Manipur State GST Act- Goods and services tax act


Manipur Goods and Services Act (GST ACT), 2017


GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT

NOTIFICATION
Imphal, June 14,2017

No. 2/29/2017-Leg/L : The following Act of the Legislature, Manipur which received assent of the Governor of Manipur on June 14,2017 is hereby published in the Official Gazette:

THE MANIPUR GOODS AND SERVICES TAX ACT, 2017
(Manipur Act No. 3 of 2017)

AN

ACT

to make a provision for levy and collection of tax on intra-State
supply of goods or services or both by the State of Manipur and
the matters connected therewith or incidental thereto.

BE it enacted by Legislature of Manipur in the Sixty-eighth Year
of the Republic ofIndia as follows:-

CHAPTER I
PRELIMINARY

Short title, extent and commencement.

(1) This Act may be called the Manipur Goods and Services Tax Act, 2017.

(2) It extends to the whole of Manipur

(3) It shall come into force on such date as the State Government
may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Download The Manipur State GST Act in PDF : Click Here

Income Tax Returns (ITRs) Filing date Extended To August 5

The last date for filing of income tax returns (ITRs) for the financial year 2016-17 has been extended to August 5. The original deadline was July 31. The Income Tax Department has already received over two crore returns filed electronically. The department had earlier issued advertisements in leading national dailies in the last few days stating that taxpayers should disclose their income “correctly” and file their ITRs on or before July 31.

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Giving the reason for the extension, a government official said the tax department’s e-filing website – incometaxindiaefiling.gov.in – has been experiencing overload due to last minute filing of returns.

The linking of Aadhaar number with the PAN (Permanent Account Number) of taxpayers has also been made mandatory for filing of ITR, beginning July 1. The department has also asked taxpayers to declare in their ITRs cash deposits made in bank accounts aggregating to Rs. 2 lakh or more post-demonetisation, between November 9 and December 30 last year.

Every person whose gross total income exceeds the taxable limit must file an income tax return, the Income Tax Department has said.

The Income Tax Department also mentioned certain taxpayers who are required to e-file their income tax returns. These included individuals and HUFs (Hindu Undivided Families) having total income exceeding Rs. 5 lakh or claiming any refund in the return (excluding individuals of the age of 80 years or more who are furnishing return in Form ITR-I or Form ITR-2) and individuals/HUFs being a resident other than not ordinarily resident having any foreign asset/income or claiming any foreign tax relief.

Also, the taxman said, persons filing Form 3, Form 4, Form 5 and Form 7 are required to e-file their returns.

The government had earlier notified a simpler, one-page form for filing income tax returns.

Source : http://www.ndtv.com/business/income-tax-today-s-deadline-for-filing-returns-to-be-extended-1731421

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GST has big positive on economy, benefits can be seen within a month: PM

The benefits of goods and services tax (GST) can be seen within a month of its implementation as it has produced a “big positive effect” on the economy, and has bolstered the economic progress, Prime Minister Narendra Modi said in his ‘Mann ki Baat’ address on Sunday.

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“I feel very happy and satisfied when a poor person writes to say how because of GST prices of various items essential for him have come down, and commodities have become cheaper. I have been observing how GST has impacted the transport and logistics sector; how the movement of trucks has increased,” the PM has said.

He also pointed out that the time taken to cover distances has come down drastically and highways have become clutter-free.

“Pollution levels have come down with the increased speeds of trucks. Goods are also being transported much faster. Earlier, because of the multiple tax structures, maximum resources of the transport and logistics sector were expended in maintaining paperwork and that also led to a need for construction of new warehouses in each state,” the PM said, adding that he hoped that experts in economics, management and technology would write about India’s GST experiment as a model for the world.

The PM compared the period between 1942 and 1947 — from the launch of Quit India movement to India’s Independence — and said the same resolve should be shown by Indians between 2017 and 2022 for taking the country to new heights.

“Just as the five years from 1942 to 1947 were decisive for the country’s Independence, these five years from 2017 to 2022 can and must play a decisive role for the future of India. Five years from now, we will celebrate 75 years of India’s Independence. Therefore, we must make a firm resolve today. We should celebrate August 15, 2017, as the Sankalp Parva or the Day of Resolve, and in 2022 — marking 75 years of freedom — we will certainly transform that resolve into ‘Siddhi’ or attainment,” Modi said.

Source : http://economictimes.indiatimes.com/news/politics-and-nation/the-benefits-of-gst-are-evident-to-see-narendra-modi-in-mann-ki-baat/articleshow/59829878.cms

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Subdued demand may force relook at GST composition scheme

With just about one lakh of 70 lakh businesses opting for GST Composition Scheme, tax authorities are reviewing why the scheme that allowed such entities to pay a fixed 1-5 per cent tax, has not clicked.

A senior government official said the Central Board of Excise and Customs (CBEC) is trying to ascertain the reasons for businesses not opting for the Composition Scheme that was specially designed to ease compliance burden of small traders.

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It plans to step up media outreach programme to popularise the scheme.

The composition scheme is an alternative method of levy of tax designed for small taxpayers whose turnover is up to Rs 75 lakh (Rs 50 lakh in case of eight north-eastern states and the hilly state of Himachal Pradesh). The objective behind it is to bring simplicity and reduce the compliance cost for small taxpayers.

The scheme is optional wherein manufacturers, other than those of ice cream, pan masala and tobacco products, have to pay a 2 per cent tax on their annual turnover. The tax rate is 5 per cent for restaurant services and one per cent for traders.

“Out of the assessee base of 70 lakh, one lakh is very small number. One reason could be that the composition scheme cannot be availed by businesses engaged in inter-state trade. We are looking at it,” the official told PTI.

GST Network – the IT backbone of the Goods and Services Tax (GST) regime, had in first week of July asked over 70 lakh excise, service tax and VAT assessees who have migrated to the new indirect tax regime to log in to their account and opt for composition scheme latest by July 21.

The government later extended the deadline till August 16. Besides, there are over 10 lakh new assessees who have got registered for the Goods and Services Tax (GST) which has kicked in from July 1.

“We will increase our outreach programme to tell businesses about the benefits of composition scheme,” the official said.

Asked if some more relaxation is on the cards for businesses opting for composition scheme, the official said “the composition scheme is provided in the GST Act. So, we will have to see what can be done”.

As per the Central GST Act, businesses are eligible to opt for composition scheme if a person is not engaged in making any inter-state outward supplies of goods and he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source.

While a regular taxpayer has to pay taxes on a monthly basis, a composition supplier is required to file only one return and pay taxes on a quarterly basis.

Also a composition taxpayer is not required to keep detailed records which a normal taxpayer is required to maintain.

Experts said that lacklustre response to the composition scheme is because they are required to pay a reduced rate of tax on entire supply which includes taxable supply as well as exempt supply.

“This payment of tax on exempt supplies seems to be punitive provision and seems to be against the basic intention of law,” said Rajat Mohan, Partner, AMRG & Associates. Also, since a composition supplier cannot make any supply on a portal of an e-commerce operator, this provision has shoved away a chunk of small businesses from composition scheme.

“I believe the government needs to pin these issues in the heart before the problems gets escalated and small businesses feel the heat of high tax compliance environment or start losing customers to competition,” Mohan said.

Source : http://www.moneycontrol.com/news/business/subdued-demand-may-force-relook-at-gst-composition-scheme-2-2339877.html

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Registrations under GST likely to hit 1 crore this fiscal

The government estimates that total registrations, old and new, under the goods and services tax (GST) will add up to between 90 lakh and one crore by the end of the financial year, substantially increasing the tax base and ushering in greater compliance.

Official sources said multiple registrations under VAT, excise and service tax are expected to be eliminated once GST is fully implemented, and this will mean that the total number of old registrations will drop from 86 lakh to around 70 lakh.

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However, the addition of those businesses that go out of the tax net and even entire sectors like textiles will push the registrations to close to a crore or 10 million.

This will mean the number of tax assessees could jump between 28% (if registrations touch 90 lakh) and 40% (if registrations touch a crore) over the older registrations that have migrated to the new regime, sources said.

A drop in the older registrations is explained, said officials, by a reduction in multiple registrations under VAT, service tax and excise.

So, the increase in the number of tax assessees is calculated on the basis of the number of businesses that have migrated to the new regime.

