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TMI BlogThe Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees,- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that, the transporter on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided further that, where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01 : Provided that, the registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that, where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that, where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansporter 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 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that, where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST EWB 01 , if required. Explanation 1.- For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). (11) The details of e-way bill generated under this rule shall be made available to the,- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom or to Nepal or Bhutan. (j) Where the goods being transported are exempt from tax under notification (7/2017) No. FD 48 CSL 2017, dated 29th June 2017 published in the Karnataka Gazette Extraordinary, Part-IVA, NO.597, dated the 29th June, 2017 as amended from time to time and notification (26/2017) No. FD 48 CSL 2017, dated 21st September 2017 published in the Karnataka Gazette Extraordinary, Part-IVA, NO.896, dated the 21st September 2017 as amended from time to time. (k) Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; (l) Where the consignor of goods is Government or a local authority for transport of goods by rail. (m) Where empty cargo containers are being transported. (n) Where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation .- The facility of generation, cancellation, updation and assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill, namely:- (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. 4. Substitution of rule 138B.- For rule 138B, the following shall be substituted, namely:- 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 in physical or electronic form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTIN of Supplier A.2 Place of Dispatch A.3 GSTIN of Recipient A.4 Place of Delivery A.5 Document Number A.6 Document Date A.7 Value of Goods A.8 HSN Code A.9 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number/Defence Vehicle No./Temporary Registration No./Nepal or Bhutan Registration No. 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. Document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or Union Territory tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See rule138D) Report of detention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; 8. Amendment of FORM GST RFD-01.- In FORM GST RFD-01 of the said rules, under serial number 9, for the DECLARATION[second proviso to section 54(3)] and entries relating thereto, the following shall be substituted with effect from the date of publication of this notification in the Official Gazette, namely:- DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signatur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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