Roll out of e-Way Bill system for intra-State movement of goods in the Maharashtra, Manipur and Union Territories (without legislature)

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 1 April, 2018. As on 23 May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand, Uttar Pradesh and Union Territory of Puducherry. E-Way Bills are getting generated successfully and till 23 May, 2018 more than five crore and thirty lakh e-Way Bills have been successfully generated which includes more than one crore and sixty lakh e-Way Bills for intra-State movement of goods.
It is informed that e-Way Bill system for intra-State movement of goods would be
implemented from 25 May, 2018 in the following States / Union Territories :-
i. Maharashtra
ii. Manipur
iii. Andaman & Nicobar Islands
iv. Chandigarh
v. Dadra & Nagar Haveli
vi. Daman & Diu
vii. Lakshadweep
Twenty seven States / Union Territories would have implemented the e-Way Bill system for intra-State movement of goods with the roll-out of the same on 25 May, 2018. Registration/enrolment on e-Way Bill portal namely https://www.ewaybillgst.gov.in may be taken at earliest in the remaining States as well since the same would soon be rolled out in these States also. The system is working smoothly and without any glitches. On an average twelve lakh e-way bills are being generated every day. Trade and industry may approach their respective tax authority for any guidance in this matter. Further, it is informed that trade should get well versed with respect to the provisions of the e-Way Bill rules in order to avoid any difficulty. The provisions of rule 138D of Central / State GST Rules, 2017 may be referred to for any grievance redressal.

Release ID: 1533406

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Recommendations regarding E-way Bill made during meeting of the GST Council

Recommendations regarding E-way Bill made during  meeting of the GST Council

Posted On: 10 MAR 2018 4:47PM by PIB Delhi

In the 26th meeting held here today ,  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.

 

DSM/RM/SS

All about E-waybills, Refunds and Anti-Profiteering provisions in GST

About The Event

India-gst.in is coming up with a series of sessions on latest changes in GST and as part of it, the first session is being held in Hyderabad on 7th March 2018. Eminent speakers are being invited to address the sessions. 

It will be useful to executives, professionals and key decision makers in the organization as the topics covered are of primary importance under GST like E-waybills, Refunds and Anti-profiteering provisions in GST.

Session – 1  E-waybill by MR. ROHIT KUMAR SINGH, Indirect Tax Consultant

E-waybills for an interstate movement of goods above Rs 50,000 under GST using the central portal. Topics to be covered are

  • Introduction of e-Way Bill
  • Why is e-Way bill required
  • When should e-Way Bill be issued?
  • Cases when e-Way bill is Not Required
  • Who should Generate an e-Way bill
  • States that have Notified e-Way Bill
  • Processes involved in generation of web-based e-Way Bill
  • Practical demo of E Way Bill generation – Thru excel tool
  • Validity of e-Way Bill
  • Documents required to generate e-Way Bill
  • Enabling the various modes of the e-Way Bill generation
  • Physical check on e-Way bill

— Lunch Break —

Session II – Refunds by CMA Bhogavallli Mallikarjuna Gupta, Founder India-gst.in

  • Refunds – Law and documentation
  • Refund on excess balance in electronic credit ledger
  • Refund on export of goods and services with payment of IGST
  • Refund on export of goods and services without payment of IGST
  • Refund on deemed exports
  • Refund on supplies to SEZ – with/without payment of duties

Session III – Anti Profiteering by CMA Bhogavallli Mallikarjuna Gupta, Founder India-gst.in

  • Anti-Profiteering Meaning
  • Rules
  • Documents to be verified

The venue will be announced shortly as our logistics partners are working on it to provide the best experience.

About Speakers
 
Mr. Rohit Kumar Singh
Head GST Suvidha Provider – Karvy Data Management Services Limited
Co-authored a book on Company Law Matters
Speaker – ASSOCHAM, FTAPCCI, Industry associations, T-HUB, 91 Springboards, ICAI, ICMAI, Calcutta Management Association, etc.
Faculty for Indirect tax for ICAI and GST Certificate course for ICMAI

CMA Bhogavalli Mallikarguna Gupta
Advisor, Speaker, and Author on Indian GST
Founder and Chief Editor of http://www.india-gst.in
Director – Business Advisory Services, Procode Softech Pvt Ltd
Resource Person – ICAI Taxation
Special Invitee – GST and Customs Committee at FTAPCCI
National Advisory and Governing Body member at MSME World

GST Tip – 409

As per Rule 138 of the CGST Rules, the taxpayer who is sending the goods for job work, to a job worker outside the state, has to issue an E-waybill even if the goods being sent is of value less than Rs 50,000.

GST Tip – 373

In case of movement of goods on sale or approval basis, the supply is known only at the time of acceptance by the customer, after customers acceptance only tax invoice can be issued.  Until such point of time, the goods are to be removed or moved only on delivery challan and e-waybill if applicable.

Notification No 27/2017-Central Tax,dt. 30-08-2017

Government notifies E-Bay Rules wide  – Notification No 27/2017-Central Tax,dt. 30-08-2017.

The notification contains the various rules, exemption for E-waybill and formats for E-waybills.

http://india-gst.in/wp-content/uploads/2017/08/notfctn-27-central-tax-english.pdf

 

GST Tip – 197

As per the draft e-waybill rules released there is a time limit/shelf life for the each and every e-waybill issued through the common portal. The time limit is determined based on the distance like 1 day if the distance is 100 Kms and the same is extended to 15 days if the distance is beyond 1000 kms. Details can be accessed from here.