Goods and Services Tax

2017 (9) TMI 388 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 396 (Del.) – Credit of duty paid on import of old dore bar – Validity of Notification dated 17th August 2017 – Rule 44A in the Central Goods and Services Rules, 2017 – Rule 44A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars – Held that: – The Court is of the view that the Petitioners have made out a prima facie case for grant of interim relief in their favour. Further, the balance of convenience is in their favour for grant of int

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cepts notice for Central Board of Excise and Customs/Respondent No. 2. 2. It is pointed out by Mr. Tarun Gulati, the learned counsel for the Petitioners that the challenge in these petitions is inter alia to the impugned Notification dated 17th August 2017, whereby the Respondents have inserted Rule 44 A in the Central Goods and Services Rules, 2017 (CGS Rules) requiring reversal of 5/6th of the CENVAT Credit which had already accrued to the Petitioner on account of payment of additional duty of customs levied under Section 3(1) of the Customs Tariff Act, 1975 ( Countervailing Duty / CVD ) paid at the time of importation of gold dore bar. The said CVD was allowed to be carried forward in full as a transitional measure under Section 140 of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars. The contention is that the impugned Notification has singled out only imported gold dore bars resulting in imposition of a higher burden of tax on these goods as compared to other imported goods as well as compared to any similar domestic goods. It is submitted out that if the interim orders are not granted then the credit of CVD already availed and utilized for payment of tax on finished goods by the Petitioners would be electronically reversed and they would have to deposit cash. This would be severely prejudicial to them. 4.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – EXN-F(10)-25/2017 – Dated:- 1-9-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla-171002, the 1st September, 2017 No. EXN-F(10)-25/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to hereby make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017, (1)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

H.P. GST Rules, 2017] E-Challan (For deposit of tax/demand/other sum) District Circle Tax Period from………..To………… Complete Address: 101 RECEIPTS UNDER CENTRAL SALES TAX ACT: Payment on account of Amount (In Rs.) 01-Tax collection 02-Other Receipts 03-Additional Demand/Interest 04-Penalty/Composition 06-Interest 90-Deduct Refund TOTAL IN FIGURES TOTAL IN WORDS 102 RECEIPTS UNDER STATE SALES TAX ACT: Payment on account of Amount (In Rs.) 01-Tax Collection 04-Other Receipts 05-Additional Demand/Interest 90-Deduct-Refund TOTAL IN FIGURES TOTAL IN WORDS 111 RECEIPTS FROM STATE VALUE TAX ACT: Payment on account of Amount (In Rs.) 01-Value Added Tax Collection 02-License and Registration Fee 03-Other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 143. – Dated:- 1-9-2017 – Commercial Tax Department 1st September 2017 S.O 143. Dated 1st September 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar is pleased to make the following rules to amend the Bihar Goods and Services Tax Rules, 2017,:- 1. (1) These rules may be called the Bihar Goods and Services Tax (First Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. Amendment in Rule 44 of Bihar Goods and Services Tax Rules, 2017.- (a) The words integrated tax and central tax , in sub-rule (2) of Rule 44 of Bihar Goods and Services Tax Rules, 2017 shall be substituted by the words central tax, State tax, Union territory tax and integrated tax ; (b) The words IGST and CGST in sub-rule (6) of Rule 44 of Bihar Goods and Services Tax Rules, 2017 shall be substituted by the words central tax, State tax, Union territory tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on (1) of section 50 within a period of- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertak

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rules, 2017 shall be substituted, namely :- 122. Constitution of the Authority – The constitution of the Authority shall be in accordance with the provisions of Rule 122 of the Central Goods and Services Tax Rules, 2017. 7. Substitution of Rule 123 of Bihar Goods and Services Tax Rules, 2017- Rule 123 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- 123. Constitution of the Standing Committee and Screening Committee – The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of Rule 123 of the Central Goods and Services Tax Rules, 2017. 8. Substitution of Rule 124 of Bihar Goods and Services Tax Rules, 2017- Rule 124 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority – The appointment, salary, allowances and other terms and conditions of service of the Chairman

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ted, namely :- 137. Tenure of Authority – The tenure of Authority shall be accordance with the provisions of Rule 137 of the Central Goods and Services Tax Rules, 2017. 12. Amendment in Rule 138 of Bihar Goods and Services Tax Rules, 2017- The words and figures '138. E-Way Rule' shall be inserted before words 'Till such time' in 'Chapter XVI, E-Way Rules' of Hindi version of Bihar Goods and Services Tax Rules, 2017. 13. After rule 138, the following chapters, Rules, Forms, statements, schedules and annexures shall be inserted, namely:- Chapter – XVII Inspection, Search and Seizure 139. Inspection, search and seizure.-(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

revious permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1)The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

alty, or any other amount payable in respect of such goods or things. CHAPTER – XVIII DEMANDS AND RECOVERY 142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as the defaulter ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.-For the purposes of this rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2),

