Notification no 27/2017 Central Tax date on 30^th August, 2017, GST

 

 

Seeks to further amend the CGST Rules, 2017

The extract of GST Notification No. 27/2017- Central Tax is given below:

 

Notification No. 27/2017- Central Tax, GST subjected to

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

 

Notification No.27 /2017 – Central Tax

 

New Delhi, the 30^thAugust, 2017

 

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

 

(1)      These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2017.

 

(2)  Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

 

1. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), -

 

(i) for rule 138, the following shall be substituted, namely:-

 

“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—

 

(i)                 in relation to a supply; or

 

(ii)              for reasons other than supply; or

 

(iii)            due to inward supply from an unregistered person,

 

shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

 

(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 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.

 

(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 in Part B of FORM GST EWB-01 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:

 Provided that the registered person or, as the case may be, 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:

 

Provided 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 bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

 

Provided also that where the goods are transported for a distance of less than ten kilometres 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 transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

 

Explanation 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.

 

Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.

 

(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.

 

(5)               Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

 

Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.

 

(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.

 

(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.

(8)               The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

 

Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.

 

(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, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

 

Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

 

(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 the goods have to be transported, as mentioned in column (2) of the said Table:

 

Table

 

Sr. no.	Distance	Validity period
(1)	(2)	(3)
1.	Upto 100 km	One day
2.	For every 100 km or part thereof thereafter	One additional day

 

 

Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:

 

Provided 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.

 

Explanation.—For the purposes of this rule, the “relevant date” 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 twenty-four hours.

 

(11)   The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

 

(12)  Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

 

(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.

 

(14)           Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

 

(a)               where the goods being transported are specified in Annexure;

 

(b)               where the goods are being transported by a non-motorised conveyance;

 

(c)               where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and

 

(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.

 

Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS.

 

		ANNEXURE
		[(See rule 138 (14)]
S.	Chapter or	Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)	(3)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus,
		ducks, geese, turkeys and guinea fowls.
6.	0106	Other live animal such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh and chilled.
8.	0202	Meat of bovine animals frozen [other than frozen and put up in unit
		container]
9.	0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in
		unit container]
10.	0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
		put up in unit container]
11.	0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
		than frozen and put up in unit container]
12.	0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses,
		mules or hinnies, fresh, chilled or frozen [other than frozen and put up
		in unit container]
13.	0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
		frozen [other than frozen and put up in unit container]
		4

S.	Chapter or	Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)	(3)
14.	0208	Other meat and edible meat offal, fresh, chilled or frozen [other than
		frozen and put up in unit container]
15.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
		extracted, fresh, chilled or frozen [other than frozen and put up in unit
		container]
16.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
		extracted, salted, in brine, dried or smoked [other than put up in unit
		containers]
17.	0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible
		flours and meals of meat or meat offal, other than put up in unit
		containers
18.	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
		frozen state [other than goods falling under Chapter 3 and attracting
		2.5%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of
		heading 0304
21.	0304	Fish fillets and other fish meat (whether or not minced), fresh or
		chilled.
22.	0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
		in shell, cooked by steaming or by boiling in water live, fresh or
		chilled.
23.	0307	Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquatic
		invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh
		or chilled.
25.	0401	Fresh milk and pasteurised milk, including separated milk, milk and
		cream,  not  concentrated  nor  containing  added  sugar  or  other
		sweetening matter, excluding Ultra High Temperature (UHT) milk
26.	0403	Curd; Lassi; Butter milk
27.	0406	Chena or paneer, other than put up in unit containers and bearing a
		registered brand name;
28.	0407	Birds' eggs, in shell, fresh, preserved or cooked
29.	0409	Natural honey, other than put up in unit container and bearing a
		registered brand name
30.	0501	Human hair, unworked, whether or not washed or scoured; waste of
		human hair
31.	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply
		prepared (but not cut to shape), treated with acid or gelatinised; powder
		and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
		antlers; etc.
33.	0511	Semen including frozen semen
		5

