TaxTMI 
TaxTMI 
Sikkim 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
.... causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) 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 the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a consolidated e-way bill in FORM GST EWB-02 maybe 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 GST EWB-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 email is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue & Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II ============= Document 1(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated (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 (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....racting 2.5%] Live fish. Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. Aquatic 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), t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... peaches (including nectarines), plums and sloes, fresh. Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. Description of Goods S. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 58. 0814 59. 9 60. 0901 61. 0902 62. 0909 63. 0910 11 10 64. 0910 30 10 65. 1001 66. 1002 67. 1003 68. 1004 69. 1005 70. 1006 71. 1007 72. 1008 1101 73. 74. 1102 (3) Peel of citrus fruit or melons (including watermelons), fresh. All goods of seed quality Coffee beans, not roasted Unprocessed green 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] Ba....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ores, of a kind used for sowing. Hop cones, fresh. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Lac and Shellac 92. 1301 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 8 95. 1904 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 Bread (branded or otherwise), except pizza bread 96. 1905 Pappad 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 S. Chapter or No. Hea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eached or otherwise worked Earthen pot and clay lamps Glass bangles (except those made from precious metals) Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. Amber charkha Handloom [weaving machinery] Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Description of Goods 136. 137. 8445 8446 138. 8802 60 00 S. Chapter or No. Heading or Sub-heading or Tariff item (1) (2) 139. 8803 140. 9021 141. 92 142. 9603 143. 9609 144. 9610 00 00 Slates 145. 9803 (3) Parts of goods of heading 8801 Hearing aids Indigenous handmade musical instruments Muddhas made of sarkanda and phool bahari jhadoo Slate pencils and chalk sticks Passenger baggage 10 146. Any chapter Puja samagri namely,- (i) 147. 148. 149. 150. 151. 152. 153. 154. Sacred thread (commonly known as yagnopavit); Rudraksha, rudraksha mala, tulsikanth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intraState movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the eway 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 beh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity 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 Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number 15 Summary of findings 16 E-Way Bill Number FORM GST EWB-04 (See rule138D) Report of detention Approximate Location of detention Period of detention Name of Officer (if known) incharge Date Time 17 12 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: 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 Attracts TDS Export GSTIN of operator GSTIN of TDS Authority Supplies made to SEZ Deemed export Description HS Qty. Uni Sr. No. of Goods N Price Tota Discoun t (per t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... For Office Use: Enrolment no Date- 20 Signature Name of Authorised Signatory 22 II. with effect from the 1st day of July, 2017 for “FORM GST RFD-01", the following FORM shall be substituted and shall be deemed to be have been substituted, namely:- "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person) 1. GSTIN/ Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) 6. Amount of From Το Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.) Central tax State / UT tax Integrated tax Cess Total 7. Grounds of (a) refund claim (b) Excess balance in Electronic Cash Ledger Exports of services- with payment of tax (select from drop (c) Exports of goods / services- without payment of tax (accumulated| down) ITC) (d) On account of order Sr. Type of order No. no. Order Order Order date Issuing Authority Payment reference no., if any (e) (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 23 10. Verification I/We hereby solemnly affirm and declare 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 Annexure-1 Signature of Authorised Signatory (Name) Designation/ Status Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Turnover of inverted rated supply of goods Tax payable on Adjusted total Net input tax such inverted rated supply of turnover credit goods 1 2 3 Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. No. No. Invoice details Date Integr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ransaction earlier intra-State supply subsequently Name Invoice details Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of (in case B2C) No. tax tax UT Supply tax tax UT Supply Taxable Date Value Value tax tax 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 return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central State/ Cess tax UT tax 2 3 4 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----- (Applicant's Name) GSTIN/ Temporary ID-- (in words) 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. 26 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 un....