Noti­fi­ca­tion No.27 /2017 – Cen­tral Tax 

New Del­hi, the 30thAugust, 2017

• ( )E.:- In exer­cise of the pow­ers con­ferred by sec­tion 164 of the Cen­tral Goods and Ser­vices Tax Act, 2017 (12 of 2017), the Cen­tral Gov­ern­ment here­by makes the fol­low­ing rules fur­ther to amend the Cen­tral Goods and Ser­vices Tax Rules, 2017, namely:- 
  • These rules  may  be  called  the  Cen­tral  Goods  and  Ser­vices  Tax  (Sixth Amend­ment) Rules, 2017.
  • Save as oth­er­wise pro­vid­ed in these rules, they shall come into force on such date as the Cen­tral Gov­ern­ment may, by noti­fi­ca­tion in the Offi­cial Gazette, appoint.

2. In the Cen­tral Goods and Ser­vices Tax Rules, 2017 (here­after in this noti­fi­ca­tion referred to as the prin­ci­pal rules), — 
   • for rule 138, the fol­low­ing 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—

• in rela­tion to a sup­ply; or
• for rea­sons oth­er than sup­ply; or
• due to inward sup­ply from an unreg­is­tered person,

shall, before com­mence­ment of such move­ment, fur­nish infor­ma­tion relat­ing to the said goods in Part A of FORM GST EWB-01, elec­tron­i­cal­ly, on the com­mon portal.

• 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 elec­tron­i­cal­ly on the com­mon por­tal after fur­nish­ing infor­ma­tion in Part B of FORM GST EWB-01.
• 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 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 sup­pli­er or the trans­porter may not fur­nish the details of con­veyance in Part B of FORM GST EWB-01.

Expla­na­tion 1.– For the pur­pos­es of this sub-rule, where the goods are sup­plied by an unreg­is­tered sup­pli­er to a recip­i­ent who is reg­is­tered, the move­ment shall be said to be caused by such recip­i­ent if the recip­i­ent is known at the time of com­mence­ment of the move­ment of goods.

Expla­na­tion 2.-The infor­ma­tion in Part A of FORM GST EWB-01 shall be fur­nished by the con­sign­or or the recip­i­ent of the sup­ply as con­signee where the goods are trans­port­ed by rail­ways or by air or by vessel.

• 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.
• Any trans­porter trans­fer­ring goods from one con­veyance to anoth­er in the course of tran­sit 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 kilo­me­tres 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.

• 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 FORM GST EWB-02 maybe gen­er­at­ed by him on the said com­mon por­tal pri­or to the move­ment of
• Where the con­sign­or or the con­signee has not gen­er­at­ed FORM GST EWB-01 in accor­dance with the pro­vi­sions of sub-rule (1) and the val­ue of goods car­ried in the con­veyance is more than fifty thou­sand rupees, the trans­porter shall gen­er­ate FORM GST EWB-01 on the basis of invoice or bill of sup­ply or deliv­ery chal­lan, as the case may be, and may also gen­er­ate a con­sol­i­dat­ed e‑way bill in FORM GST EWB-02 on the com­mon por­tal pri­or to the move­ment of goods.
• The infor­ma­tion fur­nished in Part A of FORM GST EWB-01 shall be made avail­able to the reg­is­tered sup­pli­er on the 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.

• 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.

• 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

 

Sr. no.	Dis­tance	Valid­i­ty period
(1)	(2)	(3)
1.	Upto 100 km	One day
2.	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 count­ed from the time at which the e‑way bill has been gen­er­at­ed and each day shall be count­ed as twen­ty-four hours.

• The details of e‑way bill gen­er­at­ed under sub-rule (1) shall be made avail­able to the recip­i­ent, if reg­is­tered, on the com­mon por­tal, who shall com­mu­ni­cate his accep­tance or rejec­tion of the con­sign­ment cov­ered by the e‑way
• Where the recip­i­ent referred to in sub-rule (11) does not com­mu­ni­cate his accep­tance or rejec­tion with­in sev­en­ty two hours of the details being made avail­able to him on the com­mon por­tal, it shall be deemed that he has accept­ed the said details.

