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arq

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r86 ^(r4)

u*$r€ {qErd, frqis r z ^qrd zor s

Naya Raipur , the 7th March 2018

NOTiFICATION

No. 1212018 - State Tax

No. F-10-9/201S/CT/V (22).- In exercise of the powers conferred by section 164 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017),the State Government hereby makes the following rules further

to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-

(l)

These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment)

Rules,2018.

(2)

Save as otherwise provided in these rules, they shall come into force on such date as the State

Government may, by notification, appoint.

2.

In the Chhattisgarh Goods and Services Tax Rules, 2017, -

(i)

with effect from the date of issue of this notification, in rule I 17, 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 2 by 31't March 2018, or within such

period as extended by the Commissioner, on the recommendations of the Council, for

eachof the six tax periods during which the scheme is in operation indicating therein,

the details ofsupplies ofsuch 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.-(l) Every registered person who causes movement of goods of

consignment value exceeding fifty thousand rupees-

(i)

in relation to a supply; or

(iD

for reasons other than supply; or

(iii)

due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods as

specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such

other information as may be required on the common portal and a unique number will be generated on

the said portal:

Provided that the transporter, on an authorization received flom the registered person, may

furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with

such other information as may be required on the common portal and a unique number will be

generated on the said portal:

Provided further that where the goods to be transported are supplied through an e-commerce

operator or a courier agency, on an authorization received from the consignor, the information in Part

A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a

unique number will be generated on the said portal:

Provided also that where goods are sent by a principal located in the State to a job worker

located in any other State, the e-way bill shall be generated either by the principal or the job worker, if

registered, irrespective of the value of the consignment:

Provided also that where handicraft goods are transported from the State to another State or

Union territory by a person who has been exempted from the requirement of obtaining registration

under clauses (i) and (ii) ofsection 24,the e-way bill shall be generated by the said person irrespective

of the value of the consignment.

Explanation l.-For the purposes of this rule, the expression "handicraft goods" has the meaning as

assigned to it in the notification No. 3212017- State Tax, F-10-73l2Ol7lCTlV (123) dated the 15rt

September, 2017 of Commercial Tax Department, Government of Chhattisgarh, published in the

(2)

effiqrrq {qEH. frqim rz rnd zor e

r86 ^(1s)

Gazetle of Chhattisgarh (Extraordinary). vide number 420, dated the 22th September, 201'7 as amended

fiom 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 suppiy ofgoods.

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, fumish, on the common portal, the information in Part B of FORM

GST EWB-OI:

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.

Where the e-way bili 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

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, the transporter may, at his option, generate and carrl'

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 transpofter, 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 upto fifly kilometers

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 recipient, or as the case may be, the

ffansporter may not furnish the details of conveyance in Part B of FORM GST EWB-O I .

Explanation l.-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 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 f5).

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"

Where the goods are traxsferred 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 transporteid 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 bill.

(3)

(4)

(5 ).

186 ⁽¹⁶⁾

Bd€rs{qEH,frcis 12qrdzors

(5A) The consignor or the recipient, who has furnished the information in Part-A of FORMGST

EWB-01, or the ffansporter, 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:

Provided that after the details ofthe conveyance have been updated by the transporter in Part

B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the

information in Part-A of FORM GST EWB-O1 shall not be allowed to assign the e-way bill number to

another transporter.

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 electronicaliy on the common

portal and a consolidated e-way bill in FORMGST EWB-02 maybe generated by him on the said

common portal prior Io the movement of goods.

Where the consignor or the consignee has not generated the e-way bill FORM GST EWB-01 and the

aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand

rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall. in

respect of inter-State supply, generate the e-way bill in FORM GSTEWB-01 on the basis of invoice or

bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in

FORM GST EWB-02 on the common portal prior to the movement of goods:

Provided that where the goods to be transported are supplied through an e-commerce operator

or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such

e-commerce operator or courier agency.

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 the details in FORM GSTR-I:

Provided that when the information has been furnished by an unregistered supplier or an

unregistered recipient 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 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 l38B:

Provided further that the unique number generated under sub-rule (l) shall be valid for a

period of fifteen days for updation of Part B of FORM GST EWB-01.

An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the piriod 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

Validity period

(t)

(2)

(3)

I

Upto 100 km.

One day in cases other than Over

Dimensional Cargo

2.

