Goods and Services Tax

Clarification Regarding GST Tax Rate in Industrial Canteen Service SAC Code 996333
Query (Issue) Started By: – Surinder Kaur Dated:- 23-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Team
Kindly provide me the exact GST rate for industrial canteen services , However canteen have centralised heating system .
SAC Code : 996333
Regards
Reply By RAJA SWAMINATHAN:
The Reply:
Under Heading Number 9963 the rate of GST payable is 2.5%, However the the credit of input tax charged on goods and services used in supplying the service shall not been taken.
Reply By KASTURI SETHI:
The Reply:
GST Rates for services by restaurants, Job work on Handicraft goods and Works contract for specified C

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CMP 03 – Tax on Stock
Query (Issue) Started By: – RAVINDRA SANCHETI Dated:- 23-1-2018 Last Reply Date:- 24-1-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Assessee is registered as Composition dealer and having stock of ₹ 10 Lacs (GST Rate @ 5%) as on 30th Jun, Out of these ₹ 5 Lacs is purchased within State from Regd dealer, ₹ 4 Lacs Purchased from Unregistered Dealer, and ₹ 1 Lacs purchased from outside the state.
Now assesse wants to file CMP 03, my q

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GRIEVANCE REPORTING IN GST PORTAL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 23-1-2018

The GST portal made available a new functionality for redressal of grievances by tax payers or any other person. For this purpose the aggrieved person has to go to the link https://services.gst.gov.in/services. This has four menus namely –
* Registration
* Payments
* User Services; and
* Refunds
Click 'user services' menu which will display the following-
* Holiday list;
* Grievance/complaints;
* Locate GST Practitioner;
* Search Office address;
* Generate User Id for Advance Ruling.
Then click 'Grievance/complaints' which will display the following-
* Submit grievance (to give the details of

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ld 'Center' and the list of all States are included. If the grievance is related to 'Center' it is to be clicked; if it is on a particular State, the name of the State is to be clicked.
Name and address of the business (it is a mandatory field)
Name and Address of Business should be of 3 to 2000 characters, can contain alphabets, numbers and special characters (. – , \ / ')
Email address (it is a mandatory field)
The email id of the complainant is to be entered in this field.
Description of grievance (it is a mandatory field)
In this field the complainant is to enter his grievances. Maximum 4000 words can be used for describing the grievance.
Previous Grievance number
It is not a mandatory field. If any grievance has been filed

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ose file
* No file chosen
If no document is uploaded the complainant is to click 'no file chosen'. If any document is to be uploaded the complainant is to click 'Choose file'. To upload any file the following are to be taken care of-
* File with PDF or JPEG format is only allowed.
* Maximum file size for upload is 500 KB.
After entering all the fields then the complainant is to enter the characters as shown in the portal in the relevant field and then he is to click 'submit' button. If any correction is to be made then he is to click the 'Reset' button and make necessary corrections and to submit the grievance in the portal.
Grievance Number
If the complaint filed is submitted then the system will provide Grievance number which ma

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Movement of Goods on Trail under GST
Query (Issue) Started By: – Rupali Gole Dated:- 23-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Company want to move of goods on trial from factory to client place in other state. And after trial move the goods to other client in the same state for trial. For example, company M Ltd. having factory at Gujrat sent goods to ABC Ltd. at Rajasthan under delivery challan for trial run. If M Ltd. wants to move the go

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Notifies www.gst.gov.in and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal.
9/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.9/2018 – State Tax
Date:23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 146 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure No. 15/CTD/2017 dated 22nd June, 2017, published in the

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Extension of date for filing the return in FORM GSTR-6.
8/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 8/2018 – State Tax
Date:23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred

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Waiver of late fee for failure to furnish the returns in FORM GSTR-6
7 /2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.7 /2018 – State Tax
Date: 23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as

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Waiver of late fee for failure to furnish the returns in FORM GSTR-5A
6/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE
DEPARTMENT COMMERCIAL TAXES DIVISION
GANGTOK
No. 6/2018 – State Tax
Date:23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as th

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Waiver of late fee for failure to furnish the returns in FORM GSTR 1
4/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE
DEPARTMENT COMMERCIAL TAXES DIVISION
GANGTOK
No.4/2018 – State Tax
Date: 23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as th

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Sikkim Goods and Services Tax (Amendment) Rules, 2018.
3/2018 – State Tax Dated:- 23-1-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 3/2018 – State Tax
Date:23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Sikkim Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
(ii) with effect from the 1st January, 2018

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sions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of theface value of ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher.
(b) The value of supply of lottery authorized by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
(b) “lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organizing State also; and,
(c) "Organizing State" has the same meaning as assigned to it in clause (f)

