated an
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l 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, 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 such goods and within such areas in the State as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central tax, may 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 30th June, 2017 published in the Gazette of Himachal P
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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.) 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
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rator : 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 Receipt Number 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 CK
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