S.	Chapter or	Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)	(3)
34.	6	Live trees and other plants; bulbs, roots and the like; cut flowers and
		ornamental foliage
35.	0701	Potatoes, fresh or chilled.
36.	0702	Tomatoes, fresh or chilled.
37.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
		chilled.
38.	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
		fresh or chilled.
39.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
		edible roots, fresh or chilled.
41.	0707	Cucumbers and gherkins, fresh or chilled.
42.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.	0709	Other vegetables, fresh or chilled.
44.	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not
		further prepared.
45.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
46.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
		similar roots and tubers with high starch or inulin content, fresh or
		chilled; sago pith.
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
		(Coryius  spp.),  walnuts,  Chestnuts  (Castanea  spp.),  Pistachios,
		Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
		not shelled or peeled
50.	0803	Bananas, including plantains, fresh or dried
51.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
		fresh.
52.	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and
		satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
		including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
		(Citrus aurantifolia, Citrus latifolia), fresh.
53.	0806	Grapes, fresh
54.	0807	Melons (including watermelons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apricots, cherries, peaches (including nectarines), plums and sloes,
		fresh.
57.	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries
		and  loganberries,  black,  white  or  red  currants  and  gooseberries,
		cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
		fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
		Custard-apple (ata), Bore, Lichi, fresh.
		6

S.	Chapter or		Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)		(3)
58.	0814		Peel of citrus fruit or melons (including watermelons), fresh.
59.	9		All goods of seed quality
60.	0901		Coffee beans, not roasted
61.	0902		Unprocessed green leaves of tea
62.	0909		Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
			berries [of seed quality]
63.	0910 11	10	Fresh ginger, other than in processed form
64.	0910 30	10	Fresh turmeric, other than in processed form
65.	1001		Wheat and meslin [other than those put up in unit container and
			bearing a registered brand name]
66.	1002		Rye [other than those put up in unit container and bearing a registered
			brand name]
67.	1003		Barley [other than those put up in unit container and bearing a
			registered brand name]
68.	1004		Oats [other than those put up in unit container and bearing a registered
			brand name]
69.	1005		Maize (corn) [other than those put up in unit container and bearing a
			registered brand name]
70.	1006		Rice [other than those put up in unit container and bearing a registered
			brand name]
71.	1007		Grain sorghum [other than those put up in unit container and bearing a
			registered brand name]
72.	1008		Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
			Ragi] [other than those put up in unit container and bearing a registered
			brand name]
73.	1101		Wheat or meslin flour [other than those put up in unit container and
			bearing a registered brand name].
74.	1102		Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
			flour, etc.] [other than those put up in unit container and bearing a
			registered brand name]
75.	1103		Cereal groats, meal and pellets [other than those put up in unit
			container and bearing a registered brand name]
76.	1104		Cereal grains hulled
77.	1105		Flour, of potatoes [other than those put up in unit container and bearing
			a registered brand name]
78.	1106		Flour, of the dried leguminous vegetables of heading 0713 (pulses)
			[other than guar meal 1106 10 10 and guar gum refined split 1106 10
			90], of sago or of roots or tubers of heading 0714 or of the products of
			Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
			those put up in unit container and bearing a registered brand name]
79.	12		All goods of seed quality
80.	1201		Soya beans, whether or not broken, of seed quality.
81.	1202		Ground-nuts, not roasted or otherwise cooked, whether or not shelled
			7

