Reduced Late Fee Benefit for Delayed FORM GSTR-5A Filing Withdrawn, Impacting Taxpayers with Prior Penalty Reductions.
Notifications
GST
Benefit of Reduction of late fee in case of delayed fi
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E-way Bill Rule 138D Amended: New Facility for Reporting Vehicle Detentions Under GST Framework Introduced.
Act-Rules
GST
E-way bill Rules – Rule 138D as amended – Facility for uploading info
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E-way Bill Rule 138C: New Amendments on Goods Inspection in Transit to Enhance GST Compliance and Transparency.
Act-Rules
GST
E-way bill Rules – Rule 138C as amended – Inspection and verifica
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Amended Rule 138B: Streamlining Verification of Documents and Conveyances Under GST for Improved Compliance and Monitoring.
Act-Rules
GST
E-way bill Rules – Rule 138B as amended – Verificatio
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Rule 138A: Essential Documents for Transporting Goods Under GST – Invoice, Delivery Challan, E-way Bill Required.
Act-Rules
GST
E-way bill Rules – Rule 138A as amended – Documents and devices
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Rule 138: GST Act Amends E-way Bill Requirements for Goods Movement, Enhancing Transparency and Preventing Tax Evasion.
Act-Rules
GST
E-way bill Rules – Rule 138 as amended – Information to b
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Deadline Extended for FORM GST TRAN 2 Submission to Claim ITC on Stock Held as of June 30, 2018.
Act-Rules
GST
Availing ITC on stock held as on 30.6.2018 – submission of FORM GST TRAN 2 – Dat
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New Mechanism for Resolving IGST Invoice Mismatches on Exports to Expedite Refunds and Improve Tax Efficiency.
Circulars
Customs
Refund of IGST on Export– Invoice mis-match cases –Alterna
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MATERIAL SENT TO CUSTOMER ON RETURNABLE BASIS
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 7-3-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
In certain cases we have to sent some material to customer to take trial on their existing machine. After successful trial customer will give us order.
While sending the material to customer on returnable basis which challon to be followed under GST Act.
Reply By Ganeshan Kalyani:
The Reply:
Mater
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MEANING AND SCOPE OF NOTIFICATION
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 7-3-2018
According to Section 2(80), of CGST Act, 2017, a 'Notification' means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly. Any Notification has to be notified by way of publication and once it is done, it is said to be notified.
The following judicial pronouncements would make a better understanding and interpretation of the term, 'notification' :
* In Bachchu Lal v. State, 1951 (5) TMI 13 – ALLAHABAD HIGH COURT , it was held that the words "notification, orders, rules and bye-laws" have no reference to judicial orders the passing and cancellation whereof is subject to and regulated by the procedural law of the land. Obviously the word 'orders' refer to non-judicial orders.
* In Anil Kumar Samanta Versus State of West Bengal 1953 (2) TMI 37
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less there is a provisions made for it either expressly or by necessary implication.
* In RE: V. S. Hariharan, 1959 (9) TMI 47 – ANDHRA PRADESH HIGH COURT , it was held that the expression 'person' as defined in Section 3(42) of the General Clauses Act (10 of 1897) includes a company or association or body of individuals whether incorporated or not, but the expression 'person' cannot be detached from the context and viewed apart from the nature of the writs that are enumerated in the article. The word 'person' has not been defined in the Companies Act. It may be that the word comprises a number of individuals, such as a Hindu joint family.
The question whether a syndicate of ten persons was really composed of more than twenty persons is a question of fact to be decided on the evidence and not on a mere allegation. [AIR (1930) Bombay 431.]
* In Jagenshwar Sen Gupta v. Bimal Kanti paul 1960 (12) TMI 79 – GAUHATI HIGH COURT , it was held that 'Person'
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s and Excise 1999 (9) TMI 943 – EUROPEAN COURT OF JUSTICE, where assessee, being a firm, had a nursing home and applied for registration under Service tax law to claim input credit, which was denied on ground that its activities were exempt, but assessee argued that it was not a body/establishment, hence, exemption allowable to body/establishment could not be allowed to it, it was held that terms 'body', 'establishment' and 'organisation' were in principle sufficiently broad to include natural persons as well. Exemptions provided to 'body', 'establishment' and 'organisation' were applicable not only to legal persons, but also to natural persons. Hence, it was held that assessee was eligible for exemption and was not liable to registration.