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n is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and,
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer thecredit of common input services to the Input Service Distributor, which shall contain thefollowing details:-
(i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
(ii) a consecutive serial number not exceedi

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e conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46,46A or, as the case be, rule 49, in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the followingsub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of theCommercial Taxes Department, notification No. S.O 249 dated the 18th October, 2017 published in the Bihar Gazette, Extraordinary, vide number 982, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted;
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40/2017-State Tax (Rate) dated the 23rd October, 2017 published in the Bihar Gazette, Extraordinary,

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) in sub-rule (3), for the words “the system designated by the Customs shall process theclaim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with theprovisions of rule 89”.
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of Commercial Taxes Department, notification No. S.O 249 dated the 18th October, 2017 published in the Bihar Gazette, Extraordinary, vide number 982 or notification No. 40/2017-State Tax (Rate) dated 23rd October, 2017 published in Bihar Gazette, Extraordinar

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ically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of theconsignment:
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of theconsignment.
Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Commercial Taxes Department, notification No. S.O 179 dated the 21st September, 2017 published in the Bihar Gazette vide number 880 dated the 21st September, 2017 as amended from time to time.

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

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so to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shallbe made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometers within theState or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another reg

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and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator, theinformation in Part A of FORM GST EWB-01 may be furnished by such ecommerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to theregistered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goo

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validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot betransported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter, ; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter

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tainer 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 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 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III of the Act.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SM

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xiv) in FORM GST RFD-01A,
(a)after Statement 1A, the following Statements shall be inserted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10- 11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr.No.
Invoice details
Goods/Services (G/S)
Shipping bill/ Bill of export
EGM Details
BRC/FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
“;
(b) after Statement 3A, the following Statement shall be inserted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made

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ed at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
10
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No. :
Consolidated E-Way Bill Date :
Generator :
Vehicle Number :
Number of E-Way Bills
E-Way Bill Number
“;

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
01-Rc.046/2018/Taxation/A1 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Friday, January 23, 2018
(Thai 10, Hevelambi, Thiruvalluvar andu-2048)
No. 01-Rc.046/20

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M/s. Kitex Ltd. Versus Assistant Sales Tax Officer Kerala State GST Department, State Tax Officer Kerala State GST Department, Commissioner of Commercial Taxes, State Of Kerala Represented By The Secretary to Government, Taxes Department and Union of India
GST
2018 (4) TMI 270 – KERALA HIGH COURT – [2018] 1 GSTL 63 (Ker)
KERALA HIGH COURT – HC
Dated:- 23-1-2018
WP(C). No. 2334 of 2018
GST
P.B. Suresh Kumar, J.
For the Petitioner:- Sri. Bobby John, Adv.
For the Petitioner:- Sri. N. Nagaresh, Assistant Solicitor General, Sri.V.K.Shamsudheen, Government Pleader.
JUDGMENT
Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala

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The Arunachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018.
03/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 03/2018-State Tax
The 23rd January, 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 (Twelfth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hund

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

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

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voice or bill of supply to accompany transport of goods ; The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Arunachal Pradesh Department of Tax & Excise, notification No.45/2017-State Tax dated the 13th November, 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 528, Vol. XXIV, Naharlagun, Thursday, November 16, 2017, vide File No. GST/24/2017 dated the 13th November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, sha

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umber G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”
(x) with effect from 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods “shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be su

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dated the 23rd October, 2017published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017or notification No. 78/2017-Customs dated the 13th October, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017or notification No. 79/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E)dated the 13th October, 2017.”;
(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii)

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e Government of Arunachal Pradesh Department of Tax & Excise, notification No. 29/2017-State Tax dated the 20th September, 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 365, Vol. XXIV, Naharlagun, Friday, September 22, 2017, vide File GST/24/2017, dated the 20thSeptember, 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.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-w

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e may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for 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

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

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ho may utilize the same for furnishing details in FORM GSTR-1 :
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the rele

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

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o time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III of the Act.
Explanation. The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
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

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

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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
“;
(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters “UT”, at both places where they occur, the words “Union territory” shall be substituted;
(xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters “UT”, the words “Union territory” shall be substituted.
Marnya Ete
Commissioner to the
Government of Arunachal Pradesh,
Itanagar.
Note : The principal rules were published in the Gazette of Arunachal Pradesh Extraordinary, No. 281, Vol. XXIV, Naharlagun, Monday, August 7, 2017 vide Notification No. 3/2017-State Tax, dated the 19th

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Waives the amount of late fee payable furnish the details of outward supplies for any month/quarter in FORM GSTR-1.
04/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 04/2018-State Tax
The 23rd January, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax A

