Rajasthan Goods and Services Tax (Amendment) Rules, 2018
F.12(46)FD\/Tax\/2017-Pt.-IV-158 Dated:- 23-1-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: January 23, 2018
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and Services
\nTax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules
\nfurther to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
\n1. Short title and commencement.- (1) These rules may be called the Rajasthan
\nGoods and Services Tax (Amendment) Rules, 2018.
\n(2) Save otherwise provided in these rules, they shall come into force on the date of their
\npublication in the Official Gazette.
\n2. Amendment of rule 3.- In sub-rule (3A) of rul\u00c4\u2014 3 of the Rajasthan Goods and
\nServices Tax Rules, 2017, hereinafter referred to as the said rules, for the existing expr<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (4) of rule 24 of the said rules, for the existing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s shall exclude,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed to the Input Service Distributor; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1272(E) dated the 13th October, 2017 or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inary, Part II, Section 3, Sub-section (i),vide number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it in the notification number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n his own conveyance or a hired one or through a transporter, he or the transporter may, at their = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e recipient, who has furnished the information in PART-A of FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cipient in FORM GST EWB-01, he shall be informed electronically, if the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ORM GST EWB-01 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he facility of generation and cancellation of e-way bill may also be made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 89(2)(e)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Bill No. : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rajasthan Goods and Services Tax (Amendment) Rules, 2018F.12(46)FD\/Tax\/2017-Pt.-IV-158 Dated:- 23-1-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 23, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the … Continue reading “Rajasthan 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-10661","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10661","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=10661"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10661\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nexpression, “31st December, 2017\u201d, the expression “31st March, 2018” shall be substituted.
\n6. Insertion of new rule.- After the existing rule 31 and before the existing rule 32 of
\nthe said rules, the following new rule 31A shall be inserted, namely:-
\n“31A. Value of supply in case of lottery, betting, gambling and horse
\nracing. (1) Notwithstanding anything contained in the provisions of this Chapter, the
\nvalue in respect of supplies specified below shall be determined in the manner
\nprovided hereinafter.
\n1
\n(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
\n100\/112 of the face value of ticket or of the price as notified in the Official Gazette by
\nthe organising State, whichever is higher.
\n(b) The value of supply of lottery authorised by State Governments shall be deemed to
\nbe 100\/128 of the face value of ticket or of the price as notified in the Official Gazette
\nby the organising Sta<\/p>\n
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\n(a) the value of supply of services specified in the notification of the
\nGovernment of India in the Ministry of Finance, Department of
\nRevenue No. 42\/2017-Integrated Tax (Rate), dated the 27th
\nOctober, 2017 published in the Gazette of India, Extraordinary,
\nPart II, Section 3, sub-section (i), vide number GSR 1338(E)
\ndated the 27th October, 2017.
\n(b) the value of services by way of accepting deposits, extending
\nloans or advances in so far as the consideration is represented by
\nway of interest or discount, except in case of a banking company
\nor a financial institution including a non-banking financial
\ncompany, engaged in supplying services by way of accepting
\ndeposits, extending loans or advances; and
\n(c) the value of supply of services by way of transportation of goods
\nby a vessel from the customs station of clearance in India to a
\nplace outside India.”.
\n8. Amendment of rule 54.- In rule 54 of said rules, after the existing sub-rule (1) and
\nbefore the <\/p>\n
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\n(iii)
\n(iv)
\n(v)
\n(vi)
\n(vii)
\ntaxable value, rate and amount of the credit to be transferred; and
\nsignature or digital signature of the registered person or his authorised
\nrepresentative.
\nname, address and Goods and Services Tax Identification Number of the
\nInput Service Distributor;
\n(b) The taxable value in the invoice issued under clause (a) shall be the same as the
\nvalue of the common services.”.
\n9. Insertion of new rule 55A.- After the existing rule 55 and before the existing rule
\n56 of said rules, the following new rule 55A shall be inserted, namely:-
\n“55A. Tax Invoice or bill of supply to accompany transport of goods. The person-in-
\ncharge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in
\naccordance with the provisions of rule 46, 46A or 49 in a case where such person is not
\nrequired to carry an e-way bill under these rules.”.
