Goods and Services Tax – Page 506

Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.

Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
11/2018-State Tax Dated:- 7-3-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 11/2018-State Tax
The 7th March, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) with effect from the date of publicatio

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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 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 the common portal and a unique number will be generated on the said portal :
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in PART A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be gen

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id consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railway

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ified in this rule :
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1. For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2. The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the com

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tion in Part B of FORM GST EWB-01 for further movement of the consignment :
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part-A of and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of good

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been verified in transit in accordance with the provisions of rule 138B :
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table :-
Sl. No.
Distance
Validity period
1
2
3
1.
Upto 100 km.
One day in cases other than Over Dimensional Cargo
2.
For every 100 km. or part thereof thereafter
One additional day other than over dimensional Cargo
3.
Upto 20 km
One day in case of Over Dimensional Cargo
4.
For every 20 km. or part thereof thereafter
One additional day in case of Over Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by notification

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ehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter ; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consign him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.
(13) “The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union Territory shall be valid in the State”.
(14) Notwithstanding anything contained in this rule, no e-way bill

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the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act ;
(h) where the goods are being transported-
(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
(ii) under customs supervision or under customs seal ;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification No. 7/2017- State Tax (Rate), dated 28th June 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 188, Vol. X

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of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation – The facility of generation, cancellation, updation and assignment of e-way bill shall be
Sl. 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)”;
(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 conveyance. (1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or

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y notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.”;
(iv) for rule 138B, the following rule shall be substituted, namely:-
“138B. Verification of documents and conveyances.- (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 intr

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r 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 physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently.”;
(vi) for rule 138D, the following rule shall be substituted, namely:-
“138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been 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
(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
Place of Dispatch
A.3
GSTIN of

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ch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1 or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No. :
Consolidated E-Way Bill Date :
Generator :
Vehicle Number :
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
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
D

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y –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Sl.No.
Description of Goods
HSN
Qty.
Unit
Price(per unit)
Total value
Discount, if any
Taxable value
Central tax
State or Union territory tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
Rate
Amt.
Rate
Amt.
Freight
Insurance
Packing and Forwarding Charges etc.
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from the date of publication of this notification in the Official Gazette, 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 cent

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Neelikon Food Dyes And Chemicals Ltd. Versus Commissioner of CGST, Belapur

Neelikon Food Dyes And Chemicals Ltd. Versus Commissioner of CGST, Belapur
Central Excise
2018 (3) TMI 1420 – CESTAT MUMBAI – 2018 (364) E.L.T. 989 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 7-3-2018
E/87676/2017 – A/85492/2018
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Shri Bharat Raichandani, Advocate – for Appellant
Shri M.R. Melvin, Asst. Commr (AR) – for Respondent
ORDER
Per: Archana Wadhwa
The appellant manufacture synthetic food colours and also avails the services from various service providers. It is seen that the appellant was under obligation to pay taxes on such services on reverse charge mechanism which were not paid by them. Subsequently, in terms of Voluntary Compliance Encouragement Scheme

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was issued. Based upon the said discharge certificate they availed CENVAT credit of the tax was paid by them.
3. Proceedings were initiated against them by issuing show-cause notice seeking to deny CENVAT credit on the ground that such discharge certificate is not one of the specified documents for the purpose of availment of credit under rule 9 of Cenvat Credit Rules, 2004 and as such credit cannot be allowed to them. The show-cause notice culminated into an order passed by the Deputy Commissioner denying availment of such credit on such ground.
4. On appeal against the above order, Commissioner (Appeals) agreed with the assessee that the said discharge certificate issued under VCES Scheme is an admissible document for the purpose of ava

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eals) has gone beyond the show-cause notice. The proposition was to deny the credit on the sole ground that the discharge certificate is not proper document. Having held that the said certificate was a proper document, the appellate authority should have allowed the credit instead of rejecting the part on the ground of time bar. In any case and in any view of the matter I find that this specialised scheme was introduced by the Government of India for a limited period where the assessee is required to deposit duty and apply to the Revenue who would issue discharge certificate, on being satisfied about the quantum of taxes so paid by an assessee. If the assessee's tax credit is on the basis of challan itself, the concurrence of the Revenue is

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Chhattisgarh Goods and Service Tax (Second Amendment) Rules, 2018

Chhattisgarh Goods and Service Tax (Second Amendment) Rules, 2018
F-10-9/2018/CT/V (22)-12/2018-State Tax Dated:- 7-3-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
=============
Document 1
186 (14)
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Naya Raipur, the 7th March 2018
NOTIFICATION
No. 12/2018 State Tax
No. F-10-9/2018/CT/V (22).- In exercise of the powers conferred by section 164 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further
to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
2.
(1)
(2)
These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment)
Rules, 2018.
Save as otherwise provided in these rules, they shall come into force on such date as the State
Government may, b

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ignment value exceeding fifty thousand rupeesââ¬ââ¬¢
(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 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 authorization received from the consignor, the information in

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nt of Chhattisgarh, published in the
(2)
(3)
(4).
(5).
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186 (15)
Gazette of Chhattisgarh (Extraordinary), vide number 420, dated the 22th September, 2017 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
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.
Where the goods are transported by the registered person as a consignor or the recipi

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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 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 may be, the
transporter may not furnish the

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nd further movement of goods, update the details of conveyance in the e-way bill on 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.
186 (16)
(5A)
(6)
(7)
(8)
(9)
(10)
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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:
Provided that after the details of the conveyance have b

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pect of inter-State supply, generate the e-way bill in FORM GSTEWB-01 on the basis of invoice or
bill of supply or delivery challan, as the case maybe, 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
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.
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.
Where an e-way bill has been generated under this rule, but goods are either not tr

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ver
Dimensional Cargo
One additional day other than Over
Dimensional Cargo
One day in case of Over Dimensional
Cargo
One additional day in case of Over
Dimensional Cargo:
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186 (17)
Provided that the Commissioner may, on the recommendations of the Council, by notification,
extend the validity period of an e-way bill for certain categories of goods 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 whichthe e-way
bill has been generated an