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Waiver the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5
05/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 05/2018-State Tax
The 23rd January, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act,

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Extend the time limit furnishing the return FORM GSTR-5A.
06/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 06/2018-State Tax
The 23rd January, 2018
No. GST/23/2017.- In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification refe

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Waives the amount of late fee payable return in FORM GSTR-6.
07/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 07/2018-State Tax
The 23rd January, 2018
No. GST/23/2017.- In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification r

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
08/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 08/2018-State Tax
The 23rd January, 2018
No. GST/23/2017.-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goo

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Notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal.
09/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 09/2018-State Tax
The 23rd January, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 146 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Arunachal Pradesh, Department of Tax & Excise No. 4/2017 – State Tax dated 28th June, 2017, published in the Gazette o

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Waives the amount of late fee furnish the details of outward supplies for any month/quarter in FORM GSTR-1.
FA-3-03/2018-1-V-(04) Dated:- 23-1-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 23rd January 2018
No. FA-3-03/2018-1-V-(04).- In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this not

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Waives the amount of late fee payable the return in FORM GSTR-5.
FA-3-04/2018-1-V-(05) Dated:- 23-1-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 23rd January 2018
No. FA-3-04/2018-1-V-(05).-In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the

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Waives the amount of late fee the return in FORM GSTR-5A.
FA-3-05/2018-1-V-(06) Dated:- 23-1-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 23rd January 2018
No. FA-3-05/2018-1-V-(06).-In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the State G

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Waives the amount of late fee the return in FORM GSTR-6.
FA-3-06/2018-1-V-(07) Dated:- 23-1-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 23rd January 2018
No. FA-3-06/2018-1-V-(07).- In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the State G

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Common Goods and Services Tax Electronic Portal.
FA-3-07/2018-1-V-(08) Dated:- 23-1-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 23rd January 2018
No. FA-3-07/2018-1-V-(08).- In exercise of the powers conferred by Section 146 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession Of this department's notification No. F-A-3-13-2017-1-FlVE (25), dated the 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby notifies www.gst.gov.in

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The Madhya Pradesh Goods and Service Tax Rules, 2017
FA-3-08/2018-1-V-(09) Dated:- 23-1-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
=============
Document 1
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No. F A3-08-2018-1-V(9)
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भà¥â€¹Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â², म

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(3A), for the words ” ninety days”, the words ” one hundred and eighty
days” shall be substituted;
(ii) in rule 20, the proviso shall be omitted;
(iii) in rule 24, in sub-rule (4), for the figures, letters and word “31st December, 2017”, the
figures, letters and word “31st March, 2018” shall be substituted;
(iv) after rule 31, the following rule shall be inserted, namely :-
“31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1)
Notwithstanding anything contained in the provisions of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided
hereinafter.
95
96
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
(2) (a) The value of supply of lottery run by State Government shall be deemed to be
100/112 of the face value of ticket or of the price as not

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r.”;
(v) in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be
substituted, namely:-
“Explanation:-For the purposes of rule 42 and this rule, it is hereby clarified that the
aggregate value of exempt supplies shall exclude:-
(a) the value of supply of services specified in the notification of the Government of
India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated
Tax (Rate), dated the 27th October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated
the 27th October, 2017;
(b) the value of services by way of accepting deposits, extending loans or advances in
so far as the consideration is represented by way of interest or discount, except in
case of a banking company or a financial institution including a non-banking
financial company, engaged in supplying services by way of accepting deposits,
extending loans or advances; and
(c) the value of

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(vii)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
date of its issue;
Goods and Services Tax Identification Number of supplier of common
service and original invoice number whose credit is sought to be
transferred to the Input Service Distributor;
name, address and Goods and Services Tax Identification Number of
the Input Service Distributor;
taxable value, rate and amount of the credit to be transferred; and
signature or digital signature of the registered person or his authorised
representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the
value of the common services.”;
(vii) after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of goods.- The
person-in-charge of the conveyance shall carry a copy of the tax invoice or the bi

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ub-section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or
notification No. 78/2017-Customs dated the 13th October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the
13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of
them, refund of input tax credit, availed in respect of inputs received under the said
notifications for export of goods and the input tax credit availed in respect of other
inputs or input services to the extent used in making such export of goods, shall be
granted.”
with effect from 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
substituted;
(b) in sub-rule (2), for the words “relevant export invo