\n10. Amendment of rule 89.- The existing sub-rule (4A) and (4B) of<\/p>\n
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\nnotification No. 79\/2017-Customs dated the 13th October, 2017 published in the
\nGazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R.
\n3
\n1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed
\nin respect of inputs received under the said notifications for export of goods and the
\ninput tax credit availed in respect of other inputs or input services to the extent used in
\nmaking such export of goods, shall be granted.”
\n11. Amendment of rule 96.- In rule 96 of the said rules, with effect from 23rd
\nOctober, 2017,-
\n(a) in sub-rule (1), for the existing expression “an exporter”, the expression “an exporter
\nof goods\u201d shall be substituted;
\n(b) in sub-rule (2), for the existing expression \u201crelevant export invoices”, the expression
\n“relevant export invoices in respect of export of goods” shall be substituted;
\n(c) in sub-rule (3), for the existing expression “the sys<\/p>\n
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\nG.S.R. 1321 (E) dated the 23rd October, 2017 or notification No. 78\/2017-Customs
\ndated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,
\nSection 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or
\nnotification No. 79\/2017-Customs dated the 13th October, 2017 published in the
\nGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
\n1299 (E) dated the 13th October, 2017.\u201d;
\n12. Substitution of rule 138.- The existing rule 138 of said rules shall be substituted by
\nthe following, with effect from 1st February, 2018, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods
\nand generation of e-way bill.- (1) Every registered person who causes movement of goods
\nof consignment value exceeding fifty thousand rupees,-
\n(i)
\nin relation to a supply; or
\n(ii)
\nfor reasons other than supply; or
\n(iii)
\ndue to inw<\/p>\n
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\nF.12(46)FD\/Tax\/2017-Pt-II-86 dated the 15th September, 2017.
\nExplanation 2: For the purposes of this rule, the consignment value of goods shall be the
\nvalue, determined in accordance with the provisions of section 15,
\ndeclared in an invoice, a bill of supply or a delivery challan, as the case
\nmay be, issued in respect of the said consignment and also includes the
\ncentral tax, State or Union territory tax, integrated tax and cess charged, if
\nany, in the document.
\n(2) Where the goods are transported by the registered person as a consignor or the recipient of
\nsupply as the consignee, whether in his own conveyance or a hired one or by railways or by air
\nor by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-
\n01 electronically on the common portal after furnishing information in PART-B of FORM
\nGST EWB-01:
\nProvided that where the goods are transported by railways or by air or vessel, the e-way
\nbill shall be gener<\/p>\n
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\n5
\noption, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner
\nspecified in this rule.
\nProvided also that where the goods are transported for a distance of less than ten
\nkilometers within the State or Union territory from the place of business of the consignor to the
\nplace of business of the transporter for further transportation, the supplier or the recipient, or as
\nthe case may be, the transporter may not furnish the details of conveyance in PART-B of
\nFORM GST EWB 01.
\nExplanation 1: For the purposes of this sub-rule, where the goods are supplied by an
\nunregistered supplier to a recipient who is registered, the movement shall
\nbe said to be caused by such recipient if the recipient is known at the time
\nof commencement of the movement of goods.
\nExplanation 2: The e-way bill shall not be valid for movement of goods by road unless the
\ninformation in PART-B<\/p>\n
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\nGST EWB-01, or the transporter, may assign the e-way bill number to another registered or
\nenrolled transporter for updating the information in PART-B of FORM GST EWB-01 for
\nfurther movement of consignment:
\nProvided that once the details of the conveyance have been updated by the transporter
\nin PART-B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has
\nfurnished the information in PART-A of FORM GST EWB-01 shall not be allowed to assign
\nthe 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),
\nwhere multiple consignments are intended to be transported in one conveyance, the transporter
\nmay indicate the serial number of e-way bills generated in respect of each such consignment
\nelectronically on the common portal and a consolidated e-way bill in FORM GST EWB-02
\nmay be generated by him on the said common portal p<\/p>\n
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\nmobile number or the e-mail is available.
