Introduction: The Directorate of Commercial Taxes in West Bengal, through Notification No. 02/2023-C.T./GST dated 10.11.2023, has amended the E-waybill requirements, revising the consignment value limit to 50,000 INR. This alteration, effective from December 1, 2023, has implications for intra-State movements and job-work scenarios.
Authority and Empowerment: The amendment is exercised under sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017. The Commissioner, in consultation with the Principal Chief Commissioner of Central Goods and Services Tax & Central Excise, Kolkata Zone, invokes these powers in the public interest.
Supersession of Previous Notifications: The recent notification supersedes the earlier notifications No. 13/2018-C.TJGST, dated 06.06.2018, and No. 14/2018-C.T./GST, dated 12.07.2018. However, actions taken before this supersession remain unaffected.
Scope of E-Waybill Requirement: E-waybills are now mandatory for the movement of goods within West Bengal when the consignment value exceeds 50,000 INR. Additionally, for intra-State movements related to job work, including transportation between job-workers and return to the principal, e-waybills are required if the consignment value surpasses the specified limit.
Implementation Date: The revised E-waybill requirement will be enforced from December 1, 2023, providing businesses and stakeholders with a transitional period to adapt to the new regulation.
Conclusion: The Commissioner of State Tax, West Bengal, Khalid Aizaz Anwar, IAS, through this recent notification, aims to streamline and enhance the monitoring of intra-State movement of goods. Businesses operating in West Bengal must ensure compliance with the amended E-waybill requirements to avoid penalties and disruptions in their supply chain. The revised limit of 50,000 INR marks a significant change, and stakeholders should take proactive measures to align with the updated regulations.
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GOVERNMENT OF WEST BENGAL
DIRECTORATE COMMERCIAL TAXES
14, BELIAGHATA ROAD,
KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 02/2023-C.T./GST | Dated: 10.11.2023
In exercise of the powers conferred by sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, in consultation with the Principal Chief Commissioner of Central Goods and Services Tax & Central Excise, Kolkata Zone, on being satisfied that it is necessary in the public interest so to do, and in supersession of notification No. 13/2018-C.TJGST, dated 06.06.2018 and notification No. 14/2018-C.T./GST, dated 12.07.2018, except as respects things done or omitted to be done before such supersession, notifies that an e-waybill is required to be generated in respect of movement of goods originating and terminating within the State of West Bengal having consignment value exceeding rupees fifty thousand.
It is further notified that in case of intra-State movement of goods where such goods are being sent to a job-worker for job work as defined under clause (68) of section 2 of the West Bengal Goods and Services Tax Act, 2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work, an e-waybill is also required to be generated if the consignment value exceeds rupees fifty thousand.
2. This Notification shall come into force with effect from the 1st day of December, 2023.
KHALID AIZAZ ANWAR, IAS
Commissioner of State Tax, West Bengal
