The Madhya Pradesh Goods and Service Tax (Amendment) Rules, 2017

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....¯à¤¿à¤• कर विभाग मंत्रालय, वल्लभ भवन, भोपाल No. FA3-08-2018-1-V(33) Bhopal, the 7th March 2018 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 ( No. 19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 295 296 मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2018 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, - (i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- "(iii) The registered person availing of this....

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....y bill shall be generated by the said person irrespective of the value of the consignment. - मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2018 296 (1) Explanation 1. For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in this department's notification No. F-A-3-62-2017-1-V(102) dated the 15th September, 2017 as amended from time to time. 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 and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, w....

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....used by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso 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 consignor 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 Part B of FORM GST EWB-01: Provided that where the goods are transported for a distance of upto fifty 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 the conveyance may not be updated in the e- wa....

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....01, he shall be informed electronically, if the mobile number or the e-mail 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 the common portal within twenty four 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: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for 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:- Sl. No. Distance (1) (2) 1. Upto 100 km. 2. For every 100 km. or part thereof thereafter 3. Upto 20 km Validity period (3) One day in cases other than Over Dimensional Cargo One additional day other than Over....

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.... be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union territory 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 customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State and for मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2018 296 (5) values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (....

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....semi-precious stones; precious metals and metals clad with precious metal 296 (6) 5. मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2018 (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)"; (iii) for rule 138A, the following rule shall be substituted, 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) (b) the invoice or bill of supply or delivery challan, as the case may be; and a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel. (2) A registered person may obtain an Invoice Reference Number fr....

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....icer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf."; (v) for rule 138C, the following rule shall be substituted, namely:- “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 Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently."; (vi) for rule 138D, the following rule shall be substituted, namely:- "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....

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....e : Generator Vehicle Number Number of E-Way Bills E-Way Bill Number 296 (10) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2018 FORM GST EWB-03 (See rule138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number Name of person in-charge of vehicle Description of goods Declared quantity 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 मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2018 296 (11) Central tax State or Union territory tax Cess Penalty payable Integrated tax Central tax State or Union ter....