S.	Chapter or		Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)		(3)
			or broken, of seed quality.
82.	1204		Linseed, whether or not broken, of seed quality.
83.	1205		Rape or colza seeds, whether or not broken, of seed quality.
84.	1206		Sunflower seeds, whether or not broken, of seed quality.
85.	1207		Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
			seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
			(Carthamustinctorius)  seeds,  Melon  seeds,  Poppy  seeds,  Ajams,
			Mango kernel, Niger seed, Kokam) whether or not broken, of seed
			quality.
86.	1209		Seeds, fruit and spores, of a kind used for sowing.
87.	1210		Hop cones, fresh.
88.	1211		Plants and parts of plants (including seeds and fruits), of a kind used
			primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
			similar purpose, fresh or chilled.
89.	1212		Locust beans, seaweeds and other algae, sugar beet and sugar cane,
			fresh or chilled.
90.	1213		Cereal straw and husks, unprepared, whether or not chopped, ground,
			pressed or in the form of pellets
91.	1214		Swedes,  mangolds,  fodder  roots,  hay,  lucerne  (alfalfa),  clover,
			sainfoin, forage kale, lupines, vetches and similar forage products,
			whether or not in the form of pellets.
92.	1301		Lac and Shellac
93.	1404 90	40	Betel leaves
94.	1701 or 1702		Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.	1904		Puffed rice, commonly known as Muri, flattened or beaten rice,
			commonly known as Chira, parched rice, commonly known as khoi,
			parched paddy or rice coated with sugar or gur, commonly known as
			Murki
96.	1905		Pappad
97.	1905		Bread (branded or otherwise), except pizza bread
98.	2201		Water [other than aerated, mineral,		purified, distilled, medicinal, ionic,
			battery, de-mineralized and water sold in sealed container]
99.	2201		Non-alcoholic Toddy, Neera including date and palm neera
100.	2202 90	90	Tender coconut water other than put up in unit container and bearing a
			registered brand name
101.	2302, 2304,		Aquatic feed including shrimp feed and prawn feed, poultry feed and
	2305, 2306,		cattle feed, including grass, hay and straw, supplement andhusk of
	2308, 2309		pulses, concentrates andadditives, wheat bran and de-oiled cake
102.	2501		Salt, all types
103.	2835		Dicalcium phosphate (DCP) of animal feed grade conforming to IS
			specification No.5470 : 2002
104.	3002		Human Blood and its components
105.	3006		All types of contraceptives
			8

S.	Chapter or		Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)		(3)
106.	3101		All goods and organic manure [other than put up in unit containers and
			bearing a registered brand name]
107.	3304		Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.	3825		Municipal waste, sewage sludge, clinical waste
109.	3926		Plastic bangles
110.	4014		Condoms and contraceptives
111.	4401		Firewood or fuel wood
112.	4402		Wood charcoal (including shell or nut charcoal), whether or not
			agglomerated
113.	4802 / 4907		Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
			Government Treasuries or Vendors authorised by the Government
114.	4817 / 4907		Postal items, like envelope, Post card etc., sold by Government
115.	48 / 4907		Rupee notes when sold to the Reserve Bank of India
116.	4907		Cheques, lose or in book form
117.	4901		Printed books, including Braille books
118.	4902		Newspapers, journals and periodicals, whether or not illustrated or
			containing advertising material
119.	4903		Children's picture, drawing or colouring books
120.	4905		Maps and hydrographic or similar charts of all kinds, including atlases,
			wall maps, topographical plans and globes, printed
121.	5001		Silkworm laying, cocoon
122.	5002		Raw silk
123.	5003		Silk waste
124.	5101		Wool, not carded or combed
125.	5102		Fine or coarse animal hair, not carded or combed
126.	5103		Waste of wool or of fine or coarse animal hair
127.	52		Gandhi Topi
128.	52		Khadi yarn
129.	5303		Jute fibres, raw or processed but not spun
130.	5305		Coconut, coir fibre
131.	63		Indian National Flag
132.	6703		Human hair, dressed, thinned, bleached or otherwise worked
133.	6912 00	40	Earthen pot and clay lamps
134.	7018		Glass bangles (except those made from precious metals)
135.	8201		Agricultural implements manually operated or animal driven i.e. Hand
			tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
			axes, bill hooks and similar hewing tools; secateurs and pruners of any
			kind; scythes, sickles, hay knives, hedge shears, timber wedges and
			other tools of a kind used in agriculture, horticulture or forestry.
136.	8445		Amber charkha
137.	8446		Handloom [weaving machinery]
138.	8802 60	00	Spacecraft (including satellites) and suborbital and spacecraft launch
			vehicles
			9

