1349

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1349

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

Notification

38/1/2017-Fin(R&C)(13)/2357

In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to

amend the Goa Goods and Services Tax Rules, 2017, namely:—

(1) These rules may be called the Goa Goods and Services Tax (Sixth Amendment)

Rules, 2017.

(2) Save as otherwise provided in these rules, they shall come into force on such date as

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

2. In the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as

the principal rules),—

(i) in rule 117, the words “of eligible duties and taxes” shall be omitted;

(ii) in rule 119, in the heading for the words “principal and job-worker/agent”, the words

“principal and job-worker or principal and agent” shall be substituted.

(iii) for rule 122, the following rule shall be substituted, 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.”;

(iv) for rule 123, the following rule shall be substituted, 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.”;

SERIES I No. 24

Panaji, 14th September, 2017 (Bhadra 23, 1939)

Reg. No. G-2/RNP/GOA/32/2015-2017

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

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(v) for rule 124, the following rule shall be substituted, namely:—

“124. Appointment, salary, allowances and other terms and conditions of service of the

Chairman and Members of the Authority.— The appointment, salary, allowances and other

terms and conditions of service of the Chairman and Members of the Authority shall be in

accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules,

2017.”;

(vi) for rule 125, the following rule shall be substituted, namely:—

“125. Secretary to the Authority.— The Secretary to the Authority shall be in accordance

with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”

(vii) for rule 126, the following rule shall be substituted, namely:—

“126. Power to determine the methodology and procedure.— The power to determine the

methodology and procedure of the Authority shall be in accordance with the provisions of

rule 126 of the Central Goods and Services Tax Rules, 2017.”;

(viii) for rule 137, the following rule shall be substituted, namely:—

“137. Tenure of Authority.— The tenure of the Authority shall be in accordance with the

provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”

(ix) 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—

(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 in Part A of FORM GST EWB-01, electronically, on the common portal.

(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 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.

(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 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:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1351

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.

(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) 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.

(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 may be generated by him on the said common portal prior to the movement of goods.

(7) 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 GSTEWB-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.

(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 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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1352

(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

Sr. No.

Distance

Validity period

(1)

(2)

(3)

Upto 100 km

One day

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 GSTEWB-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.

(11) 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 bill.

(12) 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.

(13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules

or Goods and Services Tax Rules of any other State 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;

land customs station to an inland container depot or a container freight station for clearance

by Customs; and

(d) in respect of movement of such goods and within such areas in a State and for values

not exceeding such amount as the Commissioner of State tax, in consultation with the Chief

Commissioner of central tax goods, may notify.

Explanation.— The facility of generation and cancellation of e-way bill may also be made

available through SMS.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1353

ANNEXURE

[(See rule 138 (14)]

Sr.

No.

Chapter or

Heading or

Sub-heading

or Tariff item

Description of Goods

(1)

(2)

(3)

0101

Live asses, mules and hinnies

0102

Live bovine animals

0103

Live swine

0104

Live sheep and goats

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks,

geese, turkeys and guinea fowls.

0106

Other live animal such as Mammals, Birds, Insects

0201

Meat of bovine animals, fresh and chilled.

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in

unit container]

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than

frozen and put up in unit container]

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]

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

[other than frozen and put up in unit container]

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and

put up in unit container]

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]

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]

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

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%]

0301

Live fish.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

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.

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other

than crustaceans and molluscs, live, fresh or chilled.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

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

0403

Curd; Lassi; Butter milk

0406

Chena or paneer, other than put up in unit containers and bearing a registered

brand name;

0407

Birds' eggs, in shell, fresh, preserved or cooked

0409

Natural honey, other than put up in unit container and bearing a registered

brand name

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

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

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

0511

Semen including frozen semen

Live trees and other plants; bulbs, roots and the like; cut flowers and

ornamental foliage

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1354

(1)

(2)

(3)

0701

Potatoes, fresh or chilled.

0702

Tomatoes, fresh or chilled.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or

chilled.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible

roots, fresh or chilled.

0707

Cucumbers and gherkins, fresh or chilled.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0709

Other vegetables, fresh or chilled.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further

prepared.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar

roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

0801

Brazil nuts, fresh, whether or not shelled or peeled

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

0803

Bananas, including plantains, fresh or dried

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

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.

0806

Grapes, fresh

0807

Melons (including watermelons) and papaws (papayas), fresh.

0808

Apples, pears and quinces, fresh.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

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.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

All goods of seed quality

0901

Coffee beans, not roasted

0902

Unprocessed green leaves of tea

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of

seed quality]

0910 11 10

Fresh ginger, other than in processed form

0910 30 10

Fresh turmeric, other than in processed form

1001

Wheat and meslin [other than those put up in unit container and bearing a

registered brand name]

1002

Rye [other than those put up in unit container and bearing a registered brand

name]

1003

Barley [other than those put up in unit container and bearing a registered brand

name]

1004

Oats [other than those put up in unit container and bearing a registered brand

name]

1005

Maize (corn) [other than those put up in unit container and bearing a registered

brand name]

1006

Rice [other than those put up in unit container and bearing a registered brand

name]

1007

Grain sorghum [other than those put up in unit container and bearing a

registered brand name]

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]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1355

(1)

(2)

(3)

1101

Wheat or meslin flour [other than those put up in unit container and bearing a

registered brand name].

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]

1103

Cereal groats, meal and pellets [other than those put up in unit container and

bearing a registered brand name]

1104

Cereal grains hulled

1105

Flour, of potatoes [other than those put up in unit container and bearing a

registered brand name]

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]

All goods of seed quality

1201

Soya beans, whether or not broken, of seed quality.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken,

of seed quality.

1204

Linseed, whether or not broken, of seed quality.