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The las

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.-The proper officer may seek such assistance from the officer-in-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue 156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) W

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any ot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

osure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 141. – Dated:- 1-9-2017 – Commercial Tax Department The 1st September 2017 S.O.141 dated 1st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar is pleased to make the following Rules further to amend the Bihar Goods and Services Tax Rules, 2017,:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, these shall come into force with effect from 27th July, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, (i) With effect from 22nd July, 2017, in sub-rule (4), of rule 24, for the words within a period of thirty days from the appointed day , shall be substituted by the words and figures on or before 30th September, 2017. (ii) Rule 34, shall be substituted, by the following namely:- 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exch

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ate of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (iv) The third proviso, of rule 46, shall be substituted by the following proviso namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) With effect from 1st July, 2017, sub-rule (5) of rule 61 shall be substituted by the following namely:- (5) Where the time limit for furnishing of d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) With effect from 1st July, 2017, in the second proviso of sub-rule (3) of Rule 83, the words sub-section shall be substituted by the words sub-rule ; (vii) With effect from 1st July, 2017, in clause (E) of sub-rule (4) of Rule 89, the words sub-section shall be substituted by the word clause ; (viii) In FORM GST TRAN-1, with effect from 1st July, 2017, in Sl. No. 7, in Table (a), the heading of column (2) shall be substituted by the heading HSN as applicable ; (ix) In FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, the heading of column (1) shall be substituted by the heading HSN as applicable . [(No. Bikri-kar/GST/Vividh-10/2017-3237 )] By order of Governor of Bihar, SUJATA CHATURVEDI, Commiss

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 139. – Dated:- 1-9-2017 – Commercial Tax Department The 1st September 2017 S.O. 139, dated the 1st September 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, is pleased to make the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. Rule 138 of the Bihar Goods and Services Tax Rules, 2017 shall be substituted by the following, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, as the case may be, 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 less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the consignee, the details of conveyance may not be updated in the e-way bill. (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 accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods. (8) The informatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ble below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2): Table Sr. 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 the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours. (11) The details of e-way bill generated under sub-rule (1)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r clearance by Customs; and (d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central Tax, may notify. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit contai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 Other nuts, Other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68. 1004 Oats [other than those put up in unit container and bearing a registered brand name] 69. 1005 Maize (corn) [other than those put up in unit c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 86. 1209 Seeds, f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 104. 3002 Human Blood and its components 105. 3006 All types of contraceptives 106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 107. 3304 Kajal [other than kajal pencil sticks], Kumku

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136. 8445 Amber charkha 137. 8446 Handloom [weaving machinery] 138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601) 3. After rule 138 of the said Rules, 2017 the following Rule 138A, 138B, 138C and 138D shall be inserted, 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 copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (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 v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

onveyances.- (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 or the e-way bill number in physical 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 officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 5. HSN Code in column A.6 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. 6. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 7. Place of Delivery shall indicate the PIN Code of place of delivery. 8. Reason for Transportation shall be chosen from one of the following: Code Description 10 Supply 11 Export or Import 12 Job Work 13 SKD or CKD 14 Recipient not known 15 Line Sales 16 Sales Return 17 Exhibition or fairs 18 For own use 0 Others FORM GST EWB-02 (See Rule 138) Consolidated E-Way Bill Number

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

me, 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 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 . 4. Substitution of FORMS, of the said Rules, 2017- (1) With effect from the 1st July of 2017, FORM GST ENR-01 , shall be substituted by the following Form and shall be deemed to be have been substituted, namely:- Form GST ENR-01 [See Rule 58(1)] Application for Enrol

