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

Mar 08, 2018 | by Avantis RegTech Legal Research Team

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Central Board of Excise and Customs (CBEC) vide notification dated March 07, 2018 has further amended the Central Goods and Services Tax Rules, 2017. Vide this amendment-

·       In rule 117, in sub-rule (4), in clause (b), sub-clause (iii) shall be substituted which reads as-The registered person availing the scheme and having furnished the details of stock held by him & 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;”

·       Rule 138, the following rule shall be substituted which reads as-

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.

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

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

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

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

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

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

10)          An e-way bill or a consolidated e-way bill generated under rule 138 shall be valid for the period as under:-

Sr. No

Distance

Validity Period

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:

 

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

[G.S.R. 204(E)]

URL: http://www.egazette.nic.in/WriteReadData/2018/183503.pdf


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