Change in E-Way Bill Rules vide notification no. 12/2018–Central Tax dated 07.03.2018
1. Transporter on behalf of registered person after taking authorization, may furnish information in part a of form GST EWB 01
2. Now , e-commerce operator or courier agency can furnish information in part a of form GST EWB 01 , after taking authorization from consignor , if goods are transported through e commerce or courier agency
3. Job worker ( if registered) or principal shall generate way bill without any limit . Earlier only principal has the liability to generate the way bill.
4. Value of consignment shall exclude the value of exempt supply for determining the limit of 50k
HOW TO DETERMINE THE VALUE OF CONSINGMENT– The consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery Challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
5. Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance (BUS ETC), by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
6. If goods are transported by railways or vessels or air , registered person (supplier / recipient) shall generate way bill otherwise goods shall not be delivered in the absence of waybill by the railways.
7. If goods are transported from consignor place to transporters place for further transportation and distance is up to 50 km , then way bill is not required – earlier limit was 10 km
8.If goods are transported from transporter place to consignee place and distance is less than 50 km than way bill not required
9. Unique number shall be valid for 15 days instead of 72 hours for updation of part B
10. Validity of way bill
11. Where the goods are being transported up to a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery Challan. Issued in accordance with rule 55- No need to generate waybill