[To be published in the Gazette
of India, Extraordinary, Part II, Section
3, Sub-section (i)]
Government
of India Ministry of Finance (Department of
Revenue)
Central
Board of Excise and Customs
Notification No.12/2018 – Central Tax
New Delhi, the 7th March, 2018
G.S.R……(E). - 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:-
|
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 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.”;
COMMENTS