TMI BlogThe Punjab Goods and Services Tax (Fifth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... on availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period; ; 3. In the said rules, for rules 138, 138A and 138B the following rules 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, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said person shall 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. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. (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 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 registered person or, the transporter may, at his option, generate and carry the e-way bill even if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M GST EWB-01 for further movement of consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01 , the consignor or recipient, as the case may be, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended 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 may be 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 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except railways, air and vessel, shall, in respect of inter-State supply, generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required. Explanation 1.- 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 the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988. (11) The details of e-way bill generated under sub-rule (1) shall be made availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) any other movement that takes place under customs supervision or under customs seal; (i) Where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) Where the goods being transported are exempt from tax under notification No. S.O.31 /P.A.5/2017/S.11/2017, dated 30th June, 2017; (k) Where the goods being transported are consigned by the Defence Group under the Ministry of Defence, Government of India; (l) Where the consignor of goods is Government or a local authority for transport of goods by rail; (m) Where empty cargo containers are being transported; (n) Where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information 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. 4. In the said rules, for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill : E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 Place of Dispatch A.3 GSTIN of Recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; 5. In the said rules, in FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- 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 of central excise duty/service tax/state taxon 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 ; 6. In the said rules, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:- DECLARATION [second proviso to sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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