TaxTMI 
TaxTMI 
The Nagaland Goods and Service Tax (Sixth Amendment) Rules, 2017
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....mation 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 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 t....
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....e 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-02maybe 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 GSTEWB-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 availab....
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.... (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 3 (d) - in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Chief Commissioner of Central tax goods, may notify'. Explanation. The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] SI. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2345 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 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 879 6. 0106 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 9.....
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.... invertebrates other than crustaceans and molluscs, live, fresh or chilled. 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 Curd; Lassi; Butter milk Chena or paneer, other than put up in unit containers and bearing a registered brand name; Birds' eggs, in shell, fresh, preserved or cooked Natural honey, other than put up in unit container and bearing a registered brand name Human hair, unworked, whether or not washed or scoured; waste of human hair 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 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. Tomatoes, fresh or chilled. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fr....
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....reen leaves of tea Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] Fresh ginger, other than in processed form Fresh turmeric, other than in processed form Wheat and meslin [other than those put up in unit container and bearing a registered brand name] Rye [other than those put up in unit container and bearing a registered brand name] Barley [other than those put up in 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] 6 SI. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 71. 1007 72. 1008 73. 1101 74. 1102 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 90. 1213 91. 1214 Description of Goods (3) Grain sorghum [other than those put up in unit container and bearing a registered brand name] Buckwheat, millet and ....
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.... 1702 96. 1905 97. 1905 98. 2201 99. 100. 2201 2202 90 90 101. 2302, 2304, 2305, 2306, 2308, 2309 102. 2501 103. 2835 104. 3002 105. 3006 106. 3101 107. 3304 108. 3825 109. 3926 110. 4014 111. 4401 112. 4402 113. 4802/4907 114. 4817/4907 115. 48/4907 116. 4907 117. 4901 118. 4902 119. 4903 120. 4905 Description of Goods (3) Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 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 Pappad Bread (branded or otherwise), except pizza bread 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 ....
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....heading 8801 Hearing aids Indigenous handmade musical instruments Muddhas made of sarkanda and phoolbaharijhadoo Slate pencils and chalk sticks 139. 8803 140. 9021 141. 92 142. 9603 143. 9609 144. 9610 00.00 Slates 145. 146. 9803 Any chapter Puja samagri namely,- (i) (ii) 147. 148. 149. 150. Passenger baggage Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); 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 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; 9 SI. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 151. 152. 153. 154. Description of Goods (3) precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter ....
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.... 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 ma....
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.... INV-1 (See rule 138A) Generation of Invoice Reference Number Date: Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply- B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export il. Description HSN Qty. Unit Price Total ง of Goods (per value Discount, Taxable if any value Central tax State or UT tax Integrated tax Cess ). unit) Rate Amt. Rate Amt. Rate Amt Rate Amt. Total Freight Insurance Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoice Value (In Words) 15 Signature Name of the Signatory Designation or Status". (iii) in the principal rules to FORMS, - 1. 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] 1. Name of....
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.... Cess Total 7. Grounds of (a) refund claim (b) Excess balance in Electronic Cash Ledger Exports of services- with payment of tax (select from (c) drop down) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sl. Type of order No. no. Order Order date Order Issuing Payment reference Authority no., if any (i) Assessment (!!) Provisional (e) (f) assessment (iii) Appeal (iv) Any other order (specify) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] 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) (h) Recipient of deemed export (i) (j) (k) 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) Excess payment of tax, if any (1) Any other (specify) 8. Details of Bank Name of Address of IFSC Type of Account No. account bank ....
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....on/Status 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 Tax payable on such Adjusted total Net input tax credit amount to be supply of inverted turnover goods rated supply claimed [(1×4÷3)-2] of goods 1 2 3 4 5 Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. No. Invoice details No. Date Integrated tax BRC/FIRC Value Taxable Amt. No. Date value (Amount in Rs.) Integrated Integrated Net tax involved tax involved Integrated in debit in credit tax 1 2 3 4 5 6 7 8 note, if 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) Sr. No. No. Invoice details Date Value (Amount in Rs.) Goods/ Shipping bill/ Bill of export EGM Details Services Port code No. Date Ref No. Date (G/S) BRC/FIRC No. Date 1 2 3 4 5 6 7 8 9 10 11 12 20 20 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount Turnover of zer....
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....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: 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: (c) GSTIN: (d) IGST: (e) ITC: (f) POS: (g) SEZ: (i) UIN: (h) Temporary ID: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number Unique Identity Number 22 22 2. Refund of excess amount available 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. Ac....