Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

The Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2017.

GST - States - 27/2017-State Tax - Dated:- 30-8-2017 - NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 27/2017-State Tax Dated the 30th August, 2017. No. (GHN-75)/GSTR-2017(8)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called (2) Save a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to have been substituted with effect from the 1st day of July, 2017, namely:- 122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017. ; (iii) for rule 123, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- 123. Constitution of the Standing Committee and Screening Committee.- The constitution of the Standing Commit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017. ; (v) for rule 125, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (vi) for rule 126, the following rule shall be deemed to have been subst .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017. (viii) 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, sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rmation 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 regis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e goods are transported for a distance of less than ten kilometres within the State 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 recipi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ansferring 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 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

T 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 GSTEWB-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 suppli .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mmon 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

other 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

State. (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, aircargo 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 such goods and within such are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

p 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al, 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 mea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Temperatu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eated 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 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, kohl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, Ches .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, 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, Pomegran .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

[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 pu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e (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 refine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 coar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 139. 8803 Parts of goods of heading 8801 140. 9021 Hearing .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ey (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. Curren .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y 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 invoic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of 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 office .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nveyances 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 sha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ation 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: 5. 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 o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntral 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-charge (if known) 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 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nvoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status . (x) 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 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) Aad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

de Latitude Longitude (b) Contact Information (the email address and mobile number will be used for authentication) Email Address Telephone STD Mobile Number Fax STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) 6. 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)] 7. Consent I on behalf of the holder of Aadhaar number

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 1st day of July, 2017 for FORM GST RFD-01 , the following Form shall be substitutedand 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, t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sr.No. Type of order Order no. Order date Order Issuing Authority Payment reference 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 s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ients 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 SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Verification I/We 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 Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ated tax (6+9 - 10) No. Date Value Taxable value Amt. No. Date 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/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No. Date No. Date 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 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

if any Net Integrated tax (8+ 9 - 10) No. Date Value No. Date Taxable Value Amt. 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 (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value 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 ta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng transaction considered as intra-State/ inter-State transaction earlier Transaction which were held inter State/intra-State supply subsequently Invoice details Integrated tax Central tax State/UT tax Cess Place of Supply Integrated tax Central tax State/UT tax Cess Place of Supply No. 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 f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54 of the Act. Instructions - 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Form GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. Net input tax credit means input tax credit availed on inputs during the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version