The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018
G.O. Ms. No. 18 Dated:- 15-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
=============
\nDocument 1
\nGOVERNMENT OF PUDUCHERRY
\n(Abstract)
\nCommercial Taxes Notification of the Puducherry Goods and Services Tax (Second
\nAmendment) Rules, 2018 – Orders – Issued.
\nG.O. Ms. No. 18
\nCOMMERCIAL TAXES SECRETARIAT
\nPuducherry, the 15 March, 2018
\nORDER:
\nThe following notification shall be published in the Official Gazette of the Government of
\nPuducherry.
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Puducherry Goods and Services
\nTax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the
\nfollowing rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Puducherry Goods and Services Tax (Second
\nAmendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they sha<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Every registered person who causes movement of goods of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uducherry, Commercial Taxes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is of the information furnished by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the common portal in Part B of FORM GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed that where the goods to be transported are supplied through an e- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l, by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cargo from or to Nepal or Bhutan; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (9601)”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n veyances.- (1) The Commissioner or an officer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n intercepted and detained for a period exceeding thirty minutes, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 38) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018G.O. Ms. No. 18 Dated:- 15-3-2018 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGST============= Document 1 GOVERNMENT OF PUDUCHERRY (Abstract) Commercial Taxes Notification of the Puducherry Goods and Services Tax (Second Amendment) Rules, 2018 – Orders – Issued. G.O. Ms. No. 18 COMMERCIAL TAXES SECRETARIAT Puducherry, the 15 … Continue reading “The Puducherry Goods and Services Tax (Second 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-11072","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11072","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=11072"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11072\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nconsignment 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
\ngoods as specified in Part A of FORM GST EWB-01, electronically, on the common
\n-2-
\nportal along with such other information as may be required on the common portal and a
\nunique number will be generated on the said portal:
\nProvided that the transporter, on an authorization received from the registered
\nperson, may furnish information in Part A of FORM GST EWB-01, electronically, on the
\ncommon portal along with such other information as may be required on the common
\nportal and a unique number will be generated on the said portal:
\nProvided further that where the goods to be transported are supplied through an e-
\ncommerce operator or a courier agency, on an aut<\/p>\n
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\nSecretariat notification issued vide G.O. Ms No.34\/CT\/2017-18, dated the 20th September,
\n2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th
\nSeptember, 2017 as amended from time to time.
\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall
\nbethe value, determined in accordance with the provisions of section 15, declared in an
\ninvoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the
\nsaid consignment and also includes the central tax, State or Union territory tax, integrated
\ntax and cess charged, if any, in the document and shall exclude the value of exempt supply
\nof goods where the invoice is issued in respect of both exempt and taxable supply of goods.
\n(2) Where the goods are transported by the registered person as a consignor or the
\nrecipient of supply as the consignee, whether in his own conveyance or a hired one or a
\npublic conveyance, by <\/p>\n
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\nthe registered person in Part A of FORM GST EWB-01:
\nProvided that the registered person or, the transporter may, at his option, generate
\nand carry the e-way bill even if the value of the consignment is less than fifty thousand
\nrupees:
\nProvided further that where the movement is caused by an unregistered person
\neither in his own conveyance or a hired one or through a transporter, he or the transporter
\nmay, at their option, generate the e-way bill in FORM GST EWB-01 on the common
\nportal in the manner specified in this rule:
\nProvided also that where the goods are transported for a distance of upto fifty
\nkilometers within the State or Union territory from the place of business of the consignor to
\nthe place of business of the transporter for further transportation, the supplier or the
\nrecipient, or as the case maybe, the transporter may not furnish the details of conveyance in
\nPart B of FORM GST EWB-01.
\nExplanation 1.-For the purposes of this<\/p>\n
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\nEWB-01:
\nProvided that where the goods are transported for a distance of upto fifty kilometers
\nwithin the State or Union territory from the place of business of the transporter finally to
\nthe place of business of the consignee, the details of the conveyance may not be updated in
\nthe e-way bill.