Government officials are breathing a little easier as the initial rollout has not resulted in any serious or prolonged disruptions. The number of new registrations is increasing, having touched 11 lakh over the weekend.

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Protests by the textile sector in Gujarat in particular do not seem to have moved the Centre, which is not keen to make an exemption.

“This gives us comfort that there is a horizontal expansion of base. This will also lead to greater compliance,” finance minister Arun Jaitley said in Chennai.

On Saturday, a new milestone was reached as new registrations crossed the 10 lakh mark. About two lakh new registrations are pending.

The sharp spurt in new registrations has brought cheer to policymakers who were expecting an increase in the tax base. Widening of the tax base and pushing up growth are two of the key benefits of GST identified by the government.

Sources said that the number of new registrations may go up as businesses have time to register with GST netowrk (GSTN), the IT backbone as and when they cross the threshold of Rs 20 lakh.

Economists also expect a significant expansion in the tax base even if 8-9 lakh of the 12 lakh new registrations file returns. The government’s drive against black money has also resulted in a sharp uptick in returns being filed on the direct taxes side as well.

An overall expansion of the tax base augurs well for the economy and may ultimately help the government in lowering tax rates.

Source : http://timesofindia.indiatimes.com/business/india-business/registrations-under-gst-likely-to-hit-1-crore-this-fiscal/articleshow/59838439.cms

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GST Council may raise e-way bill floor from Rs 50,000 to prevent harassment

The Rs 50,000 threshold for e-way bills under the goods and services tax (GST) regime may be raised in order to reduce the scope for harassment and return of the so-called inspector raj.

The GST Council may also simplify procedures to improve ease of doing business, said officials aware of the matter. “There is a thinking that it should be raised,” said one official. A proposal to this effect could be taken up when the council, the apex decision-making body for GST, meets on August 5.

All States Eway Bill Notifications/Forms/Limit : Click Here

The council could also discuss rationalisation of tax rates on some goods and services following representations and feedback after GST was implemented on July 1. It will also take stock of implementation, including the tech backbone and ease of filing.

An e-way bill is required to transport any item worth more than Rs 50,000 within the country. It is proposed as a permit of sorts in electronic format that will have details of the goods being transported. There are fears it could become a tool of harassment and corruption, undermining GST’s gains.

The GST Council is yet to approve the rules governing e-way bills with states divided over whether the framework was needed and the procedures involved.

Arriving at a consensus on e-way bills will be critical in resolving one of the key impediments in achieving GST’s fullest benefits.

It will help ease the transport of goods across state borders.

The council has allowed states to follow existing waybill frameworks until the rules are approved. Initially, the Centre had also opposed e-way bills but gave in to demands by some states. The GST Network will generate e-way bills that will remain valid for one to 15 days, depending on distance.

One-day permits will be for distances up to 100 km while a 15-day permit will allow more than 1,000 km transit, according to the draft rules. These could be eased further, said the officials cited above.

A tax officer is empowered to intercept any vehicle to verify e-way bills or the goods themselves for all interstate and intrastate movement. GST replaces 17 state and central taxes and 23 cesses, aiming to create a seamless national market in the country. State commercial tax check posts have been dismantled, easing the transport of goods across the country.

Efforts are underway to make use of technology by relying on RFID chips and QR codes for non-intrusive monitoring. The logistics industry, especially courier services, have expressed concerns over the proposed e-way bills.

Source : http://economictimes.indiatimes.com/news/economy/policy/gst-council-may-raise-e-way-bill-floor-from-rs-50000-to-prevent-harassment/articleshow/59836895.cms

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E-Sugam-All States E way Bill Notifications/Forms

States /UT Status of E-way Bill Remarks
Inter-State Intra-State
Jammu & Kashmir Notification No. SRO 16, Dated, 11-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Himachal Pradesh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Himachal Pradesh GST Rules, 2017 come into force.
Punjab Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Punjab GST Rules, 2017 come into force.
Chandigarh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Chandigarh GST Rules, 2017 come into force.
Uttarakhand Notification No. 07/2018/9(120)/XXVII(8)/2017/CT-74,Dated: 01-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Haryana Notification No. 04/ST-2, dated 09-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Delhi Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Delhi GST Rules, 2017 come into force.
Rajasthan NOTIFICATION No. F.12(46)FD/Tax/2017-Pt.III-154, dated: 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Uttar Pradesh Not yet Notified Not yet Notified Notification No. KA.-21845/XI-9(52)/17- U.P.Act-12017-Order-(94)-2017 Dated :06-12-2017 ; specified documents to be carried and
procedure to be followed under Rule 138 by the person incharge to conveyance till the date amended
rules 138 to 138D of Assam GST Rules, 2017 come into force.
Bihar Notification No, 5,0,05, Dated 02-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Sikkim Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Sikkim GST Rules, 2017 come into force.
Arunachal Pradesh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Arunachal Pradesh GST Rules, 2017 come into force.
Nagaland Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Nagaland GST Rules, 2017 come into force.
Manipur Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Manipur GST Rules, 2017 come into force.
Mizoram Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Mizoram GST Rules, 2017 come into force.
Tripura NOTIFICATION NO.F.1-11(91)-TAX/GST/2017(Part), Date, 05-01-2018 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Meghalaya Not yet Notified Not yet Notified Notification No. ERTS (T) 65/2017/24 Dated 29-06-2017; specified documents to be carried by the person incharge of conveyance under Rule 138 till the date amended Rules 138 to 138D of Meghalaya GST Rules, 2017 come into force.
Assam Not yet Notified Not yet Notified Notification No.FTX.56/2017/39. Dated 12-07-2017; specified documents to be carried and procedure to be following under Rule 138 by the person incharge of conveyance till the date amended rules 138 to 138D of Assam GST Rules, 2017 come into force.
West Bengal NOTIFICATION No. 74/2017-State Tax, No. 2312-F.T., Dated 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Jharkhand Not yet Notified Not yet Notified NOTIFICATION S.O. No. 142 Dated 4-12-2017; specified documents to be carried by the person incharge of conveyance under Rule 138 till the date amended Rules 138 to 138D of Jharkhand GST Rules, 2017 come into force.
Odisha NOTIFICATION NO. S.R.O. No.777/2017. No.38443-FIN-CT1-TAX-0043/2017/FIN. Dated 30-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Chhattisgarh Not yet Notified Not yet Notified Notification No. F-10- 50/2017/CT/V (92) dated 12-07-2017; specified documents to be carried by the person incharge of conveyance under Rule 138 to 138D of Chhattisgarh GST Rules, 2017 come into force.
Madhya Pradesh Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Madhya Pradesh GST Rules, 2017 come into force.
Gujarat Notification No. 74/2017 State-Tax, No. (GHN-142)/GSTR-2017(16). TH Dated the 29-12-2017. Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Daman & Diu Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Daman & Diu GST Rules, 2017 come into force.
Dadar & Nagar Haveli Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Dadar & Nagar Haveli GST Rules, 2017 come into force.
Maharashtra Notification No. 74/2017-State Tax, No. MGST. 1018/C.R. 04/Tazation-1, dated 29-12-2017. Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Andhra Pradesh Not yet Notified Not yet Notified Notification No.G.O.MS.No. 622, Dated: 28-12-2017; states that Existing system of carrying specified documents by the person incharge of conveyance will continue till the date amended Rules 138 to 138D of Andhra Pradesh GST Rules, 2017 come into force.
Karnataka NOTIFICATION (25/2017), No. FD 47 CSL 2017, dated: 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Goa Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Goa GST Rules, 2017 come into force.
Lakshadweep Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Lakshadweep GST Rules, 2017 come into force.
Kerala Not yet Notified Not yet Notified Rule 138, specified documents to be carried by the person incharge of conveyance till the date amended Rules 138 to 138D of Kerala GST Rule, 2017 come into force.
Tamil Nadu NOTIFICATION No. G.O. (Ms) No. 187, Dated: 29-12-2017 Notified 1st day of February, 2018 as the date from which the provisions of E-way bill (Amended Rules 138 to 138D) shall come in force. E-way Bill applicable on both Intra & Inter-state supplies.
Puducherry Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Puducherry GST Rules, 2017 come into force.
Andaman & Nicobar Island Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Andaman & Nicobar Island GST Rules, 2017 come into force.
Telangana Not yet Notified Not yet Notified No documents prescribed; till the date amended Rules 138 to 138D of Telangana GST Rules, 2017 come into force.