 

• The e‑way bill gen­er­at­ed under this rule or under rule 138 of the Goods and Ser­vices Tax Rules of any State shall be valid in every State and Union
• Notwith­stand­ing any­thing con­tained in  this  rule,  no  e‑way bill  is  required to  be generated— 
  • where the goods being trans­port­ed are spec­i­fied in Annexure;
  • where the goods are being trans­port­ed by a non-motorised conveyance;
  • where the goods are being trans­port­ed from the port, air­port, air car­go com­plex and land cus­toms sta­tion to an inland con­tain­er depot or a con­tain­er freight sta­tion for clear­ance by Cus­toms; and
  • in respect of move­ment of goods with­in such areas as are noti­fied under clause

(d) of sub-rule (14) of rule 138 of the Goods and Ser­vices Tax Rules of the con­cerned State.

Expla­na­tion. - The facil­i­ty of gen­er­a­tion and can­cel­la­tion of e‑way bill may also be made avail­able through SMS.

ANNEXURE

[(See rule 138 (14)]

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion 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 in unit container]

 

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion of Goods
(1)	(2)	(3)
14.	0208	Oth­er meat and edi­ble meat offal, fresh, chilled or frozen [oth­er than frozen and put up in unit container]
15.	0209	Pig fat, free of lean meat, and poul­try fat, not ren­dered or oth­er­wise extract­ed, fresh, chilled or frozen [oth­er than frozen and put up in unit container]
16.	0209	Pig fat, free of lean meat, and poul­try fat, not ren­dered or oth­er­wise extract­ed, salt­ed, in brine, dried or smoked [oth­er than put up in unit containers]
17.	0210	Meat and edi­ble meat offal, salt­ed, in brine, dried or smoked; edi­ble flours and meals of meat or meat offal, oth­er than put up in unit containers
18.	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [oth­er than goods falling under Chap­ter 3 and attract­ing 2.5%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, exclud­ing fish fil­lets and oth­er fish meat of head­ing 0304
21.	0304	Fish  fil­lets  and  oth­er  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22.	0306	Crus­taceans, whether in shell or not, live, fresh or chilled; crus­taceans, in shell, cooked by steam­ing or by boil­ing in water live, fresh or chilled.
23.	0307	Mol­luscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquat­ic inver­te­brates oth­er than crus­taceans and mol­luscs, live, fresh or chilled.
24.	0308	Aquat­ic inver­te­brates oth­er than crus­taceans and mol­luscs, live, fresh or chilled.
25.	0401	Fresh milk and pas­teurised milk, includ­ing sep­a­rat­ed milk, milk and cream, not con­cen­trat­ed nor con­tain­ing added sug­ar or oth­er sweet­en­ing mat­ter, exclud­ing Ultra High Tem­per­a­ture (UHT) milk
26.	0403	Curd; Las­si; But­ter milk
27.	0406	Chena or paneer, oth­er than put up in unit con­tain­ers and bear­ing a reg­is­tered brand name;
28.	0407	Birds’ eggs, in shell, fresh, pre­served or cooked
29.	0409	Nat­ur­al  hon­ey,  oth­er  than  put  up  in  unit  con­tain­er  and  bear­ing  a reg­is­tered brand name
30.	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
31.	0506	All goods i.e. Bones and horn-cores, unworked, defat­ted, sim­ply pre­pared (but not cut to shape), treat­ed with acid or gela­tinised; pow­der and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.	0511	Semen includ­ing frozen semen

 

