Chhattisgarh Goods and Service Tax (Second Amendment) Rules, 2018
F-10-9\/2018\/CT\/V (22)-12\/2018-State Tax Dated:- 7-3-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
=============
\nDocument 1
\n186 (14)
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\nNaya Raipur, the 7th March 2018
\nNOTIFICATION
\nNo. 12\/2018 State Tax
\nNo. F-10-9\/2018\/CT\/V (22).- In exercise of the powers conferred by section 164 of the Chhattisgarh
\nGoods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further
\nto amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
\n2.
\n(1)
\n(2)
\nThese rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment)
\nRules, 2018.
\nSave as otherwise provided in these rules, they shall come into force on such date as the State
\nGovernment may, b<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ignment value exceeding fifty thousand rupees\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt of Chhattisgarh, published in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n portal and the e-way bill shall be generated by the transporter on the said portal on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd further movement of goods, update the details of conveyance in the e-way bill on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pect of inter-State supply, generate the e-way bill in FORM GSTEWB-01 on the basis of invoice or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ver = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay be, shall communicate his = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ply of goods being transported is treated as no supply under Schedule III of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vice embedded on to the conveyance and map the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST EWB- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll of Entry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rritory tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n LARATION[second proviso to section 54(3)], the following shall be substituted, namely :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Chhattisgarh Goods and Service Tax (Second Amendment) Rules, 2018F-10-9\/2018\/CT\/V (22)-12\/2018-State Tax Dated:- 7-3-2018 Chhattisgarh SGSTGST – StatesChhattisgarh SGSTChhattisgarh SGST============= Document 1 186 (14) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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 Naya Raipur, the 7th March 2018 NOTIFICATION No. 12\/2018 State Tax No. F-10-9\/2018\/CT\/V (22).- In exercise of the powers conferred by section 164 of the Chhattisgarh … Continue reading “Chhattisgarh Goods and Service 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-11158","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11158","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=11158"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11158\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(i)
\nin 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 goods as
\nspecified in Part A of FORM GST EWB-01, electronically, on the common portal along with such
\nother information as may be required on the common portal and a unique number will be generated on
\nthe said portal:
\nProvided that the transporter, on an authorization received from the registered person, may
\nfurnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with
\nsuch other information as may be required on the common portal and a unique number will be
\ngenerated on the said portal:
\nProvided further that where the goods to be transported are supplied through an e-commerce
\noperator or a courier agency, on an authorization received from the consignor, the information in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2)
\n(3)
\n(4).
\n(5).
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00c2\u009d \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 12 \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
\n186 (15)
\nGazette of Chhattisgarh (Extraordinary), vide number 420, dated the 22th September, 2017 as amended
\nfrom time to time.
\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the value,
\ndetermined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a
\ndelivery challan, as the case may be, issued in respect of the said consignment and also includes the
\ncentral tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and
\nshall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt
\nand taxable supply of goods.
\nWhere the goods are transported by the registered person as a consignor or the recipi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbasis of the information furnished by the registered person in Part A of FORM GST EWB-01:
\nProvided that the registered person or, the transporter may, at his option, generate and carry
\nthe e-way bill even if the value of the consignment is less than fifty thousand rupees:
\nProvided further that where the movement is caused by an unregistered person either in his
\nown conveyance or a hired one or through a transporter, he or the transporter may, at their option,
\ngenerate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this
\nrule:
\nProvided also 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 consignor to the place of business
\nof the transporter for further transportation, the supplier or the recipient, or as the case may be, the
\ntransporter may not furnish the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommon portal in Part B of FORM GST EWB-01:
\nProvided that where the goods are transported for a distance of upto fifty kilometers within the
\nState or Union territory from the place of business of the transporter finally to the place of business of
\nthe consignee, the details of the conveyance may not be updated in the e-way bill.
\n186 (16)
\n(5A)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\nThe consignor or the recipient, who has furnished the information in Part-A of FORMGST
\nEWB-01, or the transporter, may assign the e-way bill number to another registered or
\nenrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further
\nmovement of the consignment:
\nProvided that after the details of the conveyance have b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in
\nFORM GST EWB-02 on the common portal prior to the movement of goods:
\nProvided that where the goods to be transported are supplied through an e-commerce operator
\nor a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such
\ne-commerce operator or courier agency.
\nThe information furnished in Part A of FORM GST EWB-01 shall be made available to the registered
\nsupplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1:
\nProvided that when the information has been furnished by an unregistered supplier or an
\nunregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile
\nnumber or the e-mail is available.
\nWhere an e-way bill has been generated under this rule, but goods are either not tr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDimensional Cargo
\nOne additional day other than Over
\nDimensional Cargo
\nOne day in case of Over Dimensional
\nCargo
\nOne additional day in case of Over
\nDimensional Cargo:
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\n186 (17)
\nProvided that the Commissioner may, on the recommendations of the Council, by notification,
\nextend the validity period of an e-way bill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, including trans-
\nshipment, the goods cannot be transported within the validity period of the e-way bill, the transporter
\nmay extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
\nExplanation 1. For the purposes of this rule, the “relevant date” shall mean the date on whichthe e-way
\nbill has been generated an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nacceptance or rejection of the consignment covered by the e-way bill.