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ay be, shall communicate his
acceptance or rejection of the consignment covered by the e-way bill.
Where the person to whom the information specified in sub-rule (11) has been made available does not
communicate his acceptance or rejection within seventy two hours of the details being made available
to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed
that he has accepted the said details.
The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules, 2017 or Goods
and Service Tax Rules of any other State or Union territory shall be valid in the State.
Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
where the goods being transported are specified in Annexure;
(14)
(a)
(b)
(c)
(d)
(e)
(f)
where the goods are being transported by a non-motorised conveyance;
where the goods are being transported from the customs port, airport, air cargo complex and
land cu

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ply of goods being transported is treated as no supply under Schedule III of the
Act;
186 (18)
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where the goods are being transportedââ¬â
(h)
(i)
Ã¢ââ¬Å¡Â¬
(j)
(k)
(1)
e
(m)
(n)
(ii)
under customs bond from an inland container depot or a container freight station to a
customs port, airport, air cargo complex and land customs station, or from one
customs station or customs port to another customs station or customs port, or
under customs supervision or under customs seal.
where the goods being transported are transit cargo from or to Nepal or Bhutan.
where the goods being transported are exempt from tax under notification No. 7/2017-State
Tax (Rate), dated 28th June 2017 and notification No. 26/2017-State Tax (Rate) dated 23rd
September, 2017.
any movement of goods caused by defence for

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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)”;
for rule 138A, the following rules shall be substituted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The
person in charge of a conveyance shall carryââ¬ââ¬¢
(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 electronic form
or mapped to a Radio Frequency Identification Device embedded on to the
conveyance in such manner as may be notified by the Commissioner:
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vice 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 in clause (b) of sub-rule (1), where circumstances so warrant, the
Commissioner may, by notification, require the person-in-charge of the conveyance to carry the
following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b)
(iv)
(v)
(vi)
a delivery challan, where the goods are transported for reasons other than by way of supply.”;
for rule 138B, the following rule shall be substituted, namely:-
“138B. Verification of documents and conveyances.- (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 instal

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FORM GST EWB-
03 shall be recorded within three days of such inspection.
(2)
Where the physical verification of goods being transported on any conveyance has
been done during transit at one place within the State or in any other State or Union
territory, 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
available subsequently.”
for rule 138D, the following rule shall be substituted, namely:-
“138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has
been intercepted and detained for a period exceeding thirty minutes, the transporter may
upload the said information in FORM GST EWB-04 on the common portal.”
186 (20)
(vii)
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for FORM GST EWB-01, FORM GST

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ll of Entry.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or
Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill
of Lading Number.
4.
Place of Delivery shall indicate the PIN Code of place of delivery.
5.
Place of dispatch shall indicate the PIN Code of place of dispatch.
6.
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186 (21)
Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column
A.1 or, as the case may be, A.3
7.
Reason for Transportation shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
4
Job Work
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)
Con

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rritory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
E-Way Bill Number
Approximate Location of
detention
Period of detention
Name of Officer in-charge
Date
Time
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186 (23)
FORM GST EWB-04
(See rule 138D)
Report of detention
(if known)
186 (24)
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
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FORM GST INV 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if

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LARATION[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”;
(ix) with effect from the date of issue of this notification, in FORM GST RFD-01A, for the
DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not
claimed refund of the integrated tax pa

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Rescinding notification No. 120-F.T. dated 24.01.2018, which reduced late fees on late filing of FORM GSTR-5A

Rescinding notification No. 120-F.T. dated 24.01.2018, which reduced late fees on late filing of FORM GSTR-5A
282-F.T.-13/2018-State Tax Dated:- 7-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 282-F.T.
Howrah, the 7th day of March, 2018.
No. 13/2018-State Tax
In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVI

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The West Bengal Goods and Services Tax (Second Amendment) Rules, 2018.

The West Bengal Goods and Services Tax (Second Amendment) Rules, 2018.
281-F.T.-12/2018-State Tax Dated:- 7-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 281-F.T. Howrah, the 7th day of March, 2018.
No. 12/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the West Bengal Goods and Services Tax Rules, 2017, –
(i) in rule 117, in sub-rule (4), in clause (b), for sub-cla

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son,
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 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 authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent

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lared 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 road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common por

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er 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 may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third

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

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registered 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 been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned i

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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 rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common

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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-oiled cake, being transported, are specified in the Schedule appended to notification No. 1126-F.T. dated the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;
(h) where the goods are being transported-

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twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and 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.
Cu

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of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other t

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

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shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters "URP" are to be filled-in in column A.1 or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SK

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ntegrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
State (name and code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Sl.No.
Description of Goods
HSN
Qty.
Unit
Price (per unit)
Total value
Discount, if any
Taxable value
Central tax
State or Union territory tax
Integrated tax
Cess
Rate
Amt.
Rate
Amt.
R

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The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2018.

The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2018.
G.O. Ms. No. 34 Dated:- 7-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017
[G.O. Ms. No. 34, Commercial Taxes and Registration (B1), 7th March 2018, Maasi 23, Hevilambi, Thiruvalluvar Aandu-2049.]
No. SRO A-12(a)/2018.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2

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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 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 authorization received from the consignor, the information in Part A of FORM GST E

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to 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 15th September, 2017 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 central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishin

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sporter 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 may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by

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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 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 the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial num

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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 been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for

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ding 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 rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) su

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4) 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-oiled cake, being transported, are specified in the Schedule appended to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II-Section 2 of the Tamil

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at pages 83-84 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June 2017 as amended from time to time and the Commercial Taxes and Registration Department Notification No.II(2)/CTR/793(c-3)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 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;
(l) 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 for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompani

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eyance.- (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 electronic form or mapped to a Radio Frequency Identification Device embedded on to the 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 case of movement of goods by rail or by air or vessel.
(2) 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.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the co

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t 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 behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A

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on 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
(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
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
Vehicle Number for Road
B.2
Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of T

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Bill Number
FORM GST EWB-03
(See rule138C)
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
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
T

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lication of this notification in the Official Gazette, 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”
(ix) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/s

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The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018

The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018
F.12(46)FD/Tax/2017-Pt.-III-202 Dated:- 7-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 07, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and
Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017,
namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan
Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the
State Government may, by notification in the Official Gazette, appoint.
2. Insertion of new rule 109A.- After the existing rule 109 and before the existing
rule 110 of the Rajasthan Goods and

