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HAH 485 ] HTT, WRAR, fetta 7 faa 2017—AIK 16, WH 1939 afta at faart No. FA 3-57-2017-1-V-(100).— Bhopal, the 7th September 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Sérvices Tax Act, 2017 ( No. 19 of 2017) and in supersessionofthis department's notification No. A-3-57/2017/1/V(97) dated 30.08.2017, the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- . AMENDMENTS
1. The amendments made by .
(i) serial no. 2, 3,4,5,6,7,8,11,12 and 13 shall be deemed to have comeinto force with effect from 1.07.2017;
969 970 Aeages UstTs, feat 7 fadeat 2017
(ii) serial no. 9,10 and 14 shall come into force from such date as the State Government may,by notification in Official Gazette, appoint.
_2. Amendmentin rule 119.- in rule 119, -
(a) in the heading after the words “stocks held by a”, the words “principal and jobworkeror”shall be inserted;
(b) after the words “the provisions of”, the words and figures “section 141 or”shall be inserted;
3. Substitution of rule 122,- for rule 122, the following rule. shall be substituted, inamely:- “122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017.”;
4. Substitution of rule 123.- for rule 123, the following rule shall be substituted, namely:- “123. Constitution of the Standing Committee and Screening Committee.- The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods and Services Tax Rules, 2017.”;
5, Substitution of rule 124.-for rule 124, the following rule shall be substituted, namely:- “124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority. The appointment, salary, allowances andother terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions ofrule 124 of the Central Goodsand Services Tax Rules, 2017.”;
6. Substitution of rule 125.- for rule 125, the following rule shall be substituted, namely:- “125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.” aeagest Usraa, feat 7 fadrat 2017 . 970 (1)
7. Substitution of rule 126.- for rule 126, the following rule shall be substituted, namely:- “126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
8. Substitution of rule 137.- for rule 137, the following rule shall be substituted, namely:- “137, Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisionsofrule 137 of the Central Goods and Services Tax Rules, 2017.” 9, Substitution of rule 138.- The existing rule 138 ofthe said rules shall be substituted by following, namely :- “138. Information to be furnished prior to commencement ofmovement of goods and generation of e-way bill.- (1)Every registered person who causes movement of goods of consignment value exceedingfifty 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 in Part A ofFORM GST EWB-01,electronically, on the common portal.
(2)Wherethe goodsare transported by the registered person as a consignor or the recipient of _ supply as the consignee, whether in his own conveyanceor a hired one or by railways or by ait or by vessel, the said person or the recipient may generate the e-way bill in FUKM G91 EWB-01 electronically on the commonportal after furnishing information in Part B of FORM GST EWB-O1.
(3) Where the e-waybill is not gencrated under sub-rule (2) and the goodsare handed overto 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 commonportal 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 ofFORM GST EWB-01:
Providedthat the registered person or, as the case may be, the transporter may,at his option, generate and carry the e-waybill even if the value of the consignmentis less than fifty thousand rupees:
Provided further that where the movementis caused by an unregistered person either in|his own conveyance ora hired oneor through a transporter, he or the transporter may, at their option, generate the e-way bili in FORM GST EWB-01 on the common portal in the m pnner specified in this rule:
970 (2) kil bu fur by gO aeqgen usa, feat 7 faarat 2017
Provided also that where the goods are transported for a distance of less than ten ometres within the State from the place of business of the consignor to the place of siness of the transporter for further transportation, the supplier or the transporter may not tnish the details of conveyance in Part B ofFORM GST EWB-01. .
Explanation ]— For the purposesofthis sub-rule, where the goodsare supplied by an unregistered supplier to a recipient whois registered, the movement shall be said to be caused such recipient if the recipient is known at the time of commencement of movement of ods.
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 goodsare transportedby railways orbyair or by vessel.
(4 (E] Upon generation ofthe e-waybill on the commonportal, a unique e-way bill number BN) shall be made available to the supplier, the recipient and the transporter on the commonportal.