 

 

Note;- Central Government through Notification No. 74/2017 – Central Tax F No.349/58/2017. GST(Pt.) Dated 29-12-2017; appointed 1st February, 2018 as the date from which E-way Bill Rule (Amended Rule 138 to 138D) shall come in force.

 


 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 9/2018 Central Tax

New Delhi, the 23rd January, 2018

G.S.R….(E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 – Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Explanation.-

  • For the purposes of this notification, “gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
  • For the purposes of this notification, “ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.
  1. This notification shall be deemed to have come into force with effect from the 16th

day of January, 2018.

[F. No.349/58/2017-GST(Pt.)]

 

Note:- The principal notification No.4/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017.


 

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 74/2017 Central Tax

New Delhi, the 29thDecember, 2017

G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 – Central Tax dated the 30th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.

[F. No.349/58/2017-GST(Pt)]
(Ruchi Bisht)
Under Secretary to the Government of India


 

North India (All States Eway Bills Notification)

S. No. State Notification No.
(Click to Download)
Date of Effect Within state Inward Supply Outward Supply Transit Goods not required eway Remarks
Form Limit Form Limit Form Limit Form Limit
1 Delhi  
2 Rajasthan  
3 Jammu & Kashmir  
4 Himachal Pradesh  View Notification  No Eway Bill  No Eway Bill  No Eway Bill
5 Uttar Pradesh GST/Goods Transport/2017-18/1017/Commercial Tax (Withdrawn)
6 Uttrakhand 533/2017/9(120)/XXVII(8)/2017 1st July, 2017   No Eway Bill   No Eway Bill   No Eway Bill
7 Haryana 1st July, 2017   No Eway Bill   No Eway Bill   No Eway Bill
8 Punjab 1st July, 2017   No Eway Bill   No Eway Bill   No Eway Bill

 

 

East India (All States Eway Bills Notification)

S. No. State Notification No.
(Click to Download)
Date of Effect Within state Inward Supply Outward Supply Transit Goods not required eway Remarks
Form Limit Form Limit Form Limit Form Limit
1 West Bengal WB(Part-I)/2017/SAR-401 1st July, 2017 E way Bill 50,000 E way Bill 50,000 E way Bill 50,000 E way Bill 50,000 (a) Goods being transported as personal effects;
(b) Gold, Precious stones including pearls (real, artificial or cultured);
(C) Radioisotope or radio-pharmaceutical item;
(d) Exposed cinematographic films;
(e) Goods consigned by defence group under the Ministry of Defence, Government of India;
(f) Goods moved under seal of Customs Department
2 Assam No.FTX.56/2017/39:- 7th July, 2017 E way Bill 50,000 E way Bill 50,000 E way Bill 50,000 E way Bill 50,000 N/A
3 Manipur No Notification N/A
4 Meghalaya No Notification N/A
5 Sikkim No Notification N/A
6 Mizoram No Notification N/A
7 Odisha S.R.O No. 281/2017  N/A
8 Tripura F.1-11(91)-TAX/GST/2017 (Part-IV) 1st July, 2017 No E way Bill E way Bill E way Bill E way Bill
9 Bihar Bikrikar/GST/vividh-11/2017-2210 E way Bill Form-VIII 2,00,000 E way Bill Form-IX 50,000 E way Bill Form-X 50,000 E way Bill Form-VII In case of Unregistered Person for Inward Suplly – Need to fill the eway
Bill Form C-TAN”

 

 

West India (All States Eway Bills Notification)

S. No. State Notification No.
(Click to Download)
Date of Effect Within state Inward Supply Outward Supply Transit Goods not required eway Remarks
Form Limit Form Limit Form Limit Form Limit
1 Gujarat (GHN-50)GSTR-2017(4)/TH  No E way Bill
2 Goa No Notification
3 Maharashtra No Notification

 

Central India (All States Eway Bills Notification)

S. No. State Notification No.
(Click to Download)
Date of Effect Within state Inward Supply Outward Supply Transit Goods not required eway Remarks
Form Limit Form Limit Form Limit Form Limit
1 Madhya Pradesh F.A.3-46/2017/1/5(60) 1st July, 2017 No E way Bill
1 Chhattisgarh AF-10-50/2017/VAK/5(92) 1st July, 2017 No E way Bill

 

South India (All States Eway Bills Notification)

S. No. State Notification No.
(Click to Download)
Date of Effect Within state Inward Supply Outward Supply Transit Goods not required eway Remarks
Form Limit Form Limit Form Limit Form Limit
1 Andhra Pradesh G.O.MS.NO.309  30th September 2017
2 Kerala G.O.MS.NO.309

 

E sugam E way bill Notification page

Know Delhi Jurisdiction Divisions/Range Commissionerate

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF PRINCIPAL CHIEF COMMISSIONER,
CENTRAL TAX, DELHI ZONE

C.No. CCO(DL)Admn/CEX/265/2016/4353 to 4399

Dated–22.06.2017

TRADE NOTICE NO.04/DL/2017

In terms of Notification No. 2/2017-Central Tax dated 19th June 2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, vide F. No. 349/52/2017- GST, the areas falling under the Jurisdiction of Principal Chief Commissioner of Central Tax, Delhi has been organized into 4 (Four) Central Tax Commissionerates, 2 (Two) Central Tax (Audit) Commissionerates and 2(Two) Central Tax (Appeals) Commissionerates in the Union Territory of Delhi. Accordingly, the jurisdiction of the Divisions and Ranges under each of the Central Tax Commissionerate, Circles under each of the Central Tax (Audit) Commissionerate is specified as below:

CENTRAL TAX DELHI NORTH COMMISSIONERATE

  1. Jurisdiction: This Commissionerate consists of Pin Code 110002, 110005, 110006, 110007, 110009, 110033, 110035, 110036, 110039, 110040, 110042, 110054, 110055, 110060, 110082, 110084 & 110088. In the Central District, North District and part of North-West Revenue District of Union Territory Delhi.
  2. Divisions: The Commissionerate shall have following 09 (nine) divisions:

DIV– Darya Ganj
DIVOld Delhi
DIVKarol Bagh
DIVKamla Nagar
DIVModel Town
DIVJahangirpuri
DIV- Badli
DIV- Narela
DIV- Bawana

  1. The Jurisdiction of the Divisions is as follow:-
SI.No. Name of Division Area
1 Darya Ganj Area comprising of Pin Code 110002 & 110055 of Delhi
2 Old Delhi Area under Pin Code 110006 except Sadar Bazar which is west of Qutab Road
3 Karol Bagh Area comprising of Pin Code 110005 & 110060.
4 Kamla Nagar Area comprising of Pin Code no. 110007 & 110035 of Delhi
5 Model Town Area comprising of Pin Code no. 110009, 110054 & 110084 and area west of Qutab Road of Pin Code 110006
6 Jahangirpuri Area comprising of Pin Code no. 110033 & 110088 of Delhi
7 Badli Area comprising of Pin Code no. 110042
8 Narela Area comprising of Pin Code no. 110036 & 110040 of Delhi
9 Bawana Area comprising of Pin Code no. 110039 & 110082 of Delhi
  1. The Jurisdiction of the Ranges of each of the 09 (nine) Divisions of Central Tax Delhi North Commissionerate is as below:-

Division Darya Ganj

SI.No. Name of the Range Jurisdiction
1 Range-1 Area under Pin Code 110002 comprising of Darya Ganj, Vikram Nagar, Bahadur Sahah Jafar Marg
2 Range-2 Area south of Main Bazar Road, then west of Chitra Gupta Road, south of D. B. Gupta Road, east of Rani Jhansi Road, north of Panchkuian Road comprising of Bharat Nagar, Shampur
3 Range-3 Area south of D. B. Gupta Road, east of Chitra Gupta Road, north of Main Bazar Road and west of Chemsford Road
4 Range-4 Area east of Jhandewalan Road and Sadar Thana Road, then north of D. B. Gupta Road, west of Qutab Road and south of Idgah Road from Singhra Chowk comprising Aram Nagar, Paharganj, Ram Nagar
5 Range-5 Area west of Jhandewalan Road and Sadar Thana Road, then north of D. B. Gupta Road, south of Idgah Road and east of Rani Jhansi Road comprising Motia Khan