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Joint Commissioner (Appeals) where such decision or order is passed by
the Deputy or Assistant Commissioner or State Tax Officer,
within six months from the date of communication of the said decision or order.”.
3. Amendment of rule 117.- In clause (b) of sub-rule (4) of rule 117 of said rules, for
the existing sub-clause (iii), the following shall be substituted, namely:-
“(iii) The registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule (2),
submits a statement in Form GST TRAN-2 by 31st March 2018, or within such
period as extended by the Commissioner, on the recommendations of the
1
Council, for each of the six tax periods during which the scheme is in operation
indicating therein, the details of supplies of such goods effected during the tax
period;”;
4. Substitution of rule 138.- The existing rule 138 of said rules shall be substituted
by the following rule, namely:-

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t where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an authorization received from the consignor, the
information in PART-A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency and a unique number will be generated on the said portal.
Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the e-way bill shall be
generated either by the principal or the job worker, if registered, irrespective of the value of
the consignment..
Provided also that where handicraft goods are transported from one State or Union
territory to another State or Union territory by a person who has been exempted from the
requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
shall be generated by the said person irrespective of the value of the consignment.
Explanation 1: For the p

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n shall generate the e-way bill in FORM GST EWB-01
electronically on the common portal after furnishing information in PART-B of FORM GST
EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, on the common portal, the
information in PART-B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not
deliver the goods unless the e-way bill required under these rules is produced at the time of
delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
a transporter for transportation by road, the registered person shall furnish the information
relating to the transporter on the common portal and the e-way bill shall be generated by the
transporter on the said portal on the basis of the information fu

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ds are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be
said to be caused by such recipient if the recipient is known at the time of
commencement of the movement of goods.
Explanation 2: The e-way bill shall not be valid for movement of goods by road unless the
information in PART-B of FORM GST EWB-01 has been furnished except
in the case of movements covered under the third proviso to sub-rule (3) and
the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
3
(5) Where the goods are transferred from one conveyance to another, the consignor or the
recipient, who has provided information in PART-A of 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 PA

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ons of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02 maybe generated by him on the said common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST
EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is
more than fifty thousand rupees, the transporter, except in case of transportation of goods by
railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in
FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case
may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the
common portal prior to the movement of goods:
!
Provided that where the goods

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it in
accordance with the provisions of rule 138B.
Provided further that the unique number generated under sub-rule (1) shall be valid
for a period of fifteen days for updation of PART-B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
(3)
One day in cases other than Over
Dimensional Cargo
Table
S. No.
Distance
Validity period
(1)
(2)
1.
Upto 100 km.
2.
3.
4.
For every 100 km. or part thereof thereafter
Upto 20 km
For every 20 km. or part thereof thereafter
One additional day other than Over
Dimensional Cargo
One day in case of Over
Dimensional Cargo
One additional day in case of Over
Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, e

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Motor Vehicle
Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act No. 59
of 1988).
!
(11) The details of the e-way bill generated under this rule shall be made available to the,-
(a) supplier, if registered, where the information in PART-A of FORM GST
EWB-01 has been furnished by the recipient or the transporter; or
5
(b) recipient, if registered, where the information in PART-A of FORM GST
EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case may be, shall
communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, or the time of delivery of goods
whichever is earlier, it shall be deemed that he has accepted the said detail

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cake, being transported, are specified in the
Schedule appended to to notification number F.12(56) FD/ Tax/ 2017-Pt.-I-41 dated
the 29th June, 2017, as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III
of the Act;
(h) where the goods are being transported,-
(i) under customs bond from an inland container depot or a container freight
station to a customs port, airport, air cargo complex and land customs
station, or from one customs station or customs port to another customs
station or customs port, or
(ii) under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notificatio

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ipient and the
transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
5.
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal
(Chapter 71)
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)
”
5. Substitution of rule 138A.- The existing rule 138A of the said rules shall be
substituted by the following rule, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a
conveyance.- (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

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of transporters to obtain a
unique Radio Frequency Identification Device and get the said device embedded on to
the conveyance and map the e-way bill to the Radio Frequency Identification Device
prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where
circumstances so warrant, the Commissioner may, by notification, require the person-in-
charge of the conveyance to carry the following documents instead of the e-way bill:-
(a) tax invoice or bill of supply or bill of entry; or
(b)
a delivery challan, where the goods are transported for reasons other than by
way of supply.”.
6. Substitution of rule 138B.- The existing rule 138B of the said rules shall be
substituted by the following rule, namely:-
“138B. Verification of documents and conveyances.- (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 ele

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(1) A summary report of every
inspection of goods in transit shall be recorded online by the proper officer in Part A of
FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B
of FORM GST EWB-03 shall be recorded within three days of such inspection.
1
8
1
(2) Where the physical verification of goods being transported on any conveyance has
been done during transit at one place within the State or Union territory or in any other
State or Union territory, no further physical verification of the said conveyance shall be
carried out again in the State or Union territory, unless a specific information relating to
evasion of tax is made available subsequently.”.
8. Substitution of rule 138D.- The existing rule 138D of the said rules shall be
substituted by the following rule, namely:-
“138D. Facility for uploading information regarding detention of vehicle.-
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes,

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ual turnover upto five crore rupees in the
preceding financial year and at four digit level for taxpayers
having annual turnover above five crore rupees in the preceding
financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery
Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or
Railway Receipt Number or Forwarding Note number or Parcel way
bill number issued by railways or Airway Bill Number or Bill of
Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters
“URP” are to be filled-in in column A.1 or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
:
5
Recipient not known
6
Line Sales
7
Sales Return
8
E

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Cess
Details of Notice
Date
Number
Summary of findings
12
E-Way Bill Number
Approximate Location of
detention
Period of detention
FORM GST EWB-04
(See rule138D)
Report of detention
Name of Officer in-charge (if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN: Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
GSTIN or UIN, if
available
Name
Address
:
Details of Consignee (Shipped
to)
13
that
:
State (name and code)
Type of supply
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
State or
Integrated
Central tax
Cess
SZÃ–
Descr
iption
Dis
Union
tax
Tot
Qty U Price
cou
HS
al
abl
of
nit
(per
nt,
N
val
e
à½šà½¼à½Šà¾›
Tax
territory tax
Good
unit)
i

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Designation Status
“3
11. Amendment of FORM GST RFD-01A.- In FORM GST RFD-01A, appended to
the said rules, with effect from the date of publication of the Rajasthan Goods and Services
Tax (Second Amendment) Rules, 2018 in the Official Gazette, for the existing
DECLARATION [second proviso to section 54(3)], the following shall be substituted,
namely:-
66
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
15
[F.12(46)FD/Tax/2017-pt-III-202]
By Order of the Governor
trait
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Gover

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Rescinding notification no. F.12(46)FD/Tax/2017-Pt-IV-161 dated 23.01.2018 related to reduction in late fee in case of delayed filing of FORM GSTR-5A.