(5) Anytransporter transferring goods from one conveyance to another. in the course of tralnsit shall, before such transfer and further movement of goods, update the details:of conveyance in the e-waybill on the commonportal in FORM GST EWB-01:
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Provided that where the goods are transported for a distance of less than ten metres within the State from the place ofbusiness ofthe transporterfinally to the place of business of the consignee, the details of conveyance maynotbe updated in the e-waybill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule(1), Ww. re 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 co «+.
G q ac cq G m signmentelectronically on the common portal and a consolidated e-way bill in FORM ST EWB-02maybe generated by him on the said commonportal prior to the movement of goods.
) Where the consignor or the consignee has not generated FORM GST EWB-01 in cordance with the provisions of sub-rule (1) and the value of goods carried in the veyance is more than fifty thousand rupees, the transporter shall generate FORM STEWB-01 onthebasis of invoice orbill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movementofgoods.
(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 mayutilize the same for fulmishing details in FORM GSTR-1:
Provided thatwhen the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e Ail is available.
qeayer waa, feat 7 faa 2017 970 (3)
(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-waybill, the e-waybill may be cancelled electronically on the common portal, either directly or through a b a - Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way ill:
Provided that an e-waybill cannot be cancelled if it has been verified in transit in ceordance with the provisionsofrule 138B.
(10) An c-waybill 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 goodshave to be transported, as mentioned in column(2) of the said table :
Table Sri no. Distance Validity period
(1) (2) (3)
1. Upto 100 km . . One day
2. For every 100 km orpart thereof thereafter One additional day
Provided that the Commissioner may, by notification, extend the validity period of eway bill for certain categories of goods as may be specified therein:
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Provided further that where, under circumstances of an exceptional nature, the goods ot be transported within thevalidity period of e-waybill, the transporter may generate anather e-waybill after updating the details in Part B ofFORM GSTEWB-01.
Explanation.—Forthe purposesofthis rule, the “relevant date” shall mean the date on which the|e-waybill has been generated and theperiod of validity shall be counted from thetimeat - which the e-waybill has been generated and each day shall be counted as twenty-four hours.
aA (11) The details of e-waybill generated under sub-rule (1) shall be madeavailable to the on s;
recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-waybill.
(12) Wherethe recipient referred to in sub-rule (11) does not communicate his acceptance of rejection within seventy two hoursof the details being made available to him on the commonportal, 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 prvices Tax rules of any other State 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 beingtransported are specified in Annexure, 970 (4) Reger wuss, fete 7 faarat 2017
(b) where the goodsare being transported by a non-motorised conveyance;
(c) where the goodsare being transported from theport, airport, aircargo complex and land customsstation to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect ofmovementofsuch goods and within such areas in a state and for _ values not exceeding such amount as the commissioner ofstate tax, in consultation with the Chief Commissionerof central tax goods, may notify.
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 ay Q) @) 1, V101 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 ofbovine animals, fresh and chilled.
8. 0202 Meatof bovine animals frozen [other than frozen and put up in unit container]
9. 0203 Meatof swine, fresh, chilled or frozen [other than frozen and putup in unit container]
10. 0204 Meatof sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] .
1]. 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 putup in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put upin unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozenand put up in unit container] . !
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] qeages wuss, feats 7 fade 2017 970 (5) 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 Chaptcr 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
211. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whetherin shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by builing 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
310. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
3il. 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 ofthese products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers;etc.
38. 0511 Semen including frozen semen
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, kohlrabi, kale and similar edible brassicas, fresh or chilled.
qeages usa, feat 7 faarat 2017 970 (6)
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
4]. 0707 Cucumbersand gherkins,fresh or chilled.
42, 0708 Leguminousvegetables, shelled or unshcllcd, 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 skinnedorsplit.
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 shclied or peeled 49| 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamianuts, 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 limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws(papayas), fresh.
35. 0808 Apples, pears and quinces,fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), | Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel ofcitrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted 61). 0902 Unprocessed greenleavesoftea 62, 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway, juniper berries [of seed quality] Heayey wea, feat 7 faaeat 2017 . 970 (7) 63, 09101110 Fresh ginger, other than in processed form 64 0910 3010 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 thosc 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, ofpotatoes [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 gumrefined split 1106 10 90], of sago orofroots 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 upin unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whetheror not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82. 1204 Linseed, whetheror not broken, of seed quality.
83. 1205 Rapeorcolza seeds, whetheror not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginousfruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86 1209 Seeds,fruit.and spores, of a kind used for sowing.
Tee ws, feats 7 faarat 2017 970 (8) 87 1210 Hopcones, fresh.
88 1211 Plants and parts of plants (including seeds and fruits), of a kind used ™ primarily in perfumcry, in pharmacy orfor insecticidal, fungicidal or similar purpose, fresh or chilled.
89, 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
901. 1213 Cereal straw and husks, unprepared, whetheror not chopped, ground, pressed orin the form ofpellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether ornot in the foriofpellets.
92. 1301 Lac and Shellac
93.{| 14049040 | Betelleaves .94.| | 1761 or 1702 | Jaggery ofall types including Cane Jaggery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Mun, flattened or beaten rice, commonly known as Chira, parched rice, commonly knownas khoi, parched paddyorrice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad
97. 1905 Bread (branded or otherwise), except pizza bread
98. 2201 Water[other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100, 2202 9090 | 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 .
193. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
194. 3002 Human Blood and its components
105. 3006 All types of contraceptives
106. 3101 All goods and organic manure [other than put‘up in unit containers and bearing a registered brand name]
107. 3304 Kajal [other than kajal pencil sticks], Kumkum,Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge,clinical waste
109. 3926 Plastic bangles 11/0. 4014 Condoms andcontraceptives 11, 4401 _| Firewoodor fuel wood
112. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
11B.| 4802/4907 | Judicial, Non-judicial stamp papers, Court fee stamps whensold by the a _ 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 ofIndia Regen wera, feat 7 faarst 2017 970 (9)
116. 4907 Cheques,lose or in book form 11/7. 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 Mapsand hydrographicor similar charts ofall kinds, including atlases, wall maps, topographical plans and globes, printed 12}. 5001 Silkworm laying, cocoon
122. 3002 Rawsilk a
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 woolor of fine or coarse animalhair
127. 52 Gandhi Topi
128. 52 Khadi yarn
129. 5303 Jute fibres, raw or processed but not spun
130. 5305 Coconut, coir fibre
131. 63 Indian National Flag
132. 6703 Humanhair, 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 driveni.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and othertools 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
139. 8803 Parts of goods of heading 8801
140. 9021 Hearingaids
141. 92 Indigenous handmade musical instruments
142.;. 9603 Muddhas madeofsarkanda and phoolbaharithadoo
143. 9609 Slate pencils and chalk sticks
144.| 96100000 Slates
145. 9803 Passenger baggage
146.; Any chapter Puja samagri namely,- ’ |) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
qi) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religiousinstitutions,
(vi) Unbranded honey
(vii) Wick for diya.
970 (10) Reger uses, feria 7 fara 2017
(viii) Roli
(ix) Kalava (Rakshasutra)
(x) _Chandantika 14/7. Liquefied petroleum gas for supply to household and non domestic cxempted category (NDEC) customers
148. Keroseneoil sold under PDS 14). Postal baggage transported by Department of Posts 150, Naturalor cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal (Chapter 71)
151. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
152. Currency
153. Used personal and household effects
154. Coral, unworked (0508) and worked coral (9601) 10, Insertion of new rule.- After the rule 138, so substituted and before the existing mle 139, the following newrulesshall be inserted, namely:- wt ’ “138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyanceshall carry—
(a) the invoice orbill ofsupply or delivery challan, as the case may be; and
(b) a copy ofthe e-waybill or the e-waybill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as maybenotified 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 producethe samefor verification by the properofficerin lieu ofthe tax invoice and such numbershall be valid for a period ofthirty days from the date of uploading.
GB 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 commonportal on the basis ofthe 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-waybiil to the Radio Frequency Identification Device prior to the movementofgoods.
(5 Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so| warrant, the Commissioner may, by notification, require the person-in-charge of conveyanceto carry the following documents instead of the e-waybill-
(a) tax invoiceor bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way ofsupply.
