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Guidance Note on Audit of Banks 2018 edition issued by the Auditing and Assurance Standards Board
March, 12th 2018
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

                                     Government of India
                                      Ministry of Finance
                                   (Department of Revenue)
                            Central Board of Excise and Customs
                            Notification No.12/2018 ­ Central Tax


                                                          New Delhi, the 7th March, 2018
G.S.R......(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Second Amendment)
Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on such date as the
Central Government may, by notification in the Official Gazette, appoint.
2. In the Central Goods and Services Tax Rules, 2017, -

(i) with effect from the date of publication of this notification in the Official Gazette, in rule
117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted,
namely:-

       "(iii) The registered person availing of this scheme and having furnished the details of
       stock held by him in accordance with the provisions of clause (b) of sub-rule (2),
       submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such
       period as extended by the Commissioner, on the recommendations of the Council, for
       each of the six tax periods during which the scheme is in operation indicating therein,
       the details of supplies of such goods effected during the tax period;";
(ii) for rule 138, the following rule shall be substituted, namely:-

"138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees--
       (i)     in relation to a supply; or
       (ii)    for reasons other than supply; or
       (iii)   due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said
goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal
along with such other information as may be required on the common portal and a unique
number will be generated on the said portal:
        Provided that the transporter, on an authorization received from the registered person,
may furnish information in Part A of FORM GST EWB-01, electronically, on the common
portal along with such other information as may be required on the common portal and a
unique number will be generated on the said portal:

       Provided further that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an authorization received from the consignor, the
information in Part A of FORM GST EWB-01 may be furnished by such e-commerce
operator or courier agency and a unique number will be generated on the said portal:

        Provided also that where goods are sent by a principal located in one State or Union
territory to a job worker located in any other State or Union territory, the e-way bill shall be
generated either by the principal or the job worker, if registered, irrespective of the value of
the consignment:

        Provided also that where handicraft goods are transported from one State or Union
territory to another State or Union territory by a person who has been exempted from the
requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
shall be generated by the said person irrespective of the value of the consignment.

Explanation 1.­ For the purposes of this rule, the expression "handicraft goods" has the
meaning as assigned to it in the Government of India, Ministry of Finance, notification No.
32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15th
September, 2017 as amended from time to time.

Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions of section 15, declared in an invoice, a
bill of supply or a delivery challan, as the case may be, issued in respect of the said
consignment and also includes the central tax, State or Union territory tax, integrated tax and
cess charged, if any, in the document and shall exclude the value of exempt supply of goods
where the invoice is issued in respect of both exempt and taxable supply of goods.

(2) Where the goods are transported by the registered person as a consignor or the recipient
of supply as the consignee, whether in his own conveyance or a hired one or a public
conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01
electronically on the common portal after furnishing information in Part B of FORM GST
EWB-01.

(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, on the common portal, the
information in Part B of FORM GST EWB-01:

        Provided that where the goods are transported by railways, the railways shall not
deliver the goods unless the e-way bill required under these rules is produced at the time of
delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to
a transporter for transportation by road, the registered person shall furnish the information
relating to the transporter on the common portal and the e-way bill shall be generated by the
transporter on the said portal on the basis of the information furnished by the registered
person in Part A of FORM GST EWB-01:

        Provided that the registered person or, the transporter may, at his option, generate and
carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:

        Provided further that where the movement is caused by an unregistered person either
in his own conveyance or a hired one or through a transporter, he or the transporter may, at
their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the
manner specified in this rule:

        Provided also that where the goods are transported for a distance of upto fifty
kilometers within the State or Union territory from the place of business of the consignor to
the place of business of the transporter for further transportation, the supplier or the recipient,
or as the case may be, the transporter may not furnish the details of conveyance in Part B of
FORM GST EWB-01.

       Explanation 1.­ For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.

        Explanation 2.- The e-way bill shall not be valid for movement of goods by road
unless the information in Part-B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
(5).






(4)   Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.

(5)     Where the goods are transferred from one conveyance to another, the consignor or
the recipient, who has provided information in Part A of the FORM GST EWB-01, or the
transporter shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01:

        Provided that where the goods are transported for a distance of upto fifty kilometers
within the State or Union territory from the place of business of the transporter finally to the
place of business of the consignee, the details of the conveyance may not be updated in the e-
way bill.

