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TMI BlogThe Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the words the provisions of , the words and figures section 141 or shall be inserted; 3. Substitution of rule 122.- for rule 122, the following rule. shall be substituted, namely:- 122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017 . , Substitution of rule 123.- for rule 123, the following rule shall be substituted, namely:- 123. Constitution of the Standing Committee and Screening Committee.- The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods and Services Tax Rules, 2017 . ; 5. Substitution of rule 124.- for rule 124, the following rule shall be substituted, namely:- 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017 . ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 movement of goods. Explanation 2.- The information in Part A of FORM GST EWB-01 shall be f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), Custa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, timb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 508) and worked coral (9601) 10. Insertion of new rule.- After the rule 138, so substituted and before the existing rule 139, the following new rules 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 (1), 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 ..... 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