S.	Chapter or		Description of Goods
No.	Heading or
	Sub-heading
	or Tariff
	item
(1)	(2)		(3)
139.	8803	Parts of goods of heading 8801
140.	9021	Hearing aids
141.	92	Indigenous handmade musical instruments
142.	9603	Muddhas made of sarkanda and phool bahari jhadoo
143.	9609	Slate pencils and chalk sticks
144.	9610 00 00	Slates
145.	9803	Passenger baggage
146.	Any chapter	Puja samagri namely,-
		(i)   Rudraksha,  rudraksha  mala,  tulsikanthi  mala,  panchgavya
			(mixture of cowdung, desi ghee, milk and curd);
		(ii)	Sacred thread (commonly known as yagnopavit);
		(iii)	Wooden khadau;
		(iv)	Panchamrit,
		(v)	Vibhuti sold by religious institutions,
		(vi)	Unbranded honey
		(vii)	Wick for diya.
		(viii) Roli
		(ix)	Kalava (Raksha sutra)
		(x)	Chandantika
147.		Liquefied petroleum gas for supply to household and non
		domestic exempted category (NDEC) customers
148.		Kerosene oil sold under PDS
149.		Postal baggage transported by Department of Posts
150.		Natural or cultured pearls and precious or semi-precious stones;
		precious metals and metals clad with precious metal (Chapter
		71)
151.		Jewellery,  goldsmiths’  and  silversmiths’  wares  and  other
		articles (Chapter 71)
152.		Currency
153.		Used personal and household effects
154.		Coral, unworked (0508) and worked coral (9601);

 

 

(ii) in the principal rules, after rule 138, the following shall be inserted, namely:-

 

“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall carry—

 

(a)               the invoice or bill of supply or delivery challan, as the case may be; and

 

(b)               a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

 

(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.

 

(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.

 

(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.

 

(5)               Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-

 

(a)               tax invoice or bill of supply or bill of entry; or

 

(b)               a delivery challan, where the goods are transported for reasons other than by way of supply.

 

 

138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.

 

(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.

 

(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:

 

Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.

 

138C. 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.

 

(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 theState, unless a specific information relating to evasion of tax is made available subsequently.

  

138D. 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.

 

FORM GST EWB-01

 

(See rule 138)

E-Way Bill

 

PART-A

 

 

A.1   GSTIN of Recipient

 

 

A.2    Place of Delivery

 

A.3   Invoice or Challan Number

 

A.4   Invoice or Challan Date

 

A.5   Value of Goods

 

A.6   HSN Code

 

A.7   Reason for Transportation

 

A.8    Transport Document Number

 

PART-B

 

B.    Vehicle Number

 

 

Notes:

 

 

1. 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.

 

1. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.

 

1. Place of Delivery shall indicate the PIN Code of place of delivery.

 

1. Reason for Transportation shall be chosen from one of the following:

 

 

Code          Description

 

 

1                      Supply

 

2                      Export or Import

 

3                      Job Work

 

4                      SKD or CKD

 

5                      Recipient not known

 

6                      Line Sales

 

7                      Sales Return

 

8                      Exhibition or fairs

 

9                      For own use

 

0              Others

 

 

 

 

FORM GST EWB-02

 

(See rule 138)

 

Consolidated E-Way Bill

 

Number of E-Way Bills

 

 

E-Way Bill Number

 

FORM GST EWB-03

 

(See rule138C)

 

Verification Report

 

Part A

 

 

Name of the Officer

 

 

Place of inspection

 

Time of inspection

 

Vehicle Number

 

E-Way Bill Number

 

Invoice or Challan or Bill Date

 

Invoice or Challan or Bill Number

 

Name of person in-charge of vehicle

 

Description of goods

 

Declared quantity of goods

 

Declared value of goods

 

Brief description of the discrepancy

 

Whether goods were detained?

 

If not, date and time of release of vehicle

 

Part B

 

Actual quantity of goods

 

Actual value of the Goods

 

Tax payable

 

Integrated tax

 

Central tax

 

State or UT tax

 

Cess

 

Penalty payable

 

Integrated tax

 

Central tax

 

State or UT tax

 

Cess

 

Details of Notice

 

Date

 

Number

 

Summary of findings

 

 

FORM GST EWB-04

 

(See rule138D)

 

 

Report of detention

 

E-Way Bill Number

 

 

Approximate  Location

 

of detention

 

Period of detention

 

Name   of   Officer   in-     (if known)

 

charge

 

Date

 

Time

FORM GST INV – 1

(See rule 138A)

Generation of Invoice Reference Number

IRN:

Date:

Details of Supplier

GSTIN

Legal Name

Trade name, if any

Address

Serial No. of Invoice

Date of Invoice

Details of Recipient (Billed to)

Details of Consignee (Shipped to)

GSTIN or UIN, if

available

Name

Address

State (name and code)

Type of supply –

B to B supply

B to C supply

Attracts Reverse Charge

Attracts TCS

GSTIN of operator

Attracts TDS

GSTIN of TDS Authority

Export

Supplies made to SEZ

Deemed export

Sr.