* In Chennai Petroleum Corporation Limited v. C.C.E. TIRUCHIRAPALLI 2017 (2) TMI 713 – CESTAT CHENNAI the court while interpreting a curative notification held that law is well-settled that a curative
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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
07/2018 Dated:- 7-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/05/2018 City Cus. Tech
Dated: 07.03.2018
PUBLIC NOTICE NO. 07/2018
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 No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund
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ommitting 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 of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GS
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nth 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. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(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 42/2017Customs. The major
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-reload/v1.2_Advisory_Registration_APPROVED.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 two sets of invoices
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vided 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 submitted by
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em 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 Drawback section of Inland Container Depot consisting of the following Officers:
a) Sri HDYK Swamy, Assistant Commissioner
b) Sri B.K. Gopalkrishna, Superintendent
c) Smt. G. Anitha, Superintendent
d) Sri Jasvir Singh, Inspector
The email id of the dedicated cell is icdblr@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 Board 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 f
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Nagaland Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
F.NO.FIN/REV-3/GST/1/08 (PT-1)/78 Dated:- 7-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NOTIFICATION [F.NO.FIN/REV-3/GST/1/08 (PT-1)/78], Dated Dimapur, the 7th March, 2018
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Sixteenth 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 Nagaland Goods and Services Tax Rules, 2017,-
(i) with effect from the date of publication of this notification in th
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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 and a unique number will be generated on the said portal:
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5, 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 movement, furnish, on the comm
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ansporter 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 th
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er, 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 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-wa
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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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t 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 common p
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rt, 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 the state and for values not exceeding such amount as the Chief Commissioner of state Tax, in consultation with the Principal Chief Commissioner/ Chief Commissioner of Central Tax, may subject to the conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to G.O.Ms.No.582, Revenue (Commercial Taxes-II), Dt. 12th December, 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 Ill of the Act;
(h) where the goods are being transported-
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orted 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 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 articl
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r 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 Chief 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 Chief 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 tr
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ication of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Chief 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-03within 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
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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 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 Al 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 CK
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Penalty payable
Integrated tax
Central tax
State or UT 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 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
Sr.No.
Description of Goods
HSN
Qty.
Unit
Price (per unit)
Total value
Discount, if any
Taxable value
Central tax
State or UT tax
I
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M/s. Indian Telephone Industries Ltd. Versus Commissioner of GST & Central Excise Chennai South Commissionerate
Service Tax
2018 (6) TMI 718 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-3-2018
ST/Misc./41378/2017 and ST/323/2011 – 40582/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate for the Appellant
Shri K.P. Muralidharan, AC (AR) for the Respondent
Per Bench
The appellants are inter alia engaged in execution of work of trenching and laying of underground cable and allied works. They are registered with the Service Tax Department under the category of 'Erection, Commissioning and Installation Services
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unsel Shri Raghavan Ramabhadran submitted that the issue whether the appellant is liable to pay service tax on the activity of trenching and laying telephone cables is clarified by Board's Circular No. 123/5/2010-TRU dated 24.5.2010 wherein it has been held that such activities would not fall under taxable category of Erection, Commissioning and Installation Services. Further, in the decision of Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works- 2014 (18) STR 705 (P&H), the Hon'ble High Court has held that laying the pipes in wall/roof/floor for crossing of wires, fixing the junction box, fixing the cables trays to lay the cables, digging the earth to lay the cables and digging the earth pits for earthing etc. w
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Sikkim Goods and Services Tax (Second Amendment) Rules, 2018.
12/2018 – State Tax Dated:- 7-3-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.12/2018 – State Tax
Date: 7th March, 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 (Seco
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iod;”;
(ii) 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 ofconsignment 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 o
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territory by a person who has been exempted from the requirement ofobtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation 1.- For the purposes of this rule, the expression”handicraft goods”has the meaning as assigned to it in the Government of Sikkim, Department of Finance,Revenue &Expenditure, notification No.32/2017-State Tax dated the 15th September, 2017 published in the Gazette of Sikkim, Extraordinary, vide number 500 dated the 27th October,2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall bethe value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax
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he 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 informationrelating 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 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
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furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4). Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consignor 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 ofconveyance 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 ofbusiness of the consignee, the details&n
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r 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 ofgoods.
(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 th
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eneration 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)
(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 Ov
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ed 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 ca
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sported 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 forvalues 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 being transported, as specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 30th June, 2017 published in the Gazette of Sikkim, Extraordinary,vide number 281 dated the 6th July, 2017 as amended from time to time, other than de-oiled cake;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
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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
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ed 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 ofthe 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 devi
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ent 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&nb
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sp;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 Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Co
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lace 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
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 &nbs
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antity 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&nb
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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 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 7th March, 2018, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the
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The Meghalaya Goods and Service Tax (Second Amendment) Rules, 2018
ERTS(T) 79/2017/516-12/2018-State Tax Dated:- 7-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1
2.85
FFICE
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. 12/2018 – State Tax
Dated Shillong, the 7th March, 2018.
No. ERTS(T) 79/2017/516 – In exercise of the powers conferred by section 164 of the
Meghalaya
Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and
Services Tax
Rules, 2017, namely:-
(1) These rules may be called the Meghalaya 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 notify.
