Goods and Services Tax

Waiver of late fee payable by registered person for failure to furnish the return in FORM GSTR-5 by the due date
G.O. Ms. No. 10 Dated:- 23-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
Puducherry, the 23rd January, 2018
G.O. Ms. No. 10
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this notification r

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Waiver of late fee payable by registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date
G.O. Ms. No. 09 Dated:- 23-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 09
Puducherry, the 23rd January, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6

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The Puducherry Goods and Services Tax (Amendment) Rules, 2018.
G.O. Ms. No. 08 Dated:- 23-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
=============
Document 1
Commercial Taxes
–
GOVERNMENT OF PUDUCHERRY
(Abstract)
Puducherry Goods and Services Tax (Amendment) Rules, 2018 –
Notification-Orders – Issued.
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No.
ORDER:
Puducherry, the 22 January, 2018
The following notification shall be published in the Official Gazette of the Government of
Puducherry.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services
Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the
following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules,
2018.
(2) Save as otherwise provided, they shall come into force on the date of their

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, the figures,
letters and word “31st March, 2018” shall be substituted;
(v) after rule 31, the following rule shall be inserted, namely:-
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“31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1)
Notwithstanding anything contained in the provisions of this Chapter, the value in respect
of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be
100/128 of the face value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold

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ated the 27th October, 2017 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October,
2017;
(b) the value of services by way of accepting deposits, extending loans or advances in so
far as the consideration is represented by way of interest or discount, except in case of
a banking company or a financial institution including a non-banking financial
company, engaged in supplying services by way of accepting deposits, extending loans
or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the
customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service
Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer
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the credit of common input s

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egistered person or his authorised
representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value
of the common services.”;
(viii) after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-
in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply
issued in accordance with the provisions of rules 46, 46A or 49 in a case where such
person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the
following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the
Government of Puducherry, Commercial Taxes Secretariat, notification issued vide G.O.
Ms. No.46/CT/2017-18 dated the 25th October, 2017 published in the Gazette of
Puducherry, Extraordinar

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

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or Government of India, Ministry of Finance, notification No.41/2017-
Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the
23rd October, 2017 or notification No.78/2017-Customs dated the 13th October, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1272(E) dated the 13th October, 2017 or notification No.79/2017-Customs
dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”;
(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted,
namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty

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on 1. – For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the Government of Puducherry, Commercial Taxes Secretariat,
notification issued vide G.O. Ms. No.34/CT/2017-18 dated the 20th September, 2017 published in
the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th September, 2017 as
amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of
supply or a delivery challan, as the case may be, issued in respect of the said consignment and
also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any,
in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of
supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or
by v

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rovided that the registered person or, the transporter, as the case may be may, at his
option, generate and carry the e-way bill even if the value of the consignment is less than fifty
thousand rupees:
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Provided further that where the movement is caused by an unregistered person either in
his own conveyance or a hired one or through a transporter, he or the transporter may, at their
option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner
specified in this rule:
Provided also that where the goods are transported for a distance of less than ten
kilometers within the State or Union territory from the place of business of the consignor to the
place of business of the transporter for further transportation, the supplier or the recipient, or as
the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM
GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
unregistered s

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the goods are transported for a distance of less than ten kilometers
within the State or Union territory from the place of business of the transporter finally to the place
of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST
EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled
transporter for updating the information in Part-B of FORM GST EWB-01 for further
movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in
Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
furnished the 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 i

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

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from the time at which
the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
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(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has
been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has
been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate
his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, it shall be deemed that he has accepted
the said details.
(13) The e-way bill generated under this ru

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GST (Rate) dated the 29th June,
2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.95 dated the 29th
June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas
or aviation turbine fuel; and
(g)
the Act.
Explanation.
where the goods being transported are treated as no supply under Schedule III of
The facility of generation and cancellation of e-way bill may also be made
available through SMS.
S.
No.
(1)
1.
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ANNEXURE
[(See rule 138 (14)]
Description of Goods
(2)
Liquefied petroleum gas for supply to household and non domestic
exempted category (NDEC) customers
Kerosene oil sold under PDS
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones; precious
metals and metals clad with precious metal (Chapter 71)
2.
3.
4.
5.
6.
7.