1205

Rape or colza seeds, whether or not broken, of seed quality.

1206

Sunflower seeds, whether or not broken, of seed quality.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds,

Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinc-

torius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed,

Kokam) whether or not broken, of seed quality.

1209

Seeds, fruit and spores, of a kind used for sowing.

1210

Hop cones, fresh.

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.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or

chilled.

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed

or in the form of pellets

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.

1301

Lac and Shellac

1404 90 40

Betel leaves

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

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

1905

Pappad

1905

Bread (branded or otherwise), except pizza bread

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery,

de-mineralized and water sold in sealed container]

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 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]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1356

(1)

(2)

(3)

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

Gandhi Topi

128

Khadi yarn

129

5303

Jute fibres, raw or processed but not spun

130

5305

Coconut, coir fibre

131

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

139

8803

Parts of goods of heading 8801

140

9021

Hearing aids

141

Indigenous handmade musical instruments

142

9603

Muddhas made of sarkanda and phoolbaharijhadoo

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2017

1357

(1)

(2)

(3)

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)

(x) 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—

(a) the invoice or bill of supply or delivery challan, as the case may be; and

(b) 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.

(2) A registered person may obtain an Invoice Reference Number from the common portal by

uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 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 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.

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.

(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 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.

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(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 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

Vehicle Number

Notes:

1. HSN Code in column A.6 shall be indicated at minimum two digit level for tax payers having annual turnover

upto five crore rupees in the preceding financial year and at four digit level for tax payers 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 delivery.

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

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FORM GST EWB-03

(See rule 138C)

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

Summary of findings

_____

FORM GST EWB-04

(See rule 138D)

Report of detention

E-Way Bill Number

Approximate

Location

of detention

Period of detention

Name

Officer

in-

charge

(if known)

Date

Time

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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

HSN

Qty.

Unit

Price

(per

unit)

Total

value

Discount,

if any

Taxable

value

Central

tax

State or

UT tax

Integrated

tax

Cess

Rate

Amt.

Rate

Amt.

Rate

Amt.

Rate

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”.

(xi) in the principal rules to FORMS, —

I. with effect from the 1^st July of 2017, for “FORM GST ENR-01”, the following Form shall be

substituted and shall be deemed to be have been substituted, namely:—

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“Form GST ENR-01

[See rule 58(1)]

Application for Enrolment under section 35 (2)

[only for un-registered persons]

Name of the State

(a) Legal name

(b) Trade name, if any

(d) Aadhaar (applicable in case

of proprietorship concerns only)

Type of enrolment

(i) Warehouse or Depot

(ii) Godown

(iii) Transport services

(iv) Cold Storage

Constitution of Business (Please select the Appropriate)

(i) Proprietorship or HUF

(ii) Partnership

(iii) Company

(iv) Others

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

(c)

Nature of premises

Own

Leased

Rented

Consent

Shared

Others (specify)

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 (c)]

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 hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Place:

Date:

Signature

Name of Authorised Signatory

For Office Use:

Enrolment No.

Date

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II. With effect from the 1^st 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)

GSTIN / Temporary

Legal Name

Trade Name, if any

Address

Tax period

(if applicable)

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

Amount of Refund

Claimed (Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central tax

State / UT tax

Integrated tax

Cess

Total

Grounds of refund

claim (select from

drop down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services— with payment of tax

(c)

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)

Details of Bank

account

Name of

bank

Address of

branch

IFSC

Type of

account

Account No.

Whether Self-Declaration filed by Applicant u/s

54(4), if applicable

Yes No

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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 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

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of input tax credit claimed in the application does not include

ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

Signature

Name –

Designation/Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has

not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name –

Designation/Status

DECLARATION [rule 89(2)(g)]

(For recipients of deemed export)

I hereby declare that the refund has been claimed only for those invoices which have been reported in

statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed

and the amount does not exceed the amount of input tax credit availed in the valid return filed for the

said tax period.

Signature

Name –

Designation/Status

SELF-DECLARATION [rule 89(2)(l)]

I ____________________ (Applicant) having GSTIN/temporary Id -------, solemnly affirm and certify that

in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for

the period from---to----, claimed in the refund application, the incidence of such tax and interest has

not been passed on to any other person.

Signature

Name –

Designation/Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a)

or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

10. Verification

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein

above is true and correct to the best of my/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:

Signature of Authorised Signatory

Date:

(Name)

Designation/Status

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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]

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

Statement-3 [rule 89(2)(b) and 89(2)(c)]

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

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)

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

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.

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

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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)

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

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

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 (c) or clause (d) or clause (f) of sub-section (8) of section 54 of

the Act.

Instructions –

1. Terms used:

(a) B to C: From registered person to unregistered person

(b) EGM:

Export General Manifest

(d) IGST:

Integrated Goods and Services Tax

(e) ITC:

Input Tax Credit

(f) POS:

Place of Supply (Respective State)

(g) SEZ:

Special Economic Zone

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(h) Temporary ID: Temporary Identification Number

(i) UIN:

Unique Identity Number

2. Refund of excess amount available in electronic cash ledger can also be claimed through

return or by filing application.

3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the

application.

4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete

in all respects.

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 data. 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 5A.

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 goods.

12. Where the invoice details are amended (including export), refund shall be allowed as per

the calculation based on amended value.

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).”;

III. with effect from the 1^st day of July, 2017, in “FORM GST TRAN-2”,—

(a) in Serial No. 4, for the words “appointment date”, the words “appointed date” shall be

substituted and shall be deemed to be have been substituted; in Serial No. 5, for the words

“credit on”, the words “credit of” shall be substitutedand shall be deemed to be have been

substituted;

By order and in the name of the Governor of Goa.

Michael M. D’Souza, Addl. Secretary (Finance).

Porvorim, 13th September, 2017.

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