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TMI BlogTHE UTTAR PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... zette, appoint. Amendment of rule 117 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, with effect from 07-03-2018, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following sub-clause shall be substituted, namely:- (iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period. Amendment of rule 138 3. In the said rules, for rule 138, the following rule shall be substituted namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where 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 a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways 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 trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01 , or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01 , the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), 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 in FORM GST EWB-02 maybe gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day in cases other than Over Dimensional Cargo 3. Upto 20 km One day in case of Over Dimensional Cargo 4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State for values not exceeding such amount as the Commissioner of State tax, in consultation with the Principal Chief Commissioner / Chief Commissioner of Central tax, may, subject to conditions that may be specified , notify; (e) where the goods, other than de-oiled cake, being transported, as specified in the Schedule appended to notification No. KA.NI.-2-837/XI-9(47)/17-U.P.Act-1-2017-Order-(07)-2017 dated 30-06-2017 as amended time to time. (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coral, unworked (0508) and worked coral (9601) ; Amendment of rule 138A 4. In the said rules for 138A, the following rule shall be substituted, 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 in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel. (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 uploa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. Amendment of rule 138D 7. In the said rules for 138D, the following rule shall be substituted, namely:- 138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. ; Amendment of rule FORM GST EWB-01, FORM GST EWB02, FORM GST EWB-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State (name and code) Type of supply B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) ..... 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