TaxTMI 
TaxTMI 
The Manipur Goods and Services Tax (Fifth Amendment) Rules.
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....es which come into force on the 1st day of July, 2017. I. in rule 117, the words "of eligible duties and taxes as defined in Explanation 2 to section 140" shall be omitted II. in rule 119, - III. IV. (a) in the heading after the words "stocks held by a", the words "principal and job-worker or" shall be inserted; (b) after the words "the provisions of", the words and figures "section 141 or" shall be inserted; for rule 122, the 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."; 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.": Scanned by CamScanner 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 Author....
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....n furnished by the registered person 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 State 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. Explanatio....
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....e e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 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 Sr. no. (1) Distance (2) Validity period (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 GSTEWB-01. Expl....
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....eat 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, Scanned by CamScanner S Chapter or No. Heading or Sub-heading or Tariff item Description of Goods (1) (2) 0208 13. 0207 14. 15. 0209 16. 0209 17. 0210 18. 3 0301 19. 20. 0302 21. 0304 22. 0306 23. 0307 24. 0308 25. 0401 26. 0403 27. 0406 28. 0407 29. 0409 30. 31. 0506 0501 (3) mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 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] ....
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....allots, 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. Other vegetables, fresh or chilled. 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 peeled 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 Bananas, including plantains, fresh or dried Dat....
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....ontainer and bearing a registered brand name]. Cereal flours other than of wheat or meslin, [maize (com) flour, Rye flour, etc.] [other than those put up in unit container and bearing a 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.c. of tamarind, of singoda. mango flour, etc. fother than Scanned by CamScanner No. Chapter CH Heading or Sub-heading or Tariff item Description of Goods (1) (2) 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 92. 93. 94. 95. 1301 1404 90 40 1701 or 1702 1904 96. 1905 97. 1905 98. 2201 99. 2201 100. 2202 90 90 101. 2302, 2304, 102. 2305, 2306, 2308, 2309 2501 (3) those put up in unit container....
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....802 / 4907 114. 4817/4907 (3) Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002 Human Blood and its components All types of contraceptives All goods and organic manure [other than put up in unit containers and bearing a registered brand name] Kajal (other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta Municipal waste, sewage sludge, clinical waste Plastic bangles Condoms and contraceptives Firewood or fuel wood 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 Cheques, lose or in book form 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, including atlases, wall maps, topographical plans and globes, printed Silkworm laying, cocoon Raw silk Wool, no....
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....ter 71) Currency Used personal and household effects Coral, unworked (0508) and worked coral (9601); (iii) in the principal rules, after rule 138, the following 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 Scanned by CamScanner (b) 12 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 furn....
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....less 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 portal. FORM GST EWB-01 (See rule 138) E-Way 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 taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers 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....
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....e 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 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 (iii) Transport services 4. (ii) Godown (iv) Cold Storage Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (iii) Company Particulars of Principal Place of Business (ii) Partnership (iv) Others 5. (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 and mobile number will be used for authentication) Email Address Telephone STD Scanned by CamScanner 19 Mobile Number Fax STD (c) Nature of premises Own Leased 6. Rented Consent Shared Others (specify) 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), ....
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....t) 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 Any other (specify) . 8. Details of Bank account Name of Address of IFSC bank branch Type account of Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), Yes No if applicable Scanned by CamScanner 21 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)(1 I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, c....
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....Goods/ Shipping bill/ Bill of export Services Port code No. Date (G/S) (Amount in Rs.) EGM Details BRC/ FIRC 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 Refund amount turnover (1×2+3) services | 2 3 4 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/ Endorsed invoice by SEZ Integrated Tax Integrated Integrated Net tax involved tax involved Integrated tax No. Date Value No. Date Taxable Value Amt. in debit note, if any in credit note, if (8+9- 10) any Scanned by CamScanner 24 10 123456 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 Shipping bill/ Bill of export/ (G/S) Endorsed invoice no. No. ....
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....e) ITC: (f) POS: (g) SEZ: Special Economic Zone (h) Temporary ID: Temporary Identification Number (i) UIN: 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 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, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated ....