The Punjab Goods and Services Tax (Fifth Amendment) Rules, 2018.
G.S.R.32\/P.A.5\/2017\/S.164\/Amd.(13)\/2018 Dated:- 29-5-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\n(EXCISE AND TAXATION-II BRANCH)
\nNOTIFICATION
\nThe 29th May, 2018
\nNo. G.S.R.32\/P.A.5\/2017\/S.164\/Amd.(13)\/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
\nRULES
\n1. (1) These rules may be called the Punjab Goods and Services Tax (Fifth Amendment) Rules, 2018.
\n(2) They shall be deemed to have come into force on and with effect from the 7th day of March, 2018.
\n2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n han supply; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of this rule, the consignment value of goods shall be the 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, 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 ent 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 bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hat when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall mean the date on which the e-way bill has been generated and the period 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 n to an inland container depot or a container freight station for clearance by Customs; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hbridge 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ficer 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er or Bill of Lading Number. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd code) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Punjab Goods and Services Tax (Fifth Amendment) Rules, 2018.G.S.R.32\/P.A.5\/2017\/S.164\/Amd.(13)\/2018 Dated:- 29-5-2018 Punjab SGSTGST – StatesPunjab SGSTPunjab SGSTGOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 29th May, 2018 No. G.S.R.32\/P.A.5\/2017\/S.164\/Amd.(13)\/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab … Continue reading “The Punjab Goods and Services Tax (Fifth 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-13031","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13031","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=13031"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13031\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 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 gene<\/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<\/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 may be, 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 r<\/p>\n
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\n(5A) The consignor or the recipient, who has furnished the information in Part-A of FOR MGST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
\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 may be, 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 may be generated by h<\/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 count<\/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.
\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 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<\/p>\n
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\n(d) in respect of movement of such goods and within such areas in the State and 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 being transported, as specified in the Schedule appended to notification No.S.O.18\/P.A.5\/2017\/S.11\/2017 dated 30th June, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, the 30th June, 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 gas or aviation turbine fuel;
\n(g) where the goods being transported are treated as no supply under Schedule III of the Act;
\n(h) Where the goods are be<\/p>\n
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\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 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 wor<\/p>\n
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\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 in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
\n138D. Facility for uploading information regarding detention of 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.
\n4. In the said rules, 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:-
\nFORM GST EWB-01
\n(See rule 138)
\nE-Way Bill :
\nE-Way<\/p>\n
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\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 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
\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 :
\nNumber of E-Way
\nBills
\nE-Way Bill Number
\nFORM GST EWB-03
\n(See rule138C)
\nVerification Report
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number\n<\/p>\n
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\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
\nIntegrated Tax
\nCess
\nRate
\nAmt.
\nRate
\nAmt.
\nRate
\nAmt.
\nRate
\nAmt.
\nFreight
\nInsurance
\nPacking and Forwarding Charges etc.
\nTotal
\nTotal Invoice Value (In figure)
\nTotal Invoice Value (In Words)
\nSignature
\nName of the Signatory
\nDesignation or Status”;
\n5. In the said rules, 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\/state taxon goods or services or both and that <\/p>\n
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