THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
-

Body Notification No. 1002/2017/20(120)/ XXVII(8)/2017, Dated: 29th November, 2017

In exercise of the powers conferred by section 68 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with rule 138 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017 and in supersession of the Notification No. 533/2017/9(120)/XXVII(8)/2017 dated 30th June, 2017, the Governor is pleased to allow to issue the following notification; namely -

1. Every registered person for movement of goods in relation to a supply or for reasons other than supply or inward supply from un-registered persons or due to inward supply from outside the state whose supply value exceeds fifty thousand rupees shall, before commencement of such movement, furnish information in Part A relating to the said goods electronically, in the format, i.e., 'e-way bill' in the common portal http://comtaxappI.uk.gov.in/gstweb before the movement of goods containing the following particulars;

E-Way Bill

PART-A

PART-A
A.1	GSTIN of Recipient
A.2	Place of Delivery
A.3	Invoice or Challan Number
A.4	Invoice or Challan Date
A.5	Value of Goods
A.6	HSN Code
A.7	Reason for Transportation
A.8	Transport Document Number
PART-B
B.	Vehicle Number

Notes:

(1) HSN Code in column A6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.

(2) Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.

(3) Place of Delivery shall indicate the PIN Code of place of delivery.

(4) Reason for Transportation shall be chosen from one of the following:

Code	Description
1	Supply
2	Export or Import
3	Job Work
4	SKD or CKD
5	Recipient not known
6	Line Sales
7	Sales Return
8	Exhibition or fairs
9	For own use
0	Others

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 electronically on the common portal after furnishing vehicle number in PART-B of the said format of e-way bill;

Provided that the registered person or, as the case may be, 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 on the common portal;

Provided also that where the goods are transported for a distance of less than ten kilometers 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 known 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 ten kilometers within the State 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.

5. After e-way bill has been generated, 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 may be generated by him on the said common portal prior to the movement of goods.

Consolidated E-Way Bill

Number of E-Way Bills
E-Way Bill Number

6. Where the consignor or the consignee has not generated e-way bill and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate e-way bill in the format as provided clause (1) 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 on the common portal prior to the movement of goods.

7. Registered supplier may utilize the information furnished in Part A of e-way bill in the format as provided in clause (1) on the notified website to furnish details in FORM GSTR-1:

Provided that when the information has been furnished by an unregistered supplier in e-way bill, he shall be informed electronically, if the mobile number or the e-mail is available.

8. Where an e-way bill has been generated, 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, either directly or through a Facilitation Centre notified by the Commissioner, 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 the Uttarakhand Goods and Services Tax Act,2017 (06 of 2017).

9. An e-way bill or a consolidated e-way bill generated under this notification shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance 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
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 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 accepted the said details.

12. The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every state and Union territory.

13. 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.

14. The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be.

15. Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed:

(a) Every such person shall login the common portal http://comtaxappl.uk.gov.in/gstweb and create the username and password by authenticating by one time password (OTP).

(b) The registered person should keep the password in proper custody. The registered persons are advised to change the password at regular intervals.

16. Instance of non-compliance of this notification or furnishing incorrect or incomplete information invite detention or seizure and penalty under section 129 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017).

17. This Notification shall come into force with effect from the date notified by the Commissioner State Tax in this behalf.

(Radha Raturi)

Principal Secretary

ANNEXURE

(see clause 13)

S. No.	Chapter or Heading or Sub-heading or Tariff item	Description of Goods
(1)	(2)	(3)
1	101	Live asses, mules and hinnies
2	102	Live bovine animals
3	103	Live swine
4	104	Live sheep and goats
5	105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6	106	Other live animal such as Mammals, Birds, Insects
7	201	Meat of bovine animals, fresh and chilled.
8	202	Meat of bovine animals frozen [other than frozen and put up in unit container]
9	203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10	204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11	205	Meat of horses, asses, mules or hinnies, fresh, 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, excluding fish fillets and other fish meat of heading 0304
21	304	Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22	306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23	307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24	308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25	401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26	403	Curd; Lassi; Butter milk
27	406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28	407	Birds' eggs, in shell, fresh, preserved or cooked
29	409	Natural honey, other than put up in unit container and bearing a registered brand name
30	501	Human hair, unworked, whether or not washed or scoured; waste of human hair
31	506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33	511	Semen including frozen semen
34	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35	701	Potatoes, fresh or chilled.
36	702	Tomatoes, fresh or chilled.
37	703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38	704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39	705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40	706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41	707	Cucumbers and gherkins, fresh or chilled.
42	708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43	709	Other vegetables, fresh or chilled.
44	712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45	713	Dried leguminous vegetables, shelled, whether or not skinned or split.
46	714	Manioc, arrowroot, salep, Jerusalem artichokes, 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 loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58	814	Peel of citrus fruit or melons (including watermelons), fresh.
59	9	All goods of seed quality
60	901	Coffee beans, not roasted
61	902	Unprocessed green leaves of tea
62	909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63	0910 11 10	Fresh ginger, other than in processed form
64	0910 30 10	Fresh turmeric, other than in processed form
65	1001	Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
66	1002	Rye [other than those put up in unit container and bearing a registered brand name]
67	1003	Barley [other than those put up in unit container and bearing a registered brand name]
68	1004	Oats [other than those put up in unit container and bearing a registered brand name]
69	1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70	1006	Rice [other than those put up in unit container and bearing a registered brand name]
71	1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73	1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75	1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76	1104	Cereal grains hulled
77	1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78	1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing 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 of pellets
91	1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92	1301	Lac and Shellac
93	1404 90 40	Betel leaves
94	1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96	1905	Pappad
97	1905	Bread (branded or otherwise), except pizza bread
98	2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99	2201	Non-alcoholic Toddy, Neera including date and palm neera
100	2202 90 90	Tender coconut water other than put up in unit container and bearing a registered brand name
101	2302, 2304, 2305, 2306, 2308, 2309	Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
102	2501	Salt, all types
103	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
104	3002	Human Blood and its components
105	3006	All types of contraceptives
106	3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108	3825	Municipal waste, sewage sludge, clinical waste
109	3926	Plastic bangles
110	4014	Condoms and contraceptives
111	4401	Firewood or fuel wood
112	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
115	48 /4907	Rupee notes when sold to the Reserve Bank of India
116	4907	Cheques, lose or in book form
117	4901	Printed books, including Braille books
118	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119	4903	Children's picture, drawing or 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 (including satellites) and suborbital and spacecraft launch vehicles
139	8803	Parts of goods of heading 8801
140	9021	Hearing aids
141	92	Indigenous handmade musical instruments
142	9603	Muddhas made of sarkanda and phool bahari jhadoo
143	9609	Slate pencils and chalk sticks
144	9610 00 00	Slates
145	9803	Passenger baggage
146	Any chapter	Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandantika
147		Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148		Kerosene oil sold under PDS
149		Postal baggage transported by Department of Posts
150		Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151		Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
152		Currency
153		Used personal and household effects
154		Coral, unworked (0508) and worked coral (9601);