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6th amendment to CGST rules (E-Way bill)

CA Anuj Agrawal 
on 08 September 2017

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• Amendment will be called as - SIXTH AMENDMENT to CGST RULES 2017

• Amendment effective from - Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint

• Major amendment related to -

1) E-Way bill rules & forms notified,
2) FORM GST ENR-01 notified as per rule 58
3) Form GST- RFD -01 substituted with instructions added

Author notes about amendments in brief:

1) E-Way bill rules & forms notified,

Information to be furnished prior to commencement of movement of goods and generation of e-way bill - Rule 138

• FORM GST EWB -01Part A to be filled by the REG person who causes movement,

• FORM GST EWB -01Part B either by above or by transporter on common portal,

• Amount of consignment if >INR 50 K then FORM GST EWB -01 is mandatory,

• If the distance is less than 10 KM within the state then FORM GST EWB -01 is not mandatory,

• UNREG supplier make supply to REG then REG will the obligation of these rules will be on recipient of the supplies

• Even transferring goods from one conveyance to another then the details to be updated on the FORM GST EWB -01,

• Consolidated consignment cases can be done using FORM GST EWB -02,

• Validity of the e-way bill will be one day for distance upto 100 KM & additional one day for distance over 100 KM,

• ANNEXURE which has over 154 category (essential goods e.g. fruits, vegetables etc are exempt) of items on which E-way bill rules will NOT be applied,

• Also the e-way rules will not apply on where the goods are being transported by a non-motorized conveyance & where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and  in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Documents and devices to be carried by a person-in-charge of a conveyance.- Rule 138A

• Conveyance in charge will carry bill of supply/ invoice/ delivery challan as the case may be along with e-way bill,

• FORM GST INV-01 may be used by getting invoice reference number which can be used in lieu of tax invoice and will be valid for 30 days,

Verification of documents and conveyances- Rule 138B

• Proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra state movement of goods,

• Radio Frequency Identification Device (RFID) can also be used if required,

• Commissioner may authorize upon receiving any information about evading tax for verification

Inspection and verification of goods.- Rule 138C

• Online summary report to be filed using FORM GST EWB-03 ,

Facility for uploading information regarding detention of vehicle.-Rule 138D

• 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.

Reason for Transportation shall be chosen from one of the following:

1) Supply
2) Export or Import
3) Job Work
4) SKD or CKD
5) Recipient not known
6) Line Sales
7) Sales Return
8) Exhibition or fairs
9) For own use
10) Others

2) FORM GST ENR-01 notified as per rule 58

Records to be maintained by owner or operator of godown or warehouse and transporters.-

Rule 58 (1) -Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.  Hence FORM GST ENR-01 now notified.

3) Form GST- RFD -01 substituted with instructions added

FORM GST- RFD-01 has been substituted with some more instructions/ guidances among which some of the them are worth to be noted as mentioned below-

 Claim of refund on export of goods with payment of IGST shall not be processed through this application

 Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application,

• 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,

• Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value

 Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

For reading full text of the notification please refer the link -
Click here


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