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PAH 476] sare, Tea, Fae 30 Seed 2017—AK 8, We 1939 altars ax fart TI, Feat Va, WTA No. F A 3-57-2017-1-V (97) Bhopal, dated 30th August, 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 ( No. 19 of 2017), the State Government hereby makes the following rules |further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS
1. I ort title and commencement.- (1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
951 952 FTV WTA, Tea 30 sea 2017 as the
(2) Save as otherwise provided in these rules, they shall come into force on such date State Government may, by notification in the Official Gazette, appoint.
2. Substitution of rule 138.- In the Madhya Pradesh Goods and Services Tax Rules, 2017 "(hereafter in this notification referred to as the principal rules), - “138 gener
(i) for rule 138, the following shall be substituted, namely:- Information to be furnished prior to commencement of movement of goods and ation of e-way bill.- (1)Every registered person who causes movement of goods of consignment value exceeding fifty thousand Tupees— shall, goods
(2)WI suppl air or EWB FOR!
(i) in relation to a supply; or ‘(i) for reasons other than supply; or
(iii) | due to inward supply from an unregistered person, | before commencement of such movement, furnish information relating to the said in Part A of FORM GST EWB-01, electronically, on the common portal.
here the goods are transported by the registered person as a consignor or the recipient of y as the consignee, whether in his own conveyance or a hired one or by railways or by - by vessel, the said person or the recipient may generate the e-way bill in FORM GST -01 electronically on the common portal after furnishing information in Part B of M GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) the first proviso and the goods are handed over to a transporter for transportation by road, the registered person shall furnish - the information relating to the transporter in Part B of FORM GST EWB-01 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 ot, 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:
| Teme waa, fea 30 ANT 2017 952 (1)
Provided further that where the movement is caused by an unregistered person either in his own conveyance ora 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 kilometres 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 not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation i — 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 movement of goods.
Explanation 2.-The information in Part A of FORM GST EWB-01 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.
(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) | 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 FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten _ kilometres 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.
(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-02maybe 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 accotdance with the provisions of sub-rule (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.
952 (2) mee Uses, fetis 30 Set 2017
(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 information has been furnished by an unregistered supplier in . FORM GST EWB-01, be shall be informed electronically, if the mobile number or the ¢ mail
(9) is available.
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, 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 rule 138B.
(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 the goods have to be transported, as mentioned in column (2):
Table Sr. no. Distance Validity period a | @) : @).
L. Upto 100 km One day
2. | For every 100 km or part thereof thereafter One additional day way
Provided that the. Commissioner may, by notification, extend the validity period of ebill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannpt be transported within the validity period of e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
' Explanation.—For the purposes of this rule, the “relevant date” shall mean the date on which the ¢-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.
(il) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejec
(12) or ré com tion of the consignment covered by the e-way bill.
Where the recipient referred to in sub-rule (11) does not communicate his acceptance ‘ection within seventy two hours of the details being made available to him on the mon portal, it shall be deemed that he has accepted the said details.
Tee WaT, fetta 30 sTTeT 2017 "952 (3) "(13)) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax tules 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 Jand customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) _ in respect of movement of goods within such areas as are notified under clause
(d) of sub-rule (2) of mle 138 of the Goods and Services Tax Rules of the concerned State.
Explanation. - The facility of generation ¢ and cancellation of « e-way bill may also be made available through SMS.
ANNEXURE {(See rule 138 (14)] S. | Chapter or | — Description of Goods No. | Heading or Sub-heading or Tariff item :
(1) (2) . (3)
1. 0101 Live asses, mules and hinnies {2 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 ~.| Meat of bovine animals frozen [other than frozen and put up in unit container]
9. 0203 ' Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] li. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other . than frozen and put up in unit container]
12. 0206 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. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 952 (4) Taw Usa, feat 30 SPTRT 2017 Pr .
