9911796707
TMI BlogNotification of Specified Documents Required To Be Carried By Person In-Charge Of A Conveyance Carrying Any Consignment Of Goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. Whereas, the Government in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax Rules, 2017, has issued Notification No.FD 47 CSL 2017 dated 5th July 2017 specifying the documents required to be carried by the person in charge of a conveyance carrying any consignment of goods while the goods are in movement or in transit storage; Now, therefore, in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 and as approved by the Goods and Services Tax Council and in supersession of Notification number FD 47 CSL 2017 dated 5th July 2017, the following notification is issued. (1) Every registered person for movement of goods in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res 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 at his option furnish the vehicle number as provided in PART-B. Explanation 1.-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 knowm at the time of commencement of the movement of goods. Explanation 2.-The information in Part A of e-way bill 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. 3. 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. 4. 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 the e-way bill. Provided that where the goods are transported for a distance of less than t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 e-way bill. Explanation.-For the purposes of this notification, 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. (10) The details of e-way bill generated under this notification 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. (11) Where the recipient referred to clause (10)above 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , chilled or frozen [other than frozen and put up in unit container] 12 206 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] 13 207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14 208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15 209 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] 16 209 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] 17 210 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%] 19 301 Live fish. 20 302 Fish, fresh or chilled, exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47 801 Coconuts, fresh or dried, whether or not shelled or peeled 48 801 Brazil nuts, fresh, whether or not shelled or peeled 49 802 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 50 803 Bananas, including plantains, fresh or dried 51 804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 52 805 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. 53 806 Grapes, fresh 54 807 Melons (including watermelons) and papaws (papayas), fresh. 55 808 Apples, pears and quinces, fresh. 56 809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57 810 Other fruit such as strawberries, raspberries, blackberries, mulberries and lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring 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 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 (incl ..... 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