Division- Old Delhi

SI.No. Name of the Range Jurisdiction
1 Range-6 Area north of Shyama Prasad Mukherjee Marg from Pul Mithai till Old Iron Bridge, south of Kachehri Road and Lala Hardev Sahai Marg and west of Yamuna River comprising Mori Gate, Kashmere Gate, Nicholson Road, Hamilton Road
2 Range-7 Area bound by Church Mission Road, Shyama Prasad Mukherjee Marg, Netaji Subhash Marg, Chandni Chowk Marg comprising Bhagirath Place, Lajpat Rai Market, Kaucha Mahajani and Kinari Bazar
3 Range-8 Area east of Qutab Road from its cross section with Azad Market Road, till its cross section with D. B. Gupta Road. Area north of D. B. Gupta Road till its cross section with Garstin Baston Road, then area north of Ajmeri Gate Road, then area north of Chawri Bazar Road till its cross section with Charkhi Wala Road, then area west of Charkhi Wala Gali, then area west of Khari Baoli Road from Fathehpuri Chowk, then area west of Church Mission Road, then area south of Shyama Prasad Mukherjee Road comprising Khari Baoli, Farash Khana, Fatehpuri, Lal Kuan Bazar
4 Range-9 Area south of Ajmeri Gate Road, Chawri Bazar Road and Hakimji Street and Chittli Qabar Bazar Road and north of Jawahar Lal Nehru Marg comprising Kucha Pati Ram, Sis Mahal and Sita Ram Bazar.
5 Range-10 Area south of Shyama Prasad Mukherjee Road from Old Iron Bridge, till Netaji Subhash Marg, then east of Netaji Subhash Marg, south of Gurdawara Sis Ganj Sahib Road, east of Charkhi Wala Gali, north of Hakimji Street, Urdu Bazar Road and Shanti Van Marg comprising Kucha Bulaki Begam, Nai Sarak and Roshanpura.

 

Division Karol Bagh

SI.No. Name of the Range Jurisdiction
1 Range-11 Area south of New Rohtak Road till its cross section with Military Road, west of Military Road falling under Pin Code 110005 comprising of Anand Parbat, Than Singh Nagar, Punjabi Basti
2 Range-12 Area west of Guru Ravidass Marg and south of New Rohtak Road and east of Military Road of Pin Code 110005 comprising Bapa Nagar, Dev Nagar
3 Range-13 Area east of Guru Ravidas Marg and south of Arya Samaj Road and north of Sadhu Vaswani Road of Pin Code 110005 and area of the Pin Code 110060 comprising WEA, Tank Road, Rajinder Nagar
4 Range-14 Area bound by Guru Ravidas Marg, D. B. Gupta Road, Rani Jhansi Road, B. R. Ambedkar Road & Arya Samaj Road
5 Range-15 Area west of Guru Ravi Das Marg, north of D. B. Gupta Road, west of Rani Jhansi Road, south of New Rohtak Road falling under Pin Code 110005

Division Kamla Na2ar

SI.No. Name of the Range Jurisdiction
1 Range-16 Area north of Najafgarh Drain of Pin Code 110007 comprising G. T. Karnal Industrial Area, Rana Pratap Bagh
2 Range-17 Area south of Najafgarh Drain and west of Lala Jagannath Marg of Pin Code 110007 comprising Shakti Nagar, Sanjay Nagar, Gulabi Bagh, Arya Pura, Kishan Ganj
3 Range-18 Area east of Najafgarh Drain and north of Lala Jagannath Marg of Pin Code 110007 comprising Kamla Nagar, Malka Ganj, Delhi University
4 Range-19 Area north of Najafgarh Drain of Pin Code 110035 comprising Keshav Puram, Tri Nagar, Omkar Nagar
5 Range-20 Area south of Najafgarh Drain of Pin Code 110035 comprising Inder Lok, Shehzada Bagh, Nehru Nagar

Division Model Town

SI.No. Name of the Range Jurisdiction
1 Range-21 Area west of Qutab Road of Pin Code 110006 comprising Sadar Bazar, Azad Market
2 Range-22 Area west of Shanti Swarup Tyagi Marg and north of G. T. Road of Pin Code 110009 comprising Model Town
3 Range-23 Area other than Range 22 of Pin Code 110009 comprising Derawal Nagar, G. T. B. Nagar, Hakikat Nagar, Mukherjee Nagar, Dhaka
4 Range-24 Area under Pin Code 110054 comprising Timarpur, Civil Lines
5 Range-25 Area under Pin Code 110084 comprising Sant Nagar, Burari

Division Jahangirpuri

SI.No. Name of the Range Jurisdiction
1 Range-26 Area south of Ring Road, west of G. T. Kama’ Road, east of Railway Line of Pin Code 110033 comprising SSI Industrial Area, SMA Industrial Area and RUN Industrial Area
2 Range-27 Area east of G. T. Karnal Road of Pin Code 110033 comprising Jahangirpuri, Bhalaswa Jahangir, Adarsh Nagar
3 Range-28 Area bound by Railway Line, Shaheed Udham Singh Marg, Maharishi Dayanand Marg, Ring Road, G. T. Road and south of RUN Industrial Area comprising Azadpur Market, Sarai Pipal Thala, Block AB, AC, AJ, AG, AL, AM, AN of Shalimar Bagh
4 Range-29 Area south of Maharaja Agrasen Marg, west of Shalimar Bagh Road, north of Shaheed Udham Singh Marg, west of Maharishi Dayanand Marg of Pin Code 110088 comprising Shalimar Bagh and Sahipur Village
5 Range-30 Area west of Railway Line, north of Maharaja Agrasen Marg of Pin Code 110088 comprising Haiderpur, Shalimar Bagh, south of Ring Road, Block BU, DU, FU, EU, KU of Pitampura

Division Badli

SI.No. Name of the Range Jurisdiction
1 Range-31 Area east of G. T. Road of Pin Code 110042 comprising Bhalaswa, Saroop Nagar, Mukund Vihar, Kapil Vihar
2 Range-32 Area south of Railway Road and till Railway Line of Pin Code 110042 comprising of Sanjay Gandhi Transport Nagar, Samaypur and Badli Village
3 Range-33 Area north of Railway Road, east of Railway Line and west of G. T. Road of Pin Code 110042 comprising Siraspur, Master Mohalla
4 Range-34 Area between western Yamuna Canal Link Road, Railway Line and Bawana Road of Pin Code 110042 comprising Raja Vihar and Badli Industrial Area
5 Range-35 Area west of Yamuna Canal Link Road of Pin Code 110042 comprising Delhi Technical University, Shahbad Dairy and Shiv Vihar

Division Narela

SI.No. Name of the Range Jurisdiction
1 Range-36 Area under Pin Code 110036 comprising Al ipur, Mukhmelpur & etc.
2 Range-37 Area comprising of Block A, B & C of Narela industrial Estate of Pin Code 110040
3 Range-38 Area comprising of Block D, E, F & G of Narela Industrial Estate of Pin Code 110040
4 Range-39 Area comprising of Block H, I & J and area of Tikri Khurd Village of Pin Code 110040
5 Range-40 Area other than Range 36, 37, 38 & 39 of Pin Code 110040 comprising Swatantra Nagar, Narela Village, Bhorgarh & etc.

