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TaxTMI 
TaxTMI 
The Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017.
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....al 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 be in accordance with the provisions of rule 124 ....
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....n 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 of movement of goods. Explanation 2: The information in Part-A of Form GST EWB-01 s....
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....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-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 be....
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.... 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 14. 0208 15. 0209 16. 0209 17. 0210 18. 3 19. 0301 20. 0302 21. 22. 23. 0304 0306 0307 24. 0308 25. 0401 in unit container] Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in un....
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....ed. 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 vegetables, whole, cut, sliced, broken or in powder, but not further prepared. Dried leguminous vegetables, shelled, whether or not skinned or split. Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. Coconuts, fresh or dried, whether or not shelled or peeled Brazil nuts, fresh, whether or not shelled or peel....
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....hose 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 bearing a registered brand name] Cereal grains hulled Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 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] All goods of seed quality Soya beans, whether or not broken, of s....
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....omponents 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 113. 4802/4907 Wood charcoal (including shell or nut charcoal), whether or not agglomerated Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government Postal items, like envelope, Post card etc., sold by Government Rupee notes when sold to the Reserve Bank of India 114. 4817/4907 115. 48/4907 116. 4907 Cheques, lose or in book form 117. 4901 118. 4902 119. 4903 120. 4905 Printed books, including Braille books Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Children's picture, drawing or colouring books Maps and hydrographic or similar charts of all kinds, includi....
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....ousehold 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 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. 14 (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 t....
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....ion 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 portal." 11. Substitution of Form GST ENR-01.- The existing Form GST ENR-01 appended to the said rules shall be substituted by the following, 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) PAŃ (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (iii) Transport services (ii) Godown (iv) Cold Storage 4. Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (iii) Company 5. Particulars of Principal Place of Business (ii) Partnership (iv) Others (a) Address Building No. or Flat No. Floor No. Name of the Road or Street Premises or Building City or Town or Locality or Taluka or Block Village District State PIN Code Longitude Latitude (b) Contact Information (the email address ....
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....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) 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 (1) Any other (specify) 8. Details of Bank Name of account bank Address of IFSC branch Туре of Account No. account 9. Whether Self-Declaration filed by Applicant u/s 54(4), Yes No if applicable 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 Sp....
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....alue Goods Services (G/S) Shipping bill/ Bill of export| EGM Details BRC/FIRC Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 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 Net input tax credit Adjusted total turnover Refund amount (1×2+3) services 2 3 4 21 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 details Shipping bill/ Bill of export/ Integrated Tax Integrated Integrated Endorsed invoice by SEZ tax involved tax involved Net Integrated tax No. Date Value No. Date Taxable Value Amt. in debit note, if in credit (8+9- note, if 10) any any 12 3 4 5 6 7 8 9 10 11 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 details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of....
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....able in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. '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 5A. 9. ‘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. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR- 1 and GSTR-2. 24 11. BRC or....
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....ection 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 27 22 Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings Form GST EWB-01 (See rule 138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in- (if known) charge Date Time 28 IRN: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Form GST INV-1 (See rule 138A) Generation of Invoice Reference Number Date: GSTIN or UIN, if available Name Details of Recipient (Billed to) Details of Consignee (Shipped to) Address State (name and code) Type of supply - B to B supply B to C supply Attracts Reverse Charge Attracts TCS Attracts TDS Export Supplies made to SEZ Deemed export GSTIN of opera....