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supplies on which
the supplier has availed the
benefit of this department's notification No. F-A-
3-74-2017-1-V(137) dated the 18th
October, 2017 or notification No. F A-3-76-2017-1
-V(139) 23rd October, 2017 or
notification No. 41/2017-Integrated Tax (Rate) dated
the 23rd October, 2017 published
in the Gazette of India, Extraordinary, Part II, Section 3
, Sub-section (i), vide number
G.S.R 1321 (E) dated the 23rd October, 2017
or notification No. 78/2017-Customs
dated the 13th October, 2017 published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1272(E)
dated the 13th October, 2017 or
notification No. 79/2017-Customs dated the 13th October
, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R
1299 (E) dated the 13th October, 2017.”;
(x) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted,
namely:-
“138. Information to

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ment 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.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has
the meaning as assigned to it in the this department's notification No. F-A-3-62-2017-1-
V(102) 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

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n
relating to the transporter on the common portal and the e-way bill shall be generated by the
transporter on the said portal on the basis of the information furnished by the registered
person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter, as the case may be may, at his
option, generate and carry the e-way bill even if the value of the consignment is less than fifty
thousand rupees:
Provided further that where the movement is caused by an unregistered person either
in his own conveyance or a hired one or through a transporter, he or the transporter may, at
their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten
kilometers within the State 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

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pient and the transporter on the
common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the
recipient, who has provided information in Part- A of the FORM GST EWB-01, or the
transporter shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten
kilometers within the State from the place of business of the transporter finally to the place of
business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM
GST EWB-01, or the transporter, may assign the e-way bill number to another registered or
enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for
further movement of consignment:
Provided that once the details of the conve

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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, the information in Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
(8) The information furnished in Part A of FORM GST EWB-01 shall be made
available to the registered supplier on the common portal who may utilize the same for
furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or
an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the
mobile number or the e-mail is available.
(9) Where an e-way bill has b

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e Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
the goods
Provided further that where, under circumstances of an exceptional nature,
cannot be transported within the validity period of the e-way bill, the transporter may
generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation. For the purposes of this rule, the “relevant date” shall mean the date on which
the e-way bill has been generated and the period of validity shall be counted from the time at
which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the recipient or the transporter; or
96 (5)
96 (6)
मध्यप्रदà¥â€¡Ã Â¤Â¶ Ã

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ere the goods being transported are specified in Annexure;
(b)
(c)
where the goods are being transported by a non-motorised conveyance;
where the goods are being transported from the port, airport, air cargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs;
(d) in respect of movement of such goods within such areas in a state and for
values not exceeding such amount as the commissioner of state tax, in consultation
with the Chief Commissioner of central tax goods, may 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 time;
(f)
where the goods being transported are alcoholic liquor for human
consumption, petroleum crude, high speed diesel, motor spirit (commonly known as
petrol), natural gas or aviation turbine fuel; and
(g)
where the goods being tr

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ry, 2018, in rule 138A, in sub-rule (5), for the words
“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
shall be substituted;
(xii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the
words “carried out by any”, the words “carried out by any other” shall be substituted;
(xiii) in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Net
Integrate
d tax and
cess
Sr. Invoice details
No.
Integrated tax
Cess
BRC/
FIRC
Integrate Integrate
d tax
d tax and
and cess
cess
involved involved
96 (7)
96 (8)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
in debit
in credit
note, if
any
note, if
any

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‡à¤¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
âËœ No. Date Value No. Date Taxable Amt.
123456789101112
“;
(xiv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST
EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No.
:
E-Way Bill date
:
Generator
:
Valid from
:
Valid until
:
PART-A
A.1 GSTIN of Supplier
A.2 GSTIN of Recipient
A.3 Place of Delivery
A.4 Document Number
A.5 Document Date
A.6 Value of Goods
A.7 HSN Code
A.8 Reason for Transportation
PART-B
96 (9)
96 (10)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 23 à¤Å“नवरà¥â‚¬ 2018
B.1 Vehicle Number for Road
B.2 Transport Document Number
Notes:
1. HSN Code in column A.7 shall be indicated at minimum two digit

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idated 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
(xv) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters “UT”, at
both places where they occur, the words “Union territory” shall be substituted;
(xvi) with effect from 1st February, 2018, in FORM GST INV-01, for the letters “UT”, the
words “Union territory” shall be substituted.
96 (11)
By order and in the name of Governor of Madhya Pradesh,
S. D. RICHHARIYA, Dy. Secy.
नियà¤â€šà¤¤à¥à¤°à¤â€¢, शासà¤â€¢Ã Â¥â‚¬Ã Â¤Â¯ मुद्रण तथा लà¥â€¡Ã Â¤â€“न सामà¤â€”्रà¥â‚¬, मध्यप्रदà¥â€¡Ã Â¤Â¶ द्वारा शासà¤â€¢Ã Â¥â‚¬Ã Â¤Â¯ à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯ मàÂ

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