138B. Verification of documents and conveyances.-(1) The Commissioner or an officer empowered byhim in this behalfmay authorise the properofficer to intercept any conveyance to verify the e-waybill or the e-waybill number in physical form forall inter-State and intra- State movementof goods.
(2) The Commissionershall get Radio Frequency Identitication Device readersinstalled at places where the verification of movement of goods is required to be carried out and verification of movementof vehicles shall be done through such device readers where the eway bill has been mapped with the said device.
(3) The physical verification of conveyancesshal! be carried out by the proper officer as authorised by the Commissioneror 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 officer after obtaining necessary approval ofthe Commissioneroran officer authorised by him in this behalf.
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meget usa, feat 7 faarat 2017 970 (11)
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 HORM GST EWB-03shall 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 in any other State, no further physical verification of the said conveyanceshall be carried out again in the State, unless a pecific information relating to evasion of tax is made available subsequently.
“ o H B8D. Facility for uploading information regarding detention of vehicle.-Where a phicle has been intercepted and detained for a period exceeding thirty minutes, the ansporter may upload the said information in FORM GST EWB-04 on the common portal.”; sO l. Substitution of Form GST ENR-01,- the existing FORM GST ENR-01 appendedto the said rules shall be substituted by the following, namely :- g o < o m “Form GST ENR-01 [See Rule 58(1)] Application for Enrolment undersection 35 (2) [onlyfor un-registeredpersons]
1. Name of the State
2.| (a) Legal name
(b) Trade Name,if any (© PAN
(d) Aadhaar(applicable in case of proprietorship concerns only)
3.| Type of enrolment
(i)|Warehouse or Depot (ii) Godown
(iii) Transport services (iv) Cold Storage
4.| Constitution of Business (Please Select the Appropriate) Gi — Proprietorship or HUF (it) Partnership
(iti) Company (iv) Others
5. ||Particulars of Principal Place of Business
(a)| Address ‘| Building No. or Flat No. Floor No.
970 (12) Teas tera, feat 7 Faas 2017 ¥/ |Nameofthe RoadorStreet Premises or Building City or Townor Locality or Taluka or Block Village .
District State , PIN Code Latitude Longitude
(b) Contact Information(the email address and mobile numberwill be usedfor authenticaticn) Email Address Telephone STD Mpbile Number Fax STD (c}_ Nature ofpremises Own | 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 I on behalf ofthe holder ofAadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax Network”to obtain my details from ULDAIfor the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be usedfor validating identity of the Aadhaarholder and will be shared with Central Identities Data Repository onlyfor the purpose ofauthentication.
8. List of documents uploaded (Identity and address proof)
9. Verification { hereby solemnly affirm and declare that the information given herein aboveis true and correct to‘the best ofmy knowledge and belief and nothing has been concealed therefrom.
Plac Signature Date: Name of Authorised Signatory e Fer Office Use:
o Enrolment no ‘Date-
12. Substitution of FORM GST RFD-01.- appendedto the said rules shall be substituted the following, namely :- Wee ws, feat 7 fear 2017 “FORM-GST-RFD-01 [See rule 89(1)] Application for Refund 970 (13) The existing form GST RFD-01 Applicable for casual or non-resident taxable person, tax deductor, tax collector, ungistered person andotherregistered taxable person) GSTIN / Temporary ID Legal Name Trade Name,if any Address Tax period From <Year><Month> To <Year><Month> (if applicable) Amount of Act Tax Interest Penalty | Fees Others ‘Total Refund Claimed Rs.) Central tax State / UT tax | Integrated tax Cess Total Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (select from drop (b) Exports of services- with paymentoftax d own) (c) Exports of goods / services- without payment of tax (accumulated ITC)
(d) On account of order Sr. | Typeoforder | Order | Order | Order Payment No. no. date Issuing reference no., if aeages wea, feain 7 fearax 2017 Authority |any
(i) Assessment
(ii) Provisional assessment
(iti) Appeal
(iv) Any other order (specify) * (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] () On account of supplies made to SEZ unit/ SEZ Geveloper (with paymentof tax)
(g) On account of supplies made to SEZ unit/ SEZ developer (without paymentoftax)
(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) Q@) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k) Excess paymentoftax, if any 63) Anyother(specify) Details of Bank Name of Address of IFSC Type of |- Account No.
account bank branch account Whether Self-Declaration filed by Applicant u/s54(4), Yes No if applicable Hee usa, feats 7 faarst 2017 970 (15) ~ DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subjeci 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 om y, efund of the integrated tax paid on supplies in respect of which refundis 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 ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.
