The Telangana Goods and Services Tax (Second Amendment) Rules, 2018.
G.O.Ms.No. 67 Dated:- 31-3-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
\nRevenue (CT-II) Department
\nG.O.Ms.No. 67
\nDated: 31-03-2018
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
\n(1) These Rules may be called the Telangana Goods 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 State Government may, by notification in the Official Gazette, appoint.
\n2. In the Telangana Goods and Services Tax Rules, 2017,-
\n(i) with effect from 7th March 2018, in rule 117, in sub-rule (4), in clause (b), for subclause (iii), the following shall be substituted, namely:-<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on the common portal in the manner specified in this rule: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be informed electronically, if the mobile number or the e-mail is available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iner freight station for clearance by Customs; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te or a local authority for transport of goods by rail;. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ument Date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue of goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Telangana Goods and Services Tax (Second Amendment) Rules, 2018.G.O.Ms.No. 67 Dated:- 31-3-2018 Telangana SGSTGST – StatesTelangana SGSTTelangana SGSTGOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 67 Dated: 31-03-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government hereby makes … Continue reading “The Telangana 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-11309","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11309","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=11309"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11309\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal 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-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 wo<\/p>\n
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\n(2) Where the goods 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.
\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 w<\/p>\n
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\nProvided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
\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 g<\/p>\n
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\nProvided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
\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 maybe 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 go<\/p>\n
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\n(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
\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<\/p>\n
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\nExplanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried 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 (59 of 1988).
\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 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 ac<\/p>\n
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\n (d) in respect of movement of goods within such areas in the State for values not exceeding such amount as the Commissioner of State tax , in consultation with the Principal Chief Commissioner \/ Chief Commissioner of Central tax, may , subject to conditions that may be specified , notify;
\n (e) where the goods, other than de-oiled cake, being transported, as specified in the Schedule appended to notification No. 2\/2017- State tax (Rate) in G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017 published in the Gazette of Telangana, Extraordinary, Part-I, number 191\/A, dt. 30-06-2017, 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 is treated as no supply under Schedule III of the Act;
\n (h) where the goods <\/p>\n
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\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 place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place 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..
\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)]
\nS. 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 sem<\/p>\n
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\n(3) Where 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.
\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 conveyan<\/p>\n
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\nProvided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
\n(v) with effect from 7th March 2018 for rule 138C, the following rule shall be substituted, namely:-
\n138C. 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 or Union territory, no fu<\/p>\n
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\nA.7
\nValue of Goods
\nA.8
\nHSN Code
\nA.9
\nReason for Transportation
\nPART-B
\nB.1
\nVehicle Number for Road
\nB.2
\nTransport Document Number\/Defence Vehicle No.\/Temporary Vehicle Registration No.\/Nepal or Bhutan Vehicle Registration No.
\nNotes:
\n1. HSN Code in column A.8 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<\/p>\n
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\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
\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
\nA<\/p>\n
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