April 20, 2018
Members of the Council
Sub : e-way bill
Members may please note the following with regard to e-way bill
· E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under. It is generated from the GST Common Portal for e-Way bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.
· From April 1, 2018 onwards, e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.
· The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill.
· If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.
· The documents such as tax invoice or bill of sale or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.
The Central Board of Indirect Taxes and Customs (CBIC) has issued a Press Release dated April 18, 2018 (copy enclosed) stating that e-way bill for intra-state movement of goods in the States of Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarkhand would be implemented w.e.f. 20th April 2018. Also, e-way bill systems has already been rolled out w.e.f. April 15, 2018 for intra-state movement of goods in the States of Andhra Pradesh, Gujarat, Kerala, Telengana and Uttar Pradesh w.e.f. April 15, 2018 and in Karnataka from 1st April 2018.
As per Notification dated 11th April 2018 (copy enclosed) issued by Department of Gujarat State Tax and Commercial Tax, e-way bill is not required for intra state movement goods except for the 19 goods notified in the said Notification, even if the consignment value exceeds Rs.50,000/-
As per decision taken in the GST Council meeting held on 10th March 2018, the e-way bill for intrastate movement of goods in other states will be implemented in a staggered manner.
Members may kindly note the above.
Thanks and regards
R. Selvam IAS