CGST Rules 2017
Amended
· Rule 117.
Tax or duty credit carried forward under any existing
law or on goods held in
stock on the appointed day
· Rule 138-Information
to be furnished prior to commencement of movement of goods and generation of
e-way bill
· Rule 138A-Documents
and Devices to be Carried by a Person-in-Charge of a Conveyance
·
Rule
138B-Verification of Documents and
Conveyances
·
Rule 138C-Inspection and Verification of Goods
·
Rule 138D-Facility for Uploading Information
regarding Detention of Vehicle
· Forms – GST EWB 01 to EWB 04, INV 01
[Notification No. 12/2018 -
Central Tax (F. No.349/58/2017-GST) Dated 7th March, 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 (Second Amendment)
Rules, 2018.
(2)
Save as otherwise provided in these rules, they shall come into force on such
date as the Central Government may, by notification in the Official Gazette,
appoint.
2. In
the Central Goods and Services Tax Rules, 2017, -
(i)
with effect from the date of publication of this notification in the Official
Gazette, in rule 117, in
sub-rule (4), in clause (b), for sub-clause (iii), the following shall be
substituted, namely:-
"(iii)
The registered person 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;";
(ii)
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 on the common portal and a unique number will be
generated on the said portal:
Provided that the transporter, on an authorization received from the registered
person, may furnish information 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
will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, on an authorization received from the consignor,
the information in Part A of FORM GST
EWB-01 may be furnished by such e-commerce operator or courier agency and a
unique number will be generated on the said portal:
Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the
e-way bill shall be generated either by the principal or the job worker, if
registered, irrespective of the value of the consignment:
Provided also that where handicraft goods are transported from one State or Union
territory to another State or Union territory 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
and shall exclude the value of exempt supply of goods where the invoice is
issued in respect of both exempt and taxable supply of goods.
(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 a public conveyance, by road, the 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 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 upto fifty
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 may be, 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 consignor
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 Part
B of FORM GST EWB-01:
Provided that where the goods are transported for a distance of upto fifty
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 the 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 the 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 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 the e-way bill in 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
in case of transportation of goods by railways, air and vessel, shall, in
respect of inter-State supply, generate the e-way bill in 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:
Provided that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency.
(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 the 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 twenty four 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 that the unique number generated under sub-rule (1) shall be valid for
a period of fifteen days 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
|
Sr. No. |
Distance |
Validity period |
|
(1) |
(2) |
(3) |
|
1 |
Upto 100 km |
One day in cases other than Over Dimensional Cargo |
|
2 |
For every 100 km or part thereof thereafter |
One additional day in cases other than Over
Dimensional Cargo |
|
3. |
Upto 20 km |
One day in case of Over Dimensional Cargo |
|
4. |
For every 20 km. or part thereof thereafter |
One additional day in case of Over Dimensional
Cargo: |
Provided that the Commissioner may, on the recommendations 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 (59 of 1988).
(11)
The details of the e-way bill generated under this rule 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 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, or
the time of delivery of goods whichever is earlier, 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 or Union territory 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 customs 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 State or Union territory Goods and Services
Tax Rules in that particular State or Union territory;
(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;
(g)
where the supply of goods being transported is treated as no supply under
Schedule III of the Act;
(h)
where the goods are being transported-
(i)
under customs bond 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) 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.
7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
679(E)dated the 28th June, 2017 as amended from time to time and notification
No. 26/2017-Central Tax (Rate), dated the 21st September, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to
time;
(k) any
movement of goods caused by defence formation under Ministry of defence as a consignor
or consignee;
(l)
where the consignor of goods is the Central Government, Government of any State
or a local authority for transport of goods by rail;
(m)
where empty cargo containers are being transported; and
(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.
Explanation.
-
The
facility of generation, cancellation, updation and assignment of e-way bill
shall be made available through SMS to the supplier, recipient and the
transporter, as the case may be.
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) |
(iii)
for rule 138A, the following rule
shall be substituted, namely:-
"138A.
Documents and devices to be carried by a person-in-charge of a conveyance.-
(1) The
person in charge of a conveyance shall carry—
(a) the
invoice or bill of supply or delivery challan, as the case may be; and
(b) a
copy of the e-way bill in physical form or the e-way bill number in electronic
form or mapped to a Radio Frequency Identification Device embedded on to the
conveyance in such manner as may be notified by the Commissioner:
Provided
that nothing contained in clause (b) of this sub-rule shall apply in case of
movement of goods by rail or by air or vessel.
(2) A
registered person may obtain an Invoice Reference Number from the common portal
by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for
verification by the proper officer in lieu of the tax invoice and such number
shall be valid for a period of thirty days from the date of uploading.
(3)
Where the registered person uploads the invoice under sub-rule (2), the
information in Part A of FORM GST EWB-01
shall be auto-populated by the common portal on the basis of the information
furnished in FORM GST INV-1.
(4) The
Commissioner may, by notification, require a class of transporters to obtain a
unique Radio Frequency Identification Device and get the said device embedded
on to the conveyance and map the e-way bill to the Radio Frequency
Identification Device prior to the movement of goods.
(5)
Notwithstanding anything contained in clause (b) of sub-rule (1), where
circumstances so warrant, the Commissioner may, by notification, require the
person-in-charge of the conveyance to carry the following documents instead of
the e-way bill
(a) tax
invoice or bill of supply or bill of entry; or
(b) a
delivery challan, where the goods are transported for reasons other than by way
of supply.";
(iv)
for rule 138B, the following
rule shall be substituted, namely:-
"138B.
Verification of documents and conveyances.-
(1) The
Commissioner or an officer empowered by him in this behalf may authorize the
proper officer to intercept any conveyance to verify the e-way bill in physical
or electronic form for all inter-State and intra-State movement of goods.
(2) The
Commissioner shall get Radio Frequency Identification Device readers installed
at places where the verification of movement of goods is required to be carried
out and verification of movement of vehicles shall be done through such device
readers where the e-way bill has been mapped with the said device.
(3) The
physical verification of conveyances shall be carried out by the proper officer
as authorised by the Commissioner or an officer empowered by him in this
behalf:
Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other
officer after obtaining necessary approval of the Commissioner or an officer
authorised by him in this behalf.";
(v) for
rule 138C, the following rule
shall be substituted, namely:-
"138C.
Inspection and verification of goods.-
(1) A
summary report of every inspection of goods in transit shall be recorded online
by the proper officer in Part A of FORM
GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be
recorded within three days of such inspection.
(2)
Where the physical verification of goods being transported on any conveyance
has been done during transit at one place within the State or Union territory
or in any other State or Union territory, no further physical verification of
the said conveyance shall be carried out again in the State or Union territory,
unless a specific information relating to evasion of tax is made available
subsequently.";
(vi)
for rule 138D, the following
rule shall be substituted, namely:-
"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.";
(vii)
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:-