(5A) The consignor or the recipient, who has furnished the information in Part A of FORM
GST EWB-01, or the transporter, may assign the e-way bill number to another registered or
enrolled transporter for updating the information in Part B of FORM GST EWB-01 for
further movement of the consignment:
       Provided that after the details of the conveyance have been updated by the transporter
in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has
furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign
the e-way bill number to another transporter.

(6)    After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST EWB-02 maybe generated by him on the said common portal prior to the movement of
goods.

(7)    Where the consignor or the consignee has not generated the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter, except in case of
transportation of goods by railways, air and vessel, shall, in respect of inter-State supply,
generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or
delivery challan, as the case may be, and may also generate a consolidated e-way bill in
FORM GST EWB-02 on the common portal prior to the movement of goods:

       Provided that where the goods to be transported are supplied through an e-commerce
operator or a courier agency, the information in Part A of FORM GST EWB-01 may be
furnished by such e-commerce operator or courier agency.

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to
the registered supplier on the common portal who may utilize the same for furnishing the
details in FORM GSTR-1:

       Provided that when the information has been furnished by an unregistered supplier or
an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the
mobile number or the e-mail is available.

(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way bill
may be cancelled electronically on the common portal within twenty four hours of generation
of the e-way bill:

       Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B:

        Provided further that the unique number generated under sub-rule (1) shall be valid
for a period of fifteen days for updation of Part B of FORM GST EWB-01.

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
period as mentioned in column (3) of the Table below from the relevant date, for the
distance, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
Sl. No.      Distance                                        Validity period
     (1)                         (2)                                            (3)
 1.           Upto 100 km.                                   One day in cases other than Over
                                                             Dimensional Cargo
 2.           For every 100 km. or part thereof thereafter   One additional day in cases other
                                                             than Over Dimensional Cargo
 3.           Upto 20 km                                     One day in case of Over
                                                             Dimensional Cargo
 4.           For every 20 km. or part thereof thereafter    One additional day in case of Over
                                                             Dimensional Cargo:

        Provided that the Commissioner may, on the recommendations of the Council, by
notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:

        Provided further that where, under circumstances of an exceptional nature, including
trans-shipment, the goods cannot be transported within the validity period of the e-way bill,
the transporter may extend the validity period after updating the details in Part B of FORM
GST EWB-01, if required.

Explanation 1.--For the purposes of this rule, the "relevant date" shall mean the date on
which the e-way bill has been generated and the period of validity shall be counted from the
time at which the e-way bill has been generated and each day shall be counted as the period
expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.-- For the purposes of this rule, the expression "Over Dimensional Cargo"
shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional
limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor
Vehicles Act, 1988 (59 of 1988).


(11) The details of the e-way bill generated under this rule shall be made available to the-

      (a) supplier, if registered, where the information in Part A of FORM GST EWB-01
          has been furnished by the recipient or the transporter; or

      (b) recipient, if registered, where the information in Part A of FORM GST EWB-01
          has been furnished by the supplier or the transporter,

 on the common portal, and the supplier or the recipient, as the case may be, shall
 communicate his acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, or the time of delivery of goods
whichever is earlier, it shall be deemed that he has accepted the said details.






(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services
Tax Rules of any State or Union territory shall be valid in every State and Union territory.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated--
      (a) where the goods being transported are specified in Annexure;
   (b) where the goods are being transported by a non-motorised conveyance;
   (c) where the goods are being transported from the customs port, airport, air cargo
       complex and land customs station to an inland container depot or a container freight
       station for clearance by Customs;
   (d) in respect of movement of goods within such areas as are notified under clause (d) of
       sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules
       in that particular State or Union territory;
   (e) where the goods, other than de-oiled cake, being transported, are specified in the
       Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June,
       2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
       (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to
       time;
   (f) where the goods being transported are alcoholic liquor for human consumption,
       petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
       gas or aviation turbine fuel;
   (g) where the supply of goods being transported is treated as no supply under Schedule III
       of the Act;
   (h) where the goods are being transported--
           (i) under customs bond from an inland container depot or a container freight
           station to a customs port, airport, air cargo complex and land customs station, or
           from one customs station or customs port to another customs station or customs
           port, or
           (ii) under customs supervision or under customs seal;
   (i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
   (j) where the goods being transported are exempt from tax under notification No.
       7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India,
       Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated
       the 28th June, 2017 as amended from time to time and notification No. 26/2017-
       Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of
       India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E)
       dated the 21st September, 2017 as amended from time to time;
   (k) any movement of goods caused by defence formation under Ministry of defence as
       a consignor or consignee;
   (l) where the consignor of goods is the Central Government, Government of any State
       or a local authority for transport of goods by rail;
   (m) where empty cargo containers are being transported; and
   (n) where the goods are being transported upto a distance of twenty kilometers from
       the place of the business of the consignor to a weighbridge for weighment or from
       the weighbridge back to the place of the business of the said consignor subject to
       the condition that the movement of goods is accompanied by a delivery challan
       issued in accordance with rule 55.

