The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018
F.12(46)FD\/Tax\/2017-Pt.-III-202 Dated:- 7-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: March 07, 2018
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and
\nServices Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
\nfollowing rules further to amend the Rajasthan Goods and Services Tax Rules, 2017,
\nnamely:-
\n1. Short title and commencement.- (1) These rules may be called the Rajasthan
\nGoods and Services Tax (Second Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they shall come into force on such date as the
\nState Government may, by notification in the Official Gazette, appoint.
\n2. Insertion of new rule 109A.- After the existing rule 109 and before the existing
\nrule 110 of the Rajasthan Goods and<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Joint Commissioner (Appeals) where such decision or order is passed by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t where the goods to be transported are supplied through an e- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n shall generate the e-way bill in FORM GST EWB-01 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds are supplied by an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons of sub-rule (1), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Motor Vehicle = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cake, being transported, are specified in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ipient and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of transporters to obtain a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (1) A summary report of every = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ual turnover upto five crore rupees in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nCess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nDesignation Status = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018F.12(46)FD\/Tax\/2017-Pt.-III-202 Dated:- 7-3-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: March 07, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of … Continue reading “The Rajasthan 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-11096","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11096","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=11096"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11096\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nthe Deputy or Assistant Commissioner or State Tax Officer,
\nwithin six months from the date of communication of the said decision or order.”.
\n3. Amendment of rule 117.- In clause (b) of sub-rule (4) of rule 117 of said rules, for
\nthe existing sub-clause (iii), the following shall be substituted, namely:-
\n“(iii) The registered person availing of this scheme and having furnished the details of
\nstock held by him in accordance with the provisions of clause (b) of sub-rule (2),
\nsubmits a statement in Form GST TRAN-2 by 31st March 2018, or within such
\nperiod as extended by the Commissioner, on the recommendations of the
\n1
\nCouncil, for each of the six tax periods during which the scheme is in operation
\nindicating therein, the details of supplies of such goods effected during the tax
\nperiod;”;
\n4. Substitution of rule 138.- The existing rule 138 of said rules shall be substituted
\nby the following rule, namely:-\n<\/p>\n
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\ncommerce operator or a courier agency, on an authorization received from the consignor, the
\ninformation in PART-A of FORM GST EWB-01 may be furnished by such e-commerce
\noperator or courier agency and a unique number will be generated on the said portal.
\nProvided also that where goods are sent by a principal located in one State or Union
\nterritory to a job worker located in any other State or Union territory, the e-way bill shall be
\ngenerated either by the principal or the job worker, if registered, irrespective of the value of
\nthe consignment..
\nProvided also that where handicraft goods are transported from one State or Union
\nterritory to another State or Union territory by a person who has been exempted from the
\nrequirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
\nshall be generated by the said person irrespective of the value of the consignment.
\nExplanation 1: For the p<\/p>\n
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\nelectronically on the common portal after furnishing information in PART-B of FORM GST
\nEWB-01.
\n(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be
\ngenerated by the registered person, being the supplier or the recipient, who shall, either
\nbefore or after the commencement of movement, furnish, on the common portal, the
\ninformation in PART-B of FORM GST EWB-01:
\nProvided that where the goods are transported by railways, the railways shall not
\ndeliver the goods unless the e-way bill required under these rules is produced at the time of
\ndelivery.
\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 shall furnish the information
\nrelating to the transporter on the common portal and the e-way bill shall be generated by the
\ntransporter on the said portal on the basis of the information fu<\/p>\n
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\nunregistered supplier to a recipient who is registered, the movement shall be
\nsaid to be caused by such recipient if the recipient is known at the time of
\ncommencement 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 of FORM GST EWB-01 has been furnished except
\nin the case of movements covered under the third proviso to sub-rule (3) and
\nthe proviso to sub-rule (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.
