TMI BlogCentral Goods and Services Tax (Sixth Amendment) Rules, 2017 - Movement of goods and generation of e-way bill - To be effective from the date to be notified.X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended 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 email is available. (9) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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, fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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 eway 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illed 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. No. Description of Goods HS N Qty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (iii) in the principal rules to FORMS, - I. with effect from the 1st 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thentication. 8. List of documents uploaded (Identity and address proof) 9. 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: Date: Signature Name of Authorised Signatory For Office Use: Enrolment no Date- . II. 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, unregistered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 account Name of bank Address of branch IFSC Type of account Account No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.) 10. 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 inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1 2 3) 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 recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+ 9 10) No. Date Value No. Date Taxable Value Amt. 1 2 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Date Value Taxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on input services also for the purpose of Statement-3A and 5A. 9. Adjusted total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4). ; III. with effect from the 1 st day of July,2017, in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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