TaxTMI 
TaxTMI 
The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
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.... for the existing expression "principal and job-worker/agent", the expression "principal and job-worker or principal and agent" , shall be substituted. 3. Substitution of rule 122- The existing rule 122 of the said rules shall be substituted by the following, namely: "122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017." 4. Substitution of rule 123.- The existing rule 123 of the said rules shall be substituted by the following, namely: "123, Constitution of the Standing Committee and Screening Committee.- The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods and Services Tax Rules, 2017." 5. Substitution of rule 124,- The existing rule 124 of the said rules shall be substituted by the following, namely- "124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall ....
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....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 Slate 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 Pan-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....
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....n 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 twenty four 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 S.N. 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 e-way bill, the transporter may generate another e-way bill after updating the details in Part....
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....h SMS. ANNEXURE [(See rule 138 (14)] S. Chapter or Heading or No. 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. Other live animal such as Mammals, Birds, Insects 6. 0106 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 9. 0203 10. 11. 12. 0204 0205 0206 Meat of bovine animals frozen [other than frozen and put up in unit container] Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up 5 S. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) (2) (3) 13. 0207....
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.... with acid or gelatinised; powder and waste of these products All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Semen including frozen semen Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Potatoes, fresh or chilled. 35. 0701 36. 0702 Tomatoes, fresh or chilled. 37. 0703 38. 0704 39. 0705 40. 0706 41. 0707 42. 0708 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins, fresh or chilled. Leguminous vegetables, shelled or unshelled, fresh or chilled. 7 tak S. Chapter or Description of Goods Heading or No. Sub-heading or Tariff item (1) (2) 43. 0709 44. 0712 45. 0713 46. 0714 47. 0801 48. 0801 49. 0802 50. 0803 51. 0804 52. 0805 53. 0806 54. 0807 55. 0808 56. 0809 57. 0810 Other vegetables, fresh or chilled. (3) Dried veg....
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.... unit container and bearing a registered brand name] Oats [other than those put up in unit container and bearing a registered brand name] Maize (corn) [other than those put up in unit container and bearing a registered brand name] Rice [other than those put up in unit container and bearing a registered brand name] Grain sorghum [other than those put up in unit container and bearing a registered brand name] 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] Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 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 9 S. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) (2) 75. 1103 76. 1104 77. 1105 78. 1106 79. 12 80. 1201 81. 1202 82. 1204 83. 1205 84. 1206 85. 1207 86. 1209 87. 1210 88. 1211 89. 1212 (3) registered brand name] Cereal groats, meal and pellets [other than those put up in unit container and bea....
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....309 102. 2501 103. 2835 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Non-alcoholic Toddy, Neera including date and palm neera Tender coconut water other than put up in unit container and bearing a registered brand name 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 Salt, all types Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 Human Blood and its components 104. 3002 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] 11 S. Chapter or Description of Goods Heading or No. Sub-heading or Tariff item (1) (2) (3) 107. 3304 108. 3825 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta Municipal waste, sewage sludge, clinical waste 1.09. 3926 Plastic bangles 110. 4014 Condoms and contraceptives 111. 4401 Firewood or fuel wood 112. 4402 11....
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....a (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, 13 S. Chapter or Description of Goods Heading or No. Sub-heading or Tariff item (1) (2) (3) 147. 148. 149. 150. 151. (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandantika Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) Currency Used personal and household effects 152. 153. 154. Coral, unworked (0508) and worked coral (9601) 99 10. Insertion of new rule.- After the rule 138, so substituted and before the existing rule 139 of the said rules, the following new rules shall be inserted, namely:- "138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The ....
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....: 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 15 transporter may upload the said information in Form GST EWB-04 on the common p....
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....red taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 17 4. Address 5. Tax period From To. (if applicable) 6. Amount of Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.) Central tax State / UT tax Integrated tax Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (select from drop (b) Exports of services- with payment of tax down) (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sr. Type of order No. Order no. Order Order date Issuing Payment reference Authority no., if any (e) (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) 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) 18 (h) (i) Recipient of deemed export (j) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid o....
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....lare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status 20 20 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.) Maximum refund Turnover of inverted rated supply of goods Tax payable on such inverted Adjusted total turnover Net input tax credit amount to be claimed rated supply of [(1×4+3)-2] goods 2 3 4 5 Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax No. Date Value Taxable value BRC/FIRC Amt. No. Date Integrated tax Integrated Net involved in tax involved Integrated debit note, if in credit tax 1 2 3 4 5 6 7 8 any note, if any (6-9-10) Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. .No. Invoice details ....
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.... of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central State/ Cess tax UT tax 1 2 3 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.> claimed by M/s-------- (in words) (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: 23 23 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: (a) B to C: (b) EGM: From registered person to unregistered person Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: (e) ITC: Input tax credit (f) POS: Integrated goods a....
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....existing expression "credit on", the expression "credit of" shall be substituted. 14. Addition of new Forms.- After the existing Form GST CPD-02 appended to the said rules, the following new Forms shall be added, namely:- Notes: PART-A “Form GST EWB-01 (See rule 138) E-Way Bill 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 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. 25 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 ....