In its 24th and 25th GST Council meeting, the GST Council announced that the facility for generation, modification and cancellation of e-way bills is being provided on trial/ voluntary basis on the portal The E-Way Bill Rules 138 & 138A notified vide Notification No. 27/2017-Central Tax, dated 30.08.2017, for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis was to come into effect from 01.02.2018. (Notification No.74/2017- Central Tax, dated 29.12.2017).

However, the applicability of e-way bill system w.e.f. 01.02.2018 could not become possible because of some technical glitches and therefore was deferred by the Government.

Re-introduction of e-way bill for inter-state movement of goods was reiterated by the government during 26th GST Council meeting on 10.03.2018. As discussed in 26th council meeting and later confirmed vide Notification No. 15/2018–Central Tax, dated 23.03 2018, date for re-introduction is now 1.04.2018 for all interstate movements. For intra-state movement applicability will be made by 1.06.2018 in phased manner.

The E-Way Bill Rules 138, 138A to 138D notified vide Notification No. 27/2017-Central Tax, dated 30.08.2017, for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis have been substituted by new Rules 138 & 138A to 138D  vide CGST (Second Amendment) Rules, 2018, notified vide Notification No. 12/2018–Central Tax dated 7.3.2018.

 The major changes brought in by the notification dated 7.03.2018 after comparison with Notification dated 30.08.2017 are listed below:

 1. With effect from 1.4.2018 a registered person can only transport his goods if it carries an e-Way bill. An e-way bill will be mandatory required only if the value of the consignment exceeds Rs. 50,000. However, a registered person or the transporter, at his option, may generate and carry an e-way bill even if the value of consignment is less than Rs. 50,000. There is no change in this requirement in new Notification.

2. A registered person transporting goods as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, 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. In earlier provisions Public Conveyance was not there. This has been added now. Public conveyance has now been included as a mode of transport, but the railways are exempted from generating and carrying e-Way bill.

3If goods are transported by railways or vessels or air, the registered person (supplier/ recipient) shall generatee-way bill in FORM GST EWB-01 either before or after commencement of movement, by furnishing information in Part B of FORM GST EWB-01. As per Proviso to sub-sec.(2), where the goods are transported by Railways, the Railway will not deliver the goods if the e-way bill is not produced.

4. If goods are transported from consignor place of business to transporters place of business within the State or UT for further transportation and the distance is up to 50 km, no e-way bill is required – This limit of 50 km was earlier 10 km.

5. Similarly if goods are transported from transporter place of business to consignee’s place of business and distance is less than 50 km than e-way bill will not be required. – This limit of 50 km was earlier 10 km.

6. If the transporter is carrying goods of more than Rs. 50,000 in a single conveyance, than also generation of e-way bill is not required if the value of an individual consignment is less than Rs. 50,000 as the provisions of the sub-rule (7) of Rule 138 have been deferred temporarily.

7. Goods are transported through e-commerce operator or courier agency- A consignor can also authorise the courier agency, transporter or the e-Commerce operator to fill the Part-A of the e-Way bill on his behalf. E-commerce operator or courier agency can furnish information in PART A of FORM GST EWB 01, after taking authorization from consignor.

8. A Transporter on behalf of registered person may generate e-way bill on the basis of information furnished by the registered person in Part A of FORM GST EWB 01. He will require authorization from registered person.

9. Registered Job worker or principal shall generate e-way bill without any limit. Earlier only principal has the liability to generate the way bill.

10. Value of consignment shall exclude the value of exempt supply for determining the limit of Rs. 50,000.

11. Unique number shall be valid for 15 days. Earlier it was 72 hours for updation of PART B.

12. 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 e- way bill.

13. Validity of E- way bill – Now validity will be:

  • Up to 100 kms – one day in case other than over dimensional cargo.
  • For every 100 – kms or part one additional day in case other than over dimensional cargo.
  • Up to 20 kms – one day for over dimensional cargo. And for every 20 kms or part one additional day for over dimensional carg

Latest Developments on Implementation of E-way Bill from 1.4.2018.

No e-way bill will be required for intra-state movement of goods in following five Union Territories: (Notification Nos. 2/2018 to 6/2018 UTGST).

1. Union Territory of Andaman and Nicobar Islands

2. Union Territory of Chandigarh

3. Union Territory of Dadra and Nagar Haveli

4. Union Territory of Daman and Diu

5. Union Territory of Lakshadweep.

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