Division Bawana

SI.No. Name of the Range Jurisdiction
1 Range-41 Area comprising of Sector 1 of Bawana Industrial Area
2 Range-42 Area comprising of Sector 2 of Bawana Industrial Area
3 Range-43 Area comprising of Sector 3 of Bawana Industrial Area and village Puth Khurd and Barwala
4 Range-44 Area comprising of sector 5 of Bawana Industrial Area and area of Pin Code 110082 comprising Holambi Kalan, Khera Khurd & etc.
5 Range-45 Area comprising of Sector 4 of Bawana Industrial Area and any other area than Range 41, 42, 43 & 44 of Pin Code 110039

 

CENTRAL TAX DELHI SOUTH COMMISSIONERATE

  1. Jurisdiction: This Commissionerate consists of three revenue districts of Delhi namely (i) South (ii) South West (iii) New Delhi & (iv) South East. The areas falling under the following Postal Pin Codes in the Union Capital Territory of Delhi shall form GST South Commissionerate: 110001,110004,110010,110011,110012,110016,110017,110020,110021,110022,110023,110028,110029,110030,110037,110038,110043,110045,110046,110047,110048,110050,110057,110061,110062,110066,110067,110068,110069,110070,110071,110072,110073,110074,110075,110076,110077,110078,110079,110080,110097
  1. Divisions: The Commissionerate shall have following 09 (Nine) divisions:

DIV– Connaught Place
DIV– Nariana
DIVHauz Khas
DIV– Malviya Nagar
DIV– Vasant Kunj
DIV– Chattarpur
DIV- Okhla
DIV- Dwarka
DIV- Palam

  1. The Jurisdiction of the Divisions is as follow:
SI. No. Name of Division Area
1 Connaught Place Area comprising of Pin Code 110001, 110004, 110011 & 110069 of Delhi
2 Nariana Area comprising of Pin Code 110010, 110012, 110021, 110022, 110023, 110028, 110029 & 110066 of Delhi
3 Hauz Khas Area comprising of Pin Code 110016 & 110030 of Delhi
4 Malviya Nagar Area comprising of Pin Code 110017 & 110067 of Delhi
5 Vasant Kunj Area comprising of Pin Code 110037, 110038, 110057, 110070 & 110097 of Delhi
6 Chattarpur Area comprising of Pin Code 110062, 110068, 110074 & 110080 of Delhi
7 Okhla Area comprising of Pin Code 110020, 110048, 110050, 110076 & 110079 of Delhi
8 Dwarka Area comprising of Pin Code 110043, 110071, 110072, 110073, 110075 & 110078 of Delhi
9 Palam Area comprising of Pin Code 110045, 110046, 110047, 110061 & 110077 of Delhi
  1. The jurisdiction of the Ranges of each of the Nine (09) Divisions of Central Tax Delhi South Commissionerate is as below: –

Division-Connaught Place

S.No. Name of the Range Jurisdiction
1 Range-46 Areas namely Connaught Place Block A to E & Palika Bazar falling under Postal Pin code 110001
2 Range-47 Areas namely Connaught Place Block F to G, Kasturba Gandhi Marg, Tolstoy Marg, Barakhamba Road under Postal Pin code 110001
3 Range-48 Areas namely Connaught Place Block H to J, Janpath, AkbarRoad, KG marg Tilak lane, Tilak Nagar falling under Postal Pin code 110001
4 Range-49 i) Areas namely Connaught Place Block K to M, Sansad Marg, Baba Kharagsingh Marg, Bhagat Singh Road, Ashoka Road falling under Postal Pin code 110001

ii) Areas falling under Postal Pin code 110069

5 Range-50 i) Areas falling under Postal Pin codes 110004 & 110011

ii) All other areas falling under Postal Pin code 110001 not covered in Range 46, 47, 48 & 49 above

Division-Naraina

S.No. Name of the Range Jurisdiction
1 Range-51 i) Areas falling under Postal Pin code 110010

ii) Areas falling under Postal Pin code 110012

iii) Areas falling under Postal Pin code 110022

2 Range-52 i) Areas falling under Postal Pin code 110021

ii) Areas falling under Postal Pin code 110023

3 Range-53 Areas falling under Postal Pin Code 110028
4 Range-54 Areas falling under Postal Pin Code 110029
5 Range-55 Areas falling under Postal Pin Code 110066

Division-Hauz Khas

S.No. Name of the Range Jurisdiction
1 Range-56 Areas namely Hauz Khas, Hauz Khas Enclave, Shahpur jat & Hauz Khas Market falling under Postal Pin code 110016
2 Range-57 Areas namely NIE Campus, Technology Bhawan, Jia Sarai, Kalu Sarai, Yusuf Sarai, Katwaria Sarai, Ber Sarai, Hauz Khas village falling under Postal Pin code 110016
3 Range-58 All other areas falling under Postal Pin code 110016 not covered in Range 56 & 57 above
4 Range-59 Areas namely Mehrauli falling under Postal Pin code 110030
5 Range-60 All other areas falling under Postal Pin code 110030 not covered in Range 59 above

Division-Malviya Nagar

S.No. Name of the Range Jurisdiction
1 Range-61 Areas falling under the Postal Pin code 110067
2 Range-62 Areas namely Malviya Nagar, MMTC/ STC Colony, Savitri Nagar, Gitanjali enclave falling under Postal Pin code 110017
3 Range-63 Areas namely Panchsheel Enclave, Chirag Delhi, Panchsheel Park, kirkee extension, Navjeevan vihar,Shekh Sarai falling under Postal Pin code 110017
4 Range-64 Areas namely Saket, Saket District Centre & District Court Complex, Saket falling under Postal Pin code 110017
5 Range-65 All other areas falling under Postal Pin code 110017 not covered in Range 62, 63 & 64 above

Division-Vasant Kunj

S.No. Name of the Range Jurisdiction
1 Range-66 Areas falling under the Postal Pin Codes 110038 & 110057
2 Range-67 Areas falling south-east of NH-48 (Delhi — Gurgaon Highway) under Postal Pin code 110037
3 Range-68 i) Areas falling North-west of NH-48 (Delhi — Gurgaon Highway) under Postal Pin code 110037

ii) Areas falling under Postal Pin code 110097

4 Range-69 Areas namely Masoodpur, Kishangarh, Vasant-Kunj, Pocket A & B, Nelson Mandela Road falling under Postal Pin code 110070
5 Range-70 All other areas falling under Postal Pin code 110070 not covered in Range 69 above

Division-Chattarpur

S.No. Name of the Range Jurisdiction
1 Range-71 Areas falling under Postal Pin Codes 110068 & 110080
2 Range-72 Areas falling under Postal Pin Code 110074
3 Range-73 Areas namely Madangir, Dakshinpuri, Dakshinpuri Extn., Phase I, II, III, Pushpa Bhawan falling under Postal Pin code 110062
4 Range-74 Areas namely Sainik Farm, Dr. Ambedkar Nagar, South Sainik Farm, South Avenue, Neb Sarai falling under Postal Pin code 110062
5 Range-75 All other areas falling under Postal Pin code 110062 not covered in Range 73 & 74 above

Division-Okhla

S.No. Name of the Range Jurisdiction
1 Range-76 Areas namely Jasola, Jasola Vihar, Okhla & Okhla Industrial Estate, FFC( Flatted Factories Complex) falling under Postal Pin code 110020
2 Range-77 i) Areas namely Okhla Industrial Phase I falling under Postal Pin code 110020

ii) Areas falling under Postal Pin code 110076 & 110079

3 Range-78 All other areas falling under Postal Pin code 110020 not covered in Range 76 & 77 above
4 Range-79 i) Areas namely Greater Kailash I, Kailash Colony, Masjid Moth, Chriag Enclave falling under Postal Pin code 110048

ii) Areas falling under Postal Pin code 110050

5 Range-80 All other areas falling under Postal Pin code 110048 not covered in Range 79 above

Division-Dwarka

S.No. Name of the Range Jurisdiction
1 Range-81 Areas falling under Postal Pin Codes 110071 & 110078
2 Range-82 Areas namely Dwarka Sector 2,5,6,7,10,19 & 19-A, Palam Vihar, Palam Extn. & District Court Complex falling under Postal Pin code 110075
3 Range-83 All other areas falling under Postal Pin code 110075 not covered in Range 82 above
4 Range-84 i) Areas namely Mitraon, Jhatikara, Dindarpur, Dichon Kalan, Laxmi Vihar, Daulatpur, Nangli Sakravati under Postal Pin code 110043

ii) Areas falling under Postal Pin code 110072

5 Range-85 i) All other areas falling under Postal Pin code 110043 not covered in Range 84 above

ii) Areas fallin8 under Postal Pin code 110073

Division-Palam

S.No. Name of the Range Jurisdiction
1 Range-86 Areas falling under the Postal Pin Code 110046
2 Range-87 Areas falling under the Postal Pin Codes 110047 & 110061
3 Range-88 Areas falling under the Postal Pin Code 110077
4 Range-89 Areas namely Palam Colony, Palam Village, Mangalpuri, Kailash purl, Dashrath puri,Puran Nagar, Sadh Nagar II, Dabri falling under Postal Pin Code 110045
5 Range-90 All other areas falling under Postal Pin code 110045 not covered in Range 89 above