\n3
\n(5) Where the goods are transferred from one conveyance to another, the consignor or the
\nrecipient, who has provided information in PART-A of FORM GST EWB-01, or the
\ntransporter shall, before such transfer and further movement of goods, update the details of
\nconveyance in the e-way bill on the common portal in PA<\/p>\n
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\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 the e-way bill in FORM GST
\nEWB-01 and the aggregate of the consignment value of goods carried in the conveyance is
\nmore than fifty thousand rupees, the transporter, except in case of transportation of goods by
\nrailways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in
\nFORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case
\nmay be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the
\ncommon portal prior to the movement of goods:
\n!
\nProvided that where the goods<\/p>\n
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\naccordance with the provisions of rule 138B.
\nProvided further that the unique number generated under sub-rule (1) shall be valid
\nfor a period of fifteen days 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
\ndistance, within the country, the goods have to be transported, as mentioned in column (2) of
\nthe said Table:-
\n(3)
\nOne day in cases other than Over
\nDimensional Cargo
\nTable
\nS. No.
\nDistance
\nValidity period
\n(1)
\n(2)
\n1.
\nUpto 100 km.
\n2.
\n3.
\n4.
\nFor every 100 km. or part thereof thereafter
\nUpto 20 km
\nFor every 20 km. or part thereof thereafter
\nOne additional day other than Over
\nDimensional Cargo
\nOne day in case of Over
\nDimensional Cargo
\nOne additional day in case of Over
\nDimensional Cargo:
\nProvided that the Commissioner may, on the recommendations of the Council, by
\nnotification, e<\/p>\n
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\nRules, 1989, made under the Motor Vehicles Act, 1988 (Central Act No. 59
\nof 1988).
\n!
\n(11) The details of the e-way bill generated under this rule shall be made available to the,-
\n(a) supplier, if registered, where the information in PART-A of FORM GST
\nEWB-01 has been furnished by the recipient or the transporter; or
\n5
\n(b) recipient, if registered, where the information in PART-A of FORM GST
\nEWB-01 has 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, or the time of delivery of goods
\nwhichever is earlier, it shall be deemed that he has accepted the said detail<\/p>\n
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\nSchedule appended to to notification number F.12(56) FD\/ Tax\/ 2017-Pt.-I-41 dated
\nthe 29th June, 2017, as amended from time to time;
\n(f) where the goods being transported are alcoholic liquor for human consumption,
\npetroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
\ngas or aviation turbine fuel;
\n(g) where the supply of goods being transported is treated as no supply under Schedule III
\nof the Act;
\n(h) where the goods are being transported,-
\n(i) under customs bond from an inland container depot or a container freight
\nstation to a customs port, airport, air cargo complex and land customs
\nstation, or from one customs station or customs port to another customs
\nstation or customs port, or
\n(ii) under customs supervision or under customs seal;
\n(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
\n(j) where the goods being transported are exempt from tax under notificatio<\/p>\n
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\ntransporter, as the case may be.
\nANNEXURE
\n[(See rule 138 (14)]
\nS. No.
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to household and non
\ndomestic exempted category (NDEC) customers
\n2.
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\n5.
\nNatural or cultured pearls and precious or semi-precious stones;
\nprecious metals and metals clad with precious metal
\n(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”
\n5. Substitution of rule 138A.- The existing rule 138A of the said rules shall be
\nsubstituted by the following rule, namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a
\nconveyance.- (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<\/p>\n
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\nunique Radio Frequency Identification Device and get the said device embedded on to
\nthe conveyance and map the e-way bill to the Radio Frequency Identification Device
\nprior to the movement of goods.
\n(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where
\ncircumstances so warrant, the Commissioner may, by notification, require the person-in-
\ncharge of the conveyance to carry the following documents instead of the e-way bill:-
\n(a) tax invoice or bill of supply or bill of entry; or
\n(b)
\na delivery challan, where the goods are transported for reasons other than by
\nway of supply.”.
\n6. Substitution of rule 138B.- The existing rule 138B of the said rules shall be
\nsubstituted by the following rule, namely:-
\n\u201c138B. Verification of documents and conveyances.- (1) The Commissioner or
\nan officer empowered by him in this behalf may authorize the proper officer to intercept
\nany conveyance to verify the e-way bill in physical or ele<\/p>\n
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\ninspection of goods in transit shall be recorded online by the proper officer in Part A of
\nFORM GST EWB-03 within twenty four hours of inspection and the final report in Part B
\nof FORM GST EWB-03 shall be recorded within three days of such inspection.