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion of Goods
(1)	(2)	(3)
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 con­tent, fresh or chilled; sago pith.
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	Oth­er nuts, Oth­er nuts, fresh such as Almonds, Hazel­nuts or fil­berts (Cory­ius spp.), wal­nuts, Chest­nuts (Cas­tanea spp.), Pis­ta­chios, Macadamia nuts, Kola nuts (Cola spp.), Are­ca nuts, fresh, whether or not shelled or peeled
50.	0803	Bananas, includ­ing plan­tains, fresh or dried
51.	0804	Dates, figs, pineap­ples, avo­ca­dos, guavas, man­goes and man­gos­teens, fresh.
52.	0805	Cit­rus fruit, such as Oranges, Man­darins (includ­ing tan­ger­ines and sat­sumas); clemen­tines, wilk­ings and sim­i­lar cit­rus hybrids, Grape­fruit, includ­ing pome­los, Lemons (Cit­rus limon, Cit­rus limon­um) and limes (Cit­rus auran­tifo­lia, Cit­rus lat­i­fo­lia), fresh.
53.	0806	Grapes, fresh
54.	0807	Mel­ons (includ­ing water­mel­ons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apri­cots, cher­ries,  peach­es (includ­ing nec­tarines),  plums  and sloes, fresh.
57.	0810	Oth­er fruit such as straw­ber­ries, rasp­ber­ries, black­ber­ries, mul­ber­ries and logan­ber­ries, black, white or red cur­rants and goose­ber­ries, cran­ber­ries, bil­ber­ries and oth­er fruits of the genus vac­cini­um, Kiwi fruit, Duri­ans, Per­sim­mons, Pome­gran­ates, Tamarind, Sapota (chico), Cus­tard-apple (ata), Bore, Lichi, fresh.

 

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion of Goods
(1)	(2)	(3)
58.	0814	Peel of cit­rus fruit or mel­ons (includ­ing water­mel­ons), fresh.
59.	9	All goods of seed quality
60.	0901	Cof­fee beans, not roasted
61.	0902	Unprocessed green leaves of tea
62.	0909	Seeds of anise, badi­an, fen­nel, corian­der, cumin or car­away; juniper berries [of seed quality]
63.	0910 11 10	Fresh gin­ger, oth­er than in processed form
64.	0910 30 10	Fresh turmer­ic, oth­er than in processed form
65.	1001	Wheat  and  mes­lin  [oth­er  than  those  put  up  in  unit  con­tain­er  and bear­ing a reg­is­tered brand name]
66.	1002	Rye [oth­er than those put up in unit con­tain­er and bear­ing a reg­is­tered brand name]
67.	1003	Bar­ley  [oth­er  than  those  put  up  in  unit  con­tain­er  and  bear­ing  a reg­is­tered brand name]
68.	1004	Oats [oth­er than those put up in unit con­tain­er and bear­ing a reg­is­tered brand name]
69.	1005	Maize (corn) [oth­er than those put up in unit 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 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of head­ing 0714 or of the prod­ucts of Chap­ter 8 i.e. of tamarind, of sin­go­da, man­go flour, etc. [oth­er than those put up in unit con­tain­er and bear­ing a reg­is­tered brand name]
79.	12	All goods of seed quality
80.	1201	Soya beans, whether or not bro­ken, of seed quality.
81.	1202	Ground-nuts, not roast­ed or oth­er­wise cooked, whether or not shelled

 