Rescinding notification no. F.12(46)FD/Tax/2017-Pt-IV-161 dated 23.01.2018 related to reduction in late fee in case of delayed filing of FORM GSTR-5A.
F.12(46)FD/Tax/2017-Pt.-IV-203 Dated:- 7-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 07, 2018
In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017),

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The Odisha Goods and Services Tax (Second Amendment) Rules, 2018.

The Odisha Goods and Services Tax (Second Amendment) Rules, 2018.
5737-FIN-CT1-TAX-0034/2017-S.R.O. No. 92/2018 Dated:- 7-3-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 7th March, 2018
S.R.O. No. 92/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Rules 1, 2, 9 and 10 shall come into force on the date of their publication in the Odisha Gazette.
(3) Rules 3, 4, 5, 6, 7 and 8 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the Odisha Goods and Services Tax Rules, 2017

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; 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 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 authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency

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September, 2017 bearing S.R.O No. 403/2017 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 central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods

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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 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 commencemen

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nally 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 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 the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case 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 subrule (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 e

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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 been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a con

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idity 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 rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has b

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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-oiled cake, being transported, are specified in the Schedule appended to Government of Odisha, Finance Department notification No. 19833-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017 published in the Odisha Gazette, Extraordinary issue no 1134, dated the 29th June, 2017 bearing S.R.O. No 296/2017

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th June, 2017 as amended from time to time and Finance Department notification no.27995, dated the 21st September, 2017 published in the Odisha Gazette, Extraordinary issue no 1554, dated the 21st September, 2017 bearing S.R.O. No 421/2017 as amended from time to time;.
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
(l) 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 for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellat

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y 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 electronic form or mapped to a Radio Frequency Identification Device embedded on to the 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 case of movement of goods by rail or by air or vessel.
(2) 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.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissione

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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 behalf.”;
6. In the said rules, for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit sh

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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
(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
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
Vehicle Number for Road
B.2
Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery

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ule138C)
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
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer incharge
(if known)
Date
Time
F

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lowing 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”
10. In the said rules, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”

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The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017

The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017
FA-3-08/2018-1-V-(33) Dated:- 7-3-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
=============
Document 1
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Ã Â¤Â°, Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 7 Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Å¡ 2018
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, –
(i) with effect from the date of publication of this notification in the Official Gazette, in rule
117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted,
namely:-
“(iii) The registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule (2),
submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such
period as extended by the Commissioner, on the recommendations of the Council, for
each of the six tax periods during which the scheme is in operation indicating therein,
the details of supplies of such goods effected during the tax period;”;
(ii) for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods an

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or a courier agency, on an authorization received from the consignor, the
information in Part A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the e-way bill shall be
generated either by the principal or the job worker, if registered, irrespective of the value of
the consignment:
Provided also that where handicraft goods are transported from one State or Union
territory to another State or Union territory by a person who has been exempted from the
requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
shall be generated by the said person irrespective of the value of the consignment.
–
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whether in his own conveyance or a hired one or a public
conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01
electronically on the common portal after furnishing information in Part B of FORM GST
EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, on the common portal, the
information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not
deliver the goods unless the e-way bill required under these rules is produced at the time of
delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
a transporter for transportation by road, the registered person shall furnish the information
relating to the transporter on the common portal and the e-way bill

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Part B of
FORM GST EWB-01.
296 (2)
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Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road
unless the information in Part-B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
(5).
(4). Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5).
Where the goods are transf

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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),
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296 (3)
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02 maybe generated by him on the said common portal prior to the movement of
goods.
(7)
Where the consignor or the consignee has not generated the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of

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-01, he shall be informed electronically, if the
mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way bill
may be cancelled electronically on the common portal within twenty four hours of generation
of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid
for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
Sl. No.
Distance
(1

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dating 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.ââ¬â For the purposes of this rule, the expression ââ¬ÅOver Dimensional Cargo”
shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional
limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor
Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the recipient or the transporter; or
(b)
recipie

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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
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296 (5)
values not exceeding such amount as the Commissioner of State Tax, in consultation
with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may,
subject to conditions that may be specified, notify;
(e) where the goods other than de-oiled cake being transported, are specified in the
Schedule appended to notification No. F A-3-35-2017-1-V(63) dated the 30th June,
2017 as amended from time to tim

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o
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 for weighment or from
the weighbridge back to the place of the business of the said consignor subject to
the condition that the movement of goods is accompanied by a delivery challan
issued in accordance with rule 55.
Explanation. The facility of generation, cancellation, updation and assignment of e-way bill
shall be made available through SMS to the supplier, recipient and the transporter, as the case
may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply t

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n physical form or the e-way bill number in
electronic form or mapped to a Radio Frequency Identification Device embedded on
to the 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 case of
movement of goods by rail or by air or vessel.
(2) 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.
(3) Where the registered person uploads the invoice under sub-rule (2), the
information in Part A of FORM GST EWB-01 shall be auto-populated by the
common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a
uniqu

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oper officer to intercept any
conveyance to verify the c-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
behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
ââ¬Å138C. Ins

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e 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:-
296 (7)
E-Way Bill No.
E-Way Bill date
Generator
Valid from
ââ¬ÅFORM GST EWB-01
(See rule 138)
E-Way Bill
:
-1
296 (8)
Valid until
PART-A
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GSTIN of Supplier
A.1
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
Reason for
A.9
Transportation
PART-B
Vehicle Number for
B.1
Road
Transport Document
Number/Defence
Vehicle No./
Temporary Vehicle
Registration
No./Nepal or Bhutan
Vehicle Registration
B.2
No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum t