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory For Office Use: Enrolment no Date- (2) With effect from the 1st day of July,2017, in FORM GST TRAN-2 ,- (a) in Serial No. 4, the words appointment date shall be substituted, by th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – 7/7/2017 – Dated:- 1-9-2017 – Circular No. 7/7/2017-GST F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 01st September, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as the Act ) read with rules 59, 60 and 61 of the CGST Rules, 2017(hereinafter referred to as the Rules ) require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20thof the next month respectively. Keepi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

been furnished, the process of reconciliation between the information furnished in FORM GSTR- 3B with that furnished in FORM GSTR-1 and FORM GSTR-2 would be carried out in accordance with the provisions of sub-rule (6) of rule 61 of the Rules. 4. The detailed procedure for reconciliation of information furnished in FORM GSTR-3 and FORM GSTR-3B is detailed in succeeding paras. Furnishing of information in FORM GSTR- 1 & FORM GSTR-2: 5. It may be noted that after the registered person has filed his return in FORM GSTR-3B and the statement of outward supplies in FORM GSTR-1, the inward supplies shall be auto drafted for all registered persons (corresponding recipients of supply) and made available to them in FORM GSTR-2A as per sub-rule (3) of rule 59 of the Rules. FORM GSTR-2A is the exact replica of FORM GSTR-2 containing only those details that are auto-populated from the details furnished in FORM GSTR-1 by the corresponding suppliers. Based on the details communicated in FORM GSTR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FORM GSTR-1 or FORM GSTR-2, as the case may be. For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly reported in the FORM GSTR-1. Similarly, if the details of inward supplies or the eligible ITC have been reported less or more than what they should have been, the same maybe reported correctly in the FORM GSTR-2. This will get reflected in the revised output tax liability or eligible ITC, as the case may be, of the registered person. The details furnished in FORM GSTR-1 and FORM GSTR-2 will be auto-populated and reflected in the return in FORM GSTR-3 for that particular month. Action on the system-based reconciliation: 7. After the registered person has furnished the statement of inward supplies in FORM GSTR-2 by the extended date, the common portal shall auto-draft Part-A of the return in FORM GSTR-3 for the said month based on the information furnished in F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GSTR-3 is more than what has been paid as per FORM GSTR-3B, the common portal would show another instance of Table 12 for making additional payment of taxes, in accordance with the mandate of clause (b) of sub-rule (6) of rule 61. As the tax payable in column (2) of Table 12 of FORM GSTR-3 is more than what was shown in FORM GSTR-3B, the additional amount of tax payable can be paid by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the Act along with applicable interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash or credit ledger. If the eligible ITC claimed by the person in FORM GSTR-2 is less than the ITC claimed and utilised by the registered person in FORM GSTR-3B, the same would be added to his output tax liability and shall have to be paid by him along with interest by debiting the electronic cash or credit ledger as per the provisions contained in section 49 of the A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FORM GSTR-3. Reduction in output tax liability: 10. Where the output tax liability of the registered person as per the details furnished in FORM GSTR-1 and FORM GSTR-2 is less than the output tax liability as per the details furnished in the FORM GSTR-3B and the same is not offset by a corresponding reduction in the input tax credit to which he is entitled, the excess shall be carried forward to the next month s return to be offset against the output liability of the next month by the taxpayer when he signs and submits the return in FORM GSTR-3. However, simultaneously, if there is a decrease in the eligible input tax credit, the same will be adjusted against the above mentioned reduction in output tax liability and the balance, if any, of the reduction in output tax liability shall be carried forward to the next month s return to be offset against the output liability of the next month. Submission of GSTR-3B without payment of taxes: 11. Where, for some reasons, the registered person

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bmit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act. However, since the payment was not made on or before the due date, the registered person shall be liable for payment of interest on delayed payment of tax starting from 26th day of August, 2017 till the date of debit in the electronic cash and / or credit ledger. No late fee, however, would be levied for late filing of return in terms of section 47 of the Act, in accordance with the recommendation of the GST Council, as notified vide Notification No. 28/2017-Central tax dated 01.09.2017. Processing of information furnished: 13. After submission of the information in FORM GSTR-1 and FORM GSTR-2, the process of matching as per section 41, 42 and 43 of the Act read with rules 69 to 76 of the Rules shall be carried out as if these details were submitted in the regular course. Any amendment in the details furnished in FORM GSTR-1 and GSTR-2 shall be done following the proce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 28/2017 – Dated:- 1-9-2017 – Superseded vide Notification No. 76/2018-Central Tax dated 31-12-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 28/2017 – Central Tax New Delhi, the 01st September, 2017 G.S.R. 1126 (E).:- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Krishna Murthy – Dated:- 31-8-2017 Last Replied Date:- 28-8-2018 – Whether Ginning and Pressing Charges attract GST. By Ginning it means Raw Cotton obtained as Agl produce is put to process to separate Cotton Seed and Cotton from Raw Cotton. For this process to be done is normally undertaken by factories doing exclusively this separation process by charging Job Work Charges. Later the ginned cotton being very bulky for transport is pressed into bales for e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Musthafa Ahmed – Dated:- 31-8-2017 Last Replied Date:- 9-9-2017 – i am a trader , buying the goods by paying IGST and exporting to Saudi.Now my question is how & where to mention the IGST details in my export invoice.the export invoice is always in USD , now how to mention the IGST detais in INR ? – Reply By Ashwarya Agarwal – The Reply = I hope you have have obtained LUT for export. In that case you are not required to charge any GST from the customer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Does RCM applicable to SEZ ? – Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 31-8-2017 Last Replied Date:- 31-8-2017 – Dear Experts,Does RCM applicable to SEZ, when sez unit purchas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 31-8-2017 – New Delhi, Aug 31 (PTI) The finance ministry has notified the rules for e-way bill which requires online pre- registration of goods before transportation under the new GST regime. The date of implementation of the e-way bill mechanism would be notified separately, but sources said it is likely to come into force by October 1. Under the e-way mechanism, all goods worth over ₹ 50,000 will have to be pre-registered online before they are moved for sale beyond 10 km. GST-exempted goods have been kept out of the purview of e-way bill – a minor relaxation from draft rules which required for all goods to be pre-registered under the e-way bill provision. The e-way bill provisions were approv

