CBEC notifies the CGST (6th Amendment) Rules 2017 to insert GST Rules on Movement of Goods and Generation of E-way Bills with Applicable Forms EWB-01, EWB-02, EWB-03, EWB-04 and INV-1.
Also, CGST Rule 138 on E-way Bills has been amended with insertion of related provisions vide new CGST Rules 138A, 138B, 138C and 138D. Further, GST Forms ENR-01 and RFD-01 have been amended. It may, however, be noted that CBEC is yet to notify the date from which the e-way bill Rules will become applicable.
CBEC Central Tax Notification 27/2017 dt. 30/08/2017: CGST (6th Amendment) Rules, 2017
G.S.R. 1121(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central 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 Central Government may, by notification in the Official Gazette, appoint.
2. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules),-
(i) for rule 138, the following shall be substituted, namely:-
138. Information to be furnished prior to commencement of movement of goods and generation of eway 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:
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 eway 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 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 GST EWB 01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB 01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB 02 on the common portal prior to the movement of goods.
(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.
(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:
|Sr. No.||Distance||Validity period|
|1.||Up to 100 km||One day|
|2.||For every 100 km or part thereof thereafter||One additional day|
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB 01.
Explanation.- For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(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 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-
(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 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
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS.
[(See rule 138 (14)]
Chapter or Heading or Sub-heading or Tariff item
Description of Goods
|Live asses, mules and hinnies|
|Live bovine animals|
|Live sheep and goats|
|Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.|
|Other live animal such as Mammals, Birds, Insects|
|Meat of bovine animals, fresh and chilled.|
|Meat of bovine animals frozen [other than frozen and put up in unit container]|
|Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]|
|Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]|
|Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]|
|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]|
|Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]|
|Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]|
|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]|
|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]|
|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%]|
|Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304|
|Fish fillets and other fish meat (whether or not minced), fresh or chilled.|
|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.|
|Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.|
|Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.|
|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|
|Curd; Lassi; Butter milk|
|Chena or paneer, other than put up in unit containers and bearing a registered brand name;|
|Birds’ eggs, in shell, fresh, preserved or cooked|
|Natural honey, other than put up in unit container and bearing a registered brand name|
|Human hair, unworked, whether or not washed or scoured; waste of human hair|
|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|
|All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.|
|Semen including frozen semen|
|Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage|
|Potatoes, fresh or chilled.|
|Tomatoes, fresh or chilled.|
|Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.|
|Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.|
|Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.|
|Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.|
|Cucumbers and gherkins, fresh or chilled.|
|Leguminous vegetables, shelled or unshelled, fresh or chilled.|
|Other vegetables, fresh or chilled.|
|Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.|
|Dried leguminous vegetables, shelled, whether or not skinned or split.|
|Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.|
|Coconuts, fresh or dried, whether or not shelled or peeled|
|Brazil nuts, fresh, whether or not shelled or peeled|
|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|
|Bananas, including plantains, fresh or dried|
|Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.|
|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.|
|Melons (including watermelons) and papaws (papayas), fresh.|
|Apples, pears and quinces, fresh.|
|Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.|
|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.|
|Peel of citrus fruit or melons (including watermelons), fresh.|
|All goods of seed quality|
|Coffee beans, not roasted|
|Unprocessed green leaves of tea|
|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|
|Wheat and meslin [other than those put up in unit container and bearing a registered brand name]|
|Rye [other than those put up in unit container and bearing a registered brand name]|
|Barley [other than those put up in unit container and bearing a registered brand name]|
|Oats [other than those put up in unit container and bearing a registered brand name]|
|Maize (corn) [other than those put up in unit container and bearing a registered brand name]|
|Rice [other than those put up in unit container and bearing a registered brand name]|
|Grain sorghum [other than those put up in unit container and bearing a registered brand name]|
|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]|
|Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].|
|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]|
|Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]|
|Cereal grains hulled|
|Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]|
|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|
|Soya beans, whether or not broken, of seed quality.|
|Ground-nuts, not roasted or otherwise cooked, whether or not shelled|
or broken, of seed quality.
|Linseed, whether or not broken, of seed quality.|
|Rape or colza seeds, whether or not broken, of seed quality.|
|Sunflower seeds, whether or not broken, of seed quality.|
|Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.|
|Seeds, fruit and spores, of a kind used for sowing.|
|Hop cones, fresh.|
|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.|
|Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.|
|Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets|
|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.|
|Lac and Shellac|
1404 90 40
1701 or 1702
|Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery|
|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|
|Bread (branded or otherwise), except pizza bread|
|Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]|
|Non-alcoholic Toddy, Neera including date and palm neera|
2202 90 90
|Tender coconut water other than put up in unit container and bearing a registered brand name|
|Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake|
|Salt, all types|
|Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002|
|Human Blood and its components|
|All types of contraceptives|
|All goods and organic manure [other than put up in unit containers and bearing a registered brand name]|
|Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta|
|Municipal waste, sewage sludge, clinical waste|
|Condoms and contraceptives|
|Firewood or fuel wood|
|Wood charcoal (including shell or nut charcoal), whether or not agglomerated|
4802 / 4907
|Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government|
4817 / 4907
|Postal items, like envelope, Post card etc., sold by Government|
48 / 4907
|Rupee notes when sold to the Reserve Bank of India|
|Cheques, lose or in book form|
|Printed books, including Braille books|
|Newspapers, journals and periodicals, whether or not illustrated or containing advertising material|
|Children’s picture, drawing or colouring books|
|Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed|
|Silkworm laying, cocoon|
|Wool, not carded or combed|
|Fine or coarse animal hair, not carded or combed|
|Waste of wool or of fine or coarse animal hair|
|Jute fibres, raw or processed but not spun|
|Coconut, coir fibre|
|Indian National Flag|
|Human hair, dressed, thinned, bleached or otherwise worked|
6912 00 40
|Earthen pot and clay lamps|
|Glass bangles (except those made from precious metals)|
|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.|
|Handloom [weaving machinery]|
8802 60 00
|Spacecraft (including satellites) and suborbital and spacecraft launch vehicles|
|Parts of goods of heading 8801|
|Indigenous handmade musical instruments|
|Muddhas made of sarkanda and phool bahari jhadoo|
|Slate pencils and chalk sticks|
9610 00 00
|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;
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(ix) Kalava (Raksha sutra)
|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)|
|Used personal and household effects|
|Coral, unworked (0508) and worked coral (9601);|
(ii) 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.
(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)
|GSTIN of Recipient|
|Place of Delivery|
|Invoice or Challan Number|
|Invoice or Challan Date|
|Value of Goods|
|Reason for Transportation|
|Transport Document Number|