CGST Rules 2017 Amended
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Rule
3
|
Intimation
for Composition Levy
|
|
Rule
7
|
Rate
of Tax of the Composition Levy
|
|
Rule
20
|
Application
for Cancellation of Registration
|
|
Rule
24
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Migration
of Persons Registered under the Existing Law
|
|
Rule 31A
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Value of supply in case of
lottery, betting, gambling and horse racing
|
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Rule
43
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Manner of determination of input tax credit
in respect of capital goods and reversal thereof in certain
cases
|
|
Rule
54
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Tax invoice
in special cases
|
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Rule
55
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Transportation
of goods without issue of invoice
|
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Rule 55A.
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Tax Invoice or bill of supply to accompany transport of goods
|
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Rule
89
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Application
for refund of tax, interest, penalty, fees or any other amount
|
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Rule
96
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Refund of integrated tax
paid on goods exported out of India
|
|
Rule
138
|
Information to be furnished prior to commencement of movement of goods and
generation
of e-way bill
|
|
Rule
138A
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Documents and Devices to be Carried by a Person-in-Charge of a
Conveyance
|
|
Rule
138B
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Verification of Documents
and Conveyances
|
|
Form
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GST RFD-01A - Application for
Refund (Manual)
|
[Notification No.
3/2018 – Central Tax dated 23 January 2018]
In exercise of the powers conferred by
section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the
Central Goods and Services Tax Rules,
2017, namely:-
(1) These rules
may
be called the
Central Goods and Services
Tax
(Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in
the Official Gazette.
2. In
the Central Goods and Services Tax Rules, 2017, -
(i) in rule 3, in sub-rule (3A), for the
words “ninety days”, the words “one hundred
and
eighty
days” shall be substituted;
(ii)
with effect from
1st January, 2018,
in rule 7, in the Table,
(a) in Sl. No. 1, in 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, in 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;
(c) in Sl. No. 3, in 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;
(iii) in rule 20,
the proviso shall be omitted;
(iv) in rule 24, in sub-rule (4), for the figures, letters and word “31st December, 2017”, the figures,
letters and word “31st
March,
2018” shall be substituted;
(v) 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 be determined
in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette
by
the organising State, whichever is
higher.
(b) The value of supply of lottery authorised
by State Governments shall be deemed to
be 100/128 of the face value of ticket or of the price as notified in the Official
Gazette
by
the organising State, whichever is higher.
Explanation:–
For the purposes of this
sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold
in any State other
than the organizing State;
(b)
“lottery
authorised by State Governments” means
a lottery which is authorised to be sold in State(s) other
than the organising State also;
and
(c) “Organising State” has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2
of the Lotteries (Regulation)
Rules, 2010.
(3) The value of supply
of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club shall be 100% of the face value of the bet or
the amount paid into the
totalisator.”;
(vi) in rule 43,
after sub-rule (2), for the Explanation, the following Explanation shall be
substituted, namely:-
“Explanation:-For the purposes of rule 42 and this rule, it is hereby clarified that the
aggregate value of
exempt supplies
shall exclude:-
(a) the value of supply of services specified in the notification of the Government of India in the Ministry
of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the
27th October, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
GSR 1338(E) dated the 27th October, 2017;
(b) the value of services by way of accepting deposits,
extending loans or advances in
so far as the consideration is represented by way
of interest or discount, except in case of a banking company
or a
financial institution including
a non-banking
financial company, engaged in supplying services by
way
of accepting deposits, extending loans
or advances; and
(c) the value of supply
of services by way of transportation of goods by a vessel from the customs station
of clearance in India to a place outside India.”;
(vii)
in rule 54, after sub-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
“-”
and “/” 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
(vii) signature or digital signature of the registered person or his authorised representative.
(b)
The taxable value in the invoice
issued under clause (a) shall be
the same as the
value of the common services.”;
(viii) after rule 55, the following rule shall
be inserted, namely:-
“55A. Tax Invoice or
bill of supply to accompany transport of goods.
The
person-in-charge of the conveyance shall carry a copy
of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case
where such person
is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules
shall be substituted, namely:-
“(4A) In the
case of
supplies received on which the supplier has availed the benefit of the Government of India, Ministry
of Finance, notification No. 48/2017-Central Tax
dated the 18th October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1305 (E) dated the 18th
October, 2017, refund
of input tax credit, availed in respect of
other inputs or input services used in making zero-rated supply of goods or services or both, shall
be granted.
