Goods and Services Tax

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

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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

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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

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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

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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

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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

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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)

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Rule 138A – Rules – E-way Rules – Central Goods and Services Tax Rules, 2017 – Rule 138A – 3[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 in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel. 4[Provided further that in case of imported goods, the person in charge of a con

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Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply.] ******************** Notes:- 1. Inserted vide Notification no. 27/2017

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

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Goods and Services Tax – Central Goods and Services Tax (Sixth Amendment) Rules, 2017 – Movement of goods and generation of e-way bill – To be effective from the date to be notified. – Notification – TMI Updates – Highlights

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GST rates on mobile recharge business – Goods and Services Tax – Started By: – ravi tanwar – Dated:- 31-8-2017 Last Replied Date:- 20-9-2017 – Hi,I am a proprietor of a multi recharge company. Please

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