Notification of Specified Documents Required To Be Carried By Person In-Charge Of A Conveyance Carrying Any Consignment Of Goods. - NO. FD 47 CSL 2017 - Karnataka SGST

GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION [NO. FD 47 CSL 2017], Bengaluru dated: 06-09-2017 Whereas, the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) has been enacted and published in Karnataka Gazette dated 27th June 2017 to make a provision for levy and collection of tax on intra-State supply of goods or services or both and the matters connected therewith or incidental thereto; and Whereas, section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act27 of 2017) provides that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed; and Whereas, rule 138 of the Karnataka Goods and Services Tax Rules, 2017, published in Karnataka Gazette vide Notification No. FD 47(4) CSL 2017 dated 29-06-2017 stipulated that till such time as an e-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. Whereas, the Government in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax Rules, 2017, has issued Notification No.FD 47 CSL 2017 dated 5th July 2017 specifying the documents required to be carried by the person in charge of a conveyance carrying any consignment of goods while the goods are in movement or in transit storage; Now, therefore, in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 and as approved by the Goods and Services Tax Council and in supersession of Notification number FD 47 CSL 2017 dated 5th July 2017, the following notification is issued. (1) Every registered person for movement of goods in relation to a supply or for reasons other than supply or inward supply from un-registered persons or due to inward supply from outside the State whose supply value exceeds fifty thousand rupees shall, before commencement of such movement, furnish information in Part A relating to the said goods electronically, in the format, i.e., 'e-way bill' in the common portal http://gst.kar.nic.in/ewaybill before the movement of goods containing the following particulars; 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 (2) When 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 electronically on the common portal after furnishing vehicle number in PART-B of the said format of e-way bill. 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 on the common portal: Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may at his option furnish the vehicle number as provided in PART-B. Explanation 1.-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 knowm at the time of commencement of the movement of goods. Explanation 2.-The information in Part A of e-way bill 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. 3. 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. 4. 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 the e-way bill. Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. 5. After e-way bill has been generated, 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 maybe generated by him on the said common portal prior to the movement of goods in the following format; Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number (6) Where the consignor or the consignee has not generated e-way bill and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate e-way bm in the format as provided clause (1) 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 on the common portal prior to the movement of goods. (7) Registered supplier may utilize the information furnished in Part A of e-way bill in the format as provided in clause (1) on the notified website to furnish details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in e-way bill he shall be informed electronically, if the mobile number or the e-mail is available. (8) Where an e-way bill has been generated, 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 the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017). (9) An e-way bill or a consolidated e-way bill generated under this notification 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 e-way 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 e-way bill. Explanation.-For the purposes of this notification, 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. (10) The details of e-way bill generated under this notification 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. (11) Where the recipient referred to clause (10)above 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. (12) The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (13) Notwithstanding anything contained in this notification, 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. (14) The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be. (15) Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed: ( a ) Every such person shall access the common portal http: / /gst.kar.nic.in/ewavbilland create the username and password by authenticating by One Time Password (OTP). ( b ) The registered person should keep the password in proper custody. The registered persons are advised to change the password at regular intervals. ( c ) The registered person may create sub-users if required. (16) Instances of non-compliance of this notification or furnishing incorrect or incomplete information invite detention or seizure and penalty under Section 129 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017). (17) This Notification shall come into force with immediate effect. S. No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1 101 Live asses, mules and hinnies 2 102 Live bovine animals 3 103 Live swine 4 104 Live sheep and goats 5 105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6 106 Other live animal such as Mammals, Birds, Insects 7 201 Meat of bovine animals, fresh and chilled. 8 202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9 203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 10 204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11 205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12 206 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] 13 207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14 208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15 209 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] 16 209 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] 17 210 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%] 19 301 Live fish. 20 302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21 304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22 306 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. 23 307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24 308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25 401 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 26 403 Curd; Lassi; Butter milk 27 406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 28 407 Birds' eggs, in shell, fresh, preserved or cooked 29 409 Natural honey, other than put up in unit container and bearing a registered brand name 30 501 Human hair, unworked, whether or not washed or scoured; waste of human hair 31 506 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. 33 511 Semen including frozen semen 34 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35 701 Potatoes, fresh or chilled. 36 702 Tomatoes, fresh or chilled. 37 703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38 704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39 705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40 706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41 707 Cucumbers and gherkins, fresh or chilled. 42 708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43 709 Other vegetables, fresh or chilled. 44 712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45 713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46 714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47 801 Coconuts, fresh or dried, whether or not shelled or peeled 48 801 Brazil nuts, fresh, whether or not shelled or peeled 49 802 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 50 803 Bananas, including plantains, fresh or dried 51 804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 52 805 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. 53 806 Grapes, fresh 54 807 Melons (including watermelons) and papaws (papayas), fresh. 55 808 Apples, pears and quinces, fresh. 56 809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57 810 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. 58 814 Peel of citrus fruit or melons (including watermelons), fresh. 59 9 All goods of seed quality 60 901 Coffee beans, not roasted 61 902 Unprocessed green leaves of tea 62 909 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) 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-pre-cious 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);