Explanation. - The facility of generation, cancellation, updation and assignment of e-way bill
shall be made available through SMS to the supplier, recipient and the transporter, as the case
may be.
                                         ANNEXURE
                                      [(See rule 138 (14)]


    S. No.                               Description of Goods
    (1)                                           (2)
             Liquefied petroleum gas for supply to household and non
    1.       domestic exempted category (NDEC) customers
    2.       Kerosene oil sold under PDS
    3.       Postal baggage transported by Department of Posts
             Natural or cultured pearls and precious or semi-precious stones;
             precious metals and metals clad with precious metal
    4.       (Chapter 71)
             Jewellery, goldsmiths' and silversmiths' wares and other
    5.       articles (Chapter 71)
    6.       Currency
    7.       Used personal and household effects
    8.       Coral, unworked (0508) and worked coral (9601)";

(iii) for rule 138A, the following rule shall be substituted, namely:-

"138A. Documents and devices to be carried by a person-in-charge of a
conveyance.-(1) The person in charge of a conveyance shall carry--

     (a) the invoice or bill of supply or delivery challan, as the case may be; and
     (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form
         or mapped to a Radio Frequency Identification Device embedded on to the
         conveyance in such manner as may be notified by the Commissioner:

Provided that nothing contained in clause (b) of this sub-rule shall apply in case of
movement of goods by rail or by air or vessel.

(2) A registered person may obtain an Invoice Reference Number from the common portal
by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and
produce the same for verification by the proper officer in lieu of the tax invoice and such
number shall be valid for a period of thirty days from the date of uploading.

(3) Where the registered person uploads the invoice under sub-rule (2), the information in
Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis
of the information furnished in FORM GST INV-1.

(4) The Commissioner may, by notification, require a class of transporters to obtain a unique
Radio Frequency Identification Device and get the said device embedded on to the
conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the
movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so
warrant, the Commissioner may, by notification, require the person-in-charge of the
conveyance to carry the following documents instead of the e-way bill
       (a) tax invoice or bill of supply or bill of entry; or
       (b) a delivery challan, where the goods are transported for reasons other than by way
       of supply.";

(iv) for rule 138B, the following rule shall be substituted, namely:-

"138B. Verification of documents and conveyances.- (1) The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept any
conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-
State movement of goods.

(2) The Commissioner shall get Radio Frequency Identification Device readers installed at
places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where the e-
way bill has been mapped with the said device.

(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
        Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other officer after
obtaining necessary approval of the Commissioner or an officer authorised by him in this
behalf.";

(v) for rule 138C, the following rule shall be substituted, namely:-

"138C. Inspection and verification of goods.- (1) A summary report of every inspection of
goods in transit shall be recorded online by the proper officer in Part A of FORM GST
EWB-03 within twenty four hours of inspection and the final report in Part B of FORM
GST EWB-03 shall be recorded within three days of such inspection.

(2) Where the physical verification of goods being transported on any conveyance has been
done during transit at one place within the State or Union territory or in any other State or
Union territory, no further physical verification of the said conveyance shall be carried out
again in the State or Union territory, unless a specific information relating to evasion of tax is
made available subsequently.";

(vi) for rule 138D, the following rule shall be substituted, namely:-

"138D. Facility for uploading information regarding detention of vehicle.-Where a
vehicle has been intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.";
(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM
GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-


                                  "FORM GST EWB-01
                                       (See rule 138)

                                        E-Way Bill

                E-Way Bill No.                          :
                E-Way Bill date                         :
                Generator                               :
                Valid from                              :
                Valid until                             :
                PART-A
                A.1         GSTIN of Supplier
                A.2         Place of Dispatch
                A.3         GSTIN of Recipient
                A.4         Place of Delivery
                A.5         Document Number
                A.6         Document Date
                A.7         Value of Goods
                A.8         HSN Code
                            Reason for
                A.9         Transportation
                PART-B
                            Vehicle Number for
                B.1         Road
                            Transport Document
                            Number/Defence
                            Vehicle No./
                            Temporary Vehicle
                            Registration
                            No./Nepal or Bhutan
                            Vehicle Registration
                B.2         No.