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, Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 7 Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Å¡ 2018
296 (9)
Code
1
Description
Supply
2
Export or Import
3
4
5
Sh
Job Work
SKD or CKD
Recipient not known
10
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
296 (10)
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FORM GST EWB-03
(See rule138C)
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-cha

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FORM GST INV ââ¬â 1
(See rule 138A)
–
Generation of Invoice Reference Number
Date:
Details of Consignee (Shipped
Details of Recipient (Billed to)
to)
GSTIN or UIN, if
available
Name
Address
State (name and code)
Type of supply-
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
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296 (13)
Export
Supplies made to SEZ
Deemed export
State or
Descri
Central
tax
Union
Integra
ted tax
Cess
Sl.
ption
HS
Qty Un Price
Total
Disco
territory
ÃÂ¢ÃÂ°Ãâââ¬¦ÃÂ°
it
(per
valu
unt, if
tax
No. of
N
ble
unit)
e
any
Goods
value
A
Rate
t. te

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M/s. Bharti Airtel Ltd. Versus Commissioner of GST, Central Excise, Chennai And Commissioner of GST, Central Excise, Chennai Versus M/s. Vodafone Essar Cellular Ltd. And Vice-Versa

M/s. Bharti Airtel Ltd. Versus Commissioner of GST, Central Excise, Chennai And Commissioner of GST, Central Excise, Chennai Versus M/s. Vodafone Essar Cellular Ltd. And Vice-Versa
Service Tax
2018 (3) TMI 708 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2018
Appeal No. ST/244 and 301/2010, Appeal No. ST/Misc. /40824/2017 and ST/610/2010, Appeal No. ST/634/2010 – Final Order Nos. 40585-40588 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate for the Appellant
Ms. P. Hemavathi, Commissioner (AR) for the Respondent
ORDER
Per Bench
The issue arising for consideration in all these appeals being same, they were heard together and are disposed by this common order.
2. The appellants are engaged in providing mobile phone services and are registered with the Service Tax Department under Telecommunication Services. During the course of audit, it was noticed that t

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8,579
8,748,579

Sub-total
169,470,215
94,722,210
74,748,005

INPUT SERVICES
Other input services construction, rent a cab, catering, ASS etc.
146/08
21.10.08
10/04to 12/07
1,026,616
0.00
1,026,616
Other input services construction, renta cab, tour operators
218/09
8.9.09
1/08 to 9/08
673,313
0.00
673,313
Pertaining to towers and shelters
218/09
8.9.09
1/08 to 9/08
2,225,538
0.00
2,225,538
Sub total

3,925,467
3,925,467
Telecom services provided to SEZ Units
Demand denying exemption under 4/04 ST dt. 31.3.04
146/08
21.10.08
4/07 to 9/07
806,158
0.00
806,158
218/09
8.9.09
10/04 to 12/07
2,488,524
0.00
2,488,524
Sub Total

3,294,682
0.00
3,294,682
Grand Total

176,690,364
94,722,210
3,294,682

4. On behalf of the appellants, ld. Counsel Shri Raghavan Ramabhadran reiterated the grounds of appeals. He fairly conceded that the issue whether the appellant is

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edit is admissible and there was no suppression of facts with intent to evade payment of duty. He submitted that the issue in these appeals stand decided by the Larger Bench in the case of Tower Vision India Pvt. Ltd. reported in 2006 (42) STR 249 (Tri. LB). Similar view was taken by the Hon'ble High Court of Bombay in Bharti Airtel reported in 2014 (35) STR 865 (Bom.). The Tribunal in the case of Vodafone Essar South Ltd. and ors. Vide Final Order No. 40194 to 40207/2018 dated 22.1.2018 had applied the very same decision to confirm the demand for normal period but set aside the demand for the extended period and the penalties were also set aside.
3.2 With regard to the demand in respect of input services, he submitted that the appellant had availed credit on various input services such as construction, rent-a-cab service etc. which were used for providing the output service. The period involved is prior to 1.4.2011 and therefore the said credit is eligible as these services have been

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ngly availed credit of duty paid on inputs and capital goods. The fact would not have come to light but for the intervention of the department and therefore the show cause notice issued invoking the extended period is correct and proper.
4.1 In regard to the credit availed on input services, she submitted that the authorities below has rightly disallowed the credit holding that there is no nexus between the input services and the output service provided by the appellants.
4.2 In regard to the issue of telecom service provided to SEZ units by the appellant, she submitted that the appellant is not eligible for the exemption under Notification No. 4/2004 for the reason that the services have been used by the mobile phone users outside the SEZ also.
5. Heard both sides.
6. The first issue for consideration is whether the credit availed on inputs/capital goods as well as towers and shelters is eligible or not. The said issue stands covered by the decision of the Larger Bench and Hon'ble

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l as the penalties for the normal period. Following the same, we are of the considered opinion that the demand on this count for the extended period requires to be set aside which we hereby do. Thus the demand for the normal period will sustain, however, the penalties for the normal period are set aside.
6.1 With regard to disallowance of credit on input services, the issue stands covered by the decision in the case of Vodafone Essar South Ltd. (supra). The Tribunal in the said decision analysed the eligibility of credit on the very same services. The various services were used for providing output services. Further, the period is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business . Following the above decision in Vodafone Essar South Ltd., we hold that credit is admissible.
6.2 With regard to the denial of exemption under Notification No.4/2004 dated 31.3.2004 alleging that the telecom services are not co

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only to the normal period with no penalties. The demand for the extended period is set aside. In respect of the input services, the credit is held to be eligible and allowed. In respect of denial of exemption under Notification No.4/2004- the demand on this count is set aside. The appeals are partly allowed in the above terms.
Appeal Nos. ST/610/2010 and ST/634/2010
8. The parties herein are hereafter referred to as assessee and department for sake of convenience.
9. Show cause notice was issued proposing to deny credit on inputs, capital goods as well as towers and shelters used for setting up towers used for providing telecommunication services. The credit availed on duty paid pertaining to towers / shelters were also proposed to be disallowed. After due process of law, the original authority disallowed the credit and confirmed the demand in respect of credit availed on inputs / capital goods and towers / shelters. The demand in respect of input services also was confirmed. Howeve

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,699
8,571,6999

10. The issue for consideration in these appeals are identical to the issue in Appeal Nos. ST/244 and 301/2010. Therefore, adopting the same discussions we hold that the credit availed under the category of inputs / capital goods of the duty paid on MS angles, channels etc. as well as towers and shelters are not eligible. The demand being entirely within the normal period, however, for the very same discussions made above and following the decisions in Vodafone Essar South Ltd. Final Order No. 40194 to 40207/2018 dated 22.1.2018, the penalties are set aside.
11. With regard to the demand raised on input services, the facts reveal that the various input services on which assessee has availed credit are erection and installation services, construction etc. These were used for erecting the towers and shelters and PFBS for the period April 2008 to March 2009. The period involved being prior to 1.4.2011, we hold that the services would fall within definition of in

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The Gujarat Goods and Services Tax (Second Amendment) Rules, 2018.

