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TMI BlogThe Goa Goods and Services Tax (Sixth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 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 . ; (iv) 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. ; (v) 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 . ; (vi) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough 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 transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and husk of pulses, concentrates and additives, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 tax payers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for tax payers 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rule 138D) 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Freight Insurance Packing and Forwarding Charges etc. Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 hereby solemnly affirm and declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 GSTR-1 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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