The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018
G.O. Ms. No. 18 Dated:- 15-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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Document 1
GOVERNMENT OF PUDUCHERRY
(Abstract)
Commercial Taxes Notification of the Puducherry Goods and Services Tax (Second
Amendment) Rules, 2018 – Orders – Issued.
G.O. Ms. No. 18
COMMERCIAL TAXES SECRETARIAT
Puducherry, the 15 March, 2018
ORDER:
The following notification shall be published in the Official Gazette of the Government of
Puducherry.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services
Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the
following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Second
Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they sha
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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
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portal along with such other information as may be required on the common portal and a
unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01, electronically, on the
common portal along with such other information as may be required on the common
portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an aut
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uducherry, Commercial Taxes
Secretariat notification issued vide G.O. Ms No.34/CT/2017-18, dated the 20th September,
2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th
September, 2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall
bethe 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 central tax, State or Union territory tax, integrated
tax and cess charged, if any, in the document and shall exclude the value of exempt supply
of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the
recipient of supply as the consignee, whether in his own conveyance or a hired one or a
public conveyance, by
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is of the information furnished by
the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter may, at his option, generate
and carry the e-way bill even if the value of the consignment is less than fifty thousand
rupees:
Provided further that where the movement is caused by an unregistered person
either in his own conveyance or a hired one or through a transporter, he or the transporter
may, at their option, generate the e-way bill in FORM GST EWB-01 on the common
portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty
kilometers within the State or Union territory from the place of business of the consignor to
the place of business of the transporter for further transportation, the supplier or the
recipient, or as the case 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
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n the common portal in Part B of FORM GST
EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers
within the State or Union territory from the place of business of the transporter finally to
the place of business of the consignee, the details of the 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
FORMGST 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 the consignment:
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Provided that after the details of the conveyance have been updated by the
transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case
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
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ed that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, the information in Part A of FORM GST EWB-
01 may be furnished by such e-commerce operator or courier agency.
(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 the 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 twenty four hours of
generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has b
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l, by
notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:
Provided further that where, under circumstances of an exceptional nature,
including trans-shipment, the goods cannot be transported within the validity period of the
e-way bill, the transporter may extend the validity period after updating the details in Part
B of FORM GST EWB-01, if required.
Explanation 1.-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 the period expiring at midnight of the day immediately following the date of
generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional
Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the
dimensional limits prescribed in r
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.
(13) The e-way bill generated under this rule or under rule 138 of the Central
Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union
territory shall be valid in the State.
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(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 customs 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 and for
values not exceeding such amount as the Commissioner of State Tax, in
consultation with the Principal Chief Commissioner/Chief Commissioner of
Central Tax, may, subject to conditions that may be specified, notify.;
(e) where the goods, other than de-o
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cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification issued
vide G.O. Ms. No. 7/2017-Puducherry GST (Rate), dated the 29th June, 2017
published in the Gazette of Puducherry, Extraordinary, Part I, No.95, dated the 29th
June, 2017 as amended from time to time and notification No. 26/2017- Puducherry
GST (Rate), dated the 21st September, 2017 published in the Gazette of Puducherry,
Extraordinary, Part I, No. 149, dated the 21st September, 2017 as amended from time
to time;
(k) any movement of goods caused by defence formation under Ministry of defence as
a consignor or consignee;
(1) where the consignor of goods is the Central Government, Government of any State
or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the
place of the business of the consignor to a weighbridge fo
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(9601)”;
(iii) for rule 138A, the following rule shall be substituted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a convey
(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in ele
form or mapped to a Radio Frequency Identification Device embedded on
conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in c
movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from
common portal by uploading, on the said portal, a tax invoice issued by him in F
GST INV-1 and produce the same for verification by the proper officer in lieu of t
invoice and such number shall be valid for a period of thirty days from the da
uploading.
(3) Where the registered person
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veyances.- (1) The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept any
conveyance to verify the e-way bill in physical or electronic form for all inter-State and
intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers
installed at places where the verification of movement of goods is required to be carried out
and verification of movement of vehicles shall be done through such device readers where
the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper
officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other officer after
obtaining necessary approval of the Commissioner or an officer authorised by him in this
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n intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.”;
(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST
EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
“FORM GST EWB-01
E-Way Bill No.
E-Way Bill date
Generator
Valid from
Valid until
(See rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Supplier
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
B.2
Vehicle Number for Road
Transport Document
Number/Defence Vehicle
No./ Temporary Vehicle
Registration No./Nepal or
Bhutan Vehicle Registration
No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at fo
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38)
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
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FORM GST EWB-03
(See rule 138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
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E-Way Bill Number
A
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.
te
te
te
Total
Freight
Insurance
Packing and Forwarding
Charges etc.
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from 7th March, 2018, in FORM GST RFD-01, for the
DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback of central excise duty/service tax/central
tax on goods or services or both and that I have not claimed refund of the integrated
tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation/Status”;
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(ix) with effect from 7th March, 2018, in FORM GST RFD-01A, for the
DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereb
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