The Gujarat Goods and Services Tax (Second Amendment) Rules, 2018.
12/2018-State Tax Dated:- 7-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 7th March, 2018.
Notification No. 12/2018-State Tax
No. (GHN-31)/GSTR-2018(19).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government of Gujarat may, by notification in the Official Gazette, appoint.
2. In the Gujarat Goods and Services Tax Rules, 2017, –
(i) with effect from the 7th day of March, 2018, in rule 117, in sub-rule (4), in clause (b), fo

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ement 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 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 authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in o

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th 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 road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of

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h 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 may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case o

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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 the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the c

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ormation 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 been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods ha

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he “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 rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the

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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-oiled cake, being transported, are specified in the Schedule appended to Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)TH dated the 30th June, 2017, notification No. 2/2017- State tax (Rate) as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods

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nsignor or consignee;
(l) 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 for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S.No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.

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by rail or by air or vessel.
(2) 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.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner

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yances 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 behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no

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A.7
Value of Goods

A.8
HSN Code

A.9
Reason for Transportation

PART-B

B.1
Vehicle Number for Road

B.2
Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.

Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airwa

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sp; :
Vehicle Number :
Number of E-Way Bills

E-Way Bill Number

FORM GST EWB-03
(See rule138C)
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
&nbs

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p;

Date:

Details of Supplier
GSTIN

Legal Name

Trade name if any

Address

Serial No of Invoice

Date of Invoice

Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN if available

Name

Address

State (name and code)

Type of supply –

B to B supply

B to C supply

Attracts Reverse Charge

Attracts TCS
GSTIN of operator

Attracts TDS
GSTIN of TDS Authority

Export

Supplies made to SEZ

Deemed export

Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from 7th day of March, 2018, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namel

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Rescind the Government Notification, Finance Department No. (GHN-10)/GST-2018/S.128(7)TH dated the 23rd January, 2018, notification No. 06/2018 – State Tax.

Rescind the Government Notification, Finance Department No. (GHN-10)/GST-2018/S.128(7)TH dated the 23rd January, 2018, notification No. 06/2018 – State Tax.
13/2018-State Tax Dated:- 7-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 7th March, 2018
Notification No. 13/2018-State Tax
No. (GHN-32)/GST-2018/S.128(9)TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services

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M/s. Apollo Computer Education Ltd. Versus Commissioner of GST, Central Excise

M/s. Apollo Computer Education Ltd. Versus Commissioner of GST, Central Excise
Service Tax
2018 (3) TMI 638 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2018
ST/Misc. /41631/2017 and ST/756/2010 – Final Order No. 40584 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri J. Shankar Raman, Advocate for the Appellant
Shri K. Veerabhadra Reddy, JC (AR) for the Respondent
ORDER
Per Bench
The appellants herein are engaged in providing training in software and systems. The department took the view that these services provided would attract levy of service tax under the category of Commercial Training and Coaching (CTC) and Franchisee Service. Show cause notice dated 6.9.2007 was issued for covering the period 1.7.2004 to 31.3.2008 inter alia demanding service tax of Rs. 2,31,95,440/- along with interest and for imposition of penalties. A subsequent show cause notice dated 13.10.2009

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se, Indore 2013 (32) STR 379 (Tri. Del.) which held that the Board Circular dated 20.6.2003 is misconceived, illegal and contrary to statutory exemption notification and that the value of course materials require to be granted benefit of the abatement. The ld. counsel also prays for setting aside the penalty. He refers to the decision of the Tribunal in the appellant s own case, for an earlier period vide Final Order No. 40491/2017 dated 13.1.2017 wherein the Tribunal has set aside the penalty. Ld. counsel submits that appellant had already paid the entire dues as per their working after taking into consideration CENVAT credit as well as benefit of exemption under Notification No. 12/2003.
3. On the other hand, ld. AR Shri K. Veerabhadra Reddy supports the impugned order. He draws our attention to para 7 and 8 of the impugned order to highlight that a lump sum is collected from the students indicating the total cost of the course materials as against the claim made by them

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ed copies of profit and loss account at the stage of adjudication and have also annexed them in page 62 of the appeal book which separately indicates the cost of books and materials. In the circumstances, we find that the ratio of Cerebral Learning Solutions Pvt. Ltd. (supra) will have to be applied to the present appeal and that notwithstanding Board s Circular dated 20.6.2003, the cost of the books supplied by the appellant will have to be deducted for the purposes of arriving at the net tax liability. However, neither of the show cause notice have given any separate break-up of such cost of the books. The matter is remanded to the adjudicating authority to cause verification from the balance sheets and other data that may be provided by the appellant to work out such cost and to arrive at net tax liability.
6. Coming to the matter of penalty, we find merit since in their own case, for an earlier period, this Tribunal has already set aside the penalty. We follow the same ratio and h

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The Bihar Goods and Services Tax (Amendment) Rules, 2018.

The Bihar Goods and Services Tax (Amendment) Rules, 2018.
S.O. 148 Dated:- 7-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 7th March 2018
S.O.148, dated 7th March 2018- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) with effect from 7th March, 2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:-
“(iii) The registered person availing of this scheme and having fur

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the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either b

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may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where t

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e common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon gener

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nsporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of go

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shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Sl. No.
Distance
Validity period
(1

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

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container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 545 dated the 29th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;
(h) where the goods are being transported-

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overnment, 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 for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultu

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Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyanc

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the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be car

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h

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
Vehicle Number for Road

B.2
Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./ Nepal or Bhutan Vehicle Registration No.

Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Ladi

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p; :
Number of E-Way Bills

E-Way Bill Number

FORM GST EWB-03
(See rule138C)
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

Whethe

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sp;

Legal Name

Trade name, if any

Address

Serial No. of Invoice

Date of Invoice

Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available

Name

Address

State (name and code)

Type of supply –

B to B supply

B to C supply

Attracts Reverse Charge

Attracts TCS
GSTIN of operator

Attracts TDS
GSTIN of TDS Authority

Export

Supplies made to SEZ

Deemed export

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 sectio

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Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg.

Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg.
33/2018 Dated:- 7-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-III),
MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, TALUKA: URAN, DISTRICT: RAIGAD, MAHARASHTRA-400707.
F. No. S/22-Gen-402/2017-18/ AM (I)/JNCH
Dated 07.03.2018
PUBLIC NOTICE NO.33/2018
Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg.
Attention of the Members of Trade and Industry, steamers/ Shipping Agents(SA), Port/Terminal Operators and all other persons is invited to the Public Notice No 161/2016, dated 28.11.2016(including subseq

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PD), it has been decided to gradually do away with consignment wise DPD intimation (72 hours advance intimation being submitted by importer in respect of each consignment to shipping lines) with one time default intimation. In order to operationalize this procedure, it is essential to capture basic details of importer in the Bill of lading itself so that such details can be used to decide DPD stacking code and for various other purposes.
3. In order to ensure that such basic details of importers in India are captured by shipping lines at the time of booking of such consignments at the stage of bill of lading” stage and to further speed up the import declaration processing and clearance, it has been decided that:
i. Importers are required

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s for informing the stacking code of the container to the importer.
4. Direction to Importers / Customs Brokers:
Importers/ Customs Brokers are required to ensure that the said requirements are complied with. Customs Broker Licensing Regulations, 2013 provides that Customs Brokers shall discharge his duties as a Customs Broker with utmost speed and efficiency as per Regulation 11.
5. The revised requirement for imports at Nhava Sheva Port and shipping lines as mentioned in Para 3 above would be applicable from 1st April 2018 (i.e. all bills of lading issued on or after 1st April 2018 should contain aforesaid additional details).
6. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of DPD C

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Central Goods and Services Tax (Second Amendment) Rules, 2018

Central Goods and Services Tax (Second Amendment) Rules, 2018
12/2018 Dated:- 7-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No.12/2018 – Central Tax
New Delhi, the 7th March, 2018
G.S.R. 204 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) with effect from the date of publication of this notification in the Official Gazette, in rule 11

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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 on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal:
Provided also that wher

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

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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 may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanati

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consignee, the details of the conveyance may not be updated in the eway 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 the consignment:
Provided that after the details of the conveyance have been updated by the transporter
in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal

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hall 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 been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated

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riod 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 rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been fu

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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 goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum

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e 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) 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;
(l) 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 for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through S

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ical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the 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 case of movement of goods by rail or by air or vessel.
(2) 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.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequenc

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ntification 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 eway 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 behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and t

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

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f 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
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoic

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or 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”;
(ix) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not cla

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Rescinding notification No. 06/2018 – CT dated 23.01.2018

Rescinding notification No. 06/2018 – CT dated 23.01.2018
13/2018 Dated:- 7-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 13/2018 – Central Tax
New Delhi, the 7th March, 2018
G.S.R. 205 (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

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Participation of States in E-Way Bill System

Participation of States in E-Way Bill System
GST
Dated:- 6-3-2018

All States have joined the Government's centralized e-way bill system for inter-State transport of goods by road under the GST regime. Accordingly, the Government, on the recommendations of the GST Council, appointed the 1st day of February, 2018, as the date from which the provisions of the e-way bill rules shall come into force for inter-State movement of goods. However, in view of the difficulties faced by the tra

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Job work service – stiching of upper of Shoes

Job work service – stiching of upper of Shoes
Query (Issue) Started By: – rakesh rohilla Dated:- 6-3-2018 Last Reply Date:- 8-3-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Experts,
previously we are charging 18% GST on job work of stiching of upper of shoes upto jan 2018. Now there are some persons who charge only 5% on this service and my SAC code is 00441480. Please tell me whether i have to charge 18% or 5%.
Reply By KASTURI SETHI:
The Reply:
First of all your SAC code 00441480 is not correct. It pertains to erstwhile Service Tax and it is general code and not for specific service.
Secondly it rate of GST depends upon what type of shoes is being manufactured. Whether upper shoes are meant for sports shoe or other shoes. So pl. let me know your stitching is meant for which type of shoes. Shoes fall under Chapter 64 under GST Tariff Heading Nos. 6401 to 6406.
Reply By rakesh rohilla:
The Reply:
Dear Kasturi Sir, we are doing all kinds of shoes stichi

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b).. Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);]
[(c)… all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);]
(d)… Printing of books (including Braille books), journals and periodicals;
[x x x]
[(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil;]
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for reta

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ooks), journals and periodicals.
[(c)… printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.]
2.5
–
[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent.
6
-]
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i), [(ia), (ii) and (iia)] above.
9
-]
[27
Reply By KASTURI SETHI:
The Reply:
Any contract between job worker and principal ?
Reply By rakesh rohilla:
The Reply:
Dear Kasturi Sir, there is no contract between us. we just do the job work only. I have go through the list which you had mentioned. I have cross checked and find on gst rate list on services as under point no. 12 :-
Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(c) Cut and polished d

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TCS on GST included value or excluded value?

