E-way Bill for Inter State from 1 April,
Transactions in Intra State Later
The GST Council has recommended the introduction
of e-way bill for inter-State movement of goods across the country from 01st April
2018. For intra-State movement of goods, e-way bill system will be introduced
w.e.f. a date to be announced in a phased manner but not later than 01st June,
2018.
Major improvements over the last set
of rules, as approved by the Council now, are as follows:
·
E-way bill is required to be generated only where the value
of the consignment exceeds Rs. 50000/-. For smaller value consignments, no
e-way bill is required.
·
The provisions of sub-rule (7) of Rule 138 will be notified
from a later date. Therefore, at present there is no requirement to generate
e-way bill where an individual consignment value is less than Rs. 50,000/-,
even if the transporter is carrying goods of more than Rs. 50,000/- in a single
conveyance.
·
Value of exempted goods has been excluded from value of the
consignment, for the purpose of e-way bill generation.
·
Public conveyance has also been included as a mode of
transport and the responsibility of generating e-way bill in case of movement
of goods by public transport would be that of the consignor or consignee.
·
Railways has been exempted from generation and carrying of
e-way bill with the condition that without the production of e-way bill,
railways will not deliver the goods to the recipient. But railways are required
to carry invoice or delivery challan etc.
·
Time period for the recipient to communicate his acceptance
or rejection of the consignment would be the validity period of the concerned
e-way bill or 72 hours,whichever is earlier.
·
In case of movement of goods on account of job-work, the
registered job worker can also generate e-way bill.
·
Consignor can authorize the transporter, courier agency and
e-commerce operator to fill PART-A of e-way bill on his behalf.
·
Movement of goods from the place of consignor to the place of
transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill.They have to
generate PART-A of e-way bill.
·
Extra validity period has been provided for Over Dimensional
Cargo (ODC).
·
If the goods cannot be transported within the validity period
of the e-way bill, the transporter may extend the validity period in case of
transhipment or in case of circumstances of an exceptional nature.
·
Validity of one day will expire at midnight of the day
immediately following the date of generation of e-way bill.
·
Once verified by any tax officer, the same conveyance will
not be subject to a second check in any State or Union territory, unless and
until, specific information for the same is received.
·
In case of movement of goods by railways, airways and
waterways, the e-way bill can be generated even after commencement of movement
of goods.
·
Movement of goods on account of Bill-To-Ship-To supply will
be handled through the capturing of place of despatch in PART-A of e-way bill.