TaxTMI 
TaxTMI 
The Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018
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....erted, namely:- "109A. Appointment of Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to,- (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or State Tax Officer, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to,- (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or State Tax Officer, within six months from the date of communication of the said decision or order.". 3. Amendment of rule 117.- In clause (b) of sub-rule (4) of rule 117 of said rules, for the exis....
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.... where handicraft goods are transported from one State or Union territory to another State or Union territory 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, 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 Frank (2) Where the goods....
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.... 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. 3 (5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in PART-A of 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- way....
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....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 4 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 can not 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:- (3) One day in cases other than Over Dimensional Cargo Table S. No. Distance Validity period (1) (2) 1. Upto 100 km. 2. 3. 4. For every 100 km. or part thereof thereafter Upto 20 km For every 20 km. or part thereof thereafter One additional day other than Over ....
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.... 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 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; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to to notification number F.12(56) FD/ Tax/ 2017-Pt.-I-41 dated the 29th June, 2017, as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum cr....
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....household effects 8. Coral, unworked (0508) and worked coral (9601) " 5. Substitution of rule 138A.- The existing rule 138A of the said rules shall be substituted by the following rule, 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 (b) 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 from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 7 thank 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 re....
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....l 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. 1 8 1 (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.". 8. Substitution of rule 138D.- The existing rule 138D of the said rules shall be substituted by the following rule, 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 said information in FORM GST EWB-04 on the common portal.". 9. Substitution of FORM GST EWB-01, FORM GST EWB-02, Form GST EWB- 03, Form GST EWB-04 and Form GST INV-1.- The existing FORM GST EWB-0....
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....ice 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 11 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 Central tax State or Union territory tax Cess Penalty payable Integrated tax Central tax State or Union territory tax Cess Details of Notice Date Number Summary of findings 12 E-Way Bill Number Approximate Location of detention Period of detention FORM GST EWB-04 (See rule138D) Report of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) GSTIN or UIN, if available....