Major highlightes of the amendments -
1- TRAN-2 to be filled by 31 March 2018 for each of six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period,
2- E-Way bill to be issued by registered person himself OR Transporter OR e-commerce operator OR Job worker or Handicraft worker by filling EWB -01 Part A
OR
Where 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,
3- 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
4- 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
5- 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,
6- the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill,
7- the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of 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,,
8- Some of the exceptions where e-way bill is not required,
For reading full text of the notification please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-12-2018-central_tax-English.pdf
1- TRAN-2 to be filled by 31 March 2018 for each of six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period,
2- E-Way bill to be issued by registered person himself OR Transporter OR e-commerce operator OR Job worker or Handicraft worker by filling EWB -01 Part A
OR
Where 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,
3- 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
4- 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
5- 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,
6- the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill,
7- the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of 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,,
8- Some of the exceptions where e-way bill is not required,
For reading full text of the notification please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-12-2018-central_tax-English.pdf
No comments:
Post a Comment