2. In the Meghalaya Goods and Services Tax Rules, 2017, –
(i) with effect from the date of pu
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for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
THE
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
COMMISSIONber will be generated on the said portal:
OPProvided that the transporter, on an authorization received from the registered person,
RECEIPlay furnish information in Part A of FORM GST EWB-01, electronically, on the common
portal along with such other information
as may be required at the common portal and a
20 MAR
2018
12256-57
* MEGHALAYA, SILLONG
ETC
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 G
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xtraordinary, Part IIA, vide number 221 dated the 21st
November, 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
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ption, generate and
carry the
e-way bill even if the value of the
consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either
in his
own conveyance or a hired one or
through a transporter, he or the transporter may, at
their option, generate the e-way bill in
FORM GST EWB-01 on the common portal in the
manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty
kilometers
within the State or Union
territory from the place of business of the consignor to
the place of business of the transporter
for further transportation, the supplier or the recipient,
or as the case maybe, the transporter may
not furnish the details of conveyance in Part B of
FORM GST EWB-01.
Explanation 1. For the purposes of this 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 s
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within
the State or Union territory
from the place of business of the transporter finally to the
place of business of the consignee, the
details of the conveyance may not be updated in the e-
way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of 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 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 sub-rule (1),
where multiple consignments are
intended to be transported in one conveyance, the
t
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tor 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 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 u
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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.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the i
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ll 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 being transported, as specified in the Schedule appended to
notification No. ERTS(T)65/2017/2
dated the 29th June, 2017 Published in the Gazette
of Meghalaya Extraordinary
Part-IIA No. 89 dated 5.7.2017 as amended from time to
time, other than de-oiled cake;
(f) where the goods being t
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dated
31.10.2017,.
(k) Where the goods being transported are consigned by the Defence Group under the
Ministry of Defence,
Government of India;
(1) Where the consignor of goods is Government or a local authority for transport of
goods by rail.
(m) Where empty cargo containers are being transported.
(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 househ
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Provided that nothing contained in this sub-rule shall apply in case of movement of
goods by rail.”;
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
empowered by him in this
behalf may authorise 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
.
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 in any other State, no further physical
verification of the said conveyance
shall be carried out again in the State,
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cial 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
1
Description
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-
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e 138D)
Report of detention
Name of Officer in-charge (if known)
Date
Time
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
FORM GST INV – 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
Descri
r. ption
SUNS
N of
0.
Goods
Ð
HSN
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Decmed export
Central
ce
Qt U
1
y.
D
nit
er
Egete
Pri
State or
tax
Integrat
ed tax
Cess
To
UT tax
Disco Tax
tal
(p
unt, able
val
if any valu
A
A
A
I
A
un
ue
R
R
R
e
mt
mt
mt R
mt
it)
at
at
at
at
e
e
e
e
Freight
Insurance
Packing and Forwarding
Charges etc.
Total
Total Invoice Value (In figure)
Total Invoic
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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”.
Sd/-
P. W. Ingty
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Memo No. ERTS(T) 79/2017/516-A
Copy to:-
Dated Shillong, the 7th March, 2018
1. P. S. to Chief Minister for favour of information of the Chief Minister
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of
the Additional Chief Secretary.
5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New
Delhi-1100
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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
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
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)
à ¤â⬺à ¤¤à ¥Âà ¤¤à ¥ââ¬Ã ¤¸à ¤ââ¬âà ¤¢à ¤¼ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 12 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
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¬â⬢
(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).
à ¤â⬺à ¤¤à ¥Âà ¤¤à ¥ââ¬Ã ¤¸à ¤ââ¬âà ¥ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 12 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
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)
à ¤â⬺à ¤¤à ¥Âà ¤¤à ¥ââ¬Ã ¤¸à ¤ââ¬âà ¤¢à ¤¼ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 12 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
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:
à ¤â⬺à ¤¤à ¥Âà ¤¤à ¥ââ¬Ã ¤¸à ¤ââ¬âà ¤¢à ¤¼ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 12 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
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)
à ¤â⬺à ¤¤à ¥Âà ¤¤à ¥ââ¬Ã ¤¸à ¤ââ¬âà ¤¢à ¤¼ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 12 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
where the goods are being transportedââ¬â
(h)
(i)
âââ¬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¬â⬢
(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:
à ¤â⬺à ¤¤à ¥Âà ¤¤à ¥ââ¬Ã ¤¸à ¤ââ¬âà ¤¢à Â
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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
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.
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.
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
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
SZÖ
Descr
iption
Dis
Union
tax
Tot
Qty U Price
cou
HS
al
abl
of
nit
(per
nt,
N
val
e
ཚོཊྛ
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.
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.
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
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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à ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 7 à ¤®à ¤¾à ¤°à ¥Âà ¤š 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),
à ¤®à ¤§à ¥Âà ¤¯à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 7 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
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
à ¤®à ¤§à ¥Âà ¤¯à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 7 à ¤®à ¤¾à ¤°à ¥Âà ¤š 2018
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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, à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 7 à ¤®à ¤¾à ¤°à ¥Âà ¤š 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
âðÃââ⬦ð
it
(per
valu
unt, if
tax
No. of
N
ble
unit)
e
any
Goods
value
A
Rate
t. te
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