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TMI BlogThe Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... of these amendment rules shall be deemed to have come into force with effect from 01.07.2017; and (ii) rule 9, 10, and 14 of these amendment rules shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment in rule 119.- In rule 1 19 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in the heading, for the existing expression "principal and job-worker/agent", the expression "principal and job-worker or principal and agent" , shall be substituted. 3. Substitution of rule 122- The existing rule 122 of the said rules shall be substituted by the following, namely: "122. Constitution of the Authority.- The constitution of the Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017." 8. Substitution of rule 137.- The existing rule 137 of the said rules shall be substituted by the following, namely:- "137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017." 9. Substitution of rule 138.-The existing rule 138 of the said rules shall be substituted by the following, 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill 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 Slate 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 Pan-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 movement of goods. Explanation 2: The information in Part-A of Form GST EWB-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enty-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 rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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