' &§. || Chapter or Description of Goods No.i| Heading or Sub-heading or Tariff item
(1) (2) 3)
14. - 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than ; frozen and put up in unit container]
5. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled ¢ or frozen [other than frdzen and put up in unit container}
16. 0209 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. 0210 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. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of : heading 0304
2k. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 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. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled,
25. 0401 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. 0403 | Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name
30. 0501 Human hair, unworked, whether: or not washed or scoured; waste of human hair
31. 0506 ‘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. 0511 Semen including frozen semen 952 (5) Tage Usa, fete 30 SITET 2017 [*s. |] Chapter or Description of Goods .
No. || Heading or Sub-heading or Tariff item
(1) (2) (3) 34, 6 Live. trees and other plants; bulbs, roots and the like; cut flowers and ‘| ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohirabi, kale and similar edible brassicas, fresh or chilled.
39, 0705 Lettuce (Lactuca sativa) and hieow (Cichorium spp.), fresh or chilled.
40, 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41, 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled. :
44, 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not _| further prepared.
45. 0713 Dried leguminous vegetables, shelled,whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 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. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, ‘mangoes and mangosteens, fresh.
52, 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonurn) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh 54, 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, raspberties, 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.
952 (6) Fee WT, fetish 30 TE 2017 a aa S. | | Chapter or Description of Goods No. | Heading or Sub-heading or Tariff item
(1) (2) Q)
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59, 9 All goods of seed quality
60. 0901 Coffee beans, not roasted él. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63. | |09101110 | Fresh ginger, other than in processed form
64. | [09103010 | 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 952 (7) Tape ws, feria 30 Stet 2017 [>S. Chapter or Description of Goods No. | Heading or Sub-heading or Tariff item @|_@) | @) 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 séeds, 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 Gncluding 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. | 14049040 | Betel leaves 94, | 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur) and Palmyra Taggery
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.} 22029090 | Tender coconut water other than put up in unit container and bearing a __| registered brand name
101. 2302, 2304, | Aquatic feed including shrimp feed and prawn feed, poultry feed and 2305, 2306, | cattle feed, including grass, hay and straw, supplement andhusk of 2308, 2309 | 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 1S specification No.5470 : 2002
104. 3002 Human Blood and its components
105. 3006 All types of contraceptives 952 (8) ‘Heaney tera, feria 30 Shred 2017 “1,5. | Chapter or Description of Goods No. | Heading or Sub-heading or Tariff item
(1) (2) (3) 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 lil. 4401 Firewood or fuel wood
112. 4402 Wood charcoal (including shell or nut charcoal), whether or not applomerated
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] 32. 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]| 69120040 | 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 anid 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/] 88026000 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Teages usta, fori 30 aPreT 2017 952 (9) > | Chapter or Description of Goods No. | Heading or ™ Sub-heading or Tariff item
(1) (2) - (3)
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 phoolbaharijhadoo
143. 9609 Slate pencils and chalk sticks
144.) 96100000 | 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);
(ii) 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 1541] Coral, unworked (0508) and worked coral (9601)
3. Insertion of new rule.- in the principal rules, after rule 138 and before rule 139, the following shall be inserted, namely:- “138A. Documents and devices to be carried by a person-in-charge of a conyeyance.-(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 to the conveyance in such manner as may be notified by the Commissioner.
952 (10) Teaye waa, fete 30 SRTeT 2017 ” £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 num
(3) Part ber shall be valid for a period of thirty days from the date of uploading.
Where the registered person uploads the invoice under sub-rule (1), the information in 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) uniq The Commissioner may, by notification, require a class of transporters to obtain a he 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 mov
(5) ement of goods.
Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of 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.
138B. Verification of documents and conveyances.-(1) The Commissioner or an officer emp ywered 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) at p The Commissioner shall get Radio Frequency Identification Device readers installed aces 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 eway
(3) auth verif nece 1384 of g GS] FOR
(2) been bill has been mapped with the said device.
