{"id":11005,"date":"2018-03-07T00:00:00","date_gmt":"2018-03-06T18:30:00","guid":{"rendered":""},"modified":"2018-03-07T00:00:00","modified_gmt":"2018-03-06T18:30:00","slug":"the-madhya-pradesh-goods-and-service-tax-amendment-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11005","title":{"rendered":"The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017"},"content":{"rendered":"<p>The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017<br \/>FA-3-08\/2018-1-V-(33) Dated:- 7-3-2018 Madhya Pradesh SGST<br \/>GST &#8211; States<br \/>Madhya Pradesh SGST<br \/>Madhya Pradesh SGST<br \/>=============<br \/>\nDocument 1<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 www.govtpressmp.nic.in<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0.<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 148 ]<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n( \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 )<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\n2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, &#8211;<br \/>\n(i) with effect from the date of publication of this notification in the Official Gazette, in rule<br \/>\n117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted,<br \/>\nnamely:-<br \/>\n&#8220;(iii) The registered person availing of this scheme and having furnished the details of<br \/>\nstock held by him in accordance with the provisions of clause (b) of sub-rule (2),<br \/>\nsubmits a statement in FORM GST TRAN 2 by 31st March 2018, or within such<br \/>\nperiod as extended by the Commissioner, on the recommendations of the Council, for<br \/>\neach of the six tax periods during which the scheme is in operation indicating therein,<br \/>\nthe details of supplies of such goods effected during the tax period;&#8221;;<br \/>\n(ii) for rule 138, the following rule shall be substituted, namely:-<br \/>\n&#8220;138. Information to be furnished prior to commencement of movement of goods an<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> or a courier agency, on an authorization received from the consignor, the<br \/>\ninformation in Part A of FORM GST EWB-01 may be furnished by such e-commerce<br \/>\noperator or courier agency and a unique number will be generated on the said portal:<br \/>\nProvided also that where goods are sent by a principal located in one State or Union<br \/>\nterritory to a job worker located in any other State or Union territory, the e-way bill shall be<br \/>\ngenerated either by the principal or the job worker, if registered, irrespective of the value of<br \/>\nthe consignment:<br \/>\nProvided also that where handicraft goods are transported from one State or Union<br \/>\nterritory to another State or Union territory by a person who has been exempted from the<br \/>\nrequirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill<br \/>\nshall be generated by the said person irrespective of the value of the consignment.<br \/>\n&#8211;<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>whether in his own conveyance or a hired one or a public<br \/>\nconveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01<br \/>\nelectronically on the common portal after furnishing information in Part B of FORM GST<br \/>\nEWB-01.<br \/>\n(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be<br \/>\ngenerated by the registered person, being the supplier or the recipient, who shall, either<br \/>\nbefore or after the commencement of movement, furnish, on the common portal, the<br \/>\ninformation in Part B of FORM GST EWB-01:<br \/>\nProvided that where the goods are transported by railways, the railways shall not<br \/>\ndeliver the goods unless the e-way bill required under these rules is produced at the time of<br \/>\ndelivery.<br \/>\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to<br \/>\na transporter for transportation by road, the registered person shall furnish the information<br \/>\nrelating to the transporter on the common portal and the e-way bill<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Part B of<br \/>\nFORM GST EWB-01.<br \/>\n296 (2)<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an<br \/>\nunregistered supplier to a recipient who is registered, the movement shall be said to be<br \/>\ncaused by such recipient if the recipient is known at the time of commencement of the<br \/>\nmovement of goods.