The Meghalaya Goods and Service Tax (Second Amendment) Rules, 2018
ERTS(T) 79\/2017\/516-12\/2018-State Tax Dated:- 7-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
\nDocument 1
\n2.85
\nFFICE
\nGOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nNo. 12\/2018 – State Tax
\nDated Shillong, the 7th March, 2018.
\nNo. ERTS(T) 79\/2017\/516 – In exercise of the powers conferred by section 164 of the
\nMeghalaya
\nGoods 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
\nRules, 2017, namely:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Second Amendment)
\nRules, 2018.
\n(2) Save as otherwise provided in these rules, they shall come into force on such date as the
\nState Government
\nmay notify.
\n2. In the Meghalaya Goods and Services Tax Rules, 2017, –
\n(i) with effect from the date of pu<\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
\n(iii)
\ndue to inward supply from an unregistered person,
\nTHE
\nshall, before commencement of such movement, furnish information relating to the said
\ngoods as specified in Part
\nA of FORM GST EWB-01, electronically, on the common portal
\nalong with such other
\ninformation as may be required on the common portal and a unique
\nCOMMISSIONber will be generated on the said portal:
\nOPProvided that the transporter, on an authorization received from the registered person,
\nRECEIPlay furnish information in Part A of FORM GST EWB-01, electronically, on the common
\nportal along with such other information
\nas may be required at the common portal and a
\n20 MAR
\n2018
\n12256-57
\n* MEGHALAYA, SILLONG
\nETC
\nunique 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 authorization received from the consignor, the
\ninformation in Part A of FORM G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNovember, 2017 as amended from time to time.
\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the
\nvalue, determined in accordance with the provisions of section 15, declared in an invoice, a
\nbill of supply or a delivery challan, as the case may be, issued in respect of the said
\nconsignment and also includes the central tax, State or Union territory tax, integrated tax and
\ncess charged, if any, in the document and shall exclude the value of exempt supply of goods
\nwhere 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 recipient
\nof supply as the consignee, whether in his own conveyance or a hired one or a public
\nconveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01
\nelectronically on the common portal after furnishing information in Part B of FORM<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncarry the
\ne-way bill even if the value of the
\nconsignment is less than fifty thousand rupees:
\nProvided further that where the movement is caused by an unregistered person either
\nin his
\nown conveyance or a hired one or
\nthrough a transporter, he or the transporter may, at
\ntheir option, generate the e-way bill in
\nFORM GST EWB-01 on the common portal in the
\nmanner specified in this rule:
\nProvided also that where the goods are transported for a distance of upto fifty
\nkilometers
\nwithin the State or Union
\nterritory from the place of business of the consignor to
\nthe place of business of the transporter
\nfor further transportation, the supplier or the recipient,
\nor as the case maybe, the transporter may
\nnot 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
\nsupplier to a recipient who
\nis registered, the movement shall be said to be
\ncaused by s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe State or Union territory
\nfrom the place of business of the transporter finally to the
\nplace of business of the consignee, the
\ndetails of the conveyance may not be updated in the e-
\nway bill.
\n(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM
\nGST EWB-01, or the transporter, may
\nassign the e-way bill number to another registered or
\nenrolled transporter for updating the information
\nin Part-B of FORM GST EWB-01 for
\nfurther movement of consignment:
\nProvided that after the details of the conveyance have been updated by the transporter
\nin Part
\nB of FORM GST EWB-01, the
\nconsignor or recipient, as the case maybe, who has
\nfurnished the information in Part-A of FORM
\nGST EWB-01 shall not be allowed to assign
\nthe e-way bill number to another
\ntransporter.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
\nwhere multiple consignments are
\nintended to be transported in one conveyance, the
\nt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nagency.
\n(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to
\nthe registered supplier on the common portal who
\nmay utilize the same for furnishing details
\nin FORM GSTR-1:
\nProvided that when the information has been furnished by an unregistered supplier or
\nan
\nunregistered recipient in FORM GST EWB-01, he
\nshall be informed electronically, if the
\nmobile 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
\nfurnished in the e-way bill, the e-way bill
\nmay be cancelled electronically on the common
\nportal within twenty four hours of generation
\nof the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in
\naccordance
\nwith the provisions of rule 138B:
\nProvided further that the unique number generated under sub-rule (1) shall be valid
\nfor a
\nperiod of fifteen days for u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntransported within the validity period of the e-way bill,
\nthe transporter may extend the validity
\nperiod after updating the details in Part B of FORM
\nGST EWB-01, if required.
\nExplanation 1.For the purposes of this rule, the “relevant date” shall mean the date on
\nwhich the e-way bill has been
\ngenerated and the period of validity shall be counted from the
\ntime at which the e-way bill
\nhas been generated and each day shall be counted as the period
\nexpiring at midnight of the day
\nimmediately following the date of generation of e-way bill.
\nExplanation 2. For the
\npurposes of this rule, the expression “Over Dimensional Cargo”
\nshall mean a cargo carried as a single
\nindivisible unit and which exceeds the dimensional
\nlimits prescribed in rule 93 of
\nthe Central Motor Vehicle Rules, 1989, made under the Motor
\nVehicles Act, 1988.
