Eway Bill Limit reduced to 50000 Copy of Order Commissioner GST PUnjab

DEPARTMENT OF EXCISE AND TAXATION
Bhupindra Road, Patiala, Punjab
NOTIFICATION
The 8th October, 2018

No. GST-I-2018/2-State.-In partial modification of earlier Notification No. PA/ETC/2018/175 dated  13/09/2018 issued by the Department of Excise & Taxation, Punjab and in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Punjab Goods and Services Tax Rules, 2017, read with section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) ), I, hereby notify that with immediate effect, e-way bill shall be required to be generated for intra-state movement of goods as mentioned in the Schedule to this notification where the value of goods exceeds Rs.50,000/-:

SCHEDULE

Sr. No.	Goods
1	Iron and steel in all forms and its waste thereof
2	Non-ferrous Metals, their alloys- finished products & waste thereof
3	Tobacco & its products, Pan masala, Katha, Cigarettes
4	Furniture
5	All types of Plywood, Block board, Decorative and Laminated Sheets
6	Timber
7	Building material including Marble, Granite, Kota Stone, Red Sand Stone, Chips, Crazy, Tiles and Sanitary goods
8	Cement
9	All kinds of polymers including plastic granules, plastic powder, master batches and plastic resin.
10	All types of yarn including partially oriented yarn, fibre, polyester top, polyester chips including waste.
11	Edible oils.

Sd/-
VIVEK PRATAP SINGH,
Commissioner of State Tax, Punjab

Form 'A" List of Festivals for the year 2019

FORM ‘A’

[SEE RULE 7(1)

Statement of Festival Holidays to be sent to the Inspector of the area and to be exhibited

and maintained in a factory under the Punjab Industrial Establishment (National and

Festival Holidays and Casual and Sick Leave) Rules, 1966.

SR#	Name and Address of the Establishment	Particulars of the day to be observed as Festival	Whether whole day or Half Day	No. and date of settlement through the Committee of the representatives of the workers.	Remarks
1		Republic Day	Whole Day	26-01-2019
2		Holi	Whole Day	21-03-2019
3		Independence Day	Whole Day	15-08-2019
4		Gandhi Jayanti	Whole Day	02-10-2019
5		Dushehra	Whole Day	08-10-2019
6		Diwali	Whole Day	27-10-2019
7		Vishavkarma Day	Whole Day	28-10-2019

 Date                                                                                       Signature of Establishment

Eway Bill Transporter ID when mandatory/compulsory

As per instructions issued Transporter ID is compulsory for generating eway bill. Here are the instructions

"As per new e-way bill rule, the e-way bill can be generated by the tax payer after entering the Part-B. If he is not having , the Part-B and transporter is going to update the Part-B then he/she has to compulsory enter the transporter ID to generate the "Part-A Slip"

No read carefully the above instructions which contain "IF" he is not having Part-B. i.e. if the suppliers do not know the truck No. (the goods are sent to local transporter who will arrange Truck and supply the goods from his site) then transporter ID is compulsory so that transporter who is already registered may open the transaction and update Part-B (i.e. truck No. etc.)

Nutshell. Transporter ID is not compulsory if the supplier is having Part-B particulars i.e. Truck No. etc.

Whether a unit can be run on National Holidays under PUnjab Govt Labour rules ? what is the procedure

Under the provisions of  "The Punjab Industrial Establishment (National and Festival Holidays and Casual and Sick Leave) Act, 1965.

Section 3 = National & Festival Holidays:- 1) Every worker shall, in each calender year, be allowed in such manner an on such condition as may be prescribed
a) Three national holidays of one whole day each on the 26th January, 15th August and 2nd October and
b) Four (five for Haryana) other holidays on any of the festivals specified in schedule appended to this Act.

Section 5(2) Where a worker on any holiday allowed under section 3, he shall at his option , be entitled to
   a) Twice his average daily wage for that day, or
b) His average daily wage for that day and a substituted holiday will his average daily wage on any other day within 90 days from the day on which he so works.

Under Section 2 (a) " Day means a period of 24 hours beginning at Midnight.

According to above said provisions

Example 2nd october Gandhi Jayanti

1  Holiday start from midnight of 1/2 October 12 am to 12 am midnight of 2/3 October.
2. If worker works on 2 October they will be paid double wages.

Though there are provisions for Intimation to Inspector (u/s 52 of Factory Act) for  Change on Weekly holidays only but it will be appropriate if Intimation about work on National Holiday is given to the Inspection in Advance at the email IDs

dylc.labour@punjab.gov.in

or

lcpboffice@gmail.com

Intimation for sending goods for Job work under sectin 143

To

The Assistant Commissioner
Central GST Division
Mandi Gobindgarh
divnmgg2013@gmail.com                            (For Mandi Gobindgarh  Central Assessees)


The Assistant Commissioner
Central GST Division
Khanna
gstdivisionkhanna@gmail.com                            (For Khanna Central Assessees)

The Assistant State GST  Commissioner
Fatehgarhsahib
aetcpio@yahoo.in                                           (For Mandi Gobindgarh  State  Assessees)

The Assistant State GST  Commissioner
Ludhiana
aetcldh1@yahoo.com                                         (For Khanna  State  Assessees)

Sub:- Intimation under section 143 SGST/CGST Act for sending goods for job Work

Sir,

We are registered under GST Act vide  registration No. _______________ We have to supply goods for job work as per detail as under. This intimation is given under section 143(i) of CGST/SGST Act.

Description of goods to be sent for job work
Detail of  Job Work process to be done
Name and Address of job-worker
Registration No. of Job Worker if registered

1.       The goods will be delivered without payment of SGST/CGST/IGST on challan as prescribed under rule 55 of the CGST Rules.

2.       We will maintain record of the goods sent for job work and received back.

3.       The goods received back after job work process will be supplied or used in the goods to be supplied on payment of SGST/CGST/IGST .

For

Challa under Rule GST Rule 55 for Dispatch of Goods for and after Job Work

	Challan under Rule 55 (1)(b) of  CGST/SGST Rules
	For  supply of goods against Job Work
			ORIGINAL	For Consignee
			Duplicate	For Transporter
			Triplicate	For Consignor
	A.B.C. Steel Rolling Mills
	G.T.Road
	Mandi Gobindgarh-147301
	GST Registratyion No.	03XXXXXXXXXXXXXXX
	Name and address of the consignee			NO.
TO	M/s			Date
				Vehicle#
	GST Registration No. of  consignee
	Purpose of Supply
	(Sent for Job Work/Return after Job Work/Sent to Kanda for weighment with name of Kanda)
sr#	Description of Goods	HSN Code	Weight	Rate	Value of Goods
1	Flat Bar	72111990
2	Flat Bar	72111990
3	Flat Bar	72111990
4	Flat Bar	72111990
5	Flat Bar	72111990
6	Flat Bar	72111990
7	Flat Bar	72111990
8	Flat Bar	72111990
9	Flat Bar	72111990
10	Flat Bar	72111990
11	Flat Bar	72111990
			Total Value		0
			IGST Involved/Availed
			CGST Involved/Availed
			SGST Involved/Availed
		For
			Authorised Signatory