Validity and Extension of E -Way Bill

E – Way Bill (Electronic Way Bill) is a document needs to be generated before movement of Consignment of Goods commences if Consignment Limit exceeds Rs. 50000 ( However Threshold limit of E-way Bill in some states exceeding Rs. 50000). For Calculation of Threshold limit GST Charged on Supply will be included but Value of Exempted Supply shall be excluded.

Validity of E – Way Bill

For Normal Cargo: -
• For Distance up to 100 Km – Valid for One Day
• For Every 100 Km or Part thereof beyond 100 Km: - Valid for Additional One Day for Every 100 Km or Part thereof.

For Over Dimensional Cargo: -
• For Distance up to 20 Km – Valid for One Day
• For Every 20 Km or Part thereof beyond 20 Km: - Valid for Additional One Day for Every 20 Km or Part thereof.
Extension of E – Way Bill
Validity of E – Way Bill can be extended 8 Hours before Expiry of validity or 8 Hours after Expiry of Validity.

Cancellation of E – Way Bill
E – Way Bill can be cancelled within 24 Hours of generation if any mistake or incorrect entry in E- Way Bill, Provided that E – Way Bill has not been verified by Officer(s) in transit.

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Recommendation of 33rd GST Council Meeting

GST rate:-

• GST shall be levied at effective GST rate of 5% without ITC on residentialp properties outside affordable segment;
• GST shall be levied at effective GST of 1% without ITC on affordable housingp properties

Effective date: -
The new rate shall become applicable from 1 of April, 2019.

Definition of affordable housing shall be:-
A residential house/flat of carpet area of upto 90 sqm in non-metropolitan cities / towns and 60 sqm in metropolitan cities having value upto Rs. 45 lacs (both for metropolitana nd non-metropolitan cities).

Metropolitan Cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater
Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of
MMR).

GST exemption on TDR/ JDA, long term lease (premium), FSI:
Intermediate tax on development right, such as TDR, JDA, lease (premium), FSI shall bee exemptedonly for such residential property on which GST is payable.

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Deemed Exports in GST

• Supplies made to Export Oriented Unit (EOU) / Software Technology Park (STP) /Electronic Hardware Technology Park (EHTP) /Bio –Technology Park (BTP).
• Supplies made against Advance Authorization/ Duty Free Import Authorization (DFIA).
• Supply of goods made to mega power projects against International Competitive Bidding.
• Supplies made to United Nation Agencies.
• Supply of goods made to nuclear projects through competitive bidding.
• Supply of marine freight containers.
• Supplies against Export Promotion Capital Goods (EPCG) authorization.
• Supplies to projects against international competitive bidding.
• Supplies to projects with zero customs duty.

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Applicability of Reverse Charge Mechanism on Inward Supply form Unregistered Person under GST

Any Registered Tax Payer made in Inward Supply of Notified Goods or Services from Unregistered Person on or after 1st February 2019 liable to pay Tax under Reverse Charge Mechanism.

Conditions for Applicability of Reverse Charge Mechanism: -
• There should be Supply of Goods or Services
• Such Supply of Goods or Services should be in respect of Taxable Goods/Services.
• Such Supply must be by an Unregistered Person to Registered Person.
• Such Supply must be an intra-state supply of notified Goods or Services.

Date on from which Reverse Charge Mechanism is applicable: - From 1st February 2019 Reverse Charge Mechanism on Inward Supply of Notified Goods or Service from Unregistered Person by Registered Tax Payer.

Notified Goods or Service under Reverse Charge Mechanism: - Till now No Goods or Services Notified.

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Place of Supply of Goods

Place of supply of goods imported into, or exported from India
In case of Import of Goods: - Location of Importer
In case of Export of Goods: - Location Outside India

Place of supply of goods other than import and export
• Where the supply involves the movement of goods, whether by the supplier or the recipient or by any other person: - Location of the goods at the time at which, the movement of goods terminates for delivery to the recipient.

• Where the goods are delivered to the recipient or any person on the direction of the third person by way of transfer of title or otherwise: - Principal place of business of such third person.

• Where there is no movement of goods either by supplier or recipient: - Location of such goods at the time of delivery to the recipient.

• Where goods are assembled or installed at site: - Place where the goods are assembled or installed.

• Where the goods are supplied on-board a conveyance like a vessel, aircraft, train or motor vehicle: - Place where such goods are taken on-board the conveyance.

• Where the place of supply of goods cannot be determined in terms of the above provisions: - To be determined in the prescribed manner.

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Place of supply of services where location of supplier and recipient is in India

General Rule: -
For Supply of Service from Business to Business (B2B Supply): - Location of Such Registered Person (Location of Receipt).

For Supply of Service from Business to Customer (B2C Supply): -
• Where the address on Record Exist: - Location of Receipt (Customer).
• For Other Cases: - Location of the Supplier of Service.

Exceptions to General Rule: -
1. Immovable property related services including accommodation in hotel/boat/vessel: -
• Location at which the immovable property or boat or vessel is located or intended to be located.
• If located outside India: - Location of the recipient
• If the immovable property or boat or vessel is located in more than one State: - Each State in proportion to the value of Services provided in each state.

2.  Restaurant and catering services, personal grooming, fitness, beauty treatment and health service: - Location where the services are actually performed.

3. Training and performance appraisal: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location where the services are actually performed.

4. Admission to an event or amusement park: - Place where the event is actually held or where the park or the other place is located.

5. Organization of an event including ancillary services and assigning of sponsorship to such events: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location where the services are actually performed.
• If the event is held in more than one State: - Each such State in proportion to the value of services provided in each State.
• If the event is held outside India: - Location of the recipient.

6. Transportation of goods, including mails or courier: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location at which such goods are handed over for their transportation.

7. Transportation of Passenger: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Place where the passenger embarks on the conveyance for a continuous journey.

8. Services on board a conveyance: - Location of the first scheduled point of departure of that conveyance for the journey.

9. Banking and other financial services including stock broking: -
• Location of the recipient of services in the records of the supplier.
• Location of the supplier of services if the location of the recipient of services is not available.

10. Insurance Services: -
• For Supply of Service from Business to Business Supply (B2B Supply): - Location of Such Registered Person (Location of Receipt).
• For Supply of Service from Business to Customer (B2C Supply): - Location of the recipient of services in the records of the supplier.

11. Advertisement services to the Government: -
• Each of States/Union Territory where the advertisement is broadcasted/displayed/ run/disseminated.
• Proportionate value in case of multiple States.

12. Telecommunication Services: -
• Services involving fixed line, leased and internet leased circuits, dish antenna etc: - Location of such fixed equipment.
• Post-paid mobile/ internet services: - Location of billing address of the recipient and if the same is not available, location of supplier.
• Pre-paid mobile/ internet/DTH services provided through selling agent/re-seller/distributor: - Address of such selling agent/re-seller/distributor in the records of supplier at the time of supply.
• Pre-paid mobile/ internet/DTH services by any person to final subscriber: Location where pre-payment is received or place of sale of vouchers.
• Pre-paid mobile/ internet/DTH services provided through Electronic Mode (Payment is made through electronic mode): - Location of recipient in records of supplier.
• Any Other Cases: - Address of the recipient in the records of the supplier and if the same is not available, location of supplier.
If the leased circuit is installed in more than one State: - Each such State in proportion to the value of services provided in each State.

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