TaxTMI 
TaxTMI 
The Goa Goods and Services Tax (Sixth Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
.... following rule shall be substituted, 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."; (iv) for rule 123, the following rule shall be substituted, 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."; (v) for rule 124, the following rule shall be substituted, 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 of the Central Goods and Services Tax Rules, 2017."; (vi) for rule 125, the following rule shall be substituted, namely:- "125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Ce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....heir 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 fr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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 sha....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 (....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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, bleac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd (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 wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 tax payers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for tax payers 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 ow....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; Shared Others (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 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 hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Autho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tly 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 account Name of bank Address of branch IFSC Type of account Account No. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes 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 serv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1x4/3)-2] 1 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 BRC/FIRC Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd services Net input tax credit Adjusted total turnover Refund amount (1x2/3) 1 2 3 4 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 details Integrated tax Central tax State/UT tax Cess Place of Supply Integrated tax Central tax State/UT tax Cess Place of Supply No. Date Value Taxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last ret....