TaxTMI 
TaxTMI 
Notification specifying the document to be carried for movement of Goods.
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....7th June 2017 to make a provision for levy and collection of tax on intra-State supply of goods or services or both and the matters connected therewith or incidental thereto; and Whereas, Section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No.27 of 2017) provides that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed; and Whereas, Rule 138 of the Karnataka Goods and Services Tax Rules, 2017, stipulates 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; Now, therefore, in exercise of the powers vested under Section 68 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017), read with Rule 138 of the Karnataka Goods and Services Tax Rules, 2017, the following notification is issued and it comes into with immediate effect. NOTIFICA....
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....rated for each vehicle alongwith document as specified in sub-rule (5) of rule 55 of the Karnataka Goods and Services Tax Rules, 2017. The following details shall be uploaded on the websites. Sl No: Office of GSTO of the registered person uploading I (a) Name and address of the registered person uploading (b) GSTIN (c) Date of uploading the details (d) Date of transportation of goods/likely date of entry of goods II Place (i) From: (ii) To: III Description of the goods- (i) Name or class of goods supplied (ii) Quantity or weight (iii) Taxable value (iv) GST collected (v) Other amount, if any, (vi) Total amount IV (i) Name and address of the owner of the goods vehicle or vehicle by which the goods are supplied (ii) Registration number of the goods vehicle or vessel (iii) GC/LR No. (iv) GC/LR Date V Category of transaction VI Details of consignor and consignee as per category (i) GSTIN of consignor (ii) Name and address of consignor (iii) GSTIN of consignee (iv) Name and address of consignee (v) Document Number. (vi)Document date 3) Procedure to enter the information: For making entries in the format given above, the following procedure may be follo....
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....his account is not entered by him, he should immediately change his 'password' and if for any reason he is unable to change the 'password' he should report this fact to the jurisdictional Local GST Office or GST sub-office in writing. Further, such registered person shall also inform the jurisdictional Local GST Office or GST sub-office within three days from the date of entry of such transaction which he claims to be not made by him. (g) The registered person should keep the 'password' in proper custody. The registered persons are advised to change the 'password' at regular intervals. (h) In order to ensure that there are no instances of misuse of the facility of 'e-way bill', it is prescribed that the 'e-way bill' once uploaded shall be valid for the following durations: Sl.No. Distance Validity of 'e-way bill' (1) If the distance from the origin of the goods to the destination is less than 100KMs Validity period is two (2) days from the day and time of uploading (2) If the distance from the origin of the goods to the destination is between 101 KMs and 500 KMs Validity period is three (3) days from the day and time of uploading (3) If the distance from the origin of ....
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....d in the additional column provided. 6) Procedure to enter information in 'm-way bill': For registered persons who do not have the facility of computer, a system called 'm-way bill' is put in place for enabling the registered persons to upload the details of goods to be transported into the department's website through their own mobile phones. 'm-way bill' is a method for getting the 'e-way bill' number for arrival and movement of goods through SMS from their own mobile phone number. For using the 'm-way bill' service the registered person has to write to the jurisdictional Local Goods and Service Tax Officer or Goods and Services Tax Sub-Officer concerned using his existing 'username' and 'password' and register two mobile numbers for 'e-way bill': (a) For uploading the information in 'm-way bill' the registered in the first place has to login to one of the department's websites namely: http://vat.kar.nic.in, http://sugam.kar.nic.in, and http://sugam2.kar.nic.in and register the commodities dealing in for the purposes of availing of the 'e-way bill' facility, using the option 'Reports and Help' Add 'e-way bill' commodities and then select the commodities which he/she would be tr....