TCS on GST included value or excluded value?
Query (Issue) Started By: – CA-Gourav Garg Dated:- 6-3-2018 Last Reply Date:- 9-4-2018 Income Tax
Got 8 Replies
Income Tax
Dear All,
My query is TCS@1% to be collected on sale value included GST or excluded GST?
For Eg.
Sale Value is ₹ 100/-
IGST @18% Rs. 18/-
Total Rs. 118/-
Now TCS @ 1% on which value, whether 100/- or 118/-?
Please provide solution with notification no. or any other documentary evidence.
Reply By KASTURI SETHI:
The Reply:
As per Section 52 of CGST Act, it is net value of taxable supplies.
Reply By CA-Gourav Garg:
The Reply:
Sir
i am asking fot TCS on scrap as per Income tax act
Reply By MUKUND THAKKAR:
The Reply:
TCS applicable on 118/-
Reply By KASTURI SETHI:
The Reply:
Sh.Mukund Thakkar, Sir Your reply for the purpose of Income Tax Act ?
Reply By KASTURI SETHI:
The Reply:
Sh.Gaurav Garg Ji,
There is no mention of words,"Income Tax Act, Scrap etc" in your query as well

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the following case:
Nature of Goods TCS Rate Alcoholic liquor for human consumption 1% Tendu Leaves 5% Timber obtained under a Forest Lease 2.5% Timber obtained by any mode other than Forest Lease 2.5% Any other Forest produce not being forest timber or tendu leaves 2.5% Scrap 1% Minerals being Coal or Lignite or Iron ore 1% Parking Lot, Toll Plaza, Mining and Quarrying 2% Where ANY amount of consideration is received in cash on sale of :-
Bullion (consideration exceeds ₹ 2 Lakhs), Jewellery (consideration exceeds ₹ 5 Lakhs), and with effect from June 1,2016 ,Any other goods and services (exceeding ₹ 2.00 Lakh) if TDS Provision is not applicable 1% Where amount is received by cheque or any other mode on sale of :-
Motor vehicle of the value exceeding ₹ 10.00 Lakh (applicable from June 1,2016) 1% Finance Act, 2016 imposed TCS on sale of goods or services on receiving consideration in cash with effect from 2016, June 1. Finance Act 2016 has made the following a

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collected at the time of debiting of the amount payable to the buyer or at the time of receipt of payment, whichever is earlier. Definition of various Term in TCS
(a) Seller: According to this provision every following person is covered under the scope of the seller for the purpose of TCS:
(i) The Central and State Government.
(ii) Local authority
(iii) Statutory corporation or Authority
(iv) Company
(v) Firm
(vi) Co-operative society
(vii) Individual or Hindu undivided family (HUF),whose books of accounts are liable to be audited under section 44AB of Income Tax Act.
(b) Buyer:
(i) According to the this provision Buyer Means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified in the Table in sub section(1) or right to receive any goods but does not include
1. Public sector company, Central Government/State Government, Embassy, a High commission, legation, consulate and the trade representation of a foreign s

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ent year specified in that certificate unless cancelled by the AO at any time before the expiry of the period of the validity of the earlier certificate.
Page 3 of 3
Nil rate /Exemption: Section 206C (1A)/ (1B) Notwithstanding anything contained in sub section (1) of section 206C, No tax shall be deducted from a buyer(resident in India) who purchases specified goods not for the purpose of trading but for the manufacturing, processing, or production of goods/article or thing and gives a declaration in duplicate in Form 27C to the seller. The seller shall deliver one copy, form 27C collected from buyer, to Chief Commissioner/ Commissioner of Income tax. TCS Return: The seller\ contractor i e. deductor has to file a quarterly return in form 27EQ and in Form 27A and has to issue the TCS certificate to Deductee in Form 27D on or before following Due Date: Quarter Due Dates for filing TCS Return Due Dates for issuing TCS Certificate April to June 15th July 30th July July to September 15th

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The liability effect on differencial GST by amending B2B

The liability effect on differencial GST by amending B2B
Query (Issue) Started By: – Vasudevan Durairaj Dated:- 6-3-2018 Last Reply Date:- 9-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Can anyone explain that how the differential effect will fall on liability when amending an invoice GST value ( by changing rate of GST)
Say for example. An invoice of Oct-17 has been charged with 28% wrongly instead of 18%, In Jan 18 ,I have given a credit note to the customer for the GST value difference
How can I show this in GSTR 1 .. Can it be shown in B2B amendments…? Will it be ok at par with GSTR 3B Jan 18 in which I had taken only tax effect and not on taxable value since the difference is only on rate of GST..
Can anyone

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of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed:
Provided that no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person.
I hope the above provisions will clear your doubt. In my opinion the above provisions will apply only in B2B transactions. If you supply to C he will not bother abo

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Availability if ITC on Commission of Tour Operator

Availability if ITC on Commission of Tour Operator
Query (Issue) Started By: – Suparna Lahiri Dated:- 6-3-2018 Last Reply Date:- 9-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
When a GST registered Service receptient books hotel in a different state and avails service but hotel raises tax invoice to a GST registered tour operator and that tour operator in turn raises tax invoice to the ultimate service receptient charging GST on his commission along with hotel cost, can the s

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IGST credits

IGST credits
Query (Issue) Started By: – MANOHARAN ARUMUGAM Dated:- 6-3-2018 Last Reply Date:- 19-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We have started receiving IGST against our exports. However, in the absence of SB details, we could not correlate with our export documents. How to cross check the credits with our records?
Reply By Praveen Nair:
The Reply:
Congratulations!
Reply By Kishan Barai:
The Reply:
via icegate.gov.in
Discussion Forum – Knowledge Sha

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Refund of IGST on Export – Invoice mis-match Cases -Alternative Mechanism with Officer Interface

Refund of IGST on Export – Invoice mis-match Cases -Alternative Mechanism with Officer Interface
04/2018 Dated:- 6-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMPLEX
Air India SATS Airfreight Terminal, Bengaluru International Airport,
Devanahalli, BENGALURU – 560 300
C. No. VIII/48/ 163/2018 BACC (T)
DATE: 06.03.2018
PUBLIC NOTICE NO. 04/2018 DATED 06.03.2018
Subject: reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 regarding refund of IGST on export- invoice mis-match cases -alternative mechanism with officer interface.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular

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data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process

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art of exporter while filing GST returns.
(v) Exporters are advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Custo

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te.gov.in /Download/ v 1.2_Advisory_Registration_APPROV ED.pdf
Java set up for the DSC upload:
https: //www.icegate.gov.in/ Download/JavaSetupForDSC. pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using tw

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tails provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
(i) Duly certified concordance table sub

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the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
5. In order to ensure smooth operation of the prescribed procedure, a dedicated cell has been opened in the IGST refund Section of ACC, Bangalore. The email id of the dedicated cell is igstaccblr18@gmail.com
6. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office. It is again emphasized that this Office is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
(P.ANJANIKUMAR)
COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMPLEX BENGALURU
Circular, Trade Notice, Publ

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