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THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 282-/2018/4(120)/ XXVII(8)/2018/CT-12, Dated: 24th March, 2018

In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clause Act, 1904 (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Sendees Tax Rules, 2017, namely

The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018

1. Short title and Commencement

(1) These rules may be called the Uttarakhand 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 State Government may, by notification in the Official Gazette, appoint.

2. Amendment in Rule 117

In rule 117 of the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal ftiles), with effect from the 07th day of March, 2018, in sub-rule (4), in c lause (b), for sub-clause (iii) set out in column-1, the following sub-clause set out in column-2, shall be substituted, namely:-

Column-1 Column-2
Existing sub-clause Hereby substituted sub-clause
(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 at the end of 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. (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 3 lsi 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. Amendment in Rule 138

For rule 138 of the "Principal Rules", set out in column-1, the following rule set out in column-2, shall be substituted, namely:-

Column-1

Existing rule

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 vaiue 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 Uttarakhand Finance section-8, notification No 801/2017/9( 120)/XXVII(8)/2017 dated 12th October, 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 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 infonnation 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 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 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

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 subrule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-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, 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 infonnation 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 subrule (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

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 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, aircargo 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 such goods and within such areas in the State as the Commissioner of State tax, in consultation with the Principal Chief Commissioner/ Chief Commissioner of Central tax may notify;

    (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No.518/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 as amended from time to time;

    (f) where the goods being transported are alcoholic liquor for human consumption, peiroieum 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)

Column-2

Hereby substituted rule

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 he 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 Uttarakhand Finance section-8. Notification No. 801 /2017/9(120)/XXVII(8)/2017 dated 12th October, 2017 as amended from time to time.

Exlanation 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 GSTEWB-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 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 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 up to fifty kilometers within the State 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 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 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 GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the ease 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 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:-

Sl. 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 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 maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the person to w'hom 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 Central Goods and Sendees Tax Rules or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in the State.

(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 Amiexure:

    (b) where the goods are being transported by a non-motorised conveyance;

    (e) 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 such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that: may be specified, notify;

    (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No. 518/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 of Government of Uttarakhand Finance section-8 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. 519/2017/9( 120)/XXVII(8)/2017 dated 29th June, 2017 and Notification No. 842/2017/9(120)/XXVII(8)/2017 dated 25th October, 2017 of Government of Uttarakhand Finance section-8 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 chalian 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)";

4. Amendment in Rule 138A

For rule 138A of the "Principal Rules", set out in column-1, the following rule set out in column-2, shall be substituted, namely

Column-1 Column-2
Existing sub-clause Hereby substituted sub-clause
138A.Documents and devices to be carried by a person-incharge 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 or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on tothe conveyance in such manner as may be notified by the Commissioner.

(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 Deviceprior 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.

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 Chief 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 Chief 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 Chief 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.";

5. Amendment in Rule 138B

For rule 138B of the "Principal Rules", set out in column-1, the following rule set out in column-2, shall be substituted, namely:-

Column-1 Column-2
Existing sub-clause Hereby substituted sub-clause
138B. Verification of documents and conveyances.-

(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.

(2) The Commissioner shall get Radio Frequency Identification Devicereaders 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.

138B. Verification of documents and conveyances.-

(1) The Chief 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 Chief 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 Chief 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 Chief Commissioner or an officer authorised by him in this behalf.";

6. Amendment in Rule 138C

For rule 138C of the "Principal Rules", set out in column-1, the following rule set out in column-2, shall be substituted, namely

Column-1 Column-2
Existing sub-clause Hereby substituted sub-clause
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 inspectionand 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 theState or in any other State, no further physical verification of the said conveyance shall be carried out again in theState, unless a specific information relating to evasion of tax is made available subsequently.

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.

 

7. Amendment in Rule 138D

For rule 138D of the "Principal Rules", set out in column-1, the following rule set out in column-2, shall be substituted, namely:-

Column-1 Column-2
Existing sub-clause Hereby substituted sub-clause
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.

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.";

8. Amendment in For FORM GST EWB-G1, FORM GST EWB-Q2, FORM GST Forms EWB-03, FORM GST EWB-04 and FORM GST INV-1 of the "Principal Rules", 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 Recipient  
A.4 Place of Delivery  
A.5 Document Number  
A.6 Document Date  
A.7 Value of Goods  
A.8 HSN Code  
A.9 Reason for Transportation  
PART-B
B.1 Vehicle Number for Road  
B.2 Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.  

Notes:

1.HSN Code in column A.8 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. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.

3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.

4. Place of Delivery shall indicate the PIN Code of place of delivery.

5. Place of dispatch shall indicate the PIN Code of place of dispatch.

6. Where the supplier or the recipient is not registered, then the letters "URP" are to be filled-in in column A. 1 or, as the case may be, A.3.

7. 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

FORM GST EWB-02

(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  
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date  
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number  
Name of person in-charge of vehicle  
Description of goods  
Declared quantity of goods  
Declared value of goods  
Brief description of the discrepancy  
Whether goods were detained?  
If not, date and time of release of vehicle  
Part B  
Actual quantity of goods  
Actual value of the Goods  
Tax payable  
Integrated tax  
Central tax  
State or Union territory tax  
Cess  
Penalty payable  
Integrated tax  
Central tax  
State or Union territory tax  
Cess  
Details of Notice  
Date  
Number  
Summary of findings  

FORM GST EWB-04

(See rule138D)

Report of detention

E-Way Bill Number  
Approximate Location of detention  
Period of detention  
Name of Officer in-charge (if known)
Date  
Time  

FORM GST INV - 1

(See rule 138A)

Generation of Invoice Reference Number

IRN:     Date:  

Details of Supplier    
GSTIN    
Legal Name    
Trade name, if any    
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    
  Deemed export    

 

Sr. No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax

 

State or Union territory tax

 

Integrated tax

 

Cess

 

                  Rate Amt. Rate Amt. Rate Amt. Ra te Amt
                                 
                                 
                                 
                                 
  Freight                      
  Insurance                      
  Packing and Forwarding Charges etc.                      
  Total                      
  Total Invoice Value (In figure)                      
  Total Invoice Value (In Words)                      

  Signature
  Name of the Signatory
  Designation or Status

9. Amendment in FORM GST RFD-01

With effect from the 07th day of March, 2018, in FORM GST RFD-01 of the "Principal Rules", for the DECLARATION [second proviso to section 54(3)], the following DECLARATION shall be substituted, namely:-

Column-1 Column-2
Existing Hereby substituted
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 on 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

"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/central tax on 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";

10. Amendment in FORM GST RFD-01A

With effect from the 07th day of March, 2018, in FORM GST RFD-01A of the "Principal Rules", for the DECLARATIONfsecond proviso to section 54(3)], the

following DECLARATION shall be substituted, namely:-

Column-1 Column-2
Existing Hereby substituted
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 1 have not availed any drawback on 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

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. 1 also declare that 1 have not availed any drawback of central excise duty/service tax/central tax on 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".

(Radha Raturi)

Principal Secretary