\n(5A) The consignor or the recipient, who has furnished the information in Part A of
\nFORMGST EWB-01, or the transporter, may assign the e-way bill number to another
\nregistered or enrolled transporter for updating the information in Part B of FORM GST
\nEWB-01 for further movement of the consignment:
\n-4-
\nProvided that after the details of the conveyance have been updated by the
\ntransporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case
\nmaybe, who has furnished the information in Part A of FORM GST EWB-01 shall not be
\nallowed to assign the e-way bill number to another transporter.
\n(6) After e-way bill has been generated in<\/p>\n
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\ncommerce operator or a courier agency, the information in Part A of FORM GST EWB-
\n01 may be furnished by such e-commerce operator or courier agency.
\n(8) The information furnished in Part A of FORM GST EWB-01 shall be made
\navailable to the registered supplier on the common portal who may utilize the same for
\nfurnishing the details in FORM GSTR-1:
\nProvided that when the information has been furnished by an unregistered supplier
\nor an unregistered recipient in FORM GST EWB-01, he shall be informed electronically,
\nif the mobile 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
\ntransported or are not transported as per the details furnished in the e-way bill, the e-way
\nbill may be cancelled electronically on the common portal within twenty four hours of
\ngeneration of the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has b<\/p>\n
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\nnotification, extend the validity period of an e-way bill for certain categories of goods as
\nmay be specified therein:
\nProvided further that where, under circumstances of an exceptional nature,
\nincluding trans-shipment, the goods cannot be transported within the validity period of the
\ne-way bill, the transporter may extend the validity period after updating the details in Part
\nB of FORM GST EWB-01, if required.
\nExplanation 1.-For the purposes of this rule, the “relevant date” shall mean the
\ndate on which the e-way bill has been generated and the period of validity shall be
\ncounted from the time at which the e-way bill has been generated and each day shall be
\ncounted as the period expiring at midnight of the day immediately following the date of
\ngeneration of e-way bill.
\nExplanation 2.- For the purposes of this rule, the expression “Over Dimensional
\nCargo” shall mean a cargo carried as a single indivisible unit and which exceeds the
\ndimensional limits prescribed in r<\/p>\n
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\n(13) The e-way bill generated under this rule or under rule 138 of the Central
\nGoods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union
\nterritory shall be valid in the State.
\n-6-
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to
\nbe 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 customs 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 and for
\nvalues not exceeding such amount as the Commissioner of State Tax, in
\nconsultation with the Principal Chief Commissioner\/Chief Commissioner of
\nCentral Tax, may, subject to conditions that may be specified, notify.;
\n(e) where the goods, other than de-o<\/p>\n
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\n(j) where the goods being transported are exempt from tax under notification issued
\nvide G.O. Ms. No. 7\/2017-Puducherry GST (Rate), dated the 29th June, 2017
\npublished in the Gazette of Puducherry, Extraordinary, Part I, No.95, dated the 29th
\nJune, 2017 as amended from time to time and notification No. 26\/2017- Puducherry
\nGST (Rate), dated the 21st September, 2017 published in the Gazette of Puducherry,
\nExtraordinary, Part I, No. 149, dated the 21st September, 2017 as amended from time
\nto time;
\n(k) any movement of goods caused by defence formation under Ministry of defence as
\na consignor or consignee;
\n(1) where the consignor of goods is the Central Government, Government of any State
\nor a local authority for transport of goods by rail;
\n(m) where empty cargo containers are being transported; and
\n(n) where the goods are being transported upto a distance of twenty kilometers from the
\nplace of the business of the consignor to a weighbridge fo<\/p>\n
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\n(iii) for rule 138A, the following rule shall be substituted, namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a convey
\n(1) The person in charge of a conveyance shall carry-
\n(a) the invoice or bill of supply or delivery challan, as the case may be; and
\n(b) a copy of the e-way bill in physical form or the e-way bill number in ele
\nform or mapped to a Radio Frequency Identification Device embedded on
\nconveyance in such manner as may be notified by the Commissioner:
\nProvided that nothing contained in clause (b) of this sub-rule shall apply in c
\nmovement of goods by rail or by air or vessel.
