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Central Goods and Services Tax (Sixth Amendment) Rules, 2017
August, 31st 2017

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 27 /2017 – Central Tax

New Delhi, the 30thAugust, 2017

 G.S.R. 1121 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 (Sixth Amendment) Rules, 2017. 

(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 (hereafter in this notification referred to as the principal rules), -

(i) for rule 138, the following 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 in Part A of FORM GST  EWB-01, electronically, on the common portal.

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

(3)   Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter 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 or, 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:

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 less than ten kilometres 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 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 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 or Union territory 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-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 FORM GST EWB-01 in accordance 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 GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

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

 Provided that when 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 email 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, 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) of the said Table:

Table

Sr. no.

Distance

Validity period

(1)

(2)

(3)

1.

Upto 100 km

One day

2.

For every 100 km or part 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:

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

Explanation.-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 twenty-four hours.

(11)   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 rejection of the consignment covered by the e-way bill.

(12)   Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, 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 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, air cargo complex and land 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 (14) of rule 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.No.

Chapter orHeading or Sub-heading or Tariff item

Description of Goods

(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]

11.

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]

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and 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]

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

21.

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

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.

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.

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 limonum) 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, 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 of citrus fruit or melons (including watermelons), fresh.

59.

9

All goods of seed quality 

60.

0901

Coffee beans, not roasted

61.

0902

Unprocessed green leaves of tea

62.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

63.

0910 11 10

Fresh ginger, other than in processed form

64.

0910 30 10

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

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 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.

87.

1210

Hop cones, fresh.

88.

1211

Plants and parts of plants (including 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.

1404 90 40

Betel leaves

94.

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

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.

2202 90 90

Tender coconut water other than put up in unit container and bearing a registered brand name

101.

2302, 2304,

2305, 2306,

2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of 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 IS specification No.5470 : 2002

104.

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

110.

4014

Condoms and contraceptives

111.

4401

Firewood or fuel wood

112.

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

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.

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

Human hair, dressed, thinned, bleached or otherwise worked

133.

6912 00 40

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 and 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.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

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 phool bahari jhadoo

143.

9609

Slate pencils and chalk sticks

144.

9610 00 00

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);

(iii) Wooden khadau;

(iv) Panchamrit, 

(v) Vibhuti sold by religious institutions, 

(vi) Unbranded honey

(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 

154.

 

Coral, unworked (0508) and worked coral (9601);

(ii) in the principal rules, after rule 138, the following shall be inserted, 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 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.

(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 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.  

 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered 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 intraState 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 eway 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 officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.

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 in any other State, no further physical verification of the said conveyance shall be carried out again in theState, unless a specific information relating to evasion of tax is made available subsequently. 

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.

FORM GST EWB-01

(See rule 138)

E-Way Bill

PART-A

 

A.1

GSTIN of Recipient

 

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

 

B.

Vehicle Number

 

Notes:

1. 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.

2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.

3. Place of Delivery shall indicate the PIN Code of place of delivery.

4. 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

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

 

Invoice or Challan or Bill Date

 

Invoice or Challan or Bill 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 UT tax

 

    Cess

 

Penalty payable

 

Integrated tax

 

Central tax

 

State or UT 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 

 

 

Sr. No.

Description of Goods

HS N

Qty.

Unit

Price  (per unit)

Total value

Discount, if any

Taxable value

Central tax

State or UT tax

Integrated  tax

Cess

Rate

Amt.

Rate

Amt.

Rate

Amt.

Rate 

Amt.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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”;

(iii) in the principal rules to FORMS, -

I.   with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-

“FORM GST ENR-01

[See rule 58(1)]

Application for Enrolment under section 35 (2)

[only for un-registered persons]

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 or Depot

 

(ii) 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

Premises or Building

 

Road or Street

 

City or Town or Locality or Village

 

Taluka or Block

 

District

 

 

 

State

 

PIN Code

 

Latitude

 

Longitude

 

(b)

Contact Information (the email address and mobile number will be used for authentication)

Email Address

 

Telephone

STD

 

Mobile Number

 

Fax 

STD

 

(c)

Nature of premises

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 of the holder of Aadhaar number 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)

9. Verification

I hereby 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:   

Date:  

Signature

 Name of Authorised Signatory

For Office Use:

Enrolment no

Date-                                                                    ”.

 

II. with effect from the 1st 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 or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person)

1.

GSTIN / Temporary ID

 

2.

Legal Name

 

3.

Trade Name, if any

 

4. 

Address 

 

 

 

 

5.

Tax period 

(if applicable)

         From          To            

 

6.

