Sikkim Goods and Services Tax (Second Amendment) Rules, 2018.
12\/2018 \u2013 State Tax Dated:- 7-3-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNo.12\/2018 – State Tax
\nDate: 7th March, 2018
\nNOTIFICATION
\n In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Sikkim Goods and Services Tax (Seco<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iod;”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n territory by a person who has been exempted from the requirement ofobtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r 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 ofgoods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eneration of the e-way bill: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed 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 sported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a local authority for transport of goods by rail; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp;vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lace of delivery. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n antity of goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Sikkim Goods and Services Tax (Second Amendment) Rules, 2018.12\/2018 \u2013 State Tax Dated:- 7-3-2018 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.12\/2018 – State Tax Date: 7th March, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of … Continue reading “Sikkim 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-12200","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12200","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=12200"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12200\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(ii) for rule 138, the following rule shall be substituted, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods ofconsignment value exceeding fifty thousand rupees-
\n(i) in relation to a supply; or
\n(ii) for reasons other than supply; or
\n(iii) due to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information 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:
\nProvided that the transporter, on an authorization received from the registered person, may furnish information in Part A o<\/p>\n
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\nExplanation 1.- For the purposes of this rule, the expression”handicraft goods”has the meaning as assigned to it in the Government of Sikkim, Department of Finance,Revenue &Expenditure, notification No.32\/2017-State Tax dated the 15th September, 2017 published in the Gazette of Sikkim, Extraordinary, vide number 500 dated the 27th October,2017 as amended from time to time.
\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall bethe value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax<\/p>\n
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\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 shall furnish the informationrelating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis 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 the 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 own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way<\/p>\n
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\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 consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details ofconveyance in the e-way bill on the common 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 State or Union territory from the place of business of the transporter finally to the place ofbusiness of the consignee, the details&n<\/p>\n
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\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 also
\ngenerate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
\nProvided th<\/p>\n
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\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 Over Dimensional Cargo
\n3.
\nUpto 20 km
\nOne day in case of Ov<\/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 ca<\/p>\n
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\n(d) in respect of movement of such goods and within such areas in the State and forvalues 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 being transported, as specified in the Schedule appended to notification No. 2\/2017- State tax (Rate) dated the 30th June, 2017 published in the Gazette of Sikkim, Extraordinary,vide number 281 dated the 6th July, 2017 as amended from time to time, other than de-oiled cake;
\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<\/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 <\/p>\n
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\n(2) A registered person may obtain an 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.
\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 ofthe 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 devi<\/p>\n
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\n(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
\n(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
\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) for rule 138C, the following rule shall be substituted, namely:-
\n“138C. Inspection and verification of&nb<\/p>\n
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\n(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
\n“FORM GST EWB-01
\n(See rule 138)
\nE-Way Bill
\nE-Way Bill No. :
\nE-Way Bill date :
\nGenerator :
\nValid from :
\nValid until :
\nPART-A
\n
\nA.1
\nGSTIN of Supplier
\n
\nA.2
\nPlace of Dispatch
\n
\nA.3
\nGSTIN of Recipient
\n
\nA.4
\nPlace of Delivery
\n
\nA.5
\nDocument Number
\n
\nA.6
\nDocument Date
\n
\nA.7
\nValue of Goods
\n
\nA.8
\nHSN Co<\/p>\n
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\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 following:-
\nCode
\nDescription
\n1
\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
\n
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No. :
\nConsolidated E-Way Bill Date :
\nGenerator :
\nVehicle Number &nbs<\/p>\n
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\n
\nDeclared value of goods
\n
\nBrief description of the discrepancy
\n
\nWhether goods were detained?
\n
\nIf not, date and time of release of vehicle
\n
\nPart B
\n
\nActual quantity of goods
\n
\nActual value of the Goods
\n
\nTax payable
\n
\nIntegrated tax
\n
\nCentral tax
\n
\nState or Union territory tax
\n
\nCess
\n
\nPenalty payable
\n
\nIntegrated tax
\n
\nCentral tax
\n
\nState or Union territory tax
\n
\nCess
\n
\nDetails of Notice
\n
\nDate
\n
\nNumber
\n
\nSummary of findings
\n
\n
\nFORM GST EWB-04
\n(See rule138D)
\nReport of detention
\nE-Way Bill Number
\n
\nApproximate Location of detention
\n
\nPeriod of detention&nb<\/p>\n
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\nSupplies made to SEZ
\n
\n
\nDeemed export
\n
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nSignature
\nName of the Signatory
\nDesignation or Status”;
\n(viii) with effect from 7th March, 2018, in FORM GST RFD-01, for the DECLARATION [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 any drawback of central excise duty\/service tax\/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status”;
\n
\n(ix) with effect from 7th March, 2018, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the <\/p>\n
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