Signature Name — Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zoneunit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered underthis refund claim.
Signature Name — Designation / Status DECLARATION [rule 89(2)(g)] .
(For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been 970 (16) Reger ways, feat 7 faatax 2017 ; * * . ~ * ; reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does nol 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)()] I (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm andcertify 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.
Signature Name — Designation / Status (This Declaration is not required to be furnished by applicants, who cre claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) ofsub-section (8) ofsection 54.)
| 10. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein aboveis true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
1/Wedeclare that no refund on this account has been received by me/us earlier.
Place Signature ofAuthorised Signatory Date . (Name) Designation/ Status Hee ass, fetes 7 fade 2017 970 (17) v! Alnnexure-J Statement-1 [rule 89(5)] Refund Type: ITC accumulated dueto inverted tax structure [clause(ii) offirst proviso to section 54(3)] ( Amountin Rs.)
Turnover of Tax payable on Adjusted Net input tax Maximum refund inverted rated such inverted total turnover | credit amountto be claimed supply of goods rated supply of [(1x4+3)-2] : goods ] , 2 3 4 5 Statement- 2 [rule 89(2)(c)!_, Refund Type: Exports of services with payment oftax ( Amountin Rs.)
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 5 6 7 8 9 10 1] Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type:
Export without payment ofTax-Accumulated ITC © ( Amountia Rs.)
Sr. Na. _ 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) 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)]} “ nd Type: Export without payment of tax (accumulated ITC) — calculation ofrefund amount ( Amountin Rs.)
sfofzero rated Net input tax Adjusted total Refund amount ly of goods and credit turnover (1x2+3) setivices 1 2 3 4 970 (18) -Feqgest asa, feat 7 faarat 2017 ¥ Statement 4 [rule 89(2)(d) and 89(2)(e)] Supplies to SEZ or SEZ developer Refund Type: | Onaccount of supplies made to SEZ unit/ SEZ Developer(on payment oftax) 3 ( Amountin Rs.)
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, creditnote, (8+ 9-10) No. Date Value No. Date Taxable Ant. if any . ifany Value 1 2 3 4 5 6° 7 8 9 10 il Statement 5 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without paymentoftax) ( Amountin Rs.)
Sr. No. Invoice details Goods/ Services {Shipping bill/ Bill of export/ Endorsed (G/S) invoice no.
No. Date Value No. _ Date 4 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On accountof supplies made to SEZ unit or SEZ developer without payment of tax (accumulated ITC) ~ calculation ofrefund amount ( Amountin Rs.)
Turnover of zero rated Net input tax credit Adjusted tutul Refund amount supply of goods and , turnover , (1*2+3) services Fee Uses, feria 7 fadeat 2017 970 (19) eo , Statement-6 [rule 89(2)()] Refund Type: On account of change in POSof the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of Section 77 (1) and (2), ifany: Order No: Order Date:
( Amountin Rs.)
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 (incase| - tax tax UT Supply, tax tax UT Supply B2C) |No.|Date|Value|Taxable tax tax Value 1 2] 3 4 5 6 7° 8 9 10 11 12 13 14 15 Statement 7[rule 89(2)(k)][ Refund Type: Excess paymentoftax, if any in case of Last Return filed.
( Amountin Rs.)
x period ARN of Date of Tax Payable Ta return filing | 5 Integrated Tax Central State/ Cess return Tax UTTax 1 20 3 4 5 6 7 Annexure-2 Certificate [rule 89(2}(11)| This is to certify that in respect of the refund amounting to Rs. <<>> -------------- (in words) claimed by M/s----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed onto any other person. This certificate is based on the examination 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: Plac Date :
% 970 (20) Regen ws, feat 7 faarax 2017 ote- This Certificate is not required to be furnished by the applicant, claiming refund under clause
(a) I
1.
or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
structions — Terms used:
(a) BtoC: . 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
(i) UIN: Unique Identity Number .| Refund of excess amountavailable in electronic cash ledger can also be claimed through return or byfiling application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4, Acknowledgement in Form GST RFD-02 will be issued if the application is found completeinall respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through thi
6. | firs
7.]