<br \/>\nExplanation 2.- The e-way bill shall not be valid for movement of goods by road<br \/>\nunless the information in Part-B of FORM GST EWB-01 has been furnished except in the<br \/>\ncase of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule<br \/>\n(5).<br \/>\n(4). Upon generation of the e-way bill on the common portal, a unique e-way bill number<br \/>\n(EBN) shall be made available to the supplier, the recipient and the transporter on the<br \/>\ncommon portal.<br \/>\n(5).<br \/>\nWhere the goods are transf<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has<br \/>\nfurnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign<br \/>\nthe e-way bill number to another transporter.<br \/>\n(6)<br \/>\nAfter e-way bill has been generated in accordance with the provisions of sub-rule (1),<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\n296 (3)<br \/>\nwhere multiple consignments are intended to be transported in one conveyance, the<br \/>\ntransporter may indicate the serial number of e-way bills generated in respect of each such<br \/>\nconsignment electronically on the common portal and a consolidated e-way bill in FORM<br \/>\nGST EWB-02 maybe generated by him on the said common portal prior to the movement of<br \/>\ngoods.<br \/>\n(7)<br \/>\nWhere the consignor or the consignee has not generated the e-way bill in FORM<br \/>\nGST EWB-01 and the aggregate of the consignment value of<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>-01, he shall be informed electronically, if the<br \/>\nmobile number or the e-mail is available.<br \/>\n(9) Where an e-way bill has been generated under this rule, but goods are either not<br \/>\ntransported or are not transported as per the details furnished in the e-way bill, the e-way bill<br \/>\nmay be cancelled electronically on the common portal within twenty four hours of generation<br \/>\nof the e-way bill:<br \/>\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in<br \/>\naccordance with the provisions of rule 138B:<br \/>\nProvided further that the unique number generated under sub-rule (1) shall be valid<br \/>\nfor a period of fifteen days for updation of Part B of FORM GST EWB-01.<br \/>\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the<br \/>\nperiod as mentioned in column (3) of the Table below from the relevant date, for the<br \/>\ndistance, within the country, the goods have to be transported, as mentioned in column (2) of<br \/>\nthe said Table:-<br \/>\nSl. No.<br \/>\nDistance<br \/>\n(1<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>dating the details in Part B of FORM<br \/>\nGST EWB-01, if required.<br \/>\nExplanation 1.-For the purposes of this rule, the &#8220;relevant date&#8221; shall mean the date on<br \/>\nwhich the e-way bill has been generated and the period of validity shall be counted from the<br \/>\ntime at which the e-way bill has been generated and each day shall be counted as the period<br \/>\nexpiring at midnight of the day immediately following the date of generation of e-way bill.<br \/>\nExplanation 2.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d For the purposes of this rule, the expression \u00e2\u00e2\u0082\u00ac\u00c5\u0093Over Dimensional Cargo&#8221;<br \/>\nshall mean a cargo carried as a single indivisible unit and which exceeds the dimensional<br \/>\nlimits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor<br \/>\nVehicles Act, 1988 (59 of 1988).<br \/>\n(11) The details of the e-way bill generated under this rule shall be made available to the-<br \/>\n(a) supplier, if registered, where the information in Part A of FORM GST EWB-01<br \/>\nhas been furnished by the recipient or the transporter; or<br \/>\n(b)<br \/>\nrecipie<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> specified in Annexure;<br \/>\n(b) where the goods are being transported by a non-motorised conveyance;<br \/>\n(c) where the goods are being transported from the customs port, airport, air cargo<br \/>\ncomplex and land customs station to an inland container depot or a container freight<br \/>\nstation for clearance by Customs;<br \/>\n(d) in respect of movement of such goods and within such areas in the State and for<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\n296 (5)<br \/>\nvalues not exceeding such amount as the