Realisation of Good and Services Tax (GST) on Excess Fare Tickets(EFTs)

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Summary

Realisation of Good and Services Tax (GST) on Excess Fare Tickets(EFTs) (iii) Value of fare & Penalty to be charged and GST shall be indicated

Text of the circular

GOVERNMENT OF INDIA (Bharat Sarkar)
MINISTRY OF RAILWAYS (Rail Mantralaya)

(RAILWAY BOARD)
No.2017/TG-V/23/1 New Delhi, dated 30.06.2017
ia om Commercial fangs [eusee व Managin g Director,
All Zonal Railways ~ CRIS, Chanakyapuri, New vet. |

Commercial Circular No. 46/2017

_ Sub: Realisation of Good and Services Tax (GST) on Excess Fare
Tickets(EFTs).

A detailed approach paper for implementation of GST on the subject of
Traffic Commercial Directorate has been circulated to all Zonal Railways
vide letter no, TC-I1/2910/2017/GST/2 dated 09.06.2017, Para A (15) of
these instructions which concerns EFT is reproduced below:-

The EFT is issued by the TTE to collect the excess fare, The GST as
applicable for fare (Appendix A) will have to be collected from the
passenger. Being small in volume, it may be considered as G2C transaction
and EFT shall be treated as tax invoice. The TTE shall indicate GSTIN of
Railway, break. up of GST (CGS T+SGST/UTSGOST or IGST) and State Code
in addition to information already written/printed on EFT. The details of the
collection of GST shall be fed into the system through batch processing i.e.
the details will have to be fed through offline method and uploaded in CRIS
system for GSTR-1 updation.

2, It is, therefore, desired that w.e.f, 01.07.2017, following action may be

taken on this account for EFTs issued for travel in the class where GST is

appli¢able:- ही

(i) On board Ticket Checking staff should be provided with the list of
GSTIN of all zonal Railways as well as state code serving the
jurisdiction of the beat allotted to him/her.

(ii) GST shall be charged @ 5% of the total value of EF T(including Fare
& penalty).

(iii) Value of fare & Penalty to be charged and GST shall be indicated
—gepairately. Value of GST shall be indicated upto 2 decimal points and

t shall not be rounded off, Rounding off shall be done only on the total
amount(including Faret+ penaltyt GST).

गुड Sok sale

(iv) Concerned Railway/State in respect of any EFT shall be the journey
- eommencing station indicated on” the EFT e.g. if a passenger is
detected at Mathura and EFT is issued ex. New Delhi, then in that case

the Railway concerned will be Northern Railway and State will be

Delhi. ।
(v) While feeding the details in the system through batch processing, the :
‘PTE shall indicate GSTIN of Railway, break up of GST |
(CGST+SGST/UTSGST or IGST) and State Code in addition to hy
information already written/printed on EF’? | क
[

(vi) Cash remittance of EFTs will continue to be governed by extant |
instructions/practice. | ' |
2, Necessary instructions may be issued to all concerned accordingly. | 7
3. This issues with the concurrence of Finance/Accounts Directorate of |
Ministry of Railways.
'्रिए . if
(Vikram Singh) 4
Director Passenger Marketing ||

Railway Board df
oe
No.2017/TG-V/23/1. New Delhi, dated 30.06.2017 1
Copy for information and necessary action to |
« FA&CAO ,AIl Zonal,Railways. he
न. Director (Audit) All Zonal Railways. ANN oo
DA: As above. For Financial Commissioners/Railways | | |
Wt
ia

भारत ATH(GOVERNMENT OF INDIA)
रेल Aaa (MINISTRY OF RAILWAYS)
रेलवे aS(RAILWAY BOARD)

सं.2017/टीजी-४/23/1 as दिल्‍ली, दिनांक 30.06.2017

मुख्य वाणिज्यिक प्रबंधक, प्रबंध निदेशक

सभी क्षेत्रीय रेलें क्रिस, चाणक्यपुरी, नई दिल्‍ली।
वाणिज्यिक परिपत्र सं.46/2017

विषय: अतिरिक्त किराया टिकटों (ईएफटी) पर माल एवं सेवा कर (जीएसटी) को वसूल
करना.

यातायात वाणिज्यिक निदेशालय द्वारा 09.06.2017 के पत्र
सं. टीसी 11/2910/2017/जीएसटी/2 के माध्यम से जीएसटी के कार्यान्वयन के संबंध में एक
विस्तृत दृष्टिकोण पत्र परिपत्रित किया गया हैं। इन अनुदेशों के पैरा ए (15), जो ईएफटी से
संबंधित है, को नीचे पुन: दिया जाता है:-

अतिरिक्त किराया वसूल करने के लिए टीटीई द्वारा ईएफटी जारी किया जाता है। किराए के लिए
यथा लागू जीएसटी को यात्री से वसूल करना होगा (परिशिष्ट ए)। छोटी राशि होने के कारण इसे
जी2सी ट्राजेक्शन के रूप में माना जाए और ईएफटी को कर-बीजक के रूप में माना जाएगा।
टीटीई ईएफटी में पहले से लिखी/मुद्रित सूचना के अतिरिक्त रेलवे का जीएसटीआईएन, जीएस

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Related circulars

• Referred to by: No.CAOPTS-IR0WI/1/2023-O/o
• Related: No.2017/TG-V/23/1

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