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Govt. notifies E-Way Bill rules

August 31, 2017

CENTRAL GOODS AND SERVICES TAX (SIXTH AMENDMENT) RULES, 2017 - AMENDMENT IN FORM GST TRAN-2; SUBSTITUTION OF RULE 138, FORM GST ENR-01 & FORM GST-RFD-01 AND INSERTION OF RULES 138A, 138B, 138C & 138D

NOTIFICATION NO.27/2017-CENTRAL TAX, DATED 30-8-2017

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:—

(1)  These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2)  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.

2. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules),—

(i) 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—

(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 in Part A of FORM GST EWB-01, electronically, on the common portal.

(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 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.

(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 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.

(4) 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.

(5) 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.

(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 generated by him on the said common portal prior to the movement of goods.

(7) 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.

(8) 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.

(9) 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.

(10) 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. Distance Validity period
  (1) (2) (3)
  1. Upto 100 km One day
  2. For every 100 km or part thereof thereafter One 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.

(11) 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 bill.

(12) 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.

(13) 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 territory.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated—

(a)  where the goods being transported are specified in Annexure;
(b)  where the goods are being transported by a non-motorised conveyance;
(c)  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
(d)  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 item Description of Goods
  (1) (2) (3)
  1. 0101 Live asses, mules and hinnies
  2. 0102 Live bovine animals
  3. 0103 Live swine
  4. 0104 Live sheep and goats
  5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
  6. 0106 Other live animal such as Mammals, Birds, Insects
  7. 0201 Meat of bovine animals, fresh and chilled.
  8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
  9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
  10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
  11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
  12. 0206 Edible 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. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
  14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
  15. 0209 Pig 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. 0209 Pig 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. 0210 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. 0301 Live fish.
  20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
  21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
  22. 0306 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. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
  24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
  25. 0401 Fresh 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. 0403 Curd; Lassi; Butter milk
  27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
  28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
  29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name
  30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
  31. 0506 All 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 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
  33. 0511 Semen including frozen semen
  34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
  35. 0701 Potatoes, fresh or chilled.
  36. 0702 Tomatoes, fresh or chilled.
  37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
  38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
  39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
  40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
  41. 0707 Cucumbers and gherkins, fresh or chilled.
  42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
  43. 0709 Other vegetables, fresh or chilled.
  44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
  45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
  46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
  47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
  48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
  49. 0802 Other 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. 0803 Bananas, including plantains, fresh or dried
  51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
  52. 0805 Citrus 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. 0806 Grapes, fresh
  54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
  55. 0808 Apples, pears and quinces, fresh.
  56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
  57. 0810 Other 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.
  58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
  59. 9 All goods of seed quality
  60. 0901 Coffee beans, not roasted
  61. 0902 Unprocessed green leaves of tea
  62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
  63. 0910 11 10 Fresh ginger, other than in processed form
  64. 0910 30 10 Fresh turmeric, other than in processed form
  65. 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 bearing a registered brand name]
  73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
  74. 1102 Cereal 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. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
  76. 1104 Cereal grains hulled
  77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
  78. 1106 Flour, 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. 12 All goods of seed quality
  80. 1201 Soya beans, whether or not broken, of seed quality.
  81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
  82. 1204 Linseed, whether or not broken, of seed quality.
  83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
  84. 1206 Sunflower seeds, whether or not broken, of seed quality.
  85. 1207 Other 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. 1209 Seeds, fruit and spores, of a kind used for sowing.
  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 Puffed 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. 1905 Pappad
  97. 1905 Bread (branded or otherwise), except pizza bread
  98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
  99. 2201 Non-alcoholic Toddy, Neera including date and palm neera
  100. 2202 90 90 Tender 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 and husk of pulses, concentrates and additives, wheat bran and de-oiled cake
  102. 2501 Salt, all types
  103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
  104. 3002 Human Blood and its components
  105. 3006 All types of contraceptives
  106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
  107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
  108. 3825 Municipal waste, sewage sludge, clinical waste
  109. 3926 Plastic bangles
  110. 4014 Condoms and contraceptives
  111. 4401 Firewood or fuel wood
  112. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
  113. 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 Raw silk
  123. 5003 Silk waste
  124. 5101 Wool, not carded or combed
  125. 5102 Fine or coarse animal hair, not carded or combed
  126. 5103 Waste of wool or of fine or coarse animal hair
  127. 52 Gandhi Topi
  128. 52 Khadi yarn
  129. 5303 Jute fibres, raw or processed but not spun
  130. 5305 Coconut, coir fibre
  131. 63 Indian National Flag
  132. 6703 Human hair, dressed, thinned, bleached or otherwise worked
  133. 6912 00 40 Earthen pot and clay lamps
  134. 7018 Glass bangles (except those made from precious metals)
  135. 8201 Agricultural 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. 8445 Amber charkha
  137. 8446 Handloom [weaving machinery]
  138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
  139. 8803 Parts of goods of heading 8801
  140. 9021 Hearing aids
  141. 92 Indigenous handmade musical instruments
  142. 9603 Muddhas made of sarkanda and phool bahari jhadoo
  143. 9609 Slate pencils and chalk sticks
  144. 9610 00 00 Slates
  145. 9803 Passenger baggage
  146. Any chapter Puja 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);"

(ii) 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-

(a)  the invoice or bill of supply or delivery challan, as the case may be; and
(b)  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.

(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 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 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.

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.

(2) 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 device.

(3) 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.

(2) 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 the State, unless a specific information relating to evasion of tax is made available subsequently.

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

Notes:

1.  HSN Code in column A.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 delivery.
4.  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
  8 Exhibition or fairs
  9 For own use
  0 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  
  Summary of findings

 

 

 

 

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

(iii) in the principal rules to FORMS,—

I. 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]

II. with effect from the 1st day 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

III. with effect from the 1st day of July, 2017, in "FORM GST TRAN-2",—

(a)  in Serial No. 4, for the words "appointment date", the words "appointed date" shall be substituted and shall be deemed to be have been substituted;
(b)  in Serial No. 5, for the words "credit on", the words "credit of" shall be substituted and shall be deemed to be have been substituted.

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