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion of Goods
(1)	(2)	(3)
		or bro­ken, of seed quality.
82.	1204	Lin­seed, whether or not bro­ken, of seed quality.
83.	1205	Rape or colza seeds, whether or not bro­ken, of seed quality.
84.	1206	Sun­flower seeds, whether or not bro­ken, of seed quality.
85.	1207	Oth­er oil seeds and oleagi­nous fruits (i.e. Palm nuts and ker­nels, cot­ton seeds, Cas­tor oil seeds, Sesa­mum seeds, Mus­tard seeds, Saf­fow­er (Carthamustinc­to­rius) seeds, Mel­on seeds, Pop­py  seeds,  Ajams, Man­go ker­nel, Niger seed, Kokam) whether or not bro­ken, of seed quality.
86.	1209	Seeds, fruit and spores, of a kind used for sowing.
87.	1210	Hop cones, fresh.
88.	1211	Plants and parts of plants (includ­ing seeds and fruits), of a kind used pri­mar­i­ly in per­fumery, in phar­ma­cy or for insec­ti­ci­dal, fungi­ci­dal or sim­i­lar pur­pose, fresh or chilled.
89.	1212	Locust beans, sea­weeds and oth­er algae, sug­ar beet and sug­ar cane, fresh or chilled.
90.	1213	Cere­al straw and husks, unpre­pared, whether or not chopped, ground, pressed or in the form of pellets
91.	1214	Swedes, man­golds, fod­der roots, hay, lucerne (alfal­fa),  clover, sain­foin, for­age kale, lupines, vetch­es and sim­i­lar for­age prod­ucts, whether or not in the form of pellets.
92.	1301	Lac and Shellac
93.	1404 90 40	Betel leaves
94.	1701 or 1702	Jag­gery of all types includ­ing Cane Jag­gery (gur) and Palmyra Jaggery
95.	1904	Puffed rice, com­mon­ly known as Muri, flat­tened or beat­en rice, com­mon­ly known as Chi­ra, parched rice, com­mon­ly known as khoi, parched pad­dy or rice coat­ed with sug­ar or gur, com­mon­ly known as Murki
96.	1905	Pap­pad
97.	1905	Bread (brand­ed or oth­er­wise), except piz­za bread
98.	2201	Water [oth­er than aer­at­ed, min­er­al, puri­fied, dis­tilled, med­i­c­i­nal, ion­ic, bat­tery, de-min­er­al­ized and water sold in sealed container]
99.	2201	Non-alco­holic Tod­dy, Neera includ­ing date and palm neera
100.	2202 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 and­husk of puls­es, con­cen­trates andad­di­tives, 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

 

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion of Goods
(1)	(2)	(3)
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 the Gov­ern­ment Trea­suries or Ven­dors autho­rised by the Government
114.	4817 / 4907	Postal items, like enve­lope, Post card etc., sold by Government
115.	48 / 4907	Rupee notes when sold to the Reserve Bank of India
116.	4907	Cheques, lose or in book form
117.	4901	Print­ed books, includ­ing Braille books
118.	4902	News­pa­pers, jour­nals  and  peri­od­i­cals,  whether  or not  illus­trat­ed  or con­tain­ing adver­tis­ing material
119.	4903	Chil­dren’s pic­ture, draw­ing or colour­ing books
120.	4905	Maps and hydro­graph­ic or sim­i­lar charts of all kinds, includ­ing atlases, wall maps, topo­graph­i­cal plans and globes, printed
121.	5001	Silk­worm lay­ing, cocoon
122.	5002	Raw silk
123.	5003	Silk waste
124.	5101	Wool, not card­ed or combed
125.	5102	Fine or coarse ani­mal hair, not card­ed or combed
126.	5103	Waste of wool or of fine or coarse ani­mal hair
127.	52	Gand­hi Topi
128.	52	Kha­di yarn
129.	5303	Jute fibres, raw or processed but not spun
130.	5305	Coconut, coir fibre
131.	63	Indi­an Nation­al Flag
132.	6703	Human hair, dressed, thinned, bleached or oth­er­wise worked
133.	6912 00 40	Earth­en pot and clay lamps
134.	7018	Glass ban­gles (except those made from pre­cious metals)
135.	8201	Agri­cul­tur­al imple­ments man­u­al­ly oper­at­ed or ani­mal dri­ven i.e. Hand tools, such as spades, shov­els, mat­tocks, picks, hoes, forks and rakes; axes, bill hooks and sim­i­lar hew­ing tools; seca­teurs and pruners of any kind; scythes, sick­les, hay knives, hedge shears, tim­ber wedges and oth­er tools of a kind used in agri­cul­ture, hor­ti­cul­ture or forestry.
136.	8445	Amber charkha
137.	8446	Hand­loom [weav­ing machinery]
138.	8802 60 00	Space­craft (includ­ing satel­lites) and sub­or­bital and space­craft launch vehicles

