TaxTMI 
TaxTMI 
TaxTMI 
The Uttarakhand Goods and Services Tax (SIXTH Amendment) Rules, 2017
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....force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In Rule 119 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules)- Amendment in Rule 122 3. (a) in the heading "Declaration of stock held by a principal and agent", after "principal and" the words "job-worker or" shall be inserted; (b) after the words "the provisions of", the words and figures "section 141 or" shall be inserted. In the "Principal Rules", for the existing Rule 122 set out in column-1, the rule set out in column-2 shall be substituted; namely- Column-1 Existing Rule 122. Constitution of the Authority.- The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have DT/Rule Amendment 6th Amendment(05-09-2017) Column-2 Hereby substituted Rule 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. Page 34 of 61 been Commissioners of State tax or central tax or have....
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....aid a monthly salary of Rs. 2,05,400 (fixed) and I shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension. (4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years. (5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. Amendment in 6. In the "Principal Rules", for the existing Rule 125 set out in column-1, the rule set out in column-2 shall be substituted; namely- Rule 125 Column-1 Existing....
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....e existing Rule 138 set out in column-1, the rule set out in column-2 shall be substituted; namely- Column-1 Existing Rule 138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. Page 37 of 61 DT:/Rule Amendment 6th Amendment(05-09-2017) 138. Column-2 Hereby substituted Rule Information 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 (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....
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....veyance in the e-way bill on the common portal in FORM GST EWB-01: Provided 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 transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where 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....
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....municate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State. (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, aircargo 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 such goods and within such areas in a State and for values exceeding such amount as the Commissioner of State tax, may notify in consultation with the Chief Commissioner of Central tax. - Explanation. The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. Chapter or Description of Goods No. Heading or Sub-....
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....nd 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 Page 41 of 61 DT /Rule Amendment 6th Amendment (05-09-2017) 26. 0403 27. 0406 28. 0407 29. 0409 30. 0501 31. 0506 32. 0507 90 33. 0511 34. 6 35. 0701 36. 0702 37. 0703 38. 0704 39. 0705 40. 0706 41. 0707 42. 0708 43. 0709 44. 0712 45. 0713 46. 0714 47. 0801 48. 0801 49. 0802 50. 0803 51. 0804 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 f....
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....hico), Custard-apple (ata), Bore, Lichi, fresh. 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] 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] 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 ....
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....yra 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] Page 44 of 61 DT/Rule Amendment 6th Amendment (05-09-2017) 1 99. 2201 100. 2202 90 90 2304, 2306, 101. 2302, 2305, 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 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 All types of contrace....
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.... namely,- 145. 9803 146. Any chapter (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); Sacred thread (commonly known as yagnopavit); (ii) (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli 147. 148. 149. 150. 151. 152. 153. 154. (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 Coral, unworked (0508) and worked coral (9601) ΓΒ³ΓβΓβ¦ DT:/Rule Amendment 6th Amendment(05-09-2017) Page 46 of 61 insertion of Rules 10. After the existing Rule 138 of the "Principal Rule", the following Rules shall be substituted; namely- 138A.Documents and devices to be carried by a person-in- charge of a conveyance.- (1) T....
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....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 inspectionand 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 theState or in any other State, no further physical verification of the said conveyance shall be carried out again in theState, 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 transporter may upload the said information in FORM GST EWB-04 on the common po....
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.... available Name Address Details of Recipient (Billed to) Details of Consignee (Shipped to) 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 operator GSTIN of TDS Authority Sr. No. Descrip tion of Goods HSN Qty. Unit Price Total (per value Discount , if any Taxabl e 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) Page 52 of 61 DT:/Rule Amendment 6th Amendment(05-09-2017) Signature Name of the Signatory Designation or Status". Amendment in 11. From the 1st July of 2017, for "FORM GST ENR-01", the FORM GST following Form shall be substituted and shall be deemed to be ENR-01 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 the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (ii....
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....(select from (c) Exports of goods / services- without payment of tax drop down) (accumulated ITC) (d) On account of order Sr. Type of Order Order Order Payment No. order no. date Issuing referenc Authority e no., if any (e) (f) (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)] 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) Recipient of deemed export (h) (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 account Name of bank Address of IFSC branch 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable ΓΒ’ΓΖΓβ¬ΓΒ΅ of Account No. account Yes No Γ£β¦Β Γ£β¦Β Page 55 of 61 DT /Rule Amendment 6th Amendment (05-09-2017) DECLARATION [s....
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.... of first proviso to section 54(3)] (Amount in Rs.) Maximum refund amount to be claimed [(1Γβ4+3)-2] Turnover of inverted rated Tax payable on such supply of goods inverted Adjusted total turnover Net input tax credit rated supply of goods 1 2 3 4 5 DT /Rule Amendment 6th Amendment(05-09-2017) Page 57 of 61 Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sl. Invoice details No. No. Date Value Integrated tax Taxable Amt. No. value BRC/FIRC Date (Amount in Rs.) Integrated Integrated Net Integrated tax tax tax involved in involved in debit note, credit note, (6+9-10) 1 2 3 4 5 6 7 8 if any if any Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type:Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl. Invoice details No. No. Date Value Goods/ Services (G/S) Port code Shipping bill/ Bill of export No. Date EGM Details BRC/ FIRC Ref Date No. Date No. 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 Turnover of zero rated supply of goods and services 1 Net input tax credit 2 (Amount in Rs.) Adjusted total turnover 3 Refund amount (1Γβ2ΓΒ·3)....
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....elevant 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 - 2. Terms used: (a)B to C: (b)EGM: (c)GSTIN: (d)IGST: (e)ITC: (f)POS: (g)SEZ: (h)Temporary ID: (i)UIN: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Special Economic Zone Place of Supply (Respective State) Temporary Identification Number Unique Identity Number 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. 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 t....