[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
[Central Board of Excise and Customs]
Notification No. 3/2018 – Central Tax
New Delhi, the 23
rd
January, 2018
G.S.R……(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 (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in
the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, -
(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty
days” shall be substituted;
(ii) with effect from 1
st
January, 2018, in rule 7, in the Table,
(a) in Sl. No. 1, in column number (3), for the words “one per cent.”, the words “half per
cent. of the turnover in the State or Union territory” shall be substituted;
(b) in Sl. No. 2, in column number (3), for the words “two and a half per cent.”, the words
“two and a half per cent. of the turnover in the State or Union territory” shall be
substituted;
(c) in Sl. No. 3, in column number (3), for the words “half per cent.”, the words “half per
cent. of the turnover of taxable supplies of goods in the State or Union territory” shall
be substituted;
(iii) in rule 20, the proviso shall be omitted;
(iv) in rule 24, in sub-rule (4), for the figures, letters and word “31
st
December, 2017”, the
figures, letters and word “31
st
March, 2018” shall be substituted;
(v) after rule 31, the following rule shall be inserted, namely:-
“31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1)
Notwithstanding anything contained in the provisions of this Chapter, the value in
respect of supplies specified below shall be determined in the manner provided
hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette
by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed
to be 100/128 of the face value of ticket or of the price as notified in the Official
Gazette by the organising State, whichever is higher.
Explanation:– For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold
in any State other than the organizing State;
(b) “lottery authorised by State Governments” means a lottery which is
authorised to be sold in State(s) other than the organising State also; and
(c) “Organising State” has the same meaning as assigned to it in clause (f) of
sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
(3) The value of supply of actionable claim in the form of chance to win in betting,
gambling or horse racing in a race club shall be 100% of the face value of the bet or
the amount paid into the totalisator.”;
(vi) in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be
substituted, namely:-
“Explanation:-For the purposes of rule 42 and this rule, it is hereby clarified that the
aggregate value of exempt supplies shall exclude:-
(a) the value of supply of services specified in the notification of the Government of
India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated
Tax (Rate), dated the 27
th
October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated
the 27
th
October, 2017;
(b) the value of services by way of accepting deposits, extending loans or advances in
so far as the consideration is represented by way of interest or discount, except in
case of a banking company or a financial institution including a non-banking
financial company, engaged in supplying services by way of accepting deposits,
extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from
the customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input
Service Distributor, may issue an invoice or, as the case may be, a credit or debit note
to transfer the credit of common input services to the Input Service Distributor, which
shall contain the following details:-
(i) name, address and Goods and Services Tax Identification Number of
the registered person having the same PAN and same State code as the
Input Service Distributor;
(ii) a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters -
hyphen or dash and slash symbolised as “-” and “/” respectively, and
any combination thereof, unique for a financial year;
(iii) date of its issue;
(iv) Goods and Services Tax Identification Number of supplier of common
service and original invoice number whose credit is sought to be
transferred to the Input Service Distributor;
(v) name, address and Goods and Services Tax Identification Number of
the Input Service Distributor;
(vi) taxable value, rate and amount of the credit to be transferred; and
(vii) signature or digital signature of the registered person or his authorised
representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the
value of the common services.”;
(viii) after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of goods.- The
person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill
of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case
where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23
rd
October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the
following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of
the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax
dated the 18
th
October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18
th
October, 2017,
refund of input tax credit, availed in respect of other inputs or input services used in
making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of
the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax
(Rate) dated the 23
rd
October, 2017 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23
rd
October,
2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23
rd
October, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 1321(E) dated the 23
rd
October, 2017 or notification No. 78/2017-
Customs dated the 13
th
October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated
the 13
th
October, 2017 or notification No. 79/2017-Customs dated the 13
th
October,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 1299(E) dated the 13
th
October, 2017, or all of them, refund of
input tax credit, availed in respect of inputs received under the said notifications for
export of goods and the input tax credit availed in respect of other inputs or input
services to the extent used in making such export of goods, shall be granted.”
(x) with effect from 23
rd
October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
claim for refund”, the words “the system designated by the Customs or the proper
officer of Customs, as the case may be, shall process the claim of refund in respect of
export of goods ” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of
India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance
with the provisions of rule 89”.
(10) The persons claiming refund of integrated tax paid on exports of goods or
services should not have received supplies on which the supplier has availed the
benefit of the Government of India, Ministry of Finance, notification No. 48/2017-
Central Tax dated the 18
th
October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated
the 18
th
October, 2017 or notification No. 40/2017-Central Tax (Rate) 23
rd
October,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 1320 (E) dated the 23
rd
October, 2017 or notification No.
41/2017-Integrated Tax (Rate) dated the 23
rd
October, 2017 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321
(E) dated the 23
rd
October, 2017 or notification No. 78/2017-Customs dated the 13
th
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1272(E) dated the 13
th
October, 2017 or
notification No. 79/2017-Customs dated the 13
th
October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1299 (E) dated the 13
th
October, 2017.”;
(xi) with effect from 1
st
February, 2018, for rule 138, the following rule 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 as specified in Part A of FORM GST EWB-01, electronically, on the common portal
along with such other information as may be required at the common portal and a unique
number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker
located in any other State, the e-way bill shall be generated by the principal irrespective of
the value of the consignment:
Provided further that where handicraft goods are transported from one State to another
by a person who has been exempted from the requirement of obtaining registration under
clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person
irrespective of the value of the consignment.
Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has
the meaning as assigned to it in the Government of India, Ministry of Finance, notification
No.32/2017-Central Tax dated the 15
th
September, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15
th
September, 2017 as amended from time to time.
Explanation 2.- 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 an invoice,
a bill of supply or a delivery challan, as the case may be, issued in respect of the said
consignment and also includes the central tax, State or Union territory tax, integrated tax and
cess charged, if any, in the document.
(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:
Provided that where the goods are transported by railways or by air or vessel, the e-
way bill shall be generated by the registered person, being the supplier or the recipient, who
shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or
Bill of Lading, as the case may be.
(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 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, the transporter, as the case may be 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 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
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 recipient,
or as the case maybe, 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 e-way bill shall not be valid for movement of goods by road
unless the information in Part-B of FORM GST EWB-01 has been furnished except in the
case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule
(5).
(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) Where the goods are transferred from one conveyance to another, the consigner 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 FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than 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 e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM
GST EWB-01, or the transporter, may assign the e-way bill number to another registered or
enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for
further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter
in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign
the e-way bill number to another transporter.
(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 maybe, and
may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal
prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce
operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator.
(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 or
an unregistered recipient 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 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:
Provided further the unique number generated under sub-rule (1) shall be valid for 72
hours for updation of Part B of FORM GST EWB-01.
(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, within the country, the goods have to be transported, as mentioned in column (2) of
the said Table:-
Table
Sl. No. Distance Validity period
(1) (2) (3)
1. Upto 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-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01
has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall
communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available 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;
(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;
(e) where the goods, other than de-oiled cake, being transported are specified in
the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28
th
June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 674 (E) dated the 28
th
June, 2017 as amended from
time to time;
(f) where the goods being transported are alcoholic liquor for human
consumption, petroleum crude, high speed diesel, motor spirit (commonly known as
petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III
of the Act.
Explanation. - The facility of generation and cancellation of e-way bill may also be made
available through SMS.
ANNEXURE
[(See rule 138 (14)]
S.
No.
Description of Goods
(1) (2)
1. Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by Department of Posts
4. Natural or cultured pearls and precious or semi-precious
stones; precious metals and metals clad with precious metal
(Chapter 71)
5. Jewellery, goldsmiths’ and silversmiths’ wares and other
articles (Chapter 71)
6. Currency
S.
No.
Description of Goods
(1) (2)
7. Used personal and household effects
8. Coral, unworked (0508) and worked coral (9601)”;
(xii) with effect from 1
st
February, 2018, in rule 138A, in sub-rule (5), for the words
“Notwithstanding anything contained”, the words “Notwithstanding anything contained in”
shall be substituted;
(xiii) with effect from 1
st
February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the
words “carried out by any”, the words “carried out by any other” shall be substituted;
(xiv) in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.
No.
Invoice details Integrated tax Cess BRC/
FIRC
Integrate
d tax
and cess
involved
in debit
note, if
any
Integrate
d tax and
cess
involved
in credit
note, if
any
Net
Integrate
d tax and
cess
(6+7+10
- 11)
No. Date Value Taxabl
e value
Amt. No. Date
1 2 3 4 5 6 7 8 9 10 11 12
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
1 2 3 4 5 6 7 8 9 10 11 12
”;
(b) after Statement 3A, the following Statement shall be inserted, namely:-
“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
of
recipient
Invoice details Shipping
bill/ Bill
of
export/
Endorsed
invoice
by SEZ
Integrated
Tax
Cess Integrated
tax and
cess
involved
in debit
note, if
any
Integrated
tax and
cess
involved
in credit
note, if
any
Net
Integrated
tax and
cess
(8+9+10–
11)
No. Date Value No. Date Taxable
Value
Amt.
1 2 3 4 5 6 7 8 9 10 11 12
”;
(xv) with effect from 1
st
February, 2018, for FORM GST EWB-01 and FORM GST
EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1 GSTIN of Supplier
A.2 GSTIN of Recipient
A.3 Place of Delivery
A.4 Document Number
A.5 Document Date
A.6 Value of Goods
A.7 HSN Code
A.8 Reason for Transportation
PART-B
B.1 Vehicle Number for Road
B.2 Transport Document Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers
having annual turnover upto five crore rupees in the preceding financial year and at
four digit level for taxpayers having annual turnover above five crore rupees in the
preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of
Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0 Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No. :
Consolidated E-Way Bill Date :
Generator :
Vehicle Number :
Number of E-Way
Bills
E-Way Bill Number
”;
(xvi) with effect from 1
st
February, 2018, in FORM GST EWB-03, for the letters “UT”, at
both places where they occur, the words “Union territory” shall be substituted;
(xvii) with effect from 1
st
February, 2018, in FORM GST INV-01, for the letters “UT”, the
words “Union territory” shall be substituted.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017,
published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 75/2017-Central Tax, dated the 29
th
December, 2017, published vide number
G.S.R 1602 (E), dated the 29
th
December, 2017.
