The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.
04-N\/2017 Dated:- 15-3-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
\nNOTIFICATION (4-N\/2017)
\nNo. FD 47 CSL 2017, Bengaluru, Dated: 15.03.2018
\nIn exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
\nRULES
\n1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they shall come into force from such date as the Government of Karnataka may, by notification in the Official Gazette, appoint.
\n2. Substitution of rule 138.- For rule 138 of the Karnataka Goods and Services Tax Rules, 2017 (herein after refer<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mber will be generated on the said portal: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n EWB-01 shall not be allowed to assign the e-way bill number to another transporter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty four hours of generation of the e-way bill: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that may be specified, notify; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ace of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n here the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto populated by the common portal on the basis of the information furnished in FORM GST INV-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Commissioner or an officer authrosied by him in this behalf." = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistration No.\/Nepal or Bhutan Registration No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nPenalty payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.04-N\/2017 Dated:- 15-3-2018 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGSTFINANCE SECRETARIAT NOTIFICATION (4-N\/2017) No. FD 47 CSL 2017, Bengaluru, Dated: 15.03.2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and on the … Continue reading “The Karnataka Goods and Services Tax (Fourth 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-11199","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11199","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=11199"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11199\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that, where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator 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 territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment:
\nProvided also that, where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
\nProvided that, where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
\nExplanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5).
\n(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
\n(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FOR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
\n(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
\nProvided further that, the unique number generated under sub-rule (1), shall be valid for 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 period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
\nSl. No.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km.
\nOne day in cases other than Over Dimensional Cargo
\n2.
\nFor every 100 km. or part thereof thereafter
\nOne additional day other than one Dimensional Cargo
\n3.
\nUpto 20 km
\nOne day in case of Over Dimensional Cargo
\n4.
\nFor every 20 km. or part thereof thereafter
\nOne additional day in case of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(11) The details of 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 EWB-01 has been furnished by the recipient or the transporter; or
\n (b) recipient, if registered, where the information in Part A of FORM GST EWB-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 communicate 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 available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of deli<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (e) where the goods other than de-oiled cake being transported, as specified in the Schedule appended to notification (2\/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, number 592, dated the 29th June, 2017 as amended from time to time;
\n (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
\n (g) where the supply of goods being transported are treated as no supply under Schedule III of the Act.
\n (h) Where the goods are being transported,-
\n (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
\n (ii) under customs supervision or under customs seal.
\n (i) Wh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
\nANNEXURE
\n[(See rule 138 (14)]
\nSl.No.
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\n2.
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
\n5.
\nJewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601)”;
\n3. Substitution of rule 138A.- For rule 1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
\n(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill, namely:-
\n (a) Tax invoice or bill of supply or bill of entry; or
\n (b) A delivery challan, where the goods are transported for reasons other than by way of supply."
\n4. Substitution of rule 138B.- For rule 138B, the following shall be subst<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Substitution of rule 138C.- For rule 138C of the said rules, the following shall be substituted, namely:-
\n"138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
\n(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently".
\n6. Substitution of rule 138D.- For rule 138D of the said rules, the following shall be substi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNotes:
\n1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
\n2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
\n3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading 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 “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 follow<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\nFORM GST EWB-04
\n(See rule138D)
\nReport of detention
\nE-Way Bill Number
\nApproximate Location of detention
\nPeriod of detention
\nName of Officer in-charge
\n(if known)
\nDate
\nTime
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nIRN:
\nDate:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nSerial No. of Invoice
\nDate of Invoice
\nDetails of Recipient (Billed to)
\nDetails of Consignee (Shipped to)
\nGSTIN or UIN, if available
\nName
\nAddress
\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
\nSr.No.
\nDescription of Goods
\nHSN
\nQty.
\nUnit
\nPrice (per unit)
\nTotal value
\nDiscount, if any
\nTaxable value
\nCentral tax
\nState or UT tax
\nIn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n