Commissioner of State Tax, in consultation<br \/>\nwith the Principal Chief Commissioner\/Chief Commissioner of Central Tax, may,<br \/>\nsubject to conditions that may be specified, notify;<br \/>\n(e) where the goods other than de-oiled cake being transported, are specified in the<br \/>\nSchedule appended to notification No. F A-3-35-2017-1-V(63) dated the 30th June,<br \/>\n2017 as amended from time to tim<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>o<br \/>\ntime;<br \/>\n(k) any movement of goods caused by defence formation under Ministry of defence as<br \/>\na consignor or consignee;<br \/>\n(1) where the consignor of goods is the Central Government, Government of any State<br \/>\nor a local authority for transport of goods by rail;<br \/>\n(m) where empty cargo containers are being transported; and<br \/>\n(n) where the goods are being transported upto a distance of twenty kilometers from<br \/>\nthe place of the business of the consignor to a weighbridge for weighment or from<br \/>\nthe weighbridge back to the place of the business of the said consignor subject to<br \/>\nthe condition that the movement of goods is accompanied by a delivery challan<br \/>\nissued in accordance with rule 55.<br \/>\nExplanation. The facility of generation, cancellation, updation and assignment of e-way bill<br \/>\nshall be made available through SMS to the supplier, recipient and the transporter, as the case<br \/>\nmay be.<br \/>\nANNEXURE<br \/>\n[(See rule 138 (14)]<br \/>\nS. No.<br \/>\nDescription of Goods<br \/>\n(1)<br \/>\n(2)<br \/>\n1.<br \/>\nLiquefied petroleum gas for supply t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n physical form or the e-way bill number in<br \/>\nelectronic form or mapped to a Radio Frequency Identification Device embedded on<br \/>\nto the conveyance in such manner as may be notified by the Commissioner:<br \/>\nProvided that nothing contained in clause (b) of this sub-rule shall apply in case of<br \/>\nmovement of goods by rail or by air or vessel.<br \/>\n(2) A registered person may obtain an Invoice Reference Number from the common<br \/>\nportal by uploading, on the said portal, a tax invoice issued by him in FORM GST<br \/>\nINV-1 and produce the same for verification by the proper officer in lieu of the tax<br \/>\ninvoice and such number shall be valid for a period of thirty days from the date of<br \/>\nuploading.<br \/>\n(3) Where the registered person uploads the invoice under sub-rule (2), the<br \/>\ninformation in Part A of FORM GST EWB-01 shall be auto-populated by the<br \/>\ncommon portal on the basis of the information furnished in FORM GST INV-1.<br \/>\n(4) The Commissioner may, by notification, require a class of transporters to obtain a<br \/>\nuniqu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>oper officer to intercept any<br \/>\nconveyance to verify the c-way bill in physical or electronic form for all inter-State and intra-<br \/>\nState movement of goods.<br \/>\n(2) The Commissioner shall get Radio Frequency Identification Device readers installed at<br \/>\nplaces where the verification of movement of goods is required to be carried out and<br \/>\nverification of movement of vehicles shall be done through such device readers where the e-<br \/>\nway bill has been mapped with the said device.<br \/>\n(3) The physical verification of conveyances shall be carried out by the proper officer as<br \/>\nauthorised by the Commissioner or an officer empowered by him in this behalf:<br \/>\nProvided that on receipt of specific information on evasion of tax, physical<br \/>\nverification of a specific conveyance can also be carried out by any other officer after<br \/>\nobtaining necessary approval of the Commissioner or an officer authorised by him in this<br \/>\nbehalf.&#8221;;<br \/>\n(v) for rule 138C, the following rule shall be substituted, namely:-<br \/>\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093138C. Ins<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e said information in FORM GST EWB-04 on the common<br \/>\nportal.&#8221;;<br \/>\n(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM<br \/>\nGST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-<br \/>\n296 (7)<br \/>\nE-Way Bill No.