Description

HS

Qty.

Uni

Price

Tota

Discoun

Taxabl

Central tax

State or UT

Integrated

Cess

No.

of Goods

N

t

(per

l

t, if any

e value

tax

tax

unit)

valu

Rate

Amt.

Rate   Amt.

Rate   Am

Ra

A

e

t.

te

mt

.

 

Freight

 

Insurance

 

Packing and Forwarding Charges etc.

 

Total

 

Total Invoice Value (In figure)

 

Total Invoice Value (In Words)

 

 

Signature

 

Name of the Signatory

 

Designation or Status”;

 

 

(iii)  in the principal rules to FORMS, -

 

1. with effect from the 1^st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-

 

 

 

“FORM GST ENR-01

 

[See rule 58(1)]

		Application for Enrolment under section 35 (2)
			[only for un-registered persons]
1.		Name of the State
2.		(a) Legal name
		(b) Trade Name, if any
		(c) PAN
		(d) Aadhaar (applicable in case of
		proprietorship concerns only)
3.		Type of enrolment
(i) Warehouse or Depot						(ii) Godown
(iii) Transport services						(iv) Cold Storage
4.		Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF						(ii) Partnership
(iii) Company						(iv) Others
5.		Particulars of Principal Place of Business
(a)		Address
Building No. or Flat No.						Floor No.
Name of the						Road or Street
Premises or Building
City or Town or Locality or						Taluka or Block
Village
District
State						PIN Code
Latitude						Longitude
(b)		Contact Information (the email address and mobile number will be used for authentication)
Email Address						Telephone	STD
					18

Mobile Number		Fax	STD

 

(c)          Nature of premises

 

Own	Leased	Rented	Consent	Shared	Others (specify)

 

1. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)]

 

1. Consent

 

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

 

1. List of documents uploaded (Identity and address proof)

 

1. Verification

 

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

 

 

 

Place:		Signature
Date:		Name of Authorised Signatory
For Office Use:
Enrolment no	Date-	”.

 

1. with effect from the 1^st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-

 

“FORM-GST-RFD-01

 

[See rule 89(1)]

 

Application for Refund

 

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)

 

1. GSTIN / Temporary ID
2. Legal Name

 

1. Trade Name, if any

 

1. Address

 

 

 

 

5.

Tax period

From <Year><Month>

To

<Year><Month>

(if applicable)

6.

Amount of

Act

Tax

Interest

Penalty

Fees

Others

Total

Refund Claimed

(Rs.)

Central tax

State  /  UT

tax

Integrated tax

Cess

Total

7.

Grounds of

(a)

Excess balance in Electronic Cash Ledger

refund claim

(b)

Exports of services- with payment of tax

(select from drop

(c)

Exports of goods / services- without payment of tax (accumulated

down)

ITC)

(d)

On account of order

Sr.

Type of order

Order

Order

Order

Payment

No.

no.

date

Issuing

reference

Authority

no.,

if

any

(i)

Assessment

(ii)

Provisional

assessment

(iii)

Appeal

(iv)

Any

other

order

(specify)

(e)

ITC accumulated due to inverted tax structure

[clause (ii) of first proviso to section 54(3)]

(f)

On account of supplies made to SEZ unit/ SEZ developer

(with payment of tax)

(g)

On account of supplies made to SEZ unit/ SEZ developer

(without payment of tax)

(h)

Recipient of deemed export

(i)

Tax paid on a supply which is not provided, either wholly or

partially, and for which invoice has not been issued (tax paid on

advance payment)

(j)

Tax paid on an intra-State supply which is subsequently held to be

inter-State supply and vice versa(change of POS)

(k)

Excess payment of tax, if any

(l)

Any other (specify)

8.

Details  of  Bank

Name of

Address

of

IFSC

Type

of

Account No.

account

bank

branch

account

9.

Whether Self-Declaration filed by Applicant u/s 54(4),

Yes

No

if applicable

 

 

 

 

 

20

 

DECLARATION [second proviso to section 54(3)]

 

 

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback 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.