\n(9) Where an e-way bill has been generated under this rule, but goods are either not transported
\nor are not transported as per the details furnished in the e-way bill, the e-way bill may be
\ncancelled electronically on the common portal, within 24 hours of generation of the e-way bill:
\nProvided that an e-way bill can not be cancelled if it has been verified in transit in
\naccordance with the provisions of rule 138B:
\nProvided further the unique number-generated under -sub-rule (1) shall be valid for 72
\nhours 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
\nperiod as mentioned in column (3) of the Table below from the relevant date, for the distance,
\nwithin the country, the goods have to be transported, as mentioned in column (2) of the said
\nTable:-
\nTable
\nS. N.
\nDistance
\nVa<\/p>\n
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\nhas been furnished by the recipient or the transporter; or
\n(b) recipient, if registered, where the information in PART-A of FORM GST EWB-01
\nhas been furnished by the supplier or the transporter,
\non the common portal, and the supplier or the recipient, as the case may be, shall
\ncommunicate 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
\navailable does not communicate his acceptance or rejection within seventy two hours of the
\ndetails being made available to him on the common portal, it shall be deemed that he has
\naccepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax
\nRules 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
\ngenerated,-
\n(a) where the goods being transported are specified<\/p>\n
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\navailable through SMS.
\n00
\n8
\nS. No.
\n(1)
\n1.
\n2.
\n3.
\n4.
\n5.
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\n(2)
\nLiquefied petroleum gas for supply to household and
\nnon domestic exempted category (NDEC) customers
\nKerosene oil sold under PDS
\nPostal baggage transported by Department of Posts
\nNatural or cultured pearls and precious or semi-precious
\nstones; precious metals and metals clad with precious
\nmetal (Chapter 71)
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601).
\n”
\n13. Amendment of rule 138B.- In proviso to sub-rule (3) of rule 138B of the said
\nrules, with effect from 1st February, 2018, for the existing expression “carried out by any\u201d, the
\nexpression “carried out by any other” shall be substituted.
\n14. Amendment of FORM GST RFD-01A.- In FORM GST<\/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
\nof
\nInvoice details
\nShipping Integrated Tax Cess Integrated Integrated
\nbill\/ Bill
\ntax and
\ntax and
\nrecipient
\nof export\/
\ncess
\nEndorsed
\ninvolved
\ninvoice by
\nSEZ
\nin debit
\ncess
\ninvolved
\nin credit
\nNet
\nIntegrated
\ntax and
\ncess
\n(8+9+10\u2013
\nnote, if
\nnote, if
\n11)
\nany
\nany
\nNo. Date Value No. Date Taxable Amt.
\nValue
\n123456789 10 11 12
\n10
\n”
\n15. Substitution of Form GST EWB-01 and GST EWB-02.- The existing Form GST
\nEWB-01 and Form GST EWB-02 shall be substituted by the following, with effect from 1st
\nFebruary, 2018, namely:-
\n\u201cFORM GST EWB-01
\n(See rule 138)
\nE-Way Bill
\nE-Way Bill No.
\n:
\nE-Way Bill date
\n:
\nGenerator
\n:
\nValid from
\n:
\nValid until
\nPART-A
\nA.1 GSTIN of Supplier
\nA.2 GSTIN of Recipient
\nA.3 Place of Delivery
\nA.4 Document Number
\nA.5 Document Date
\nA.6 Value of Goods
\nA.7 HSN Code
\nA.8 Reason for Transportation
\nPART-<\/p>\n
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\nConsolidated E-Way Bill Date:
\nGenerator
\n:
\n12
\nVehicle Number
\nNumber of E-Way
\nBills
\nE-Way Bill Number
\n16. Amendment of Form GST EWB-03.- In Form GST EWB-03, with effect from 1st
\nFebruary, 2018, for the existing expression \u201cUT\u201d, where ever occurring, the expression “Union
\nterritory” shall be substituted
\n17. Amendment of Form GST INV-1.- In Form GST INV-1, with effect from 1st
\nFebruary, 2018, for the existing expression “UT”, the expression \u201cUnion territory\u201d shall be
\nsubstituted.
\n[F.12(46)FD\/Tax\/2017-Pt.-IV-158]
\nBy Order of the Governor
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for.
\npublication of this notification in part 4(c) of today's extra ordinary Gazette. It is
\nrequested that 10 copies of this notification may be sent to this Department and 10
\ncopies along with <\/p>\n
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