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TMI BlogThe Maharashtra Goods and Services Tax (Second Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on 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 will be generated on the s ..... 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 ..... 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 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part B of 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 (59 of 1988). (11) The details of the 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 his a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision or under customs seal ; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under Finance Department Notification No. MGST. 1017/C.R.-103 (6) /Taxation-1, [No. 7/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B No. 182, dated the 29th June 2017, as amended from time to time and Finance Department Notification No. MGST. 1017/C.R.-167/Taxation-1, [No. 26/2017- State Tax (Rate)], dated the 25 th September 2017, published in the Maharashtra Government Gazette, Extraordinary Part IV-B No. 299, dated the 25th 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 the Central Government, Government of any State or a local authority for transport of goods by rail ; (m)where empty cargo containers are being transported; and (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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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 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.- (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. ; (iii) for rule 138B, the following rule shall be substituted, namely :- 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to interce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.1 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 Vehicle Registration No./Nepal or Bhutan Vehicle Registration No. Notes :- 1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of inspection Time of inspection Vehicle Number E-Way Bill Number Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... integrated tax paid on supplies in respect of which refund is claimed. Signature Name Designation / Status ; (viii) with effect the 7th March 2018, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, 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. Signature Name Designation / Status . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note: - The principal rules were published in the Maharashtra Government Gazette, Extraordinary No 170, Part IV-B dated the 22nd June 2017, vide Notification No. MGST. 1017/C.R. 90 / Taxation-1, dated 22nd June 2017, and were last amended vide Finance Department Notification No. MGST.1018/C.R. 14 / Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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