CENTRAL TAX DELHI WEST COMMISSIONERATE

  1. Jurisdiction:This Commissionerate consists of Pin Codes 110008, 110015, 110018, 110026, 110027, 110034, 110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081, 110083, 110085, 110086, 110087 & 110089.
  1. Divisions: The Commissionerate shall have following 09 (Nine) divisions:

DIV- Wazirpur
DIV- Kirti Nagar
DIV- Pitampura
DIV- Rohini
DIV- Mundka
DIV- Mangolpuri
DIV- Rajouri Garden
DIV- Uttam Nagar
DIV- Janak Puri

  1. The Jurisdiction of the Divisions is as follow:-
SI. No. Name of Division Area
1 Wazirpur Area comprising of Pin Code 110008 & 110052 of Delhi
2 Kirti Nagar Area comprising of Pin Code 110015 & 110026 of Delhi
3 Pitampura Area comprising of Pin Code 110034 & 110056 of Delhi
4 Rohini Area comprising of Pin Code 110085 & 110089 of Delhi
5 Mundka Area comprising of Pin Code 110081, 110086 & 110041 of Delhi
6 Mangolpuri Area comprising of Pin Code 110083, 110087 & 110063 of Delhi
7 Rajouri Garden Area comprising of Pin Code 110018 & 110027 of Delhi
8 Uttam Nagar Area comprising of Pin Code 110059 of Delhi
9 Janak Puri Area comprising of Pin Code 110058 & 110064 of Delhi
  1. The jurisdiction of the Ranges of each of the Nine (09) Divisions of Central Tax Delhi West

Commissionerate is as below: –

Division Wazirpur

S.No. Name of the Range Jurisdiction
1 Range -91 Wazirpur Industrial Area. (area bounded by Ring Road (North), Railway line (East & South), and Yamuna Canal(West) )
2 Range -92 Ashok Vihar Phase —I, II, III, Satyawati Nagar, Wazirpur, Sawan

Park, Shakti Nagar Ext, ( area bounded by Railway line (North), Yamuna Canal (West), Railway line(East) and Prakash Vir Shastri Marg, Swami Narayan Marg and Najafgarh Drain (South)

3 Range -93 Ashok Vihar Phase — IV, Bharat Nagar, Wazirpur JJ. Colony, Nimri Colony, Shastri Nagar and any other area under Pin Code 110052, not specified elsewhere. (area bounded by Prakash Vir Shastri Marg, Swami Narayan Marg (North & East), Yamuna Canal (West) and Metro Red Line (South).
4 Range -94 East Patel Nagar, Rajendra Place, Faridpuri, Punjabi Basti.( area bounded by Anand Parbat in North, Guru Ravi Das Marg and Pusa Road in East, Patel Road in South and Railway line in West).
5 Range -95 South Patel Nagar, West Patel Nagar, Shadi Khampur, Ranjit Nagar, New Patel Nagar, Baljit Nagar, Nehru Nagar, Prem Nagar, Pandu Nagar and any other area of Pin code 110008 not specified elsewhere. ( area bounded by Patel Nagar and Anand Parbat in North, Railway Line in West, Pusa Road in East and drain and Pusa Institute in South)

Division Kirti Nagar

S.No. Name of the Range Jurisdiction
1 Range -96 Punabi Bagh West, Punjabi Bagh Ext., Swayam Sidha Colony, Arihant Nagar, Shivaji Park (area bounded by Rohtak Road in North, Ring Road in East, Najafgarh Drain in South and Madipur and Paschim Puri in West.
2 Range -97 Punjabi Bagh (East), Karampura, Karampura West, Karampura Industrial Area, New Moti Nagar, Railway Colony, Bhagwan das Colony, ashok Park Ext., Jai Dev Park, Madan Park, Manohar Park, Zakhira, Najafgarh Industrial Area and any other area of Pin code 110026 not specified elsewhere. ( area bounded by Rohtak Road in North, Railway line in East, Ring road in West and Shiv Das Puri- Patel Nagar Marg in South)
3 Range -98 Moti Nagar, Sudarshan Park, Basai Darapur, Bali Nagar, Raja Garden, Ratan Park, Ramgarh. (area bounded by Shiv Das Puri-Patel Nagar Marg in North, Ring Road in West and Metro Blue line in North and East).
4 Range -99 Mansarower Garden, Ramesh Nagar, Shardapuri, Sarswati

Garden, Namdhari Colony, Kirti Nagar DLF Industrial Area and Najafgarh Road Industrial Area. ( area bounded by Patel Road in North, Satguru Ram Singh Marg in East, Metro Blue Line in West and Ring Road in South)

5 Range -100 Kirti Nagar Industrial Area, WHS Furniture Block, Ware Housing Scheme Kirti Nagar and Any other area of Pin code 110015 not specified elsewhere. ( area bounded by Patel Road in North, Railway line in East, Metro Blue line in West and Ring Road in South).

Division Pitampura

S.No. Name of the Range Jurisdiction
1 Range -101 New Multan Nagar, Hari Singh Park, Surya Enclave, Shakur basti, Srinagar Garden, Shakurpur, Shakurpur Colony, Raja Park. All area under Pin Code 110056. ( area bounded by Rohtak Road in South, Outer Ring Road and Railway line in West, Ring Road in East and Road No 42 and Road No 43 in North.
2 Range -102 Netaji Subhash place, (area bounded by Ring Road in East, Shaheed Jagat Narayan Marg in North, Maharishi Balmiki Mandir Marg in South and Kabir Das Marg in West.)
3 Range -103 Mangolpuri Industrial Area Phase-II, West Enclave Police

Colony, Pushpanjali, Deepali ( area bounded by Outer Ring Road in North and West, Railway line Road No 42 in South and Chander Shekhar Marg in East.)

4 Range -104 Rani Bagh, Mahindra Park, Sainik Vihar, Sant Nagar, Saraswati Vihar, Sandesh Vihar, Kohat Enclave, Shiv Enclave, Engineer Enclave, Rishi Nagar ( area bounded by Outer Ring Road in North, Metro Red Line In East, NSP and Shakurpur Colony in East and Road No 42 and 43 in South.
5 Range -105 Pitampura (area South of Outer Ring Road, North of Ring Road, West of Yamuna Canal & East of Lala Jagat Naryan Marg) and any other area of Pin Code 110034 not specified elsewhere)

Division Rohini

S.No. Name of the Range Jurisdiction
1 Range -106 Sector-15, 16,17,18 ,19 and 26 of Rohini and all area covered under Pin Code 110089,( area bounded by Bawana Auchandi Road in North, Railway line in East, Outer Ring Road in South and K N Katju Marg in West)
2 Range -107 Prasant vihar, Sector 14 and Rohini Sector 8. ( area Bounded

by Outer Ring Road in East, K N Katju Marg in North,
Kadambari Road in West and Maharaja Agrasen Marg in West)

3 Range -108 Rohini Sec. 5, 6, 7, 9, 13, Naharpur, Razapur and Vijay Vihar
4 Range -109 Rohini Sec. 1, 2, 3, 4, Manglam Place, M2K Market
5 Range -110 Rohini Sec. 10, 11, 12, 23, 24, 25 , Rithala and any other area of Pin Code 110085 not specified elsewhere)

Division Mundka

S. No. Name of the Range Jurisdiction
1 Range -111 Chand Pur, Gheora, Jaunti, Kanjhawala, Karala, Lad Pur, Majra Dabas, Mubarkpur, Nizampur, Punjab Khor and Rani Khor (all area covered under Pin Code 110081) (area South of Bawana Auchandi Road and up to Haryana Border)
2 Range -112 Sultanpuri, Krishan Vihar, Budh Vihar, Kirari Extn. , Inder Enclave, Puth Kalan, Rohini Sec.20
3 Range -113 Rohini Sec.2 1 and 22, Begampur and area under Pin Code 110086 not Specified elsewhere.
4 Range -114 Udyog Nagar, Nagloi Extn., Nangloi Jat, Veena Enclave, Ratan Bagh, Punjabi Basti, Jj Colony, Gulshan Park, Rajdhani Park
5 Range -115 Chander Vihar, Nilothi, Rishala Garden, Nihal Vihar, Aman
Puri, Mundka, Mundka Village, Mundka Ext., Mundka Industrial
Area, Tikri Kalan and any other area of Pin Code 110041 not specified elsewhere.

