Central Goods and Services Tax (Amendment) Rules, 2018
03\/2018 Dated:- 23-1-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\nDepartment of Revenue
\n[Central Board of Excise and Customs]
\nNotification No. 3\/2018 – Central Tax
\nNew Delhi, the 23rd January, 2018
\nG.S.R. 52 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2018.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Central Goods and Services Tax Rules, 2017, –
\n(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
\n(ii) with effect from 1st January, 2018, i<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79\/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ended from time to time. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been furnished by the supplier or the transporter, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n of e-way bill may also be made available through SMS. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and 89(2)(e)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Central Goods and Services Tax (Amendment) Rules, 201803\/2018 Dated:- 23-1-2018 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance Department of Revenue [Central Board of Excise and Customs] Notification No. 3\/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 52 (E):- In exercise of the powers conferred by section 164 of the Central Goods … Continue reading “Central Goods and Services Tax (Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10078","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10078"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10078\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100\/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\n (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100\/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\n Explanation:- For the purposes of this sub-rule, the expressions-
\n (a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
\n (b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and
\n (c) “Organising State” has the same meaning as assigned to it in clause (f) of sub-ru<\/p>\n
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\n (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
\n(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n “(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:-
\n (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
\n (ii) a consecutive serial number not exceed<\/p>\n
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\n(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
\n “(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48\/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
\n (4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India, <\/p>\n
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\n(x) with effect from 23rd October, 2017, in rule 96,
\n (a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
\n (b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
\n (c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;
\n (d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
\n “(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with<\/p>\n
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\n(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:-
\n“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-
\n (i) in relation to a supply; or
\n (ii) for reasons other than supply; or
\n (iii) due to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as m<\/p>\n
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\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
\n(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
\nProvided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall<\/p>\n
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\nProvided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
\nExplanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third p<\/p>\n
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\nProvided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
\n(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.
\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordan<\/p>\n
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\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
\nProvided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
\nTable
\nSl. No.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km.
\nOne day
\n2.
\nFor every 100 km. or part thereof thereafter
\nOne additional day:
\nProvided that th<\/p>\n
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\non the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
\n(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
\n (a) where the goods being transported are specified in Annexure;
\n (b) where the goods are being transported by a non-motorised conveyance;
\n (c) where the goods are being transported from the port, airport, air cargo co<\/p>\n
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\nANNEXURE
\n[(See rule 138 (14)]
\nS. No.
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\n2.
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
\n5.
\nJewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601)”;
\n(xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
\n(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out b<\/p>\n
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\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nGSTIN of recipient
\n Invoice details
\nShipping bill\/ Bill of export\/ Endorsed invoice by SEZ
\nIntegrated Tax
\nCess
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (8+9+10-11)
\n No.
\n Date
\n Value
\n No.
\n Date
\n Taxable Value
\n Amt.
\n1
\n 2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n “;
\n(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
\n“FORM GST EWB-01
\n(See rule 138)
\nE-Way Bill
\n E-Way Bill No. :
\n E-Way Bill date :
\n Generator :
\n Valid from :
\n Valid until :
\nPART-A
\nA.1
\nGSTIN of Supplier
\nA.2
\nGSTIN of Recipient
\nA.3
\nPlace of Delivery
\nA.4
\nDocument Number
\nA.5
\nDocument Date
\nA.6
\nValue of Goods
\nA.7
\nHSN Code
\nA.8
\nReason for Transportation
\nPART-B
\nB.1
\nVehicle Number for Road
\nB.2
\nTr<\/p>\n
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