EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.331, CUTTACK, WEDNESDAY, MARCH 7, 2018 /FALGUNA 16, 1939

FINANCE DEPARTMENT

NOTIFICATION

The 7th March, 2018

S.R.O. No. 92/2018— In exercise of the powers conferred by Section 164 of the

Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017),the State Government,

on recommendation of the Goods and Services Tax Council, do hereby make the following

rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Odisha Goods and Services Tax (Second

Amendment) Rules, 2018.

(2) Rules 1, 2, 9 and 10 shall come into force on the date of their publication in

the Odisha Gazette.

(3) Rules 3, 4, 5, 6, 7 and 8 shall come into force on such date as the State

Government may, by notification in the Official Gazette, appoint.

2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as

the said rules), in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following

sub-clause 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 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;”.

3. In the said rules, 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 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 from 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 one State or

Union territory to a job worker located in any other State or Union territory, 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 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 Finance Department notification No.27473-FIN-CT1-TAX-

0043/FIN dated the 16^th September, 2017 published in the Odisha Gazette, Extraordinary

issue number 1526, dated the 16^th September, 2017 bearing S.R.O No. 403/2017 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) 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 GST

EWB-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) 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 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 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 upto fifty

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 maybe, 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 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.

(5) Where the goods are transferred 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 transported for a distance of up to 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.

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

FORM GST 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:

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

FORM GST EWB-02 maybe generated by him on the said common portal prior to the

movement of goods.

(7) Where the consignor or the consignee has not generated the e-way bill in

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 GST EWB-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.

(8) 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-1:

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.

(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 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 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:—

Sl. No.

Distance

Validity period

(1)

(2)

(3)

Upto 100 km.

One day in cases other than

Over Dimensional Cargo

For every 100 km. or part thereof

thereafter

One additional day other than

Over Dimensional Cargo

Upto 20 km

One day in case of Over

Dimensional Cargo

For every 20 km. or part thereof

thereafter

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 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).

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

to the–

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

been furnished by the recipient or the transporter; or

(b) recipient, if registered, where the information in Part A of FORM GST EWB-01

has been furnished by the supplier or the transporter,

on the common portal, and the supplier or the recipient, as the case maybe, shall

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

(12) Where the person to whom the information specified in sub-rule (11) 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.

(13) The e-way bill generated under this rule or under rule 138 of the Central

Goods and Services Tax Rules 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;

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 Government of Odisha, Finance

Department notification No. 19833-FIN-CT1-TAX-0022/2017, dated the

29th June, 2017 published in the Odisha Gazette, Extraordinary issue no

1134, dated the 29th June, 2017 bearing S.R.O. No 296/2017 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 Finance

Department notification No.19853-FIN-CT1-TAX-0022/2017, dated the

29th June 2017 published in the Odisha Gazette, Extraordinary issue

no.1139, dated the 29th June, 2017 as amended from time to time and

Finance Department notification no.27995, dated the 21st September,

2017 published in the Odisha Gazette, Extraordinary issue no 1554,

dated the 21st September, 2017 bearing S.R.O. No 421/2017 as

amended from time to time;.

(k) any movement of goods caused by defence formation under Ministry

of defence as a consignor or consignee;

(l)

where the consignor of goods is the Central Government, Government

of any State or a local authority for transport of goods by rail;

(m) where empty cargo containers are being transported; and

(n) 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 from 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)]

4. In the said rules, for rule 138A, the following rule 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

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

Sl. No.

Description of Goods

(1)

(2)

Liquefied petroleum gas for supply to household and non

domestic exempted category (NDEC) customers

Kerosene oil sold under PDS

Postal baggage transported by Department of Posts

Natural or cultured pearls and precious or semi-precious

stones; precious metals and metals clad with precious metal

(Chapter 71)

Jewellery, goldsmiths’ and silversmiths’ wares and other

articles (Chapter 71)

Currency

Used personal and household effects

Coral, unworked (0508) and worked coral (9601)”

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 uploading.

(3) 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.

(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 bill of supply or bill of entry; or

(b) a delivery challan, where the goods are transported for reasons other than

by way of supply.”

5. In the said rules, for rule 138B, the following rule shall be substituted, namely:—

“138B. Verification of documents and conveyances.— (1) The Commissioner or an

officer empowered by him in this behalf may authorize the proper officer to intercept any

conveyance to verify the e-way bill in physical or electronic form for all inter-State and

intra-State movement of goods.

(2) 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 device.

(3) 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 other officer after

obtaining necessary approval of the Commissioner or an officer authorised by him in this

behalf.”;

6. In the said rules, for rule 138C, the following rule shall be substituted, namely:—

“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 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.”

7. In the said rules, for rule 138D, the following rule shall be substituted, 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.”

8. In the said rules, 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

(See rule 138)

E-Way Bill

E-Way Bill No.

E-Way Bill date

Generator

Valid from

Valid until

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

Vehicle Number

for Road

B.2

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 of

Entry.

3. Transport Document number indicates Goods Receipt Number or Railway Receipt

Number or Forwarding Note number or Parcel way bill number issued by railways or

Airway Bill Number or Bill of Lading Number.

4. Place of Delivery shall indicate the PIN Code of place of delivery.

5. Place of dispatch shall indicate the PIN Code of place of dispatch.

6. Where the supplier or the recipient is not registered, then the letters “URP” are to be

filled-in in column A.1 or, as the case may be, A.3.

7. 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

Consolidated E-Way Bill No.

Consolidated E-Way Bill Date

Generator

Vehicle Number

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

Tax Invoice 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

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

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

Sl.

No.

Descrip

tion of

Goods

nit

Pri

uni

Tot

val

Disco

unt, if

any

Taxa

ble

value

Central

tax

State or

Union

territory

tax

Integrat

ed tax

Cess

Amt.

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”

9. In the said rules, 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 hereby declare that the goods exported are not subject to any export duty. I also

declare that I have not availed any drawback of central excise duty/service

tax/central tax on goods or services or both and that I have not claimed refund of

the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation / Status”

10. In the said rules, in FORM GST RFD-01A, for the DECLARATION [second

proviso to section 54(3)], the following shall be substituted, namely:—

“DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also

declare that I have not availed any drawback of central excise duty/service

tax/central tax on goods or services or both and that I have not claimed refund of

the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation / Status”.

[No.5737–FIN-CT1-TAX-0034/2017FIN.]

By Order of the Governor

S. ROUT

Deputy Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 2038-173+500