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y
any
No. Date Value Taxable Amt.
No. Date
value
1 2 3 4 5 6 7 8 9 10 11 12
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Statement-3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr.
No.
Invoice details
Goods/
Services
(G/S)
Shipping bill/ Bill of
export
EGM
Details
BRC/
FIRC
No.
Date
Value
Port code No. Date
Ref Date No. Date
☐ No.
1
2
3
4
5
6
7
8
9
10 11 12
(b) after Statement 3A, the following Statement shall be inserted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
Shipping Integrated Tax Cess Integrated Integrated
tax and
tax and
Net
Integrated
cess
involved
cess
involved
tax and
in debit
note, if
any
in credit
cess
(8+9+10-
note, if
any
11)
GSTIN
of
Invoice details
bill/ Bill of
recipient
export/
Endorsed
invoice by
SEZ
No. Date Value No. Date Taxable Amt.
2
3
SO
Value
4

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ber or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
56
Recipient not known
Line Sales
7
8
Sales Return
Exhibition or fairs
9
For own use
0
Others
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FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
:
Consolidated E-Way Bill Date
:
Generator
:
Vehicle Number
:
Number of E-Way
Bills
E-Way Bill Number
(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters “UT”, at both
places where they occur, the words “Union territory” shall be substituted;
(xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters “UT”, the
words “Union territory” shall be substituted.
To
(By order of the Lieutenant-Governor)
Dr. V.CANDAVELOU, I.A.S.,
A Commi

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Reduction of late fee in case of delayed filing of form GSTR-5
SRO 34 Dated:- 23-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 23 January, 2018
SRO 34.- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said A

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Reduction of late fee in case of delayed filing of form GSTR-1
SRO 33 Dated:- 23-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 23 January, 2018
SRO 33.- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said A

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Reduction of late fee in case of delayed filing of form GSTR-5A
SRO 35 Dated:- 23-1-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 23 January, 2018
SRO 35- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said A

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Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6
G.O. Ms. No. 010 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 10, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-4)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods a

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
G.O. Ms. No. 009 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 9, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-3)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2

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Reduction of late fee in case of delayed filing of FORM GSTR-5
G.O. Ms. No. 008 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 8, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-2)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 20

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Reduction of late fee in case of delayed filing of FORM GSTR-1
G.O. Ms. No. 007 Dated:- 23-1-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 7, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/79(h-1)/2018
In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 20

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Reduction of late fee in case of delayed filing of FORM GSTR-1
02/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (02/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-5
03/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (03/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
04/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Reduction of late fee in case of delayed filing of FORM GSTR-6
05/2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (05/2018)
NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018.
In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations

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Extension of date for filing the return in FORM GSTR-6
1-B/ 2018 Dated:- 23-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE
KARYALAYA, GANDHINAGAR, BENGALURU,
NO. KGST.CR.01/17-18 DATED: 23.01.2018.
NOTIFICATION (1-B/ 2018)
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax A

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Central Goods and Services Tax (Amendment) Rules, 2018
03/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
[Central Board of Excise and Customs]
Notification No. 3/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 52 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
(ii) with effect from 1st January, 2018, i

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

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

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of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India,

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ods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”
(x) with effect from 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with

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

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ended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall

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, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused 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 p

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

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been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km. or part thereof thereafter
One additional day:
Provided that th

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been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo co

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n of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
(xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out b

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and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
“;
(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Tr

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Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
01/2018 Dated:- 23-1-2018 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 01/2018 – Integrated Tax
New Delhi, the 23rd January, 2018
G.S.R. 60 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in t

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Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
10/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 59 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India

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Notifying common GST portal and e-way bill website.
09/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 58 (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 – Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

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ov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.
2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification No.4/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-se

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Extension of date for filing the return in FORM GSTR-6
08/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 19/2018 – Dated 28-03-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 8/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 57 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Se

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Reduction of late fee in case of delayed filing of FORM GSTR-6
07/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 7/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 56 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act

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Reduction of late fee in case of delayed filing of FORM GSTR-5A
06/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Rescinded vide Notification No. 13/2018 – Dated 07-03-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 6/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 55 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017

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Reduction of late fee in case of delayed filing of FORM GSTR-5
05/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 5/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 54 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act

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Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
04/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 4/2018-Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 53 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due da

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2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.]
2[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 3[17th January, 2020].
5[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in co

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the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: –
TABLE
S. No.
Class of registered persons
Amount
(1)
(2)
(3)
1.
Registered persons who have nil outward supplies in the tax period
Two hundred and fifty Rupees
2.
Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1
One thousand rupees
3.
Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1

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GST Refund
Query (Issue) Started By: – AnilKumar Vyas Dated:- 22-1-2018 Last Reply Date:- 31-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are manufacturer and exporter of taxable supply. We are exporting goods on payment of IGST.
Each month increasing GST ITC due to following reasons:
> We are paying GST 28% on inward supply and charging 18% on outward supply.
> Procurement of Plant and Machineries.
All of you request to suggest how can we get refund o

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