anujAs we know that GST is talk of the town these days, Government of India notified it w.e.f. 1stJuly, 2017 except 2 chapters (registration and Composite levy), which were notified earlier w.e.f. 22nd June, 2017. All the Acts and rules whether Central wise or State wise are notified. However rules for e-way bill are yet to be placed in Goods and Services Tax Rules, 2017 and only a rule i.e. rule 138 is the part of GST rules, which says-

“Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage”.

Uttar Pradesh by using the power as given in rule 138, notifies 5 e-way bills w.e.f. 16th August, 2017 {Vide Notification KA.NI.-1014/XI-9(52)/l7- U.P. GST Rules-2017-Order-(31)-2017 dated: July 21, 2017}:-

E-way bill-01:

In case of transportation of taxable goods valuing Rs. 5000 or more from a place outside Uttar Pradesh into the State

Exemption: If a person transports goods valuing less than Rs. 50,000 for his personal use as a personal  luggage by a personal vehicle or by any public passenger transport vehicle with  his personal identification documents, the form e-way bill-01 shall not  be required.

E-way bill-02:

In case of movement of following goods of more than Rs.1 lakh value for inside transportation within state and export from state-

(a) Mentha  Oil,  Menthol   and D. M.D.,

(b) Supari

(c) Iron and Steel,

(d) All types of edible oils and Vanaspathi ghee.

E-way bill-03:

In case of transportation of taxable goods by e-commerce operators or by their authorized transporters, courier agents or agents for delivery to a person within Uttar Pradesh


In case of transportation of taxable goods valuing Rs. 5000 or more from a place outside Uttar Pradesh to a place outside the State.


Transit storage within the State and on the exit of goods from the State.

*Applicable e-way bill shall be carried with the goods during the transportation or transit storage of the goods.

** Earlier effective date was 26th July, 2017 but due to receiving requests from businessmen who deal in fabric, it has been extended to 16th August, 2017. 

***Forms are available online and can be downloaded from http://comtax.up.nic.in

Disclaimer : This is an effort by Lexcomply.com to contribute towards improving compliance management regime. User is advised not to construe this service as legal opinion and is advisable to take a view of subject experts. 


Actions Points for adoption GST

gstAs business owners and professionals we need to adopt the GST regime. GST has been introduced to avoid dual taxation, increase the scope of CENVAT credit and much more. Few Action points for adoption of GST are as under:

  • Migrate the Registration
  • Classifying the transaction into Goods and Service and Place of Provision
  • Get the tax rate of the goods and service
  • Prepare the detail of Stock in hand
  • Prepare the detail of Capital Goods in Hand
  • Filing of form GST Tran-01 for claiming input held in stock
  • Prepare the list of unregistered supplier (as on reverse charge basis tax to be paid by recipient)
  • Maintenance of record of credit and debit note
  • Preparation of necessary particulars to be included in Invoice
  • Updating of GSTIN to Vendors and customers which will be different in different states.
  • Upgrading or changing the accounting software
  • Understanding place of supply for GST Impact
  • Understanding sales policy including return of goods for GST impact
  • Identification of HSN (Harmonized System of Nomenclature) / SAC (Service Accounting Codes) for all types of inputs/capital goods and services used in the business, required for sold to its customers.
  • Ensure all un-availed/ un-utilized credits which are eligible under GST laws are carried forward through Excise, Service Tax & VAT Returns for the quarter/month ending on 30.06.2017.
  • The assessee to ensure that there is no capital goods in transit on June 30, 2017, because capital goods CENVAT credit becomes eligible only when goods are received in the premises. There is no provision under GST, for claiming credit of capital goods which will be in transit during GST Rollout.

Disclaimer : This is an effort by Lexcomply.com to contribute towards improving compliance management regime. User is advised not to construe this service as legal opinion and is advisable to take a view of subject experts.

Impact of Revised GST Model Law


With the issuance of revised model GST law, the countdown to implement much awaited Goods & Service Tax on 01.04.2017 has begun. It is required to recall here that on June 14th, this year, the aforesaid revised model was share for public feedback and now it is here with all the revisions based on the comments of public.

The major changes in the revised model include clear exclusion of securities from the definition of goods. Goods now means”every kind of movable property other than money & securities.” Another change is removal of ambiguity over taxation of supply to SEZ units, it is now clear that the same will avail all benefits available in the existing law.  Inclusion of new provisions regarding “place of supply”, “use of business assets & services for private or Non-Business use”, “supplies made by principal to agent & vice-versa” are some of the other remarkable revisions.

But the most significant one is the introduction of ANTI-PROFITEERING which ensures responsibility of companies to pass the benefits of GST to ultimate consumers. The clause is dedicated to the fair price chargeability & transparency in price mechanism.

Though all the above will surely come out with positive impacts but despite expected positive outcomes the law certainly has many complications & it will be worth watching what challenges will the current government face for  getting it pass from both houses & later by the ultimate consumers.

Disclaimer: This is an effort by Lexcomply.com to contribute towards improving compliance management regime. User is advised not to construe this service as legal opinion and is advisable to take a view of subject experts.

GST- Tax rates, a welcome step


GST Council has taken a step ahead towards making GST a reality. They have lifted veil from the most awaited part of GST i.e. the tax rates. They have introduced the following rates:

  1. 0% – Food grains of high public consumption and which contributes to almost 50% of the inflation index;
  2. 5%-12%-18% – other Goods and services
  3. 28%- white goods like AC, washing machine and the likes
  4. 40%& 65%- aerated drinks , Pan Masala , Tobacco products , high cars and other luxury items

GST will promote compliance through e-compliance tools for managing the compliances and promote tax governance.