The Meghalaya Goods and Services Tax (Amendment) Rules, 2018.
ERTS(T) 79\/2017\/Pt\/44-003\/2018 Dated:- 24-1-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
\nDocument 1
\nGOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nNo. 3\/2018
\nDated Shillong, the 24th Jan, 2018
\nNo. ERTS(T) 79\/2017\/Pt\/44 – In exercise of the powers conferred by section 164 of the
\nMeghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
\nMeghalaya hereby makes the following rules further to amend the Meghalaya Goods and
\nServices Tax Rules, 2017, namely:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Amendment) Rules,
\n2018.
\n(2) Save as otherwise provided, they shall come into force on the date of their Notification.
\n2. In the Meghalaya 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
\ndays” shall be <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of this Chapter, the value in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n its, extending loans or advances in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n\u00e2\u009d\u009d55ATax Invoice or bill of supply to accompany transport of goods.- The = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from the 23rd October, 2017, in rule 96, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nsubstituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed tax and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nsportation, the supplier or the recipient, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nfurnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed if it has been verified in transit in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1) has been made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n baggage transported by Department of Posts = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m the 1st February, 2018, in FORM GST INV-01, for the letters “UT”, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Meghalaya Goods and Services Tax (Amendment) Rules, 2018.ERTS(T) 79\/2017\/Pt\/44-003\/2018 Dated:- 24-1-2018 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGST============= Document 1 GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. 3\/2018 Dated Shillong, the 24th Jan, 2018 No. ERTS(T) 79\/2017\/Pt\/44 – In exercise of the powers conferred by section 164 of the Meghalaya Goods … Continue reading “The Meghalaya 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-11018","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11018","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=11018"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11018\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nrespect of supplies specified below shall be determined in the manner provided
\nhereinafter.
\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
\nby the organising State, whichever is higher.
\n1| Page
\nOFF
\nOF
\n*
\n25 JAN 2018
\n11223-24
\nMEGHALAYA
\nC
\n(b) The value of supply of lottery authorised by State Governments shall be deemed
\nto be 100\/128 of the face value of ticket or of the price as notified in the Official
\nGazette by the organising State, whichever is higher.
\nExplanation:- For the purposes of this sub-rule, the expressions-
\n(a) “lottery run by State Governments” means a lottery not allowed to be sold
\nin any State other than the organizing State.
\n(b) “lottery authorised by State Governments” means a lottery which is
\nauthorised to be sold in State(s) other than the organising State also; and.-
\n(c) Organising State ha<\/p>\n
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\nso far as the consideration is represented by way of interest or discount, except in
\ncase of a banking company or a financial institution including a non-banking
\nfinancial company, engaged in supplying services by way of accepting deposits,
\nextending loans or advances; and.-
\n(c) the value of supply of services by way of transportation of goods by a vessel from
\nthe 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
\nService Distributor, may issue an invoice or, as the case may be, a credit or debit note
\nto transfer the credit of common input services to the Input Service Distributor, which
\nshall contain the following details:-
\n(i)
\nname, address and Goods and Services Tax Identification Number of
\nthe registered person having the same PAN and same State code as t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson-in-charge of the conveyance shall carry a copy of the tax invoice or the bill
\nof supply issued in accordance with the provisions of rule 46, 46A or 49, in a case
\nwhere such person is not required to carry an e-way bill under these rules.”;
\n(ix) with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B),
\nthe following sub-rules shall be substituted, namely:-
\n(x)
\n“(4A)In the case of supplies received on which the supplier has availed the benefit of
\nthe Government of Meghalaya Notification No. ERTS(T)65\/2017\/Pt-I\/38, dated the
\n31st October, 2017, refund of input tax credit, availed in respect of other inputs or
\ninput services used in making zero-rated supply of goods or services or both, shall be
\ngranted.
\n(4B) In the case of supplies received on which the supplier has availed the benefit of
\nNotification No. ERTS(T)65\/2017\/101, dated the 9th November, 2017 publish<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3 Page
\n(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
\nsubstituted;
\n(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
\ninvoices 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
\nclaim for refund\u201d, the words “the system designated by the Customs or the proper
\nofficer of Customs, as the case may be, shall process the claim of refund in respect of
\nexport of goods shall be substituted;
\n”
\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
\nIndia shall be filed in FORM GST RFD-01 and shall be dealt with in accordance
\nwith the provisions of rule 89”.
\n(10) The persons claiming refund of integrated tax paid on exports of goods or
\nservices should no<\/p>\n
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\n“138. Information to be furnished prior to commencement of movement of goods and
\ngeneration of e-way bill.- (1) Every registered person who causes movement of goods of
\nconsignment value exceeding fifty thousand rupees\u20ac\u2022
\n(i) in relation to a supply; or
\n(ii)
\nfor reasons other than supply; or
\n(iii)
\ndue to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating to the said
\ngoods as specified in Part A of FORM GST EWB-01, electronically, on the common portal
\nalong with such other information as may be required at the common portal and a unique
\nnumber will be generated on the said portal:
\n4 Page
\nProvided that where goods are sent by a principal located in one State to a job worker
\nlocated in any other State, the e-way bill shall be generated by the principal irrespective of
\nthe value of the consignment:
\nProvided further that where handicraft goods are transported from one State to anot<\/p>\n
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\ncess charged, if any, 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
\nair or by vessel, the said person or the recipient may generate the e-way bill in FORM GST
\nEWB-01 electronically on the common portal after furnishing information in Part B of
\nFORM GST EWB-01:
\nProvided that where the goods are transported by railways or by air or vessel, the e-
\nway bill shall be generated by the registered person, being the supplier or the recipient, who
\nshall furnish, on the common portal, the-
\n(a) information in Part B of FORM GST EWB-01; and
\n(b) the serial number and date of the Railway Receipt or the Air Consignment Note or
\nBill of Lading, as the case may be.