\n1
\n8
\n1
\n(2) Where the physical verification of goods being transported on any conveyance has
\nbeen done during transit at one place within the State or Union territory or in any other
\nState or Union territory, no further physical verification of the said conveyance shall be
\ncarried out again in the State or Union territory, unless a specific information relating to
\nevasion of tax is made available subsequently.”.
\n8. Substitution of rule 138D.- The existing rule 138D of the said rules shall be
\nsubstituted by the following rule, namely:-
\n“138D. Facility for uploading information regarding detention of vehicle.-
\nWhere a vehicle has been intercepted and detained for a period exceeding thirty minutes,\n<\/p>\n
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\npreceding financial year and at four digit level for taxpayers
\nhaving annual turnover above five crore rupees in the preceding
\nfinancial year.
\n2. Document Number may be of Tax Invoice, Bill of Supply, Delivery
\nChallan or Bill of Entry.
\n3. Transport Document number indicates Goods Receipt Number or
\nRailway Receipt Number or Forwarding Note number or Parcel way
\nbill number issued by railways or Airway Bill Number or Bill of
\nLading Number.
\n4. Place of Delivery shall indicate the PIN Code of place of delivery.
\n5. Place of dispatch shall indicate the PIN Code of place of dispatch.
\n6. Where the supplier or the recipient is not registered, then the letters
\n“URP” are to be filled-in in column A.1 or, as the case may be, A.3.
\n7. Reason for Transportation shall be chosen from one of the following:-
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n:
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nE<\/p>\n
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\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\n12
\nE-Way Bill Number
\nApproximate Location of
\ndetention
\nPeriod of detention
\nFORM GST EWB-04
\n(See rule138D)
\nReport of detention
\nName of Officer in-charge (if known)
\nDate
\nTime
\nFORM GST INV \u2013 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nIRN: Date:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nSerial No. of Invoice
\nDate of Invoice
\nDetails of Recipient (Billed to)
\nGSTIN or UIN, if
\navailable
\nName
\nAddress
\n:
\nDetails of Consignee (Shipped
\nto)
\n13
\nthat
\n:
\nState (name and code)
\nType of supply
\nB to B supply
\nB to C supply
\nAttracts Reverse Charge
\nAttracts TCS
\nGSTIN of operator
\nAttracts TDS
\nGSTIN of TDS Authority
\nExport
\nSupplies made to SEZ
\nDeemed export
\nState or
\nIntegrated
\nCentral tax
\nCess
\nSZ\u00c3\u2013
\nDescr
\niption
\nDis
\nUnion
\ntax
\nTot
\nQty U Price
\ncou
\nHS
\nal
\nabl
\nof
\nnit
\n(per
\nnt,
\nN
\nval
\ne
\n\u00e0\u00bd\u0161\u00e0\u00bd\u00bc\u00e0\u00bd\u0160\u00e0\u00be\u203a
\nTax
\nterritory tax
\nGood
\nunit)
\ni<\/p>\n
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\n“3
\n11. Amendment of FORM GST RFD-01A.- In FORM GST RFD-01A, appended to
\nthe said rules, with effect from the date of publication of the Rajasthan Goods and Services
\nTax (Second Amendment) Rules, 2018 in the Official Gazette, for the existing
\nDECLARATION [second proviso to section 54(3)], the following shall be substituted,
\nnamely:-
\n66
\nDECLARATION
\n[second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare
\nthat I have not availed any drawback of central excise duty\/service tax\/central tax on
\ngoods or services or both and that I have not claimed refund of the integrated tax paid on
\nsupplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation\/Status
\n15
\n[F.12(46)FD\/Tax\/2017-pt-III-202]
\nBy Order of the Governor
\ntrait
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Gover<\/p>\n
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