Rajasthan E-Way Bill Rule (RGST Rule 138)
Rajasthan government Notified the rules related to e-way bill (Electronic Way Bill) as on dated 18. December, 2017 and notification shall come into force with effect from 20-Dec-2017. E-way bill is like a road permit, and Any Registered person/ dealer who causes carry of goods of consignment value exceeding 50000.00 rupees, Furnish information relating to the said goods in e-way bill before commencement of carry (from a place outside the State to a place within the State or from a place within the State to a place outside the State).
Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with rule 138 of the Rajasthan Goods and Services Tax Rule, 2017, RGST Rule 138
Information to be furnished prior to commencement of movement of goods and generation of e-way bill. (RGST Rule-138).
the State Government, on being satisfied that it is necessary in the public interest so to do, hereby notifies as under, namely: –
1. Any Registered person/ dealer who causes movement of taxable goods, as mentioned in Annexure appended to this notification, from a place outside the State to a place within the State or from a place within the State to a place outside the State, where consignment value exceeds 50,000.00 (Fifty Thousand rupees), –(RGST Rule 138) (www.legaltaxguru.com)
- in relation to a supply; or
- for reasons other than supply; or
- due to inward supply from an unregistered Dealer (person),
shall, before commencement of such movement, furnish information relating to the said goods in Part A of the e-way bill, online, on the GST portal as may be notified by the Commissioner in this behalf, hereinafter referred to as “on the online portal”. (RGST Rule 138)
|1. A.1||GSTIN of Recipient (A.1)|
|2 A.2||Place of Delivery (A.2)|
|3 .A 3||Invoice or Challan Number (A.3)|
|4 .A 4||Invoice or Challan Date (A.4)|
|5 .A 5||Value of Goods (A.5)|
|6. A.6||HSN Code (A.6)|
|7. A.7||Reason for Transportation (A.7)|
|8. A.8||Transport Document Number (A.8)|
RGST Rule 138 (www.legaltaxguru.com)
Note-(Rajasthan E-Way Bill Rule)
- HSN Code (Harmonized System of Nomenclature) in column A,6 shall be indicated at minimum two digit level for taxpayers having annual turnover up to 5 (five) crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above 5 (five) crore rupees in the preceding F. Y.
- Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
- Place of Delivery shall indicate the PIN Code of place of delivery,
- Reason for Transportation shall be chosen from one of the following code :
|Code||Description for Choose|
|2.||Export or Import (Code-2)|
|3.||Job Work (Code-3)|
|4.||SICD or CKD (Code-4)|
|5.||Recipient not known (Code-5)|
|6.||Line Sales (Code-5)|
|7.||Sales Return (Code-6)|
|8.||Exhibition or fairs (Code-6)|
|9.||For own use (Code-7)|
2.Where the goods are transported by the registered Dealer (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 online, on the GST portal after furnishing information in Part B of Form e-way bill.
3.Where the e-way bill (Electronic Way Bill) is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered Dealer (person) shall furnish the information relating to the transporter in Part B of E-Way bill on the GST 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 Dealer (person) in Part A of Form e-WAY BILL:
Provided that the registered Dealer (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 Dealer (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 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 10 (ten) 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 transporter may not furnish the details of conveyance in Part B of FORM E way Bill.
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 e- way bill 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 e-way bill:
Provided that where the goods are transported for a distance of less than 10 (ten) 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 conveyance may not be updated in the Form 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 Online on the GST portal and a consolidated e-way bill in FORM e-way bill 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 FORM e-way bill in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than 50000.00 (fifty thousand) rupees, the transporter shall generate e-way bill 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 on the common portal prior to the movement of goods.
8. The information furnished in Part A of FORM e-way bill 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 e-way bill, 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 GST 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 138 Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017).
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:
|Sr. no.||Distance in km||Validity period in Days|
|01.||Up to 100 Kilometer||1 (One) day|
|02.||For every 100 Kilometer or part thereof thereafter||1 (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 e-way bill.
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 24 (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 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 this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
14.. Notwithstanding anything contained in this rule, no e-way bill is required to be generated to be furnished in the following circumstances, namely:- —(Rajasthan E-Way Bill Rule)
- where the goods being transported other than those 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
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
15.. The person (dealer) in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be,
16.For furnishing the information in the format given above, the following procedure may be followed:-
(a) Every such person (dealer) shall access the portal and create the username and password by authenticating through One Time Password (OTP).
(b) The registered person (dealer) should keep the password in proper custody. The registered persons are advised to change the password at regular intervals.
(c) The registered person (dealer) may create sub-users if required.
17.. Instances of non-compliance of this notification or furnishing incorrect or incomplete information may cause detention or seizure and penalty under section 129 of the RGSTAct, 2017 ( Act No. 9 of 2017). (Rajasthan E-Way Bill Rule)
This notification shall come into force with effect from 20-Dec-2017 (Rajasthan E-Way Bill Rule)
Click here for List of specified Goods in Annexure
Login Here for E-way Bill- http://184.108.40.206/ewbnat5/
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