‘The physical verification of conveyances shall be carried out by the proper officer as prised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical fication of a specific conveyance can also be carried out by any officer after obtaining ssary approval of the Commissioner or an officer authorised by him in this behalf.
C. Inspection and verification of goods.-(1) A summary report of every inspection bods in transit shall be recorded online by the proper officer in Part A of FORM EWB-03 within twenty four hours of inspection and the final report in Part B of 'M GST EWB-03 shall be recorded within three days of such inspection.
Where the physical verification of goods being transported on any conveyance has 1 done during transit at one place within the State or in any other State, no further TeageT wea, fer 30 SATA 2017 952 (11) “physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax.is made available subsequently.
1381). Facility for uploading information regarding detention of vehicle.-Where a vehi¢le 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.”; .
4. Addition of new forms.- After the existing FORM GST CPD-02 of the principal rules, the following new forms shall be added, namely:- Notes:
$< ‘“FORM GST EWB-01 (See Rule 138) E-Way Bill
PART-A A.l GSTIN of Recipient A.2 Place of Delivery A3 Invoice or Challan Number A4 Invoice or Challan Date AS Value of Goods A6 HSN Code A7 Reason for Transportation A8 Transport Document Number
PART-B B. | Vehicle Number . HSN Code in column A.6 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.
Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
%. Place of Delivery shall indicate the PIN Code of place of delivery. 7
4. Reason for Transportation shall be chosen from one of the following:
Code Description 1 Rn wu & WwW NV Supply Export or Import Job Work SKD or CKD Recipient not known Line Sales 952 (12) Reger uta, feria 30 ried 2017 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See Rule 138) Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number FORM GST EWB-03.
(See Rule138C) Verification Report Part Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle .
Destription of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Fee UstTa, fete 30 SET 2017 952 (13) Whether goods were detained?
If nbt, 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 UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date.
Number on Summary of findings FORM GST EWB-04 (See RuleI38D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention charge Name of Officer in- | (if known) Date Time 952 (14) , yeayer wera, feats 30 arte 2017 FORM GST INV ~ 1 (See rule 138A) Generation of Invoice Reference Number IRN: | 7 | Date: | Details of Supplier ‘ , GSTIN.” , Legal Name Trade|name, if any Address SerialiNo. of Invoice Date of Invoice Details of Recipient (Billed to) | Details of Consignee (Shipped to) GSTIN or UN, if available Name Address State (name and code) Type of supply ~ Bjto B supply Bito C supply Attracts Reverse Charge A A tracts TCS | GSTIN of operator tracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export jr. -| Description | HS | Qty. | Uni | Price | Tota Discoun | Taxabl Central tax State or UT | Integrated Cess Yo. | of Goods | N t .| (per t,ifany | ¢ value tax tax unit) | valu - [Rate Amt. | Rate | Amt | Rate | Am > mit |.
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”.
FAI WTA, fete 30 set 2017 “Form GST ENR-01 [See Rule 58(1)] Application for Enrolment under section 35 (2) fonly for un-registered persons] §. Substitution of FORM GST ENR-O1.- in the principal rules to FORMS, - with effect from the 1 July of 2017, for “FORM GST ENR-01”, the following Form shall be substituted and shall be deemed to be have been substituted, namely:-
1. | Name of the State
2. | (a) Legal name
(b) Trade Name, if any
(c) PAN ,
(d) Aadhaar (applicable in case of proprietorship concerns only)
3. || Type of enrolment
(i) Warehouse oF Depot | Gil) Godown
(iii) Transport services (iv) Cold Storage
4. || Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF (ii) Partnership
(iii) Company (iv) Others
5. || Particulars of Principal Place of Business
(a) || Address Building No. or Flat No...” Floor No.
Name of the Road or Street Premises or Building City or Town or Locality or ‘Taluka or Block Village District State PIN Code Latitude Longitude
(b) || Contaet Information (the email address and mobile number will be used for authentication) “Email Address Telephone | STD 952 (16) eae wera, feta 30 shred 2017 ¢ - ‘|, Mobile Number Fax STD
(c) | Nature of premises wn Leased Rented Consent Shared Others (specify)
6. | Details of additional place of business — Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] / 7, |Consent T on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in. the lform> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication, “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded Identity and address proof) - 0. Verification I herdby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place; , ; Signature ‘Date: Name of Authorised Signatory or Office Use:
Enrolment no : Date- ”
6. Substitution of FORM GST RFD-01.- with effect from the 1° day of July, 2017 for “FORM GST RFD-01”, the following Form shall be substituted and shall be deemed to be have been substituted, namely:- “FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual / non-resident taxable person, tax deductor, tax collector, un-registered person andlother registered.taxable person) :
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
Feqges usa, feats 30 sre 2017 952 (17) bh. ‘Tax Period: Year:
From <Year><Month> Ta <Year><Month>
6. Amount of Refund Claimed:
Act: Tax | Interest | Penalty | Fees | Others | Total Central Tax State /UT Tax Integrated Tax Cess Total VY. Grounds of Refund Claim: (select from the drop down):
(a) Excess balance in Electronic Cash ledger
(b) Exports of services- With payment of Tax
(c) Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
(d) On account of assessment/provisional assessment/ appeal/ any other order
(i) Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
(ii) Mention the following details:
1. OrderNo.
2. Order Date <calendar>
3. Order Issuing Authority _ 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 34(3)
(f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h) Recipient of deemed export ,
(i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
(j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) . (k) Excess payment of tax, if any
(1) Any other (specify) B. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) 952 (18) equa Usa, fee 30 Stet 2017
(a) Bank Aecount Number
(b) Name of the Bank
(c) Bank Account Type
(d) :
(c) Address of Bank Branch
(f) IFSC
(g) 9, Whether Self:Declaration filed by Applicant u/s 54(4), if applicable Yet] No oO DECLARATION{second proviso to section $4(3)] {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 [section 54(3)(ii)] _ I hereby declare that the refund of input tax credit claimed in the application does not include input tax credit availed on goods or services used for making nil rated or fully exempt supplies.
Signature ‘Name — Designation or Status Wee weraa, feta 30 sed 2017 952 (19) / DECLARATION [rule 89(2)()1 { hereby declare that the Special Economic Zone unit /the ‘Special Economie Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature Name — ’ Designation / Status DECLARATION [rule 89(2)(¢)] (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.
Signature Name — Designation / Status SELF-DECLARATION [rule 89(2)()]- VWwe _. ___ (Applicant) having GSTIN/ temporary Id ------- .
_ solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to—--, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54.)
0. Verification 952 (20) meaqer wera, felis 30 SPIT 2017 y I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from.
We declare that no refund on this account has been received by us earlier.
“Place . , Signature of Authorised Signatory Date (Name) . Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure Tumover of Tax payable on | Adjusted Net input tax Maximum refund inverted rated. | such inverted total turnover | credit ‘+ amount to be claimed supply of goods | tated supply of [(ix4+3)-2] goods 1 2 3 4 5 Statement- 2 [rule 89(2)(c)]} Refund Type: Exports of services with payment of tax Sr. No. Invoice details Integrated tax BRC/FIRC _| Integrated tax | Integrated tax Net No. | Date| Value Taxable | Amt. | No. Date | ‘involved in | involved in | Integrated value . . debit note, if | credit note, if tax any any (6+9 - 10) 1 2 3 4 5. 6 7 8 9 10 li.
ergs uss, fear 30 STR 2017 952 (21) y ‘Statement: 3 [rule 89(2)(b) and 89(2)(c)] Refund Type:
Export without payment of Tax-Accumulated ITC Sr. No. Invoice details Goods/ | Shipping bill/ Bill ofexport | EGM Details | BRC/FIRC No. Date Value Services | Port code No. Date |RefNo.| Date | No. | Date (G/S) .
i 2 3 4 3 a) 7 8 9 i0 lt 12 Statement- 3A [rule 89(4)] Refund Type: Export ‘without payment of tax (accumulated ITC) ~ calculation of refund amount Turhover of zero rated | Net input tax Adjusted total Refund amount supply of goods and credit - . turnover (1«2+3) | services :
1 2 3 4 Statement 4 [rule 89(2)(d) and 89(2)(e)] Supplies to SEZ, or SEZ developer Refund Type:
On account of supplies made to SEZ unit/ SEZ Developer (on payment of tax) GSTIN of |} Invoice details Shipping bill/ Integrated Tax Integrated | Integrated Net recipient : Bill of export/ tax tax Integrated Endorsed involved in | involved in tax invoice by SEZ debit note, | credit note, | (8+ 9— 10) No. Date | Value | No. Date Taxable Amt. . ifany ' ifany Value 1 2 3 4 s 6 7 8 9 10 UL - Statement 5 [rule 89(2)(d) and 89(2)(e)] Réfund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) 952 (22) Heaven testis, feat 30 ShTeT 2017 Sr. No, Invoice details Goods/ Services [Shipping bill/ Bill of export/ Endorsed - : (G/S) invoice no.
No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refuhd Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax (accumulated ITC) — calculation of refund amount Turnover of zero rated Net input tax credit | Adjusted total Refund amount supply of goods and turnover (1%2+3) services 1 2 3 4 Statement-6 [rule 89(2)(D1 Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Orddr Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: Order Date:
GSTIN/| [Details of invoices covering transaction considered as intra —State / Transaction which were held inter State / UIN inter-State transaction earlier intra-State supply subsequently Name , Invoice details Integrated] Central] State/| Cess [Place of | Integrated Central! State/] Cess [Place of (in case tax tax | UT Supply tax tax | UT Supply B2C) INb,|Datel Value(Taxable tax tax Value | ml 413 4 3 6 7 3 9 10 1 12 V3 14 15 Statement 7[rule 89(2)(K)I[ Refund Type: Excess payment of tax, if any in case of Last Return filed.
xe on account excess payment of tax {In base of taxpayer who filed last return GSTR-3 - table 12) Tax period ARN Date of © Tax Payable ofofreturn filin, + retu 5 Integrated Tax } Central State/ Cess Tax UTTax Teager ws, feris 30 3PTet 2017 952 (23) x ! 2 3 40 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This jis to certify that in respect of the refund amounting to Rs. <<>> vee (in words) claimed by M/s ---------+- s----- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the ¢xamination of the Books of Accounts, and other relevant records and Returns particulars — maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant: _ Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clauge (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 34 of the Act.
Instructions —
1. Terms used:
(a) Bto C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: - Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: "Place of Supply (Respective State)
(g) SEZ: . Special Economic Zone.
(h) Temporary ID: Temporary Identification Number QUIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
952 (24) Tee ws, feiss 30 Ste 2017 a fptrowcetn in Form GST RFD-02 will be issued if the application is found c lete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall firstbe amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and SA. ° oO 9, ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined undér clause (112) of section 2 excluding the value of exempt supplies other than zero-rated sup
10.
lies, during the relevant period.
For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR- l.and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is.claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. ,
12.
the
13.
14.
Where the invoice details are amended (including export), refund shall be allowed as per ‘alculation based on amended value.
Details of export made without payment of tax shall be reported in Statement-3.
Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without.payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”;
7. Amendment in FORM GST TRAN-2.- with effect from the 1 day of July, 2017, in “FORM GST TRAN-2”,-
(a) in Serial No. 4, for the words “appointment date”, the words “appointed date” shall be substituted and shall be deemed to be have been substituted;
(b) in Serial No. 5, for the words “credit on”, the words “credit of” shall be substituted and shall be deemed to be have been substituted;
By order and in the name of the Governor of Madhya Pradesh ARUN PARMAR, Dy. Secy.
Fran, reale Gan cen Shar aa, Fees Ero HS Senta HRoers, ror a Ufa aa wefa—2017.