(4B) In the case of supplies received on which the
supplier has availed the
benefit of the Government of India, Ministry
of Finance, notification No. 40/2017-Central Tax
(Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary,
Part II, Section
3, Sub-section (i), vide number G.S.R 1320
(E)
dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October,
2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated
the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October,
2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 1299(E) dated the 13th
October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for
export of goods and the input tax credit availed in respect of
other
inputs or input services to the extent used
in making such export of goods, shall be granted.”
(x) with effect from
23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b)
in sub-rule (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 India, Ministry of Finance, notification No. 48/2017- Central Tax dated the 18th
October, 2017
published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated
the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) 23rd October,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd
October, 2017 or notification No.
41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd
October, 2017 or notification No. 78/2017-Customs dated the 13th
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or
notification No. 79/2017-Customs Tax dated the 13th
October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated
the 13th October, 2017.”;
(xi) with effect from 1st February, 2018, for rule 138, the following rule 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 at the common portal and a unique
number will be generated on
the said portal:
Provided that
where goods are sent by a principal located in one State to a job worker
located in any other State, the e-way bill shall be generated by the principal irrespective of
the value of the consignment:
Provided
further that
where handicraft goods are transported
from one State to another
by a
person who has been exempted from the requirement of obtaining
registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person
irrespective of the value of
the consignment.
Explanation 1.
–
For
the purposes of this rule, the expression “handicraft goods” has
the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15th September, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1158 (E) dated the 15th
September, 2017 as
amended from
time to time.
Explanation 2.- For the purposes of this rule, the consignment value
of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply
or a delivery challan, as the case may
be, issued in respect of the said
consignment and also 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 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, as the case may be may, at his option,
generate and
carry the e-way bill even if the value of
the consignment is less than fifty thousand rupees:
Provided further that
where the movement is caused by an unregistered person either
in his own conveyance or a hired one
or through a transporter,
he or the transporter may, at their
option, generate the e-way
bill
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 kilometers within the State or Union territory
from the place of business of the consignor to
the place of business of
the transporter for further transportation, the supplier or the
recipient,
or as the case maybe, 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 recipient if the recipient is known at the time of commencement of the movement of
goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by
road
unless the information in Part-B of FORM GST EWB-01
has been furnished except in the case
of movements covered under the
third proviso to sub-rule (3) and the
proviso to sub-rule
(5).
(4)
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.
(5)
Where the
goods are transferred from one conveyance to another, the consigner or the
recipient, who has provided information in Part- A of the FORM GST EWB-01,
or the transporter 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 kilometers within the State or Union territory
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.
(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 maybe 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 value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery
challan, as the case maybe, and
may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior
to the movement of goods:
Provided that where the goods to be transported are
supplied through an e-commerce
operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator.
(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 or
an
unregistered recipient 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 are not transported as per the details furnished in the e-way bill, the e-way
bill may be cancelled electronically on the common portal 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:
Provided further the unique number
generated under sub-rule
(1)
shall be valid for 72 hours for updation of Part
B of FORM GST EWB-01.
(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, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
Table
|
Sl. No.
|
Distance
|
Validity period
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
Upto
100 km.
|
One day
|
|
2.
|
For
every 100 km.
or part thereof
thereafter
|
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 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 maybe, 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
been made available 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 this rule or under rule 138 of the Goods and Services
Tax
Rules of any State shall be valid
in every State and
Union territory.
(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, air
cargo complex and land customs station to an inland container depot or a container freight
station for clearance by Customs;
(d)
in respect of movement of goods within such areas as are
notified under clause
(d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned
State;
(e) where the goods, other than de-oiled cake, being transported are specified in
the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time
to time;
(f) where the goods
being
transported are
alcoholic
liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known
as petrol), natural gas or aviation
turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III of the Act.
Explanation. - The facility of generation and cancellation of e-way bill may also be made
available
through
SMS.
ANNEXURE
[(See rule
138 (14)]
|
S. No.
|
Description of Goods
|
|
(1)
|
(2)
|
|
1.
|
Liquefied petroleum gas for
supply to household and non domestic exempted category (NDEC) customers
|
|
2.
|
Kerosene oil sold under PDS
|
|
3.
|
Postal baggage transported
by
Department of Posts
|
|
4.
|
Natural or cultured pearls and
precious or semi-precious stones; precious metals and
metals clad with precious metal
(Chapter 71)
|
|
5.
|
Jewellery, 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)”;
|
(xii) with effect from 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;
(xiii) with effect from 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;
(xiv) in FORM GST RFD-01A,
(a) after
Statement 1A, the following Statements shall be inserted,
namely:-
Code Description