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27/2017-Central Tax,dt. 30-08-2017 – Seeks to further amend the CGST Rules, 2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 Notification No.27 /2017 – Central Tax

 

New Delhi, the 30thAugust, 2017

 

  • ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
    • These rules  may  be  called  the  Central  Goods  and  Services  Tax  (Sixth Amendment) Rules, 2017.
    • 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.
  1. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), –
    • for rule 138, the following 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 value exceeding fifty thousand rupees—

  • in relation to a supply; or
  • for reasons other than supply; or
  • due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

  • 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 by railways or by air or by vessel, the said person or the recipient may 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.
  • 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 in Part B of FORM GST EWB-01 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, 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 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 less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.

  • Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
  • Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

Provided that where the goods are transported for a distance of less than ten kilometres within 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 conveyance may not be updated in the e-way bill.

  • 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 generated by him on the said common portal prior to the movement of
  • Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate 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.

 

  • The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e- mail is available.

  • Where an e-way bill has been generated under this rule, 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 rule 138B.

  • An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

Table

 

Sr. no.DistanceValidity period
(1)(2)(3)
1.Upto 100 kmOne day
2.For every 100 km or part thereof thereafterOne additional day

 

Provided that the Commissioner may, by notification, extend the validity period of e- way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.—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 twenty-four hours.

  • The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way
  • Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

 

  • The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union
  • Notwithstanding anything contained in  this  rule,  no  e-way bill  is  required to  be generated—
    • where the goods being transported are specified in Annexure;
    • where the goods are being transported by a non-motorised 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.

Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.

ANNEXURE

[(See rule 138 (14)]

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
1.0101Live asses, mules and hinnies
2.0102Live bovine animals
3.0103Live swine
4.0104Live sheep and goats
5.0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.0106Other live animal such as Mammals, Birds, Insects
7.0201Meat of bovine animals, fresh and chilled.
8.0202Meat of bovine animals frozen [other than frozen and put up in unit container]
9.0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10.0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11.0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

 

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
14.0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.0210Meat 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
18.3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.0301Live fish.
20.0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.0304Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22.0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23.0307Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25.0401Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.0403Curd; Lassi; Butter milk
27.0406Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.0407Birds’ eggs, in shell, fresh, preserved or cooked
29.0409Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name
30.0501Human hair, unworked, whether or not washed or scoured; waste of human hair
31.0506All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.0511Semen including frozen semen

 

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
34.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.0701Potatoes, fresh or chilled.
36.0702Tomatoes, fresh or chilled.
37.0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.0704Cabbages, cauliflowers, kohlrabi, kale and  similar edible brassicas, fresh or chilled.
39.0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.0707Cucumbers and gherkins, fresh or chilled.
42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.0709Other vegetables, fresh or chilled.
44.0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.0713Dried leguminous vegetables, shelled, whether or not skinned or split.
46.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47.0801Coconuts, fresh or dried, whether or not shelled or peeled
48.0801Brazil nuts, fresh, whether or not shelled or peeled
49.0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.0803Bananas, including plantains, fresh or dried
51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.0806Grapes, fresh
54.0807Melons (including watermelons) and papaws (papayas), fresh.
55.0808Apples, pears and quinces, fresh.
56.0809Apricots, cherries,  peaches (including nectarines),  plums  and sloes, fresh.
57.0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

 

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
58.0814Peel of citrus fruit or melons (including watermelons), fresh.
59.9All goods of seed quality
60.0901Coffee beans, not roasted
61.0902Unprocessed green leaves of tea
62.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.0910 11 10Fresh ginger, other than in processed form
64.0910 30 10Fresh turmeric, other than in processed form
65.1001Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]
66.1002Rye [other than those put up in unit container and bearing a registered brand name]
67.1003Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
68.1004Oats [other than those put up in unit container and bearing a registered brand name]
69.1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.1006Rice [other than those put up in unit container and bearing a registered brand name]
71.1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.1103Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]
76.1104Cereal grains hulled
77.1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79.12All goods of seed quality
80.1201Soya beans, whether or not broken, of seed quality.
81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled

 

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
  or broken, of seed quality.
82.1204Linseed, whether or not broken, of seed quality.
83.1205Rape or colza seeds, whether or not broken, of seed quality.
84.1206Sunflower seeds, whether or not broken, of seed quality.
85.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy  seeds,  Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.1209Seeds, fruit and spores, of a kind used for sowing.
87.1210Hop cones, fresh.
88.1211Plants 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.
89.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),  clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.1301Lac and Shellac
93.1404 90 40Betel leaves
94.1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.1904Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.1905Pappad
97.1905Bread (branded or otherwise), except pizza bread
98.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.2201Non-alcoholic Toddy, Neera including date and palm neera
100.2202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name
101.2302, 2304,

