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Inter-state booking of Parcel in GST regime by unregistered vendors FM 22/2018

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Summary

Inter-state booking of Parcel in GST regime by unregistered vendors (i) There is a requirement of mandatory registration if any person is making inter-State

Text of the circular

भारत UTHR/GOVERNMENT OF INDIA रेल FareTa/MINISTRY OF RAILWAYS (रेलवे ayS/RAILWAY BOARD) ok के के

Freight Marketing Circular No. 9 0.0 2018

No.TC-11/2046/2017/GST/Parcel New Delhi, dated 25.09.2018

The General Managers,

All Zonal Railways, — GM/PMS, CRIS, Chanakyapuri New Delhi

SUB:- Inter-state booking of Parcel in GST regime by unregistered vendors.

REF:- SER’s letter No. OP/128/E-Way Bill dated 09.07.2018.

South Eastern Railway vide letter under reference has sought the following Clarifications:~ _

1. whether an unregistered person can book his household belongings/hard parcels through rail from one state to another or not, and,

2. . whether a person requires mandatory GST registration if he supplies "exempted commodities through Parcel (as it is not a taxable supply from one state to another state?

The above issues have been examined in consultation with the Accounts Directorate of this Office and the following clarifications are furnished:-

(i) There is a requirement of mandatory registration if any person is making inter-State

taxable supply. If the transportation of household belongings is done for non-business purposes, same shall not fall under the category of taxable supply, and no registration is required. However, e-way bill is required to be generated if consignment values above®50,000/-

(ii) In case a person is making inter-state supplies of following nature, then he is not required to take mandatory registration:-

(a) Supplies not in the course of business; and

(b) Person exclusively involved in supply of exempted goods. However, e-way bill is required to be generated, as stated in (1) above

PC-3 RC DATA Mise. Notes

(iii) Notwithstanding above unregistered person can register in E-Way Bill System (Portal) as any normal citizen of the Country

(iv) Instruction on carrying of invoice copy by Railways has been issued by IR vide TCR/1078/2018/02 dated 23/03/2018 a.

aly" (Mudit Chandra)

Director Freight Marketing,

Railway Board . No.TC-Il/2046/2017/GST/Parcel New Delhi, dated 95.09.2018 Copy forwarded to:-.

1. The Dy. Comptroller & Auditor General of India(Railways), Room No. 224, Rail Bhavan, New Delhi

2. The Principal Financial Advisors, All Indian Railways

3. The Principal Directors of Audit, All Indian Railways

for Financial Ais 2 lor Railways

‘No. TC-I1/2046/2017/GST/Parcel | ~ New Delhi, dated’ 2$°.09.2018 Copy forwarded for information & necessary action to

PCCMs, PFAs, All Indian Railways _CCM (FM)s, All Indian Railways PCOM, all zonal Railways CRB, MT, FC, Secretary, DG/RHS, Railway Board AM(B), PED. (Finance), AM(IT), AM(C) PED (Vig), ED(Rates), PED(A), EDF(C) ED(X)-I; ED(C&IS),EDV(T), ED/Safety, ED(H), ADG/PR, DFC, DT C(G)s IDA and TC(CR), V(SS), PR, TG-I, TG-II TG-IV, TG-V & F(C) Branches, Railway Board

6. MD, Centre for Railway Information System (CRIS), Chanakyapuri, Near National Rail Museum, New Delhi, for making necessary changes in the PMS software 7 MD. IRCTC, 9" Floor, Bank of Baroda Building, 16, Sansad Marg, New Delhi for necessary action

8. Director General, Railway Staff College, Vadodara. _

9. Managing Director, Konkan Railway Corporation Ltd., Belapur Bhavan, Plot No. 6,

-- Sector-11, CBD Belapur, Navi Mumbai— 400014.

10. General Manager, Metro Railway, 33/1, JL Nehru Road, Kolkata

11. Chief Commissioner of Railway Safety, Lucknow

We WN पाए

“PC-3 RC DATA Miso, Notes —~3—

3.

12. General Secretary, IRCA, Chelmsford Road, New Delhi for issue of necessary correction slip .

13. Director, Institute of Rail transport Management (IRTEM), ne) Lucknow.

( ARG al (Mudit Chandra) Director Freight Marketing, Railway Board

PC-3 RC DATA Mise. Notes _

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