 

 

S. No.	Chap­ter or Head­ing or Sub-head­ing or Tar­iff item	Descrip­tion of Goods
(1)	(2)	(3)
139.	8803	Parts of goods of head­ing 8801
140.	9021	Hear­ing aids
141.	92	Indige­nous hand­made musi­cal instruments
142.	9603	Mud­dhas made of sarkan­da and phool bahari jhadoo
143.	9609	Slate pen­cils and chalk sticks
144.	9610 00 00	Slates
145.	9803	Pas­sen­ger baggage
146.	Any chap­ter	Puja sam­a­gri namely,- (i)           Rudrak­sha,   rudrak­sha   mala,   tul­sikan­thi   mala,   panch­gavya (mix­ture of cow­dung, 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
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 (0508) and worked coral (9601);

 

• in the prin­ci­pal rules, after rule 138, the fol­low­ing shall be insert­ed, 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—

• the invoice or bill of sup­ply or deliv­ery chal­lan, as the case may be; and
• a copy of the e‑way bill or the e‑way bill num­ber, either phys­i­cal­ly or mapped to a Radio Fre­quen­cy Iden­ti­fi­ca­tion Device embed­ded on to the con­veyance in such man­ner as may be noti­fied by the Commissioner.

 

• 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 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
• Where the reg­is­tered per­son uploads the invoice under sub-rule (2), the infor­ma­tion in Part A of FORM GST EWB-01 shall be auto-pop­u­lat­ed by the com­mon por­tal on the basis of the infor­ma­tion fur­nished in FORM GST INV‑1.
• 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
• Notwith­stand­ing any­thing con­tained 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- 
  • tax invoice or bill of sup­ply or bill of entry; or
  • a deliv­ery chal­lan, where the goods are trans­port­ed for rea­sons oth­er than by way of

 

138B. Ver­i­fi­ca­tion of doc­u­ments and con­veyances.- (1) The Com­mis­sion­er or an offi­cer empow­ered by him in this behalf may autho­rise the prop­er offi­cer to inter­cept any con­veyance to ver­i­fy the e‑way bill or the e‑way bill num­ber in phys­i­cal form for all inter-State and intra- State move­ment of goods.

• The Com­mis­sion­er shall get Radio Fre­quen­cy Iden­ti­fi­ca­tion Device read­ers installed at places where the ver­i­fi­ca­tion of move­ment of goods is required to be car­ried out and ver­i­fi­ca­tion of move­ment of vehi­cles shall be done through such device read­ers where the e- way bill has been mapped with the said
• The phys­i­cal ver­i­fi­ca­tion of con­veyances shall be car­ried out by the prop­er offi­cer as autho­rised 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.

• 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 theS­tate, unless a spe­cif­ic infor­ma­tion relat­ing to eva­sion of tax is made available

 

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.

 

FORM GST EWB-01

(See rule 138) E‑Way Bill

 

PART‑A
A.1	GSTIN of Recipient
A.2	Place of Delivery
A.3	Invoice or Chal­lan Number
A.4	Invoice or Chal­lan Date
A.5	Val­ue of Goods
A.6	HSN Code
A.7	Rea­son for Transportation
A.8	Trans­port Doc­u­ment Number
PART‑B
B.	Vehi­cle Number

Notes:

1. HSN Code in col­umn 6 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. Trans­port Doc­u­ment num­ber indi­cates Goods Receipt Num­ber or Rail­way Receipt Num­ber or Air­way Bill Num­ber or Bill of Lad­ing Number.
3. Place of Deliv­ery shall indi­cate the PIN Code of place of
4. Rea­son for Trans­porta­tion shall be cho­sen from one of the following:

 

Code        Descrip­tion

 

• Sup­ply
• Export or Import
• Job Work
• SKD or CKD
• Recip­i­ent not known
• Line Sales
• Sales Return
• Exhi­bi­tion or fairs
• For own use
• Oth­ers

FORM GST EWB-02

(See rule 138) Con­sol­i­dat­ed E‑Way Bill

 

Num­ber of E‑Way Bills
E‑Way Bill Number

 

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
Invoice or Chal­lan or Bill Date
Invoice or Chal­lan or Bill 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
Cen­tral tax
State or UT tax
Cess
Penal­ty payable
Inte­grat­ed tax
Cen­tral tax
State or UT tax
Cess
Details of Notice
Date
Num­ber

 

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 Invoice
Date of Invoice
			Details of Recip­i­ent (Billed 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

 

Sr. No.