Amount of

Refund Claimed

(Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central tax

 

 

 

 

 

 

State / UT

tax

 

 

 

 

 

 

Integrated tax

 

 

 

 

 

 

Cess

 

 

 

 

 

 

Total 

 

 

 

 

 

 

7.

Grounds of refund claim (select from 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 (accumulated ITC)

(d)

On account of order 

Sr.

No.

Type of order 

Order no.

Order date

Order

Issuing

Authority

Payment reference

no.,    if any

(i)

Assessment

 

 

 

 

(ii)

Provisional assessment

 

 

 

 

(iii)

Appeal

 

 

 

 

(iv)

Any    other

order (specify)

 

 

 

 

(e)

ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(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

(l)

Any other (specify)

8.

Details of Bank account

Name of bank

Address    of branch

IFSC

Type    of

account 

Account No.

 

 

 

 

 

9.

Whether Self-Declaration filed by Applicant u/s 54(4), if applicable

 

__ Yes                               ___No

 

  

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 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 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 Zone unit /the Special Economic 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)(g)]

(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 period 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)(l)]

I ____________________ (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. 

 

Signature

Name –

Designation / Status

 

(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 sub-section (8) of section 54.)

 

 

10. Verification

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 therefrom. 

I/We declare that no refund on this account has been received by me/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 [clause (ii) of first proviso to section 54(3)]

                                        (Amount in Rs.)

Turnover of inverted rated supply of goods

Tax payable on such inverted  rated supply of goods

Adjusted total turnover 

Net input tax credit

Maximum refund amount to be claimed [(1×4÷3)-2]

1

2

3

4

5

 

 

 

 

 

 

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.

Invoice details

Integrated tax

BRC/ FIRC

Integrated tax involved in debit note, if any

 Integrated tax involved in credit note, if any

Net Integrated tax (6+9 - 10)

No.

Date

Value

Taxable value

Amt.

No.

Date

1

2

3

4

5

6

7

8

9

10

11

 

 

 

 

 

 

 

 

 

 

 

 

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type:Export without payment of tax (accumulated ITC)

                                        (Amount in Rs.)

Sr.  No.

 

Invoice details

Goods/

Services 

(G/S)

Shipping bill/ Bill of export

EGM Details

BRC/ FIRC

No.

Date

Value

Port code 

No.

Date

Ref No.

Date

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

                                (Amount in Rs.)

Turnover of zero rated supply of goods and services

Net input tax credit

Adjusted total turnover 

Refund amount  (1×2÷3)

1

2

3

4

 

 

 

 

 

Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

                                       (Amount in Rs.)

GSTIN of recipient

Invoice details

Shipping bill/ Bill  of export/ Endorsed invoice by SEZ

Integrated Tax

Integrated tax involved in debit note, if any

 

Integrated tax involved in credit note, if any

 

Net Integrated tax (8+ 9 –10)

 

No.

Date

Value

No.

Date

Taxable Value

Amt.

1

2

3

4

5

6

7

8

9

10

11

 

 

 

 

 

 

 

 

 

 

 

 

Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

(Amount in Rs.)

Sr.  No.

Invoice details

Goods/ Services (G/S)

Shipping bill/ Bill of export/ Endorsed invoice no.

No.

Date

Value

No.

Date

1

2

3

4

5

6

7

 

Statement-5A [rule 89(4)]

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

                                    (Amount in Rs.)

Turnover of zero rated supply of goods and services

Net input tax credit

Adjusted total turnover 

Refund amount  (1×2÷3)

1

2

3

4

 

 

 

 

 

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No:    Order Date:

(Amount in Rs.)

GSTIN/ UIN Name  (in case B2C) 

 Details of invoices covering transaction considered as intra –State / inter-State transaction earlier

 Transaction which were  held inter State / intra-State supply subsequently

Invoice details

Integrated tax

 

 Central tax

 State/ UT tax

 Cess

Place of Supply 

 

Integrated tax

 Central tax

 State/ UT tax

 Cess

Place of Supply 

 

 

No.

 Date

 Value

 Taxable 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 payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period

ARN of return 

Date of filing return

 

Tax Payable

 

Integrated tax

Central tax

State/ UT tax

Cess

    1    

2

3

4

5

6

7

 

 

 

 

 

 

 

Annexure-2

Certificate [rule 89(2)(m)]

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 on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

 Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:                             

Date:  

Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

 

Instructions –

1.  Terms used: 

(a) B to 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

(i) UIN:                       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.

4.  Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete 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 first be 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 5A.

9.  ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.

10.  For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 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.  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 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).”;

   III.    with effect from the 1st 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. 

 
 
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