CGST Second Amendment Rules 2023

E-way bill for intra-state (intra-state) movement of gold, precious stones etc. (w.e.f. 04-08-2023) CGST (Second Amendment) Rules, 2023, Notification no. 38/2023- Central Tax dated August 04, 2023.
Rule 138F Interstate movement of gold, precious stones etc. should be reported,

 

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What is the eway bill for interstate movement of goods?

Generation of e-way bills.- (1) Where, (a) A State Excise or Union Territory Excise Commissioner shall compel the furnishing of information relating to intra-State movement of goods specified against serial numbers 4 and 5 in the Annexure attached to sub-rule (14) of rule 138. Sub-rule (1) of State or Union Territory Goods and Services Tax Rules 138F and,
 

(b) as notified by the Commissioner of State Tax or Union Territory Tax, in consultation with the Principal Chief Commissioner or Chief Commissioner of Central Tax having jurisdiction, where the consignment value of such goods does not exceed two lakhs of rupees. Commissioner of Central Tax authorized by him, 

Notwithstanding anything contained in rule 138, every registered person who causes intra-State movement of such goods,—

1.  in relation to supply; Or
2.  for reasons other than supply; Or
3.  on account of inward supply from an unregistered person,

Before commencing such movement within that State or Union Territory, the GST shall provide information relating to such goods electronically as specified in Part A of Form EWB-01 against which a unique number shall be generated,
 

If the consignment is supplied by an e-commerce operator or courier agency, the information in Part A of Form GST EWP-01 may be supplied by such e-commerce operator or courier agency.
 

(2) *Information specified in Part B of Form GST EWB-01 need not be furnished in respect of movement of goods referred to in sub-rule (1) Form GST EWB-01 referred to in sub-rule (1), e-way bill Form GST EWB-01 will be generated electronically on the common portal at
 

(3) The information provided in Part A of Form GST EWB-01 shall be made available to registered suppliers on the common portal.
 

(4) If an e-way bill is generated under this rule and the goods are not carried or transported as per the particulars specified in the e-way bill, the e-way bill may be canceled electronically. Within twenty four hours of generation of portal, e-way bill,
 

As per provisions of Rule 138B, e-way bill cannot be canceled if it has been verified in transit.
 

(5) Notwithstanding anything contained in this rule, the creation of an e-way bill shall not require—
 

(a) the place where the goods from the customs port, airport, air cargo terminal and land customs station are admitted by customs to the inland container warehouse or container cargo station;

(b) where the goods are carried—
 

(i) from an inland container warehouse or container cargo station under a customs bond to a customs port, airport, air cargo terminal 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.
 

(6) Sub-rule (10), sub-rule (11) and sub-rule (12) rule 138, rule 138A, rule 138B, rule 

138C, rule 138D and rule 138E shall apply to e-way bill generated under this rule.
 

Explanation.- 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 the invoice, supply bill or delivery challan. The Central Tax, State Tax or Union Territory Tax issued in respect of the said goods and included in the document shall exclude the value of exempt supply of goods invoiced for both exempt and taxable supply of goods.