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3 days (100 to less than 300 km), 5 days (300-less than 500 km) and 10 days (500-less than 1,000 km). The e-way provisions would not be applicable where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs. Also exempted are where specified goods like animals, vegetable, fruits, currency, used household items are being transported or where the goods are being transported by a non-motorised conveyance. The information technology platform for the e-way bill system is being developed by the National Informatics Centre (NIC). Goods and Services Tax (GST) was rolled out from July 1, and so far states which have thei

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST (Goods and servive tax) – Goods and Services Tax – Started By: – DivinotechIndia PvtLtd – Dated:- 31-8-2017 Last Replied Date:- 31-8-2017 – A person get GSTN in August. His Liability date is 01.07

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST INV – 1 – 2[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 HS N 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 Ins

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST amount paid – Goods and Services Tax – Started By: – saket s – Dated:- 31-8-2017 Last Replied Date:- 31-8-2017 – HI, Whether IGST amount paid to Customs will be reflecting by auto populated in GS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST EWB – 04 – 1[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 ] ******************** Notes:- 1. Substituted vide Notification No.12/2018 – Dated 07-03-2018, before it was read as, "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) Dat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST EWB – 03 – 2[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 terr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST EWB – 02 – 2[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 ] ******************** Notes:- 1. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st February, 2018, before it was read as, "Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number " 2. Substituted vide Notification No.12/2018 – Dated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST EWB – 01 – 3[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 a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mport 3 Job Work 4 4[SKD or CKD or supply in batches or lots] 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others ******************** Notes: 1. Inserted vide notification no. 34/2017 dated 15.9.2017 2. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st February, 2018, before it was read as, "E-Way Bill PART-A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the prece

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

07-03-2018, before it was read as, "FORM GST EWB-01 (See rule 138) 2[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 Transport Document Number Notes: 1. HSN Code in column A.6 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, Deli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – E-way bill – Inspection and verification of goods – Proper officer to make summary report within 24 hours – In in case of physical verification, no verification second time, u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – E-way bill – Verification of documents and conveyances. – Verification through RFID readers – Physical verification of conveyance only by proper officer or by any authorized p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – E-way bill – Documents and devices to be carried by a person-in-charge of a conveyance – Goods and Services Tax – he may carry IRN (Invoice Reference Number) instead of Invoic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – C.Govt. Prescribes Rules for generation of e-way bills / challan – when to be generated by the supplier of goods, recipient of goods or by the transporter of goods, manner of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rule 138D – Rules – E-way Rules – Central Goods and Services Tax Rules, 2017 – Rule 138D – 2[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. 3[Explanation. – For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rule 138C – Rules – E-way Rules – Central Goods and Services Tax Rules, 2017 – Rule 138C – 2[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. 3[Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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, unless a specific information relating to evasion of tax is made available subsequently." 3. Inserted vide Notification No. 28/2018 – Central Tax dated 19-06-2018 – Statutory

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rule 138B – Rules – E-way Rules – Central Goods and Services Tax Rules, 2017 – Rule 138B – 3[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 installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the eway bill has been mapped with the said device. (3) The physical veri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t was read as, "[1]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 or the e-way bill number in physical form for all inter-State and intraState 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 eway bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =