GST Council’s Recommendation on E-Way Bill

Mar 13, 2018 | by Avantis RegTech Legal Research Team

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The GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from April 01, 2018. For intra-State movement of goods, e-way bill system will be introduced with effect from a date to be announced in a phased manner but not later than June 01, 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 Rule 138(7) 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 have 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 dispatch in PART-A of e-way bill.

[Press Release regarding E-way Bill dated March 10, 2018]



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