Notes:

   1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers
      having annual turnover upto five crore rupees in the preceding financial year and at
      four digit level for taxpayers having annual turnover above five crore rupees in the
      preceding financial year.

   2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of
   Entry.

3. Transport Document number indicates Goods Receipt Number or Railway Receipt
   Number or Forwarding Note number or Parcel way bill number issued by railways or
   Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.






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

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

7. Reason for Transportation shall be chosen from one of the following:-

    Code         Description
    1            Supply

    2            Export or Import

    3            Job Work

    4            SKD or CKD

    5            Recipient not known

    6            Line Sales

    7            Sales Return

    8            Exhibition or fairs

    9            For own use

     0           Others
                                  FORM GST EWB-02
                                        (See rule 138)

                                 Consolidated E-Way Bill


                         Consolidated E-Way Bill No.       :
                         Consolidated E-Way Bill Date      :
                         Generator                         :
                         Vehicle Number                    :
                  Number of E-Way Bills




                                      E-Way Bill Number




                                  FORM GST EWB-03
                                    (See rule138C)
                                   Verification Report
Part A

Name of the Officer

Place of inspection

Time of inspection

Vehicle Number

E-Way Bill Number

Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry date

Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry Number

Name of person in-charge of vehicle
Description of goods

Declared quantity of goods

Declared value of goods

Brief description of the discrepancy

Whether goods were detained?

If not, date and time of release of vehicle

Part B

Actual quantity of goods

Actual value of the Goods

Tax payable

         Integrated tax

         Central tax

         State or Union territory tax

         Cess

Penalty payable

         Integrated tax

         Central tax

         State or Union territory tax

         Cess

Details of Notice

         Date

         Number

         Summary of findings
                                    FORM GST EWB-04
                                      (See rule138D)
                                     Report of detention

           E-Way Bill Number
           Approximate Location of
           detention

           Period of detention

           Name of Officer in-charge     (if known)

           Date
           Time


                                   FORM GST INV ­ 1
                                      (See rule 138A)
                          Generation of Invoice Reference Number

IRN:                                                             Date:

Details of Supplier

GSTIN

Legal Name

Trade name, if any

Address

Serial No. of Invoice

Date of Invoice


                         Details of Recipient (Billed to)   Details of Consignee (Shipped to)

GSTIN or UIN, if
available

Name

Address

State (name and code)
Type of supply ­

                        B to B supply

                        B to C supply

                        Attracts Reverse Charge

                        Attracts TCS            GSTIN of operator

                        Attracts TDS            GSTIN of TDS Authority

                        Export

                        Supplies made to SEZ

                        Deemed export




      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";
(viii) with effect from the date of publication of this notification in the Official Gazette, in
FORM GST RFD-01, for the DECLARATION [second proviso to section 54(3)], the
following shall be substituted, namely:-

                     "DECLARATION [second proviso to section 54(3)]
   I hereby declare that the goods exported are not subject to any export duty. I also declare
   that I have not availed any drawback of central excise duty/service tax/central tax on
   goods or services or both and that I have not claimed refund of the integrated tax paid on
   supplies in respect of which refund is claimed.
   Signature
   Name ­
   Designation / Status";



(ix) with effect from the date of publication of this notification in the Official Gazette, in
FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the
following shall be substituted, namely:-

                     "DECLARATION [second proviso to section 54(3)]
   I hereby declare that the goods exported are not subject to any export duty. I also declare
   that I have not availed any drawback of central excise duty/service tax/central tax on
   goods or services or both and that I have not claimed refund of the integrated tax paid on
   supplies in respect of which refund is claimed.
   Signature
   Name ­
   Designation / Status".


                                                                    [F. No. 349/58/2017-GST]


                                                                      (Dr. Sreeparvathy S.L.)
                                                  Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017,
published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide
notification No. 3/2018-Central Tax, dated the 23rd January, 2018, published vide number
G.S.R 52(E), dated the 23rd January, 2018.

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