TaxTMI 
TaxTMI 
West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2017.
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....deemed to have been substituted with effect from the 1st day of July, 2017; (B) in clause (c), for the words and brackets "the value added tax [or entry tax]", the words "the value added tax" shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ii) for rule 122, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, 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."; (iii) for rule 123, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, 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."; (iv) for rule 124, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely :- "124. Appointment, salary, allow....
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....y bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information 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 or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the suppl....
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.... common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-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, 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 Sl. no. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km ....
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....n of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats. 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects. 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]. 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]. 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]. 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]. 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]. 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up ....
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....tc. 33. 0511 Semen including frozen semen. 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin cont....
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....container and bearing a registered brand name]. 70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]. 71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]. 72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]. 73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]. 75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]. 76. 1104 Cereal grains hulled. 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]. 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal of heading 1106 10 10 and guar gum refined split of heading ....
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....02 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name. 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake. 102. 2501 Salt, all types. 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002. 104. 3002 Human Blood and its components. 105. 3006 All types of contraceptives. 106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]. 107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta. 108. 3825 Municipal waste, sewage sludge, clinical waste. 109. 3926 Plastic bangles. 110. 4014 Condoms and contraceptives. 111. 4401 Firewood or fuel wood. 112. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated. 113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by t....
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....g, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit; (v) Vibhuti sold by religious institutions; (vi) Unbranded honey; (vii) Wick for diya; (viii) Roli; (ix) Kalava (Raksha sutra); (x) Chandantika. :selected: 147. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers. 148. Kerosene oil sold under PDS. 149. Postal baggage transported by Department of Posts. 150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71). 151. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71). 152. Currency. 153. Used personal and household effects. 154. Coral, unworked ( heading 0508) and worked coral (heading 9601)."; (ix) after rule 138, the following shall be inserted, namely :- "138A. Documents and devices to be carried by a person-in-charge of a conveyance....
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....thorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. 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 in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless 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....
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.... 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 UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See Rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period 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....
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....te 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 (ii) Godown (iii) Transport services (iv) Cold Storage 4. Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (ii) Partnership (iii) Company (iv) Others 5. Particulars of Principal Place of Business (a) Address Building No. or Flat No. Floor No. Name of the Premises or Building Road or Street City or Town or Locality or Village Taluka or Block District State PIN Code Latitude Longitude (b) Contact Information (the email address and mobile number will be used for authentication) Email Address Telephone STD Mobile Number STD STD (c) Nature of premises....
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....ype of order Order No. Order date Order Issuing Authority Payment reference No., if any (i) Assessment (ii) Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter- State supply and vice versa (change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of Bank Address of branch IFSC Type of account Account No 9. Whether Self-Declaration filed by Applican....
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..../our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1x4/3)-2] 1 2 3 4 5 Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax BRC/ FIRC Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (6+9 - 10) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 ....
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....; Statement-6 [rule 89(2)(i)] Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and (2), if any: Order No: Order Date: (Amount in Rs.) GSTIN/ UINName (in case B2C) Details of invoices covering transaction considered as intra -State / inter-State transaction earlier Transaction which were held inter State / intra- State supply subsequently Invoice details Integrated tax Central tax State/ UT tax Cess Place of Supply Integrated tax Central tax State/ UT tax Cess Place of Supply No. Date Value Taxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 &n....