TaxTMI 
TaxTMI 
Rajasthan Goods and Services Tax (Amendment) Rules, 2018
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...., with effect from the 1st January, 2018,- (a) in column number (3), against serial number 1, for the existing expression "one per cent.", the expression "half per cent. of the turnover in the State or Union territory†shall be substituted; (b) in column number (3), against serial number 2, for the existing expression "two and a half per cent.", the expression "two and a half per cent. of the turnover in the State or Union territory" shall be substituted; and (c) in column number (3), against serial number 3, for the existing expression "half per cent.", the expression "half per cent. of the turnover of taxable supplies of goods in the State or Union territory†shall be substituted. 4. Amendment of rule 20.- The existing proviso to rule 20 of the said rules shall be deleted. 5. Amendment of rule 24.- In sub-rule (4) of rule 24 of the said rules, for the existing expression, "31st December, 2017â€, the expression "31st March, 2018" shall be substituted. 6. Insertion of new rule.- After the existing rule 31 and before the existing rule 32 of the said rules, the following new rule 31A shall be inserted, namely:- "31A.....
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....aged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.". 8. Amendment of rule 54.- In rule 54 of said rules, after the existing sub-rule (1) and before the existing sub-rule (2), the following new sub-rule (1A) shall be inserted, namely:- 2 “(1A) (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) (ii) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, u....
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....ndia, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 3 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." 11. Amendment of rule 96.- In rule 96 of the said rules, with effect from 23rd October, 2017,- (a) in sub-rule (1), for the existing expression "an exporter", the expression "an exporter of goods†shall be substituted; (b) in sub-rule (2), for the existing expression “relevant export invoices", the expression "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the existing expression "the system designated by the Customs shall process the claim for refund", the expression "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods" shall be substituted; and (d) the existing sub-rule (9) sha....
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....orted from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1: For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the notification number F.12(46)FD/Tax/2017-Pt-II-86 dated the 15th September, 2017. Explanation 2: For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (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 elec....
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....oviso to sub-rule (5). (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) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in PART-A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance 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 kilometers 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. (5A) The consignor or the recipient, who has furnished the information in PART-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in PART-B of FORM GST EWB-01 for further movement of consignment: Provided that once the de....
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.... updation of PART-B of FORM GST EWB-01. (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, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table S. N. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day نه 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 7 counted from the time at which the e-way bill has been generat....
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....o. (1) 1. 2. 3. 4. 5. ANNEXURE [(See rule 138 (14)] Description of Goods (2) 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) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). " 13. Amendment of rule 138B.- In proviso to sub-rule (3) of rule 138B of the said rules, with effect from 1st February, 2018, for the existing expression "carried out by anyâ€, the expression "carried out by any other" shall be substituted. 14. Amendment of FORM GST RFD-01A.- In FORM GST RFD-01A appended to the said rules,- (a) after the existing Statement-1A, the following new Statements shall be inserted, namely:- "Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) ....
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....ber may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. 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 own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date: Generator : 12 Vehicle Number Number of E-Way Bills E-Way Bill Number 16. Amendment of Form GST EWB-03.- In Form GST EWB-03, with effect from 1st February, 2018, for the existing expression “UTâ€, where ever occurring, the expression "Union territory" shall be substituted 17. Amendment of Form GST INV-1.- In Form GST INV-1, with effect from 1st February, 2018, for the existing expression "UT", the expression “Uni....