Descrip­tion of Goods

HS N

Qty.

Uni t

Price (per unit)

Tota l valu e

Dis­coun t, if any

Tax­abl e value

Cen­tral tax

State or UT tax

Inte­grat­ed tax

Cess

Rate

Amt.

Rate

Amt.

Rate

Am t.

Ra te

A mt .

Freight

Insur­ance

Pack­ing and For­ward­ing Charges etc.

Total

Total Invoice Val­ue (In figure)

Total Invoice Val­ue (In Words)

 

Sig­na­ture

Name of the Sig­na­to­ry Des­ig­na­tion or Status”;

 

• in the prin­ci­pal rules to FORMS, -

 

1. with effect from the 1st July of 2017, for “FORM GST ENR-01”, the fol­low­ing FORM shall be sub­sti­tut­ed and shall be deemed to be have been sub­sti­tut­ed, namely:-

“FORM GST ENR-01

[See rule 58(1)]

Appli­ca­tion for Enrol­ment under sec­tion 35 (2) [only for un-reg­is­tered persons]

 

1.	Name of the State
2.	(a) Legal name
	(b) Trade Name, if any
	© 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					Fax	STD
©	Nature of premises
Own		Leased		Rent­ed	Con­sent		Shared		Oth­ers (spec­i­fy)
6.	Details of addi­tion­al place of busi­ness – Add for addi­tion­al place(s) of busi­ness, if any(Fill up the same infor­ma­tion as in item 5 [(a), (b), and ©]
7.	Con­sent
I on behalf of the hold­er of Aad­haar num­ber <pre-filled based on Aad­haar num­ber pro­vid­ed in the form> give con­sent to “Goods and Ser­vices Tax Net­work” to obtain my details from UIDAI for the pur­pose of authen­ti­ca­tion. “Goods and Ser­vices Tax Net­work” has informed me that iden­ti­ty infor­ma­tion would only be used for val­i­dat­ing iden­ti­ty of the Aad­haar hold­er and will be shared with Cen­tral Iden­ti­ties Data Repos­i­to­ry only for the pur­pose of authentication.
8. List of doc­u­ments uploaded (Iden­ti­ty and address proof)
9. Ver­i­fi­ca­tion I here­by solemn­ly affirm and declare that the infor­ma­tion giv­en here­in above is true and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed therefrom.       Place:                                                                                                             Sig­na­ture Date:                                                                                              Name of Autho­rised Signatory
For Office Use:
Enrol­ment no					Date–                                                              ”.

 

1. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the fol­low­ing FORM shall be sub­sti­tut­ed and shall be deemed to be have been sub­sti­tut­ed, namely:-

 

“FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

 

(Applic­a­ble  for  casu­al  or  non-res­i­dent  tax­able  per­son,  tax  deduc­tor,  tax  col­lec­tor,  un- reg­is­tered per­son and oth­er reg­is­tered tax­able person)

 

 

1.	GSTIN / Tem­po­rary ID
2.	Legal Name
3.	Trade Name, if any
4.	Address

 

5.

Tax peri­od (if applic­a­ble)

From <Year><Month>       To             <Year><Month>

6.

Amount of Refund Claimed (Rs.)

Act

Tax

Inter­est

Penal­ty

Fees

Oth­ers

Total

Cen­tral tax

State   /           UT tax

Inte­grat­ed tax

Cess

Total

7.