$ application.
Bank account details should be as per registration data. Any change in bank details shall t be amendedinregistration particulars before quoting in the application.
Peclaration shall be filed in cases wherever required.
8. {Net input tax credit’ means input tax credit availed on inputs during the relevant period for Sta
9. 4 un sup
10.
jo n the purpose of Statement-1 and will include ITC on input services also for the purpose of ement-3A and 5A.
Adjusted total turnover’ meansthe turnoverin a State or a Union territory, as defined er clause (112) of section 2 excluding the value of exempt supplies other than zero-rated plies, during the relevantperiod.
For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR- 1 and GSTR-2.
Teme wera, feria 7 fara2017 970 (21) q . BRC or FIRCdetails will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatoryto be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability ofrefund to be claimed in case of supplies made to SEZ unit or SEZ developer without paymentoftax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. “Turnoverofzero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”;
13} Amendment in FORM GST TRAN-2.- In form GST TRAN-2 appendedtosaid rules,-
(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 deemedto be have been substituted.
14; Addition of new Forms, - After the existing Form GST CPD-02 appended tothe said rules, the following new Formsshall be added, namely:- "Form GST EWB-01 (See Rule 138) E-WayBill -PART-A A.1 |GSTIN ofRecipient A.2 |Place of Delivery A.3 |Invoice or Challan Number A.4 |Invoice or Challan Date A.5 |Value of Goods A.6 |HSN Code A.7 |Reason for Transportation A.8 |Transport Document Number
PART-B Bz | Vehicle Number 970 (22) Notes:
Reages usa, fears 7 faarat 2017 HSN Codein column A.6shall be indicated at minimum twodigit 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 financialyear.
Transport Document number indicates Goods Receipt Number or Railway Receipt Numberor AirwayBill NumberorBill of Lading Number.
Place of Delivery shall indicate the PIN Codeofplace ofdelivery.
Reasonfor Transportation shall be chosen from oneofthe 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-WayBill NumberofE-WayBills E-WayBill Number Reyer wuss, feats 7 faaeax 2017 FORM GST EWB-03 (See Rule!38C) Verification Report 970 (23) Part A Nameofthe Officer Place of inspection Timeofinspection Vehicle Number E;WayBill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Nameofperson in-chargeofvehicle Description of goods Declared quantity of goods Declared value of goods Briefdescription ofthe discrepancy Whether goods were detained?
If not, date and timeofrelease ofvehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Penalty payable Integrated tax Central tax State or UT tax Cess Details ofNotice Summary offindings Fee Uses, fetta 7 faaat 2017 970 (24) + | aa FORM GST EWB-04 (See Rule/38D) Report of detention E-WayBill Number Approximate Location | of detention Period of detention Name of Officer in- |(ifknown) charge Date Time FORM GST INV — 1 (See rule 138A) Generation of Invoice Reference Number IRN: | | Date: | Dethpils 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 Addiess State| (name and code) Type of supply — B to B supply t o to C supply >\ttracts Reverse Charge ttracts TCS GSTIN ofoperator ttracts TDS GSTIN ofTDS Authority upplies made to SEZ A A Export S D eemed export Reames usa, feria 7 faarat 2017 970 (25) \4- = Sr.
| Degefiption | HS | Qty.
| Uni | Price | Tota | Discoun Taxabl Central tax State or UT. Integrated ess No. ofGoods N t (per 1 t,ifany e value tax tax unit) | valu Rate | Amt. Rate | Amt.
| Rate | Am | Ra] A € t. te mt Freight Insurance Packing and Forwarding Chargesetc.
Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Nameofthe Signatory Designation or Status”.
By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR,Dy. Secy.
Frisch, UTART TeaTAEH, ALAIN SRT MTHS hala ARM, AaA Aix ae Tarte—2017.