Division Mangolpuri

S. No. Name of the Range Jurisdiction
1 Range -116 Mangolpuri, Mangolpur Khurd, Mangolpur Kalan, Mangolpuri Industrial Area Phase-I and any other area of Pin Code 110083 not specified elsewhere.
2 Range -117 Madipur, Avtar Enclave, Paschium Vihar , Paschim Vihar Ext and Janta Colony ( area bounded by Rohtak Road in North, Outer Ring Road in West, Nangloi Saiyed Road in South and Shiv Mandir Marg in East)
3 Range -118 Meera Bagh, State Bank Nagar, RBI Enclave, Subham Enclave, Jawalaheri, Paschim Vihar, Paschim Puri and any other area of Pin Code 110063 not specified elsewhere. ( area bounded by Outer Ring Road in West, Nangloi Saiyad Road in North, Punjabi Bagh in East and Najafgarh Drain in South).
4 Range -119 Peera Garhi, Mianwali Nagar, Inder Enclave, PVC Market, Jawalapuri ( area bouded by Rohtak Road in North, Outer Ring Road in East, Chaudhary Prem Sukh Marg in South and Nangloi Drain in West).
5 Range -120 Guru Hari Kishan Nagar, Bhera Enclave, Ambika Vihar Nangloi Saiyad, Jeevan Niketen, Sunder Vihar, Paschim Vihar, and any other area of Pin Code 110087 not specified elsewhere (area bounded by Chaudhary Prem Sukh Marg in North, Outer Ring Road in East and Nangloi Drain in West and South).

Division Raiouri Garden

S. No. Name of the Range Jurisdiction
1 Range -121 Shankar Garden, Vikaspuri, Keshavpur, Indira Camp, Bhupinder Singh Nagar, Manohar Nagar, Vikas Kunj, Shankar Garden and Bodella Market. (area bounded by Najafgarh Drain in South and West, Outer Ring Road in East and Najafgarh Road in South).
2 Range -122 Ganesh Nagar, Tilak Nagar, Widow Colony, Shahpur,

Chokhandi, Vishnu Garden, JJ Colony (any other area of Pin Code 110018 not specified elsewhere)

3 Range -123 Khyala, Chand Nagar, Shyam Nagar, Pacific Mall, Meenakshi Garden, Mukhram Garden, Ashok Nagar, Fateh Nagar, Asha Park.
4 Range -124 Rajouri Garden, Subhash Nagar, Rajouri Garden Ext Southern

area of Najafgarh Road./Shivaji Marg From Ring Road to

Subhash Nagar

5 Range -125 Ragubir Nagar, Tagore Garden, Vishal Enclave and any other area of Pin Code 110027 not specified elsewhere (area between _ North of Najafgarh Road and South of Najafgarh Drain).

Division Uttam Nagar

S. No. Name of the Range Jurisdiction
1 Range -126 Uttam Nagar, Bindapur, Jivan Park, Vikas Vihar.
2 Range -127 Om Vihar, Subhash Park, Mansaram
3 Range -128 Hastsal Village, JJ Colony, Hastsal, Shiv Vihar
4 Range -129 Vikas Kunj, Panchseel Enclave, Vikas Nagar.
5 Range -130 Laxmi Vihar, Mohan Garden, Vipin Garden, Sainik Nagar and any other area of Pin Code 110059 not specified elsewhere.

Division Janak Puri

S. No. Name of the Range Jurisdiction
I Range -131 Mayapuri Phase —I (area bounded by Ring Road in North, Railway line in East, Satguru Ram Singh Marg in West and Phase II in South).
2 Range -132 Mayapuri Phase-II, Khajan Basti ( area bounded by Phase I in North, Railway line in East, Satguru Ram Singh Marg in West and Jail Road in South).
3 Range -133 Had Nagar, Maya Enclave, Hari Kunj and any other area of Pin Code 110064 not specified elsewhere (area West of Satguru Ram Singh Mang).
4 Range -134 Tihar Jail, Janak Puri Block-C, Lajwanti Garden, RWA Colony and any other area of Pin Code 110058 not specified elsewhere ( area bounded by Jail Road in East, Lal Sai Marg in North, Pankha Road in West and South).
5 Range -135 Jankanpuri Distr. Center, Chander Nagar, PNT Colony, Asladpur Gaon, Janakpuri Block-A,B., Virender Nagar ( area boundedd by Najafgarh Road in North, Lal Sai Marg in South, Jail Road in East and Pankha Road in West).

CENTRAL TAX DELHI EAST COMMISSIONERATE

  1. Jurisdiction: This Commissionerate consists of four revenue districts of Delhi namely (i) North East (ii) Shandara (iii) East & (iv) South East. This Commissionerate shall have the areas following under below mentioned Pin Codes:
Pin 110003, 110013, 110014, 110019, 110024, 110025, 110031, 110032, 110044,
Codes 110049, 110051, 110053, 110065, 110090, 110091, 110092, 110093, 110094,
110095, 110096, 110098, 110099
  1. Divisions:- The Commissionerate shall have following 08 (eight) divisions:

DIVMandoli
DIVShandara
DIVGandhi Nagar
DIVLaxmi Nagar
DIVMayur Vihar
DIVMohan Co-Operative Industrial Estate
DIVNehru Place
DIVSouth Ex.

  1. The Jurisdiction of the Divisions is as follow:-
SI.No. Name of Division Area
1 Mandoli Covering area falling under Pin Codes – 110090, 110093, 110094, 110099
2 Shandara Covering area falling under Pin Codes — 110032, 110095
3 Gandhi Nagar Covering area falling under Pin Codes – 110031, 110051, 110053
4 Laxmi Nagar Covering area falling under Pin Codes – 110092 except area falling in the south to Railway Line from Yamuna River upto karkari mor
5 Mayur Vihar Covering area falling under Pin Codes – 110091, 110096, 110098 + part of PIN no 110092 falling in the southern side of Railway Line from Yamuna River upto Karkari Mod.
6 Mohan Co-Operative Industrial Estate Covering area falling under Pin Codes – 110013, 110025, 110044
7 Nehru Place Covering area falling under Pin Codes – 110019, 110024, 110065.
8 South Ex. Covering area falling under Pin Codes – 110003, 110014, 110049.
  1. The Jurisdiction of the Ranges of each of the 08 (eight) Divisions of Central Tax Delhi East Commissionerate is as below:-

Division Mandoli

SI.No. Name of Range Jurisdiction
1 Range-136 Karawal Nagar, Sonia Vihar, Khajuri Khas, Mustafabad, Sadatpur, Sabhapur, Mukund Vihar, Kamal Vihar, Rajiv Vihar, Biharipur, Dayalpur.
2 Range-137 West Jyoti Nagar, Gokulpuri, Kardampuri, Kabir Nagar, Ganga Vihar, Brij Puri, Meet Nagar, Bhagirathi Vihar, Gokalpur, Harijan Basti, Raj Nagar, Panchvati.
3 Range-138 Nand Nagri, Ashok Nagar, Jyoti Nagar East, Sunder Nagri, GTB Enclave, Tahirpur/ Taharpur, Hardevpuri, Durga Puri Ext., Prem Nagar

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

4 Range-139 Saboli Ext., Part of Mandoli Industrial Area (Area to the West of Seva Dham Road), Radha Vihar, Anup Vihar, Pratap Nagar.
5 Range-140 Part of Mandoli Industrial Area( Area to the East of Seva Dham Road), Mandoli Extn, Harsh Vihar, Rajiv Nagar, Mandoli Village, Harsh Vihar ext.

Division Shandara

SI.No. Name of Ran . e Jurisdiction
1 Range-141 Babarpur, Naveen Shandara, Balbir Nagar, Rohtash Nagar,

Mansarovar Park, Durgapuri, New Modern Shandara and Loni Road, Mohan Park, Shivaji Park, Subhash Park, Welcome Colony, Gorakh Park.

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

2 Range142 Friends Colony Industrial Area, Bhola Nath Nagar, Shandara, Jwala Nagar, Old Tejab Mil, Teliwara, Farsh Bazar, Bihari Colony, Ambedkar Nagar.

(Area to the North of Pandav Road in Vishwas Nagar).

