Eway bill in case of imported goods : Amendment in CGST Rules 138A

Amendment in Rule 138A of CGST Rules

Central Goods and Services Tax (Eighth Amendment) Rules, 2018 vide NOTIFICATION NO.39/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.)], DATED 4-9-2018 :-

In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:—

“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.

Comment : In case of imported goods

• The person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and

• Shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.

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