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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XVI E-way Rules This
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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining 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. 6[Explanation 1. - For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.] Explanation .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... om 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. 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 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). (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) 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 .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... who may utilize the same for furnishing the details in FORM GSTR-1: Provided that 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. (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: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided 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. (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:- Sl. No. Distance Validity period (1) (2) .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, 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 or Union territory 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 customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (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 State .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... ty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.] Explanation. - 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. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601)]; ******************** Notes:- 1. Substituted vide Notification no. 27/2017 dated 30-8-2017, w.e.f ....., before it was read as, "138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge o .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... art 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 .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... al, 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 eway 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 .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... ny other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining 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. Explanation 1. - For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time. Explanation 2.- For the purposes 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 .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... ation 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). (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) 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, 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 kilometers 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. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (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:- Table Sl. 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 genera .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... ugh SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601)]" 5. Inserted vide Notification No. 26/2018 - Central Tax dated 13-06-2018 6. Substituted vide Notification No. 74/2018 - Central Tax dated 31-12-2018 before it was read as "Explanation 1.- For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th September, 2017 as amended from time to time." 7 .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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  1. Notification No. 94/2020 - Dated: 22-12-2020 - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020
  2. Notification No. 35/2020 - Dated: 3-4-2020 - Extension of validity of e-way bills.
  3. Notification No. 31/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
  4. Notification No. 74/2018 - Dated: 31-12-2018 - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
  5. Notification No. 56/2018 - Dated: 23-10-2018 - Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.
  6. Notification No. 3/2018 - Dated: 22-10-2018 - Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
  7. Notification No. 26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  8. Notification No. 11/2018 - Dated: 21-5-2018 - Lakshadweep - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 319(E), dated the 31st March, 2018
  9. Notification No. 10/2018 - Dated: 21-5-2018 - Andaman and Nicobar Islands - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018
  10. Notification No. 9/2018 - Dated: 18-5-2018 - Daman and Diu - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018
  11. Notification No. 8/2018 - Dated: 18-5-2018 - Dadra and Nagar Haveli - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018
  12. Notification No. 7/2018 - Dated: 18-5-2018 - Chandigarh - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018
  13. Notification No. 6/2018 - Dated: 31-3-2018 - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union...
  14. Notification No. 5/2018 - Dated: 31-3-2018 - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union...
  15. Notification No. 4/2018 - Dated: 31-3-2018 - Central Government notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union...
  16. Notification No. 3/2018 - Dated: 31-3-2018 - Notify the irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods the Union Territory of Chandigarh.
  17. Notification No. 2/2018 - Dated: 31-3-2018 - Notify that irrespective of the value of the consignment, no e-way bill shall be required the movement of goods Union Territory of Andaman and Nicobar Islands.
  18. Notification No. 12/2018 - Dated: 7-3-2018 - Central Goods and Services Tax (Second Amendment) Rules, 2018
  19. Notification No. 3/2018 - Dated: 23-1-2018 - Central Goods and Services Tax (Amendment) Rules, 2018
  20. Notification No. 26/2017 - Dated: 21-9-2017 - Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
  21. Notification No. 34/2017 - Dated: 15-9-2017 - Central Goods and Services Tax (Seventh Amendment) Rules, 2017
  22. Notification No. 32/2017 - Dated: 15-9-2017 - Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
  23. Notification No. 8/2017 - Dated: 14-9-2017 - Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
  24. Notification No. 7/2017 - Dated: 14-9-2017 - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
  25. Notification No. 15/2017 - Dated: 1-7-2017 - The Central Goods and Services Tax (Third Amendment) Rules, 2017.
  26. Notification No. 7/2017 - Dated: 28-6-2017 - Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
  27. Notification No. 2/2017 - Dated: 28-6-2017 - CGST exempt goods notified under section 11 (1)

 

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