3 Range-143 Vishwas Nagar, Vishwas Nagar Extn, Arjun Nagar East, Central Business District, Shivam Enclave

(Area to the South of Pandav Road in Vishwas Nagar).

4 Range-144 Jhilmil Industrial Area, Vivek Vihar Block A, B, C & D, Jhilmil Colony, Satyam Enclave.
5 Range-145 Dilshad Garden Industrial Area, Seemapuri, Dilshad Colony,

Dilshad Garden, New Seemapuri.

Division Gandhi Nagar

SI.No. Name of Range Jurisdiction
1 Range-146 Krishna Nagar( South of Mandir Marg and Satnam Marg till Patparganj Road), Jagatpuri, Gagan Vihar, Govindpura, Khureji Khas, Chander Nagar, Mausam Vihar, New Brij Puri.

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

2 Range-147 Geeta Colony, Shashtri Nagar, Part of Gandhi Nagar Market(South of Gandhi Nagar Main Road and Stanam Marg till Patparganj Road), Ramesh Park, Aram Park near Geeta Colony, Taj Enclave, Rani Garden.
3 Range-148 Old Seelampur, Kanti Nagar, Azad Nagar, Jheel, Kanti Nagar Ext., Rajgarh Colony, Gandhi Nagar Main Market(North of Gandhi Nagar Main Road from Shivaji Gali and then North of Satnam Marg till Swami Dayanand Marg), Krishna Nagar (North of Satnam Marg and Mandir Marg till Patparganj Road), Raghubarpura. (Area to the East of Shivaji Gali Road and Seelampur Road till its intersection with GT Road).
4 Range-149 Kailash Nagar, Gandhi Nagar Main Market (North of Gandhi Nagar Main Road till Shivaji Gali), Dharampura, Gyan Mohalla. (Area to the West of Shivaji Gali Road and Seelampur Road till its intersection with GT Road).
5 Range-150 Yamuna Vihar, Ghonda, Maujpur, Shastri Park, Gautampuri, Usmanpur, Bhajanpura, New Seelampur, Brahmpuri, Jafrabad, Gamri Village.

Division Laxmi Nagar

SI.No. Name of Range Jurisdiction
1 Range-151 Laxmi Nagar, Laxmi Nagar Commercial Complex, New Rajdhani Enclave. East End Enclave, Angad Nagar, Subhash Chowk, Bank Enclave, Priyadarshni Vihar, Lalita Park, Defence Enclave, Chitra Vihar, Swasthya Vihar, Gujrat Vihar.
2 Range-152 Shakarpur, Shakarpur Extn, Nanakpura, Nirman Vihar, Preet

Vihar, Bharti Artist Colony, Madhuban enclave, School Block, Ganesh Nagar II, Nehru Enclave.

3 Range-153 Plot No 1 to 535 of Patparganj Industrial Area.
4 Range-154 DSIDC Area of Patparganj Industrial Area, Anand Vihar ISBT, Arya Nagar, Dayanand Vihar.
5 Range-155 Anand Vihar, Karkardooma, AGCR Enclave, Surajmal Vihar, Yojna Vihar, Hargovind Enclave, Surya Niketan, Ram Vihar, Vigyan Vihar, Savita Vihar, Karkardooma Village, Vigyan Lok, Sreshtha Vihar.

* (Areas falling under the above mentioned Pin Codes which are
not mentioned in any of the Ranges shall be covered in this Range).

Division Mavur Vihar

SI.No. Name of Range Jurisdiction
1 Range-156 Gazipur Village, I.P. Enclave, Gazipur Fruit & Flower Market, Gazipur Dairy Farm

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

2 Range-157 Mayur Vihar Ph-III, Kondli, Gharoli, Kondli Extn., Rajbir Colony, Gharoli Ext..
3 Range-158 Vasundhra Enclave, New Ashok Nagar, Dallupura, Chilla Village.
4 Range-159 Mayur Vihar Ph-I, Ph.-II, Kalyanpuri, East Vinod Nagar,

Khichripur, Trilokpuri, Samaspur Village, Acharya Niketan, Pratap Nagar.

5 Range-160 Ganesh Nagar, Pandav Nagar, Mandawali , I.P. Extn., Madhu Vihar, Hasanpur, Akshardham CWC Village, West Vinod Nagar, Fazalpur.

Division Mohan Co-Operative Industrial Estate

SI.No. Name of Range Jurisdiction
1 Range-161 Nizamuddin East, Kilokari, Sidhartha Nagar, Sunlight Colony, Sarai Kale Khan ISBT, Hazrat Nizamuddin Railway Station, Jeewan Nagar, Bhagwan Nagar

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

2 Range-162 Maharani Bagh, New Friends Colony, Taimoor Nagar, Zakir Nagar, Kalindi Colony, Batla House, Joga Bai Ext.
3 Range-163 Sukhdev Vihar, Jamia Nagar, Noor Nagar, Abul Fazal Enclave-I & II, Kalindi Kunj, Saidabad, Jaitpur Extn., Jamia Milia University, Gulmohar Enclave, Nai Basti, Shaheen Bagh, Suresh Vihar, Jaitpur, Hari Nagar, Mithapur, Mithapur ext.
4 Range-164 Tughlakabad Extn., Begampur, Badarpur, Pulprahlad Pur, Lal Kuan, Tajpur Pahari, Molarband, Tajpur, Vishwakarma Colony.
5 Range-165 Mohan Co-operative Industrial Estate (MCIE).

Division Nehru Place

SI.No. Name of Range Jurisdiction
1 Range-166 Defence Colony, Lajpat Nagar-1 and II, Jal Vihar, Nehru Nagar, Vinoba Puri, Kasturba Niketan.
2 Range-167 Lajpat Nagar-III & IV, Amar Colony, Nirmal Colony &

Dayanand Colony, Moolchand, Lady Shri Ram College.

3 Range-168 East of Kailash, Nehru Place Metro, Sant Nagar, Garhi,

Sriniwaspuri, Sriniwaspuri Ext. Lotus Temple, Kalkaji Mandir, ISKCON Temple, Saroopa Mohalla, Garhi Ext.

4 Range-169 Nehru Place.
5 Range-170 Kalkaji, Kalkaji Ext. C.R. Park, Govind Puri, Govind Puri Ext., Alaknanda, Mandakni Enclave

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

Division South Ex.

SI.No. Name of Range Jurisdiction
1 Range-171 Shahpur Jat, Panchsheel Enclave North, Panchsheel Enclave along North side of Outer Ring Road, Andrews Ganj, Sadiq Nagar, Anand Lok, Asian Games Village Complex, Siri fort, Ansal Plaza/HUDCO Palace.
2 Range-172 South Ex. II, East side of Shri Aurbindo Marg starting from AIIMS till east intersection with Outer Ring Road, Gautam Nagar, Gulmohar Park, Uday Park.
3 Range-173 South Ex.-I, Kidwai Nagar East, Kasturba Nagar, INA Complex Market.
4 Range-174 Lodi Colony, Jor Bagh, Jangpura, CGO Complex, B.K. Dutt Colony, Old Prem Nagar, Nizamuddin West, Jawaharlal Nehru Stadium, Habitat Centre.

* (Areas falling under the above mentioned Pin Codes which are not mentioned in any of the Ranges shall be covered in this Range).

5 Range-175 Khan Market, Pandara Road, Sunder Nagar, Lodi Estate, Kaka Nagar, Sunder Nagar, Bapa Nagar, Delhi Golf Link

GST AUDIT COMMISSIONERATE

S.No. Audit
Commissionerate
Audit Circles Jurisdiction
1 Audit-I C-1 to C-8 GST Commissionerate North & West
2 Audit-II C-9 to C-16 GST Commissionerate East & South

GST APPEAL COMMISSIONERATE

S.No. Appeal
Commissionerate
Jurisdiction
1 Appeal-I GST Commissionerate North & West
2 Appeal-11 GST Commissionerate East & South
  1. This Trade Notice shall come into force with immediate effect.
  2. All Trade Associations are requested to give wide publicity to the contents of this Trade Notice among their Members in particular and trade in General. In case of any difficulty, trade may be advised to contact the Jurisdictional Principal Commissioner /Commissioner of Central Tax or Commissioner of Central Tax (Audit) or Commissioner of Central Tax (Appeals)

Delhi Ward