Grounds of refund claim (select from drop down)

(a)

Excess bal­ance in Elec­tron­ic Cash Ledger

(b)

Exports of ser­vices- with pay­ment of tax

©

Exports of goods / ser­vices- with­out pay­ment of tax (accu­mu­lat­ed ITC)

(d)

On account of order

Sr. No.

Type 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 Appli­cant u/s 54(4), if applicable

Yes                             No

 

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 [(1×4÷3)-2]
1	2	3	4	5

 

State­ment- 2 [rule 89(2)©] 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

 

State­ment- 3 [rule 89(2)(b) and 89(2)©] Refund Type:Export with­out pay­ment of tax (accu­mu­lat­ed ITC)

(Amount in Rs.)

 

Sr.  No.	Invoice details			Goods/ Ser­vices (G/S)	Ship­ping bill/ Bill of export			EGM Details		BRC/ FIRC
	No.	Date	Val­ue		Port code	No.	Date	Ref No.	Date	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

 

Statement- 3A [rule 89(4)]

 

Refund Type: Export with­out pay­ment of tax (accu­mu­lat­ed ITC) – cal­cu­la­tion of refund amount

(Amount in Rs.)

 

Turnover of zero rat­ed sup­ply of goods and services	Net input tax credit	Adjust­ed total turnover	Refund amount (1×2÷3)
1	2	3	4

 

 

Statement‑4 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type:On account of sup­plies made to SEZ unit or SEZ Devel­op­er (on pay­ment of tax)

(Amount in Rs.)

 

GSTIN of recip­i­ent	Invoice details			Ship­ping bill/ Bill of export/ Endorsed invoice by SEZ		Inte­grat­ed Tax		Inte­grat­ed tax involved in deb­it note, if any	Inte­grat­ed tax involved in cred­it note, if any	Net Inte­grat­ed tax (8+ 9 – 10)
	No.	Date	Val­ue	No.	Date	Tax­able Value	Amt.

 

 

1	2	3	4	5	6	7	8	9	10	11

 

 

Statement‑5 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type:On account of sup­plies made to SEZ unit or SEZ Devel­op­er (with­out pay­ment of tax)

(Amount in Rs.)

 

Sr.  No.	Invoice details			Goods/ Ser­vices (G/S)	Ship­ping bill/ Bill of export/ Endorsed invoice no.
	No.	Date	Val­ue		No.	Date
1	2	3	4	5	6	7

 

Statement-5A [rule 89(4)]

 

Refund Type:On account of sup­plies made to SEZ unit / SEZ devel­op­er with­out pay­ment of tax (accu­mu­lat­ed ITC) – cal­cu­la­tion of refund amount

(Amount in Rs.

 

Turnover of zero rat­ed sup­ply of goods and services	Net input tax credit	Adjust­ed total turnover	Refund amount (1×2÷3)
1	2	3	4

Statement‑6 [rule 89(2)(j)]

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/ UIN   Name   (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

 

Statement‑7 [rule 89(2)(k)]

Refund Type: Excess pay­ment of tax, if any in case of last return filed.

(Amount in Rs.

Tax peri­od	ARN of return	Date of fil­ing return	Tax Payable
			Inte­grat­ed tax	Cen­tral tax	State/ UT tax	Cess
1	2	3	4	5	6	7

 

Annexure‑2

Cer­tifi­cate [rule 89(2)(m)]

This is to cer­ti­fy that in respect of the refund amount­ing to Rs.«» ————– (in words) claimed by M/s—————– (Applicant’s Name) GSTIN/ Tem­po­rary ID——- for the tax peri­od < —->, the inci­dence of tax and inter­est, has not been passed on to any oth­er per­son. This cer­tifi­cate is based on the exam­i­na­tion of the books of account and oth­er rel­e­vant records and returns par­tic­u­lars maintained/ fur­nished by the applicant.

Sig­na­ture of the Char­tered Accountant/ Cost Accoun­tant: Name:

Mem­ber­ship Num­ber: Place:

Date:

Note — This Cer­tifi­cate is not required to be fur­nished by the appli­cant, claim­ing refund under clause (a) or clause (b) or clause © or clause (d) or clause (f) of sub-sec­tion (8) of sec­tion 54 of the Act.