\n(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
\n(a) supplier, if registered, where the i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngenerated
\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
\nto an inland container depot or a container freight
\nstation for clearance by Customs
\n;
\n(d) in respect of movement of such goods and within such areas in the State and for
\nvalues not exceeding such
\namount as the Commissioner of State Tax, in consultation
\nwith the Principal Chief
\nCommissioner\/ Chief Commissioner of Central Tax, may,
\nsubject to conditions that may be
\nspecified, notify;
\n(e) where the goods being transported, as specified in the Schedule appended to
\nnotification No. ERTS(T)65\/2017\/2
\ndated the 29th June, 2017 Published in the Gazette
\nof Meghalaya Extraordinary
\nPart-IIA No. 89 dated 5.7.2017 as amended from time to
\ntime, other than de-oiled cake;
\n(f) where the goods being t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n31.10.2017,.
\n(k) Where the goods being transported are consigned by the Defence Group under the
\nMinistry of Defence,
\nGovernment of India;
\n(1) Where the consignor of goods is Government or a local authority for transport of
\ngoods by rail.
\n(m) Where empty cargo containers are being transported.
\n(n) Where the goods are being transported upto a distance of twenty kilometers from
\nthe place of the
\nbusiness of the consignor to a weighbridge for weighment or from
\nthe weighbridge back
\nto the place of the business of the said consignor subject to
\nthe condition that the
\nmovement of goods is accompanied by a delivery challan
\nissued in accordance with
\nrule 55.
\nExplanation. The facility of generation, cancellation, updation and assignment of e-way bill
\nshall be made available through
\nSMS to the supplier, recipient and the transporter, as the case
\nmay be.
\nANNEXURE
\n[(See rule 138 (14)]
\nS. No.
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to househ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods by rail.”;
\n138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
\nempowered by him in this
\nbehalf may authorise the proper officer to intercept any
\nconveyance to verify the e-way bill in
\nphysical or electronic form for all inter-State and intra-
\nState movement of goods
\n.
\n138C. Inspection and verification of goods.- (1) A summary report of every inspection of
\ngoods in transit shall be recorded online
\nby the proper officer in Part A of FORM GST
\nEWB-03 within twenty four
\nhours of inspection and the final report in Part B of FORM GST
\nEWB-03 shall be recorded within three
\ndays of such inspection.
\n(2) Where the physical verification of goods being transported on any conveyance has been
\ndone during transit at one place within
\nthe State or in any other State, no further physical
\nverification of the said conveyance
\nshall be carried out again in the State, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfour digit level for taxpayers
\nhaving annual turnover above five crore rupees in the
\npreceding financial year.
\n2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of
\nEntry.
\n3. Transport Document number indicates Goods Receipt Number or Railway Receipt
\nNumber or Forwarding Note
\nnumber or Parcel way bill number issued by railways or
\nAirway Bill Number or Bill of Lading
\nNumber.
\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
\nfilled-in
\nin column A.1 or, as the case may be, A.3
\n7. Reason for Transportation shall be chosen from one of the following:-
\nCode
\n1
\nDescription
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nFORM GST EWB-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReport of detention
\nName of Officer in-charge (if known)
\nDate
\nTime
\nIRN:
\nDetails of Supplier
\nGSTIN
\nLegal Name
\nTrade name, if any
\nAddress
\nSerial No. of Invoice
\nDate of Invoice
\nFORM GST INV – 1
\n(See rule 138A)
\nGeneration of Invoice Reference Number
\nDate:
\nDetails of Consignee (Shipped
\nDetails of Recipient (Billed to)
\nto)
\nGSTIN or UIN, if
\navailable
\nName
\nAddress
\nState (name and code)
\nType of supply.
\nB to B supply
\nDescri
\nr. ption
\nSUNS
\nN of
\n0.
\nGoods
\n\u00d0\u009d
\nHSN
\nB to C supply
\nAttracts Reverse Charge
\nAttracts TCS
\nGSTIN of operator
\nAttracts TDS
\nGSTIN of TDS Authority
\nExport
\nSupplies made to SEZ
\nDecmed export
\nCentral
\nce
\nQt U
\n1
\ny.
\nD
\nnit
\ner
\nEgete
\nPri
\nState or
\ntax
\nIntegrat
\ned tax
\nCess
\nTo
\nUT tax
\nDisco Tax
\ntal
\n(p
\nunt, able
\nval
\nif any valu
\nA
\nA
\nA
\nI
\nA
\nun
\nue
\nR
\nR
\nR
\ne
\nmt
\nmt
\nmt R
\nmt
\nit)
\nat
\nat
\nat
\nat
\ne
\ne
\ne
\ne
\nFreight
\nInsurance
\nPacking and Forwarding
\nCharges etc.
\nTotal
\nTotal Invoice Value (In figure)
\nTotal Invoic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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”.
\nSd\/-
\nP. W. Ingty
\nAdditional Chief Secretary to the Government of Meghalaya
\nExcise, Registration, Taxation & Stamps Department.
\nMemo No. ERTS(T) 79\/2017\/516-A
\nCopy to:-
\nDated Shillong, the 7th March, 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-1100<\/p>\n
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