The Punjab Goods and Services Tax (Third Amendment) Rules, 2018.
G.S.R.10\/P.A.5\/2017\/S.164\/Amd.(11)\/2018 Dated:- 27-2-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\n(EXCISE AND TAXATION-II BRANCH)
\nNOTIFICATION
\nThe 27th February, 2018
\nNo. G.S.R.10\/P.A.5\/2017\/S.164\/Amd.(11)\/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 (Third Amendment) Rules, 2018.
\n(2) Save as otherwise provided, they shall come into force on and with effect from 23rd January, 2018.
\n2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to a<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n “31st march, 2018” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e value in the invoice issued under clause (a) shall be the same as the value of the common services.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the extent used in making such export of goods, shall be granted.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\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 of consignment value exceeding fifty thousand rupees- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rson as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may 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 of FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e available to him on the common portal, it shall be deemed that he has accepted the said details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , goldsmiths' and silversmiths' wares and other articles (Chapter 71) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Punjab Goods and Services Tax (Third Amendment) Rules, 2018.G.S.R.10\/P.A.5\/2017\/S.164\/Amd.(11)\/2018 Dated:- 27-2-2018 Punjab SGSTGST – StatesPunjab SGSTPunjab SGSTGOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th February, 2018 No. G.S.R.10\/P.A.5\/2017\/S.164\/Amd.(11)\/2018.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act … Continue reading “The Punjab Goods and Services Tax (Third 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-13044","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13044","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=13044"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13044\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n6. In the said rules, after rule 31, the following rule shall be inserted, namely:-
\n“31A. Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
\n(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100\/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\n(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100\/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\nExplanation:-For the purposes of this sub-rule, the expressions-
\n (a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than <\/p>\n
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\n (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances.
\n (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”.
\n8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input S<\/p>\n
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\n9. In the said rules, after rule 55, the following rule shall be inserted, namely:-
\n“55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 47 or, as the case be, rule 49, in a case where such person is not required to carry an e-way bill under these rules.”.
\n10. In the said rules, with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
\n“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Punjab, Department of Excise and Taxation, notification No. S.O.86\/P.A.5\/2017\/S.147\/2017, dated the 14th November, 2017 published in the Punjab Government Gazette dated the 21st November, 2017, re<\/p>\n
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\n11. In the said rules, with effect from the 23rd October, 2017, in rule 96,
\n(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
\n(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
\n(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods” shall be substituted;
\n(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
\n“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89.
\n(10) The persons <\/p>\n
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\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 at the common portal and a unique number will be generated on the said portal:
\nProvided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
\nProvided further that where handicraft goods are transported from one State to another by a person who has been exempted from the<\/p>\n
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\nProvided that 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 furnish, on the common portal, the-
\n (a) information in Part B of FORM GST EWB-01; and
\n (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
\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 information relating to the transporter on the common portal and the e-way bill shall be generated by<\/p>\n
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\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 FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, <\/p>\n
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\n(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
\nProvided that where the goods to be transported are supplied through an e-commerce operator, the information in Pa<\/p>\n
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\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:-
\nTable
\nSl. No.
\nDistance
\nValidity period
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km.
\nOne day
\n2.
\nFor every 100 km or part thereof thereafter
\nOne additional day:
\nProvided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
\nProvided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
\nExplanation.-For <\/p>\n
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\n(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
\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 port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
\n (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State
\n (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification N<\/p>\n
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\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601).”.
\n13. In the said rules, with effect from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted.
\n14. In the said rules, with effect from the 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out by any other” shall be substituted;
\n15. In the said rules, in FORM GST RFD-01A,
\n(a) after Statement 1A, the following Statements shall be inserted, namely:-
\n“Statement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr.No.
\nInvoice details
\nIntegrated tax
\nCess
\nBRC\/FIRC
\nIntegrated tax and cess involved in debit note, if
\nIntegrated tax and cess involved in credit note, if
\nNet I<\/p>\n
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\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n“;
\n16. In the said rules, with effect from the 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, 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
\nA.1
\nGSTIN of Supplier
\nA.2
\nGSTIN of Recipient
\nA.3
\nPlace of Delivery
\nA.4
\nDocument Number
\nA.5
\nDocument Date
\nA.6
\nValue of Goods
\nA.7
\nHSN Code
\nA.8
\nReason for Transportation
\nPART-B
\nB.1
\nVehicle Number for Road
\nB.2
\nTransport Document Number
\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 Name may be Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
\n3. Transport Document number indicat<\/p>\n
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