Central Board of Excise & Customs has issued Notification No. 14/2018 dated 23rd March, 2017 and has further amended the Central Goods and Services Tax Rules, 2017.
Key Highlights of the Amendment are –
1) In case goods are sent from one job worker to another job worker, challan may be issued by principal or the job worker for sending the goods to another job worker.
2) Challan issued by the principal may be endorsed by the job worker, indicating quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.
3) The challan endorsed by the job worker may be further endorsed by another job worker, indicating quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.
4) In Rule 138 with regards to generation of e-way bill it has been clarified that the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ shall not include cases where leasing of parcel space by Railways takes place.
For further information please refer the attached document.
Source: Central Board of Excise & Customs