2305, 2306,

2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
102.2501Salt, all types
103.2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
104.3002Human Blood and its components
105.3006All types of contraceptives

 

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
106.3101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.3825Municipal waste, sewage sludge, clinical waste
109.3926Plastic bangles
110.4014Condoms and contraceptives
111.4401Firewood or fuel wood
112.4402Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated
113.4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.4817 / 4907Postal items, like envelope, Post card etc., sold by Government
115.48 / 4907Rupee notes when sold to the Reserve Bank of India
116.4907Cheques, lose or in book form
117.4901Printed books, including Braille books
118.4902Newspapers, journals  and  periodicals,  whether  or not  illustrated  or containing advertising material
119.4903Children’s picture, drawing or colouring books
120.4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.5001Silkworm laying, cocoon
122.5002Raw silk
123.5003Silk waste
124.5101Wool, not carded or combed
125.5102Fine or coarse animal hair, not carded or combed
126.5103Waste of wool or of fine or coarse animal hair
127.52Gandhi Topi
128.52Khadi yarn
129.5303Jute fibres, raw or processed but not spun
130.5305Coconut, coir fibre
131.63Indian National Flag
132.6703Human hair, dressed, thinned, bleached or otherwise worked
133.6912 00 40Earthen pot and clay lamps
134.7018Glass bangles (except those made from precious metals)
135.8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136.8445Amber charkha
137.8446Handloom [weaving machinery]
138.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

 

 

S.

No.

Chapter or Heading or Sub-heading or Tariff itemDescription of Goods
(1)(2)(3)
139.8803Parts of goods of heading 8801
140.9021Hearing aids
141.92Indigenous handmade musical instruments
142.9603Muddhas made of sarkanda and phool bahari jhadoo
143.9609Slate pencils and chalk sticks
144.9610 00 00Slates
145.9803Passenger baggage
146.Any chapterPuja samagri namely,-

(i)           Rudraksha,   rudraksha   mala,   tulsikanthi   mala,   panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii)         Sacred thread (commonly known as yagnopavit);

(iii)       Wooden khadau;

(iv)       Panchamrit,

(v)         Vibhuti sold by religious institutions,

(vi)       Unbranded honey

(vii)     Wick for diya.

(viii)   Roli

(ix)       Kalava (Raksha sutra)

(x)         Chandantika

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-precious 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);

 

  • in the principal rules, after rule 138, the following shall be inserted, 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—

  • the invoice or bill of supply or delivery challan, as the case may be; and
  • a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

 

  • 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
  • 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.
  • 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
  • Notwithstanding anything contained 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-
    • tax invoice or bill of supply or bill of entry; or
    • a delivery challan, where the goods are transported for reasons other than by way of

 

 

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 or the e-way bill number in physical form for all inter-State and intra- State movement of goods.

  • The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e- way bill has been mapped with the said
  • The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:

Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.

138C. Inspection and verification of goods.- (1) A summary 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.

  • Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in theState, unless a specific information relating to evasion of tax is made available

 

 

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.

 

FORM GST EWB-01

(See rule 138)

E-Way Bill

 

PART-A 
A.1GSTIN of Recipient 
A.2Place of Delivery 
A.3Invoice or Challan Number 
A.4Invoice or Challan Date 
A.5Value of Goods 
A.6HSN Code 
A.7Reason for Transportation 
A.8Transport Document Number 
PART-B 
B.Vehicle Number 

Notes:

  1. HSN Code in column 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. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
  3. Place of Delivery shall indicate the PIN Code of place of
  4. Reason for Transportation shall be chosen from one of the following:

 

Code        Description

 

  • Supply
  • Export or Import
  • Job Work
  • SKD or CKD
  • Recipient not known
  • Line Sales
  • Sales Return
  • Exhibition or fairs
  • For own use
  • Others

 

 

FORM GST EWB-02

(See rule 138)

Consolidated E-Way Bill

 

Number of E-Way Bills 
E-Way Bill Number
 
 
 
 

 

FORM GST EWB-03

(See rule138C)

Verification Report

 

Part A
Name of the Officer 
Place of inspection 
Time of inspection 
Vehicle Number 
E-Way Bill Number 
Invoice or Challan or Bill Date 
Invoice or Challan or Bill 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 
Central tax 
State or UT tax 
Cess 
Penalty payable 
Integrated tax 
Central tax 
State or UT tax 
Cess 
Details of Notice 
Date 
Number 

 

 

 

FORM GST EWB-04

(See rule138D)

 

 

Report of detention

 

E-Way Bill Number 
Approximate   Location of detention 
Period of detention 
Name   of   Officer   in- charge(if known)
Date 
Time 

 

FORM GST INV – 1

(See rule 138A)

Generation of Invoice Reference Number

 

IRN: Date: 
Details of Supplier
GSTIN 
Legal Name 
Trade name, if any 
Address 
Serial No. of Invoice 
Date of Invoice 
 Details of Recipient (Billed to)Details of Consignee (Shipped to)
GSTIN or UIN, if available  
Name  
Address  
State (name and code)  
Type of supply
 B to B supply
 B to C supply
 Attracts Reverse Charge
 Attracts TCSGSTIN of operator 
 Attracts TDSGSTIN of TDS Authority 
 Export
 Supplies made to SEZ
 Deemed export

 

Sr.

No.

Description of GoodsHS NQty.Uni tPrice (per unit)Tota l valu eDiscoun t, if anyTaxabl e valueCentral taxState or UT taxIntegrated taxCess
RateAmt.RateAmt.RateAm t.Ra teA

mt

.

                 
                 
                 
 Freight           
 Insurance           
 Packing and Forwarding Charges etc.           
Total           
Total Invoice Value (In figure)    
Total Invoice Value (In Words) 

 

Signature

Name of the Signatory Designation or Status”;

 

  • in the principal rules to FORMS, –

 

  1. with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-

 

 

 

“FORM GST ENR-01

[See rule 58(1)]

Application for Enrolment under section 35 (2)

[only for un-registered persons]

 

1.Name of the State 
2.(a) Legal name 
 (b) Trade Name, if any 
(c) PAN 
(d) Aadhaar (applicable in case of proprietorship concerns only) 
3.Type of enrolment
(i) Warehouse or Depot (ii) Godown 
(iii) Transport services (iv) Cold Storage 
4.Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF (ii) Partnership 
(iii) Company (iv) Others 
5.Particulars of  Principal Place of Business
(a)Address
Building No. or Flat No. Floor No. 
Name of the Premises or Building Road or Street 
City or Town or Locality or Village Taluka or Block 
District   
State PIN Code 
Latitude Longitude 
(b)Contact Information (the email address and mobile number will be used for authentication)
Email Address TelephoneSTD 

 

 

Mobile Number FaxSTD 
(c)Nature of premises
OwnLeasedRentedConsentSharedOthers (specify)
6.Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)]
7.Consent
I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
8. List of documents uploaded (Identity and address proof)
9. Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

 

 

 

Place:                                                                                                             Signature

Date:                                                                                              Name of Authorised Signatory

For Office Use:
Enrolment noDate-                                                              ”.

 

  1. with effect from the 1stday of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-

 

“FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

 

(Applicable  for  casual  or  non-resident  taxable  person,  tax  deductor,  tax  collector,  un- registered person and other registered taxable person)

 

 

1.GSTIN /

Temporary ID

 
2.Legal Name 
3.Trade Name, if any 
4.Address 

 

   
5.Tax period

(if applicable)

From <Year><Month>       To            <Year><Month>
6.Amount of Refund Claimed (Rs.)ActTaxInterestPenaltyFeesOthersTotal
Central tax      
State   /           UT tax      
Integrated tax      
Cess      
Total      
7.Grounds of refund claim (select from drop down)(a)Excess balance in Electronic Cash Ledger
(b)Exports of services- with payment of tax
(c)Exports of goods / services- without payment of tax (accumulated ITC)
(d)On account of order
Sr.

No.

Type of orderOrder no.Order dateOrder Issuing AuthorityPayment reference no.,  if any
(i)Assessment    
(ii)Provisional assessment    
(iii)Appeal    
(iv)Any       other order

(specify)

    
(e)ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(f)On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(g)On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h)Recipient of deemed export
(i)Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
(j)Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k)Excess payment of tax, if any
(l)Any other (specify)
8.Details  of  Bank accountName of bankAddress     of branchIFSCType           of accountAccount No.
     
9.Whether Self-Declaration filed by Applicant u/s 54(4), if applicableYes                             No

 

 

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 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

 

 

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

 

Signature Name –

Designation / Status

 

 

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature Name –

Designation / Status

 

 

DECLARATION [rule 89(2)(g)]

(For recipients of deemed export)

I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.

