9911796707
TMI BlogNotification of Specified Documents Required To Be Carried By Person In-Charge Of A Conveyance Carrying Any Consignment Of Goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... -06-2017 stipulated that till such time as an e-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. Whereas, the Government in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax Rules, 2017, has issued Notification No.FD 47 CSL 2017 dated 5th July 2017 specifying the documents required to be carried by the person in charge of a conveyance carrying any consignment of goods while the goods are in movement or in transit storage; Now, therefore, in exercise of the powers vested under section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), read with rule 138 of the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2017 and as approved by the Goods and Services Tax Council and in supersession of Notification number FD 47 CSL 2017 dated 5th July 2017, the following notification is issued. (1) Every regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others (2) When 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 by railways or by air or by vessel, the said person or the recipient may generate the e-way bill electronically on the common portal after furnishing vehicle number in PART-B of the said format of e-way bill. Provided 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 on the common portal: Provided also that where the goods are transported for a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te a consolidated e-way bill on the common portal prior to the movement of goods. (7) Registered supplier may utilize the information furnished in Part A of e-way bill in the format as provided in clause (1) on the notified website to furnish details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in e-way bill he shall be informed electronically, if the mobile number or the e-mail is available. (8) Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on 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 the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017). (9) An e-way bill or a consolidated e-way bill generated under this notification shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reight station for clearance by Customs. (14) The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be. (15) Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed: ( a ) Every such person shall access the common portal http: / /gst.kar.nic.in/ewavbilland create the username and password by authenticating by One Time Password (OTP). ( b ) The registered person should keep the password in proper custody. The registered persons are advised to change the password at regular intervals. ( c ) The registered person may create sub-users if required. (16) Instances of non-compliance of this notification or furnishing incorrect or incomplete information invite detention or seizure and penalty under Section 129 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017). (17) This Notification shall come into force with immedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17 210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19 301 Live fish. 20 302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21 304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22 306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23 307 Molluscs, whether in shell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41 707 Cucumbers and gherkins, fresh or chilled. 42 708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43 709 Other vegetables, fresh or chilled. 44 712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45 713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46 714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47 801 Coconuts, fresh or dried, whether or not shelled or peeled 48 801 Brazil nuts, fresh, whether or not shelled or peeled 49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68 1004 Oats [other than those put up in unit container and bearing a registered brand name] 69 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 70 1006 Rice [other than those put up in unit container and bearing a registered brand name] 71 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 1210 Hop cones, fresh. 88 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 89 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 90 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 91 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92 1301 Lac and Shellac 93 1404 90 40 Betel leaves 94 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 95 1904 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4802/4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government 114 4817/4907 Postal items, like envelope, Post card etc., sold by Government 115 48/4907 Rupee notes when sold to the Reserve Bank of India 116 4907 Cheques, lose or in book form 117 4901 Printed books, including Braille books 118 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 119 4903 Children's picture, drawing or colouring books 120 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 121 5001 Silkworm laying, cocoon 122 5002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 Slates 145 9803 Passenger baggage 146 Any chapter Puja samagri namely,- (i) 147 Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 148 Kerosene oil sold under PDS 149 Postal baggage transported by Department of Posts 150 Natural or cultured pearls and precious or semi-pre-cious stones; precious metals and metals clad with precious metal (Chapter 71) 151 Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 152 Currency 153 Used personal and household effects 154 Coral, unworked (0508) and worked coral (9601); - Notification Tax M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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