\n(2) A registered person may obtain an Invoice Reference Number from
\ncommon portal by uploading, on the said portal, a tax invoice issued by him in F
\nGST INV-1 and produce the same for verification by the proper officer in lieu of t
\ninvoice and such number shall be valid for a period of thirty days from the da
\nuploading.
\n(3) Where the registered person <\/p>\n
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\nempowered by him in this behalf may authorize the proper officer to intercept any
\nconveyance to verify the e-way bill in physical or electronic form for all inter-State and
\nintra-State movement of goods.
\n(2) The Commissioner shall get Radio Frequency Identification Device readers
\ninstalled at places where the verification of movement of goods is required to be carried out
\nand verification of movement of vehicles shall be done through such device readers where
\nthe e-way bill has been mapped with the said device.
\n(3) The physical verification of conveyances shall be carried out by the proper
\nofficer as authorised by the Commissioner or an officer empowered by him in this behalf:
\nProvided that on receipt of specific information on evasion of tax, physical
\nverification of a specific conveyance can also be carried out by any other officer after
\nobtaining necessary approval of the Commissioner or an officer authorised by him in this\n<\/p>\n
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\ntransporter may upload the said information in FORM GST EWB-04 on the common
\nportal.”;
\n(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST
\nEWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
\n\u201cFORM GST EWB-01
\nE-Way Bill No.
\nE-Way Bill date
\nGenerator
\nValid from
\nValid until
\n(See rule 138)
\nE-Way Bill
\nPART-A
\nA.1
\nGSTIN of Supplier
\nA.2
\nPlace of Dispatch
\nA.3
\nGSTIN of Recipient
\nA.4
\nPlace of Delivery
\nA.5
\nDocument Number
\nA.6
\nDocument Date
\nA.7
\nValue of Goods
\nA.8
\nHSN Code
\nA.9
\nReason for Transportation
\nPART-B
\nB.1
\nB.2
\nVehicle Number for Road
\nTransport Document
\nNumber\/Defence Vehicle
\nNo.\/ Temporary Vehicle
\nRegistration No.\/Nepal or
\nBhutan Vehicle Registration
\nNo.
\nNotes:
\n1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
\nhaving annual turnover upto five crore rupees in the preceding financial year and at fo<\/p>\n
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\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No.
\nConsolidated E-Way Bill Date
\nGenerator
\nVehicle Number
\nNumber of E-Way Bills
\nE-Way Bill Number
\n-11-
\nFORM GST EWB-03
\n(See rule 138C)
\nVerification Report
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nTax Invoice or Bill of Supply or Delivery
\nChallan or Bill of Entry date
\nTax Invoice or Bill of Supply or Delivery
\nChallan or Bill of Entry Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\nIntegrated tax
\nCentral tax
\nState or Union territory tax
\nCess
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or Union territory tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\n-12-
\nE-Way Bill Number
\nA<\/p>\n
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\nte
\nte
\nte
\nTotal
\nFreight
\nInsurance
\nPacking and Forwarding
\nCharges etc.
\nTotal Invoice Value (In figure)
\nTotal Invoice Value (In Words)
\nSignature
\nName of the Signatory
\nDesignation or Status”;
\n(viii) with effect from 7th March, 2018, in FORM GST RFD-01, for the
\nDECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
\n“DECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also
\ndeclare that I have not availed any drawback of central excise duty\/service tax\/central
\ntax on goods or services or both and that I have not claimed refund of the integrated
\ntax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation\/Status”;
\n-15-
\n(ix) with effect from 7th March, 2018, in FORM GST RFD-01A, for the
\nDECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
\n“DECLARATION [second proviso to section 54(3)]
\nI hereb<\/p>\n
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