For every 100 km. or part thereofthereafter

One additional day other than Over

Dimensional Cargo

1-

Upto 20 km

One day in case of Over Dimensional

Cargo

4.

For every 20 km. or part thereof thereafter

One additional day in case of Over

Dimensional Cargo:

(6)

(,")

(8)

(e)

(i0)

, frqis rz ^rnd zorr

r86 u7)

Provided that the Commissioner may, on the recommendations of the Council, by notification,

extend the validiry period of an e-way bill for certain categories of goods as may be specified therein:

Provided fuither 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 l.-For the purposes of this rule, the"relevant date"shall mean the date on whichthe 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 bill.

Explanation 2.- For the purposes of this rule, the expression "Over Dimensional Cargo" shall ^{mean a}

cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed ^{in rule 93}

of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 ⁽⁵⁹ of ^1988).

(l l)

The details of the e-way bill generated under this rule shall be made available to the-

supplier, if registered, where the information in Part A of FORM GST EWB-01 has been

furnished by the recipient or the transporter; or

recipient, if registered, where the information in Part A of FORM GST EWB-01 has been

furnished by the supplier or the transporter,

(12)

on the common portal, and the supplier or the recipient, as the case may be, shall communicate ^his

acceptance or rejection of the consignment covered by the e-way bill.

Where the person to whom the information specified in sub-rule (l l) has been made available does ^not

communicate his acceptance or rejection within seventy two hours of the details being made available

to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed

that he has accepted the said details.

The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules, 2017 or Goods

and Service Tax Rules of any other State or Union territory shall be valid in the State.

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 hansported from the customs port, airport, air cargo complex and

land customs station to an inland container depot or a container lleight 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, notifu;

(e)

where the goods, other than de-oiled cake, being transported, are specified in the Schedule

appended to notificatiot'tNo.212017- State Tax (Rate), i-tO-+ZtZOtltCttV (lO) dated the 28th

June,2017 of Commercial Tax Department, Government of Chhattisgarh, published in the

Gazette of Chhattisgarh (Extraordinary), vide number 252, dated the 29th June, 2017. as

amended fiom time to time;

(f)

where the goods being fransported are alcoholic liquor for human consumption, ^petroleum

crude, high speed diesei, motor spirit ^(commonly known as petrol), natural ^gas or aviation

turbine fuel;

(g)

where the supply ofgoods being transported is treated as no supply under Schedule III ofthe

Act;

(a)

(b)

(13)

(14)

186 ⁽¹⁸⁾

d+{Frd {rgrd, frqis r z ^qrd zo r s

(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.

where the goods being transported are transit cargo from or to Nepal or Bhutan.

where the goods being transported are exempt from tax under notification No. 7l2Al7-State

Tax (Rate), dated 28th June 2017 and notification No. 2612017-State Tax ^{(Rate) dated 23rd}

September, 2017.

(k)

any movement of goods caused by defence formation under Ministry of ^{defence as a}

consignor or consignee;

(i)

0)

(1)

(m)

(n)

where the consignor of goods is the Central Government , Government of any State or a local

authority for transport ofgoods by rail;

where empty cargo containers are being transported; and

where the goods are being transported upto a distance of twenty kilometers from the ^place of

the business of the consignor to a weighbridge for weighment or liom the weighbridge ^{back to}

the place of the business of the said consignor subject to the condition that the movement of

goods is accompanied by a delivery challan issued in accordance with rule 55.

Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill

shall be made available through SMS to the supplier, recipient and the transporter, as ^{the case}

may be.

ANNEXURE

[See ^{rule 138 (14)]}

for rule 138A, the following rules 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)

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 elecffonic ^form

or mapped to a Radio Frequency ldentification Device embedded on to ^the

conveyance in such manner as may be notified by the Commissioner:

S. No"

Description of Goods

(1)

(2)

Liquefied petroleum gas for supply to household and non

domestic exempted category NDEC) customers

2.

Kerosene oil sold under PDS

-).

Postal baggage transported by Department of Posts

4"

Natural or cultured pearls and precious or semi-precious

stones; precious metals and metals clad with precious metal

(Chapter 7l)

5.

Jewellery, goldsmiths' and silversmiths' wares and other

articles (Chapter 7l)

6.

Currencv

v.

Jsed personal and household effects

8.

oral, unworked (0508) and worked coral (9601)

(iii)