<br \/>\nE-Way Bill date<br \/>\nGenerator<br \/>\nValid from<br \/>\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093FORM GST EWB-01<br \/>\n(See rule 138)<br \/>\nE-Way Bill<br \/>\n:<br \/>\n-1<br \/>\n296 (8)<br \/>\nValid until<br \/>\nPART-A<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\nGSTIN of Supplier<br \/>\nA.1<br \/>\nA.2<br \/>\nPlace of Dispatch<br \/>\nA.3<br \/>\nGSTIN of Recipient<br \/>\nA.4<br \/>\nPlace of Delivery<br \/>\nA.5<br \/>\nDocument Number<br \/>\nA.6<br \/>\nDocument Date<br \/>\nA.7<br \/>\nValue of Goods<br \/>\nA.8<br \/>\nHSN Code<br \/>\nReason for<br \/>\nA.9<br \/>\nTransportation<br \/>\nPART-B<br \/>\nVehicle Number for<br \/>\nB.1<br \/>\nRoad<br \/>\nTransport Document<br \/>\nNumber\/Defence<br \/>\nVehicle No.\/<br \/>\nTemporary Vehicle<br \/>\nRegistration<br \/>\nNo.\/Nepal or Bhutan<br \/>\nVehicle Registration<br \/>\nB.2<br \/>\nNo.<br \/>\nNotes:<br \/>\n1. HSN Code in column A.8 shall be indicated at minimum t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\n296 (9)<br \/>\nCode<br \/>\n1<br \/>\nDescription<br \/>\nSupply<br \/>\n2<br \/>\nExport or Import<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\nSh<br \/>\nJob Work<br \/>\nSKD or CKD<br \/>\nRecipient not known<br \/>\n10<br \/>\n6<br \/>\nLine Sales<br \/>\n7<br \/>\nSales Return<br \/>\n8<br \/>\nExhibition or fairs<br \/>\n9<br \/>\nFor own use<br \/>\n0<br \/>\nOthers.<br \/>\nFORM GST EWB-02<br \/>\n(See rule 138)<br \/>\nConsolidated E-Way Bill<br \/>\nConsolidated E-Way Bill No.<br \/>\n:<br \/>\nConsolidated E-Way Bill Date<br \/>\n:<br \/>\nGenerator<br \/>\nVehicle Number<br \/>\nNumber of E-Way Bills<br \/>\nE-Way Bill Number<br \/>\n296 (10)<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\nFORM GST EWB-03<br \/>\n(See rule138C)<br \/>\nVerification Report<br \/>\nPart A<br \/>\nName of the Officer<br \/>\nPlace of inspection<br \/>\nTime of inspection<br \/>\nVehicle Number<br \/>\nE-Way Bill Number<br \/>\nTax Invoice or Bill of Supply or Delivery<br \/>\nChallan or Bill of Entry date<br \/>\nTax Invoice or Bill of Supply or Delivery<br \/>\nChallan or Bill of Entry Number<br \/>\nName of person in-cha<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\nFORM GST INV \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c 1<br \/>\n(See rule 138A)<br \/>\n&#8211;<br \/>\nGeneration of Invoice Reference Number<br \/>\nDate:<br \/>\nDetails of Consignee (Shipped<br \/>\nDetails of Recipient (Billed to)<br \/>\nto)<br \/>\nGSTIN or UIN, if<br \/>\navailable<br \/>\nName<br \/>\nAddress<br \/>\nState (name and code)<br \/>\nType of supply-<br \/>\nB to B supply<br \/>\nB to C supply<br \/>\nAttracts Reverse Charge<br \/>\nAttracts TCS<br \/>\nGSTIN of operator<br \/>\nAttracts TDS<br \/>\nGSTIN of TDS Authority<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1 2018<br \/>\n296 (13)<br \/>\nExport<br \/>\nSupplies made to SEZ<br \/>\nDeemed export<br \/>\nState or<br \/>\nDescri<br \/>\nCentral<br \/>\ntax<br \/>\nUnion<br \/>\nIntegra<br \/>\nted tax<br \/>\nCess<br \/>\nSl.<br \/>\nption<br \/>\nHS<br \/>\nQty Un Price<br \/>\nTotal<br \/>\nDisco<br \/>\nterritory<br \/>\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00b0\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u0090\u00c2\u00b0<br \/>\nit<br \/>\n(per<br \/>\nvalu<br \/>\nunt, if<br \/>\ntax<br \/>\nNo. of<br \/>\nN<br \/>\nble<br \/>\nunit)<br \/>\ne<br \/>\nany<br \/>\nGoods<br \/>\nvalue<br \/>\nA<br \/>\nRate<br \/>\nt. te\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017FA-3-08\/2018-1-V-(33) Dated:- 7-3-2018 Madhya Pradesh SGSTGST &#8211; StatesMadhya Pradesh SGSTMadhya Pradesh SGST============= Document 1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 www.govtpressmp.nic.in \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0. \u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 148 ] \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ) \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2 = = = &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11005\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017&#8221;<\/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-11005","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11005","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=11005"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11005\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}