 

Signature

 

Name –

 

Designation / Status

 

 

 

DECLARATION [section 54(3)(ii)]

 

 

I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

 

Signature

 

Name –

 

Designation / Status

 

 

 

DECLARATION [rule 89(2)(f)]

 

 

I hereby declare that the Special Economic Zone unit /the Special Economic Zone

 

developer has not availed of the input tax credit of the tax paid by the applicant, covered

 

under this refund claim.

 

Signature

 

Name –

 

Designation / Status

 

 

 

 

DECLARATION [rule 89(2)(g)]

 

 

(For recipients of deemed export)

 

I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature

 

Name –

 

Designation / Status

 

 

 

 

 

 

 

 

-------

I ____________________	SELF- DECLARATION [rule 89(2)(l)]		, solemnly affirm
	(Applicant) having GSTIN/ temporary Id
and certify that in respect of the refund amounting to Rs.   / with respect--- to the tax, interest,
or any other amount for the period from  to   , claimed in the-------			refund application, the
incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
	Designation / Status

 

 

 

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

 

 

 

 

 

1. Verification

 

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

 

I/We declare that no refund on this account has been received by me/us earlier.

 

 

Place

 

Signature of Authorised Signatory

 

Date

 

(Name)

 

Designation/ Status

 

 

 

 

Annexure-1

 

Statement -1 [rule 89(5)]

 

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

 

				(Amount in Rs.)
Turnover of	Tax payable on	Adjusted	Net input tax	Maximum refund
inverted rated	such inverted	total turnover	credit	amount to be claimed
supply of goods	rated supply of			[(1×4÷3)-2]
	goods
1	2	3	4	5

 

 

 

 

 

Statement- 2 [rule 89(2)(c)]

 

Refund Type: Exports of services with payment of tax

 

(Amount in Rs.)

 

Sr. No.		Invoice details			Integrated tax		BRC/ FIRC		Integrated tax	Integrated	Net
	No.		Date	Value	Taxable	Amt.	No.	Date	involved in	tax involved	Integrated
					value				debit note, if	in credit	tax
									any	note, if any	(6+9 - 10)
1	2		3	4	5	6	7	8	9	10	11

 

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

 

Refund Type:Export without payment of tax (accumulated ITC)

 

(Amount in Rs.)

 

Sr. No.		Invoice details				Goods/	Shipping bill/ Bill of export			EGM Details		BRC/ FIRC
	No.		Date		Value	Services	Port code	No.	Date	Ref No.	Date	No.	Date
						(G/S)
1	2		3		4	5	6	7	8	9	10	11	12

 

Statement- 3A [rule 89(4)]

 

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

 

			(Amount in Rs.)
Turnover of zero rated	Net input tax	Adjusted total		Refund amount
supply of goods and	credit	turnover		(1×2÷3)
services
1	2	3		4

 

 

Statement-4 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

 

								(Amount in Rs.)
GSTIN of	Invoice details			Shipping bill/		Integrated Tax		Integrated	Integrated	Net
recipient				Bill of export/				tax	tax	Integrated
				Endorsed				involved	involved	tax
				invoice by SEZ				in debit	in credit	(8+ 9	–
	No.	Date	Value	No.	Date	Taxable	Amt.	note, if	note, if	10)
						Value		any	any
						23

1                   2              3              4            5                6                      7                       8                      9                      10                     11

 

 

 

 

Statement-5 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

 

							(Amount in Rs.)
Sr. No.		Invoice details			Goods/ Services	Shipping bill/ Bill of export/
					(G/S)	Endorsed invoice no.
	No.	Date		Value		No.		Date
1	2	3		4	5	6		7

 

 

Statement-5A [rule 89(4)]

 

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

 

			(Amount in Rs.)
Turnover of zero rated	Net input tax credit	Adjusted total	Refund amount
supply of goods and		turnover	(1×2÷3)
services
1	2	3	4

Statement-6 [rule 89(2)(j)]

 

Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)

 

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No:

Order

Date:

(Amount in Rs.)

GSTIN/

Details of invoices covering transaction considered as intra –State

Transaction which were

held inter State /

UIN

/ inter-State transaction earlier

intra-State supply subsequently

Name

Invoice details

Integrated

Central

State/

Cess

Place of

Integrated

Central

State/

Cess

Place of

(in case

tax

tax

UT

Supply

tax

tax

UT

Supply

B2C)

No.DateValueTaxable

tax

tax

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15