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TMI BlogThe Punjab Goods and Services Tax (Third Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... rules, with effect from the 1st January, 2018, in rule 7, in the Table - (a) in Sl. No. 1 under column number (3), for the words one per cent. , the words half per cent. of the turnover in the State or Union territory shall be substituted; (b) in Sl. No. 2 under column number (3), for the words two and a half per cent. , the words two and a half per cent. of the turnover in the State or Union territory shall be substituted; and (c) in Sl. No. 3 under column number (3), for the words half per cent. , the words half per cent. of the turnover of taxable supplies of goods in the State or Union territory shall be substituted. 4. In the said rules, in rule 20, the proviso shall be omitted. 5. In the said rules, in rule 24, in sub-rule (4), for the figures, letters and word 31 st December, 2017 , the figures, letters and word 31st march, 2018 shall be substituted. 6. In the said rules, after rule 31, the following rule shall be inserted, namely:- 31A. Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as, - , / respectively, and any combination thereof, unique for a financial year; (iii) date of its issue; (iv) Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate and amount of the credit to be transferred; and (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89. (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Punjab, Department of Excise and Taxation, notification No. S.O.86/P.A.5/2017/S.147/2017 dated the 14th November, 2017 published in the Punjab Government Gazette dated 21st November, 2017 or notification No. S.O.88/P.A.5/2017/S.11/2017 dated the 14th November, 2017 published in the Pun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (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: Provided that 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 furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01 ; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (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 transporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01 , or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once 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 maybe, 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 in accordance with the provisions of sub-rule (1) and the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter, or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). . 13. In the said rules, with effect from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted. 14. In the said rules, with effect from the 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; 15. In the said rules, in F ORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grated tax and (8+9+-11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; 16. In the said rules, with effect from the 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02 , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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