TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018
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....rvices Tax Rules, 2017, - (i) with effect from 7th March, 2018, 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 scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;"; (ii) for rule 138, the following rule shall be substituted, namely:- "138. 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 ....
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....he 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, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GSTEWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. -3- (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 registe....
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....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-way bill. (5A) The consignor or the recipient, who has furnished the information in Part A of FORMGST 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 the consignment: -4- Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (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 FORMGST EWB-02 ....
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....Upto 20 km For every 20 km. or part thereof thereafter Validity period (3) One day in cases other than Over Dimensional Cargo One additional day other than Over Dimensional Cargo One day in case of Over Dimensional Cargo One additional day in case of Over Dimensional Cargo: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required. Explanation 1.-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 counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way ....
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....rry GST (Rate) dated the 29th June, 2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.95, dated the 29th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under notification issued vide G.O. Ms. No. 7/2017-Puducherry GST (Rate), dated the 29th June, 2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.95, dated the 29th June, 2....
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....n c movement of goods by rail or by air or vessel. (2) A registered person may obtain an Invoice Reference Number from common portal by uploading, on the said portal, a tax invoice issued by him in F GST INV-1 and produce the same for verification by the proper officer in lieu of t invoice and such number shall be valid for a period of thirty days from the da uploading. (3) Where the registered person uploads the invoice under sub-rule (2) information in Part A of FORM GST EWB-01 shall be auto-populated by the com portal on the basis of the information furnished in FORM GST INV-1. -8- (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in- charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or b....
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....pload the said information in FORM GST EWB-04 on the common portal."; (vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:- “FORM GST EWB-01 E-Way Bill No. E-Way Bill date Generator Valid from Valid until (See rule 138) E-Way Bill PART-A A.1 GSTIN of Supplier A.2 Place of Dispatch A.3 GSTIN of Recipient A.4 Place of Delivery A.5 Document Number A.6 Document Date A.7 Value of Goods A.8 HSN Code A.9 Reason for Transportation PART-B B.1 B.2 Vehicle Number for Road Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No. Notes: 1. HSN Code in column A.8 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. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill o....
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....lled 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 GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Descri Sl. No. ption of Goods HS Qt 81 ㄓㄠˋˊ y. it -14- Pri State or Central ce Tot Union 5 Un Disco tax Integrate d tax Cess (pe al Таха territory unt, if r val ble tax any uni ue value t) 211 Ra A A A A Ra Ra Ra te mt. mt. mt. mt. te te te Total Freight Insurance Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status"; (viii) with effect from 7th March, 2018, in FORM GST RFD-01, for the DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:- "DECLARATION [second proviso to section 54(3)] I here....