\nWhere the person to whom the information specified in sub-rule (11) has been made available does not
\ncommunicate his acceptance or rejection within seventy two hours of the details being made available
\nto him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed
\nthat he has accepted the said details.
\nThe e-way bill generated under rule 138 of the Central Goods and Services Tax Rules, 2017 or Goods
\nand Service Tax Rules of any other State or Union territory shall be valid in the State.
\nNotwithstanding anything contained in this rule, no e-way bill is required to be generated-
\nwhere the goods being transported are specified in Annexure;
\n(14)
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\nwhere the goods are being transported by a non-motorised conveyance;
\nwhere the goods are being transported from the customs port, airport, air cargo complex and
\nland cu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct;
\n186 (18)
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\nwhere the goods are being transported\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n(h)
\n(i)
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\n(j)
\n(k)
\n(1)
\ne
\n(m)
\n(n)
\n(ii)
\nunder customs bond from an inland container depot or a container freight station to a
\ncustoms port, airport, air cargo complex and land customs station, or from one
\ncustoms station or customs port to another customs station or customs port, or
\nunder customs supervision or under customs seal.
\nwhere the goods being transported are transit cargo from or to Nepal or Bhutan.
\nwhere the goods being transported are exempt from tax under notification No. 7\/2017-State
\nTax (Rate), dated 28th June 2017 and notification No. 26\/2017-State Tax (Rate) dated 23rd
\nSeptember, 2017.
\nany movement of goods caused by defence for<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\nNatural or cultured pearls and precious or semi-precious
\nstones; precious metals and metals clad with precious metal
\n(Chapter 71)
\n5.
\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)”;
\nfor rule 138A, the following rules shall be substituted, namely:-
\n“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The
\nperson in charge of a conveyance shall carry\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a)
\nthe invoice or bill of supply or delivery challan, as the case may be; and
\n(b)
\na copy of the e-way bill in physical form or the e-way bill number in electronic form
\nor mapped to a Radio Frequency Identification Device embedded on to the
\nconveyance in such manner as may be notified by the Commissioner:
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ne-way bill to the Radio Frequency Identification Device prior to the movement of goods.
\nNotwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the
\nCommissioner may, by notification, require the person-in-charge of the conveyance to carry the
\nfollowing documents instead of the e-way bill
\n(a) tax invoice or bill of supply or bill of entry; or
\n(b)
\n(iv)
\n(v)
\n(vi)
\na delivery challan, where the goods are transported for reasons other than by way of supply.”;
\nfor rule 138B, the following rule shall be substituted, namely:-
\n“138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
\nempowered by him in this behalf may authorize the proper officer to intercept any conveyance
\nto verify the e-way bill in physical or electronic form for all inter-State and intra-State
\nmovement of goods.
\n(2) The Commissioner shall get Radio Frequency Identification Device readers instal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n03 shall be recorded within three days of such inspection.
\n(2)
\nWhere the physical verification of goods being transported on any conveyance has
\nbeen done during transit at one place within the State or in any other State or Union
\nterritory, no further physical verification of the said conveyance shall be carried out
\nagain in the State, unless a specific information relating to evasion of tax is made
\navailable subsequently.”
\nfor rule 138D, the following rule shall be substituted, namely:-
\n“138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has
\nbeen intercepted and detained for a period exceeding thirty minutes, the transporter may
\nupload the said information in FORM GST EWB-04 on the common portal.”
\n186 (20)
\n(vii)
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\nfor FORM GST EWB-01, FORM GST<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTransport Document number indicates Goods Receipt Number or Railway Receipt Number or
\nForwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill
\nof Lading Number.
\n4.
\nPlace of Delivery shall indicate the PIN Code of place of delivery.
\n5.
\nPlace of dispatch shall indicate the PIN Code of place of dispatch.
\n6.
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\n186 (21)
\nWhere the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column
\nA.1 or, as the case may be, A.3
\n7.
\nReason for Transportation shall be chosen from one of the following:-
\nCode
\n1
\nDescription
\nSupply
\n2
\nExport or Import
\n3
\n4
\nJob Work
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n10
\nOthers
\nFORM GST EWB-02
\n(See rule 138)
\nCon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCess
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or Union territory tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\nE-Way Bill Number
\nApproximate Location of
\ndetention
\nPeriod of detention
\nName of Officer in-charge
\nDate
\nTime
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\n186 (23)
\nFORM GST EWB-04
\n(See rule 138D)
\nReport of detention
\n(if known)
\n186 (24)
\nIRN:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nSerial No. of Invoice
\nDate of Invoice
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc \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 12 \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
\nFORM GST INV 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nDate:
\nDetails of Recipient (Billed to)
\nDetails of Consignee (Shipped to)
\nGSTIN or UIN, if<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“DECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
\nany drawback of central excise duty\/service tax\/central tax on goods or services or both and that I have not
\nclaimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status”;
\n(ix) with effect from the date of issue of this notification, 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 hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
\nany drawback of central excise duty\/service tax\/central tax on goods or services or both and that I have not
\nclaimed refund of the integrated tax pa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n