Provisions relating to E-way Bill have been made by amending Rules 138, 138A, 138B, 138C and 138D in the Central Goods and Services Tax Rules, 2017 (‘CGST Rules, 2017’). These provisions have been introduced to check tax evasion. However, these are being used to harass transporters and taxable persons and extract money (both official and unofficial). The revised rules were notified on 07.03.2018. these rules were made effective from 01.04.2018, except one provision relating to issue of e-way bill by transporter when value of consolidated cargo in inter-state movement of goods in a vehicle exceeds Rs. 50,000 even if individual consignment value is less than Rs. 50,000. This provision may be brought into effect at a later stage.
The provisions of e-way bill have been made effective from 01.04.2018 all over India for inter-state movement of goods and since June 2018, became mandatory in all states for interstate movement of goods. However, State Government have powers to waive requirement of e-way bill for movement of goods within State for specified area as per Rule 138(14)(d) of CGST Rules and SGST Rules. Under these powers, some State Governments have issued notifications. All the State Government and Union Territories have issued notification making the provisions applicable for the movement of goods within the State.
Please note that Rule 138(4) of CGST Rules, 2017 provide the exemption from e-way bill requirement which may be read as under
“(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the custom port, airport, air cargo complex and land customs to an inland container depot or a container freight station for clearance by Custom;
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union Territory Goods and Service Tax Rules in that particular State or Union Territory;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No. 2/2017-Central Tax (Rate), dated the 28thJune, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;
(h) where the goods are being transported –
(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or custom port, or
(ii) under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under Notification No. 7/2017-Central Tax (Rate), dated 28thJune, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 679(E), dated 28th June, 2017 as amended from time to time and Notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1181(E), dated the 21st September, 2017 as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of ay State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometres from the place of 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.
(o) Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”
Thus, no E-way bill is required to be generated in respect of exempt goods and entries under rule 138(14). Movement of goods exempted under rule 138(14)(d) of SGST/UTGST Rules will also be exempted under the Central GST Rules and this exemption is provided for intra-State movement. E-way Bill is not required even when there’s supply without any movement of goods. It may also be noted that E-way Bill is required for every inter-State movement of goods even in cases where the supply is intra-State.
Relaxations given by some State Governments in respect of e-way bills.
Following State Governments have given exemption from requirement of e-way bill for movement of goods within the State. The relaxations are as follows:
| Sr. no. | State | Relaxation from requirement of e-way bill | Notification No. and date |
| 1 | Bihar | e-way bill is required only if value exceeds Rs one lakh (earlier it was two lakhs) | Notification No. SO 180 dated 19-4-2018 amended on 19-1-2019 |
| 2 | Chhattisgarh | E-way bill not required for 15 specified goods | Notification No. F-10-31/ 2018/CT/V (46) Chhattisgarh dated 19-6-2018. |
| 3 | Delhi | e-way bill is required if value exceeds Rs one lakh | Notification No. 3/2018 dated 15-6-2018 |
| 4 | Goa | e-way bill is required only for specified 22 articles. For others, tax invoice, DC, Bill of Supply or Bill of Entry is sufficient. | Notification No. CCT/26-2/2018-19/36 dated 28-5-2018 |
| 5 | Gujarat | e-way bill is not required for intra-city movement of goods, irrespective of value. In case of intra-state movement of goods, e-way bill is required for all goods w.e.f. 19-9-2018 [earlier, it was required on for 19 types of goods]. However, e-way bill is not required for intra-state movement of flank, yarn, fabric and garments for job work | Notification dated 19-9- 2018 [Earlier Notification No. GSL/GST/RULE- 138(14)/B.12 dated 11-4- 2018 which has been rescinded on 19-9-2018]. |
| 6 | Himachal Pradesh | E-way bill required only for 17 specified items, when value exceeds Rs 50,000 | Notification No. 12-4/78- EXN-TAX-17408 dated 31-5-2018. |
| 7 | Jharkhand | Intra-state movement of goods upto value of Rs 1,00,000 exempted, except in case of 12 specified goods i.e. in case of the 12 specified goods, e-way bill is required for intra-state movement of goods if value exceeds Rs 50,000. | Notification No. 66 dated 26-9-2018 |
| 8 | Kerala | Exemptions, irrespective of limit of value – (a) sale of goods using sales van (b) Rubber latex, rubber sheets and rubber scrap, spices (c) Movement of goods to unregistered persons within 25 Km | Notification No. 3/2018- State Tax dated 14-5-2018 |
| 9 | Madhya Pradesh | Provisions of e-way bill will apply only to 11 items specified, when value exceeds Rs 50,000 | Notification No. F-A-3-08- 2018-1-V(43) dated 24-4- 2018 |
| 10 | Maharashtra | e-way bill for intra-state movement of goods is not required if value is less than Rs one lakh. Further, for movement of Hank, Yarn, Fabric and Garments for job work, e-way bill is not required irrespective of value | Notification No. 15E/2018 – State Tax dated 29-6-2018 |
| 11 | Punjab | e-way bill for intra-state movement is not required if value is less than Rs one lakh. Further, for movement of Fabric for job work, e-way bill is not required irrespective of value for movement upto 50 Kms within State of Punjab | Notification No. PA/ETC/ 2018/175 (Punjab) dated 13-9-2018 |
| 12 | Rajasthan | e-way bill is not requirement, but relevant documents like tax invoice, delivery challan, bill of entry etc. should be carried for
(1) Movement of goods within State (for job work) (2) Movement of goods within State if value does not exceed Rs. one lakh except tobacco and its products like pan masala, cigarettes, khaini, bidi w.e.f. 1-4-2021. |
Notification No.
(1) F17(131) ACCT/GST/2017/3743 dated 6-8-2018 (2) F17(131-Pt-II) ACCT/GST/2017/6672 dated 30-3-2021
|
| 13 | Tamil Nadu | e-way bill is required if value exceeds Rs one lakh. However, in case of some 100 specified items, no e-way bill is required irrespective of value | Notification No. 09/2018 dated 31-5-2018 |
| 14 | West Bengal | e-way bill is required if consignment value exceeds Rs one lakh -E-way bill is not required if goods are sent for job work or returned to Principal after job work | Notification No. 13/2018- CT/GST dated 6-6-2018 and Notification No. 14/2018- CT/GST dated 12-7-2018. |
| 15 | Jammu and Kashmir | No e-way bill is required for the transport of goods within the Union Territory of Jammu and Kashmir | Notification No. 64, dated 30th November 2019 |
* Source taxman publications
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