Signature Name –

Designation / Status

 

 

 

SELF- DECLARATION [rule 89(2)(l)]

I                                       (Applicant) having GSTIN/ temporary Id ——-, solemnly affirm and certify that in respect of the refund amounting to Rs. —/ with respect to the tax, interest, or any other amount for the period from—to—-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

 

Signature Name –

Designation / Status

 

 

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

 

 

 

 

 

 

 

 

Annexure-1

 

Statement -1 [rule 89(5)]

 

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

 

Turnover of inverted rated supply of goodsTax payable on such inverted rated supply of goodsAdjusted

total turnover

Net input tax creditMaximum refund amount to be claimed [(1×4÷3)-2]
12345
     

 

Statement- 2 [rule 89(2)(c)]

 

Refund Type: Exports of services with payment of tax

 

(Amount in Rs.)

 

Sr. No.Invoice detailsIntegrated taxBRC/ FIRCIntegrated tax involved in debit note, if anyIntegrated tax involved in credit note, if anyNet Integrated tax

(6+9 – 10)

No.DateValueTaxable valueAmt.No.Date
1234567891011
           

 

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

 

Refund Type:Export without payment of tax (accumulated ITC)

 

(Amount in Rs.)

 

Sr.  No.Invoice detailsGoods/ Services (G/S)Shipping bill/ Bill of exportEGM DetailsBRC/ FIRC
No.DateValuePort codeNo.DateRef No.DateNo.Date
123456789101112
            

 

Statement- 3A [rule 89(4)]

 

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

 

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    

 

 

Statement-4 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

 

GSTIN of

recipient

Invoice detailsShipping bill/ Bill of export/ Endorsed invoice by SEZIntegrated TaxIntegrated tax involved in debit note, if anyIntegrated tax involved in credit note, if anyNet Integrated tax

(8+ 9 –

10)

No.DateValueNo.DateTaxable ValueAmt.

 

 

1234567891011
           

 

 

Statement-5 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

(Amount in Rs.)

 

Sr.  No.Invoice detailsGoods/ Services (G/S)Shipping bill/ Bill of export/ Endorsed invoice no.
No.DateValueNo.Date
1234567

 

 

Statement-5A [rule 89(4)]

 

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

 

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No:                                                                                                                                    Order Date:

(Amount in Rs.)

 

GSTIN/ UIN

 

Name

 

(in case B2C)

Details of invoices covering transaction considered as intra –State

/ inter-State transaction earlier

Transaction which were held inter State / intra-State supply subsequently
Invoice detailsIntegrated taxCentral taxState/ UT

tax

CessPlace of SupplyIntegrated taxCentral taxState/ UT

tax

CessPlace of Supply
No.DateValueTaxable Value
123456789101112131415
               

 

 

Statement-7 [rule 89(2)(k)]

 

Refund Type: Excess payment of tax, if any in case of last return filed.

 

(Amount in Rs.)

 

Tax periodARN of returnDate of filing returnTax Payable
Integrated taxCentral taxState/ UT taxCess
1234567
       

 

 

 

 

Annexure-2

Certificate [rule 89(2)(m)]

 

 

 

 

This is to certify that in respect of the refund amounting to Rs.<<>> ————– (in words) claimed by M/s—————– (Applicant’s Name) GSTIN/ Temporary ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant: Name:

Membership Number: Place:

Date:

 

Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

 

 

Instructions –

  1. Terms used:
    • B to C: From registered person to unregistered person
    • EGM: Export General Manifest

 

  • GSTIN: Goods and Services Tax Identification Number
  • IGST: Integrated goods and services tax
  • ITC: Input tax credit
  • POS: Place of Supply (Respective State)
  • SEZ: Special Economic Zone
  • Temporary ID: Temporary Identification Number
  • UIN: Unique Identity Number
  1. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing
  2. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
  3. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all
  4. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
  5. Bank account details should be as per registration Any change in bank details shall first be amended in registration particulars before quoting in the application.
  6. Declaration shall be filed in cases wherever required.

 

  1. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and
  2. ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
  3. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR- 1 and GSTR-2.
  4. 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
  5. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended
  6. Details of export made without payment of tax shall be reported in Statement-3.

 

  1. 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).
  2. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”;

 

  • with effect from the 1stday of July,2017, in “FORM GST TRAN-2”,-

 

  • in Serial 4, for the words “appointment date”, the words “appointed date” shall be substituted and shall be deemed to be have been substituted;
  • in Serial 5, for the words “credit on”, the words “credit of” shall be substituted and shall be deemed to be have been substituted.

 

 

 

[F. No. 349/58/2017-GST]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

 

 

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide G.S.R number 610 (E), dated the 19th June, 2017 and last amended vide notification No. 22/2017-Central Tax, dated the 17thAugust, 2017, published vide G.S.R number 1023(E), dated the 17th August, 2017.

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