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
\na transporter for transportation by road, the registered person shal<\/p>\n
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\nor as the case maybe, 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 be said to be caused
\nby such recipient if the recipient is known at the time of commencement of the movement of
\ngoods.
\nExplanation 2.- The e-way bill shall not be valid for movement of goods by road
\nunless the information in Part-B of FORM GST EWB-01 has been furnished except in the
\ncase of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
\n(5).
\n(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
\n(EBN) shall be made available to the supplier, the recipient and the transporter on the
\ncommon portal.
\n(5) Where the goods are transferred from one conveyance to another, the consigner or the
\nrecipien<\/p>\n
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\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
\ntransporter may indicate the serial number of e-way bills generated in respect of each such
\nconsignment electronically on the common portal and a consolidated e-way bill in FORM
\nGST EWB-02 maybe generated by him on the said common portal prior to the movement of
\ngoods.
\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
\naccordance with the provisions of sub-rule (1) and the value of goods carried in the
\nconveyance is more than fifty thousand rupees, the transporter shall generate FORM
\n6 Page
\nGSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be,
\nand may also generate a consolidated e-way bill in FORM GST EWB-<\/p>\n
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\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
\nthe period as mentioned in column (3) of the Table below from the relevant date, for the
\ndistance, within the country, the goods have to be transported, as mentioned in column (2) of
\nthe 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 the Commissioner may, by notification, extend the validity period of e-
\nway bill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, the goods
\ncannot be transported within the validity period of the e-way bill, the transpo<\/p>\n
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\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
\nTax Rules of any State shall be valid in every State and Union territory.
\n(14)
\nNotwithstanding anything contained in this rule, no e-way bill is required to be
\ngenerated\u2014
\n(a)
\n(b)
\n(c)
\nwhere the goods being transported are specified in Annexure;
\nwhere the goods are being transported by a non-motorised conveyance;
\nwhere the goods are being transported from the port, airport, air cargo
\ncomplex and land customs station to an inland container depot or a container freight
\nstation for clearance by Customs;
\n(d) in respect of movement of such goods and within such areas in the State as the
\nCommissioner of State Tax, in consultation with the Principal Chief Commis<\/p>\n
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\n+
\n5.
\n6
\n7.
\n00
\nNatural or cultured pearls and precious or semi-precious
\nstones; precious metals and metals clad with precious metal
\n(Chapter 71)
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\nCurrency
\nUsed personal and household effects
\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
\n“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
\nshall be substituted;
\n(xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the
\nwords “carried out by any”, the words “carried out by any other” shall be substituted;
\n(xiv) in FORM GST RFD-01A,
\n(a) after Statement 1A, the following Statements shall be inserted, namely:-
\n“Statement-2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n9 Page
\n(Amount in Rs.)
\nSr.
\nNo.
\nInvoice det<\/p>\n
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\ncess tax
\ntax and
\ntax and
\ncess
\ninvolved
\ninvolved
\nin debit
\nin credit
\nnote, if
\nnote, if
\nany
\nany
\ntax and
\ncess
\n(8+9+10\u2013
\n11)
\nNo. Date Value No. Date Taxable Amt.
\nValue
\n1
\n2 3 4
\n5 6
\n7 8 9
\n10
\n11
\n12
\n(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST
\nEWB-02, the following forms shall be substituted, namely:-
\n\u201cFORM GST EWB-01
\n11 | Page
\nE-Way Bill No.
\nE-Way Bill date
\nGenerator
\n(See rule 138)
\nE-Way Bill
\nValid from
\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-B
\nB.1 Vehicle Number for Road
\nB.2 Transport Document Number
\nNotes:
\n1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers
\nhaving annual turnover upto five crore rupees in the preceding financial year and at
\nfour digit level for taxpayers having annual turnover above five crore ru<\/p>\n
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\nthe words “Union territory” shall be substituted.
\n13 Page
\nSd\/-
\nSd\/-
\nP. W. Ingty
\nAdditional Chief Secretary to the Government of Meghalaya
\nExcise, Registration, Taxation & Stamps Department.
\nMemo No. ERTS(T) 79\/2017\/Pt\/44-A
\nCopy to:-
\nDated Shillong, the 24th Jan, 2018
\n1. P. S. to Chief Minister for favour of information of the Chief Minister
\n2. P. S. to Minister i\/c Taxation for favour of information of the Minister.
\n3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
\n4. P. S. to the Additional Chief Secretary i\/c ERTS Department for favour of information of
\nthe Additional Chief Secretary.
\n5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New
\nDelhi-110001
\n6. The Secretary to the Govt. of Meghalaya, Finance Department\/ERTS Department.
\n\u00e2\u0153\u201c The Commissioner of Taxes, Meghalaya, Shillong for favour of information and
\nnecessary action.
\n8. Al<\/p>\n
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