Instructions –

1. Terms used:
   • B to C: From reg­is­tered per­son to unreg­is­tered person
   • EGM: Export Gen­er­al Manifest

• GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number
• IGST: Inte­grat­ed goods and ser­vices tax
• ITC: Input tax credit
• POS: Place of Sup­ply (Respec­tive State)
• SEZ: Spe­cial Eco­nom­ic Zone
• Tem­po­rary ID: Tem­po­rary Iden­ti­fi­ca­tion Number
• UIN: Unique Iden­ti­ty Number

2. Refund of excess amount avail­able in elec­tron­ic cash ledger can also be claimed through return or by filing
3. Deb­it entry shall be made in elec­tron­ic cred­it or cash ledger at the time of fil­ing the
4. Acknowl­edge­ment in FORM GST RFD-02 will be issued if the appli­ca­tion is found com­plete in all
5. Claim of refund on export of goods with pay­ment of IGST shall not be processed through this application.
6. Bank account details should be as per reg­is­tra­tion Any change in bank details shall first be amend­ed in reg­is­tra­tion par­tic­u­lars before quot­ing in the application.
7. Dec­la­ra­tion shall be filed in cas­es wher­ev­er required.
8. ‘Net input tax cred­it’ means input tax cred­it availed on inputs dur­ing the rel­e­vant peri­od for the pur­pose of Statement‑1 and will include ITC on input ser­vices also for the pur­pose of State­ment-3A and
9. ‘Adjust­ed total turnover’ means the turnover in a State or a Union ter­ri­to­ry, as defined under clause (112) of sec­tion 2 exclud­ing the val­ue of exempt sup­plies oth­er than zero-rat­ed sup­plies, dur­ing the rel­e­vant period.
10. For the pur­pose of Statement‑1, refund claim will be based on sup­plies report­ed in GSTR- 1 and GSTR‑2.
11. BRC or FIRC details will be manda­to­ry where refund is claimed against export of ser­vices details of ship­ping bill and EGM will be manda­to­ry to be pro­vid­ed in case of export of
12. Where the invoice details are amend­ed (includ­ing export), refund shall be allowed as per the cal­cu­la­tion based on amended
13. Details of export made with­out pay­ment of tax shall be report­ed in Statement‑3.
14. Avail­abil­i­ty of refund to be claimed in case of sup­plies made to SEZ unit or SEZ devel­op­er with­out pay­ment of tax shall be worked out in accor­dance with the for­mu­la pre­scribed in rule 89(4).
15. ‘Turnover of zero rat­ed sup­ply of goods and ser­vices’ shall have the same mean­ing as defined in rule 89(4).”;

• with effect from the 1st day of July,2017, in “FORM GST TRAN‑2”,-
• in Ser­i­al 4, for the words “appoint­ment date”, the words “appoint­ed date” shall be sub­sti­tut­ed and shall be deemed to be have been substituted;
• in Ser­i­al 5, for the words “cred­it on”, the words “cred­it of” shall be sub­sti­tut­ed and shall be deemed to be have been substituted.

[F. No. 349/58/2017-GST]

 

(Dr.Sreeparvathy S.L.) Under Sec­re­tary to the Gov­ern­ment of India

 

Note:- The prin­ci­pal rules were pub­lished in the Gazette of India, Extra­or­di­nary, Part II, Sec­tion 3, Sub-sec­tion (i) vide noti­fi­ca­tion No. 3/2017-Cen­tral Tax, dat­ed the 19th June, 2017, pub­lished vide G.S.R num­ber 610 (E), dat­ed the 19th June, 2017 and last amend­ed vide noti­fi­ca­tion No. 22/2017-Cen­tral Tax, dat­ed the 17thAugust, 2017, pub­lished vide G.S.R num­ber 1023(E), dat­ed the 17th August, 2017.

 

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