After implementation of GST from July 1, the requirement of carrying e-way bill was postponed pending IT network readiness. Now, the GST Council in its meeting held on December 16, 2017, decided to make e-way bill compulsory for inter-state movement of goods from February 1, 2018, replacing the transit pass systems followed by individual states. The states can opt to follow the e-way bill system for their intra-state movement anytime between 1st Feb to 1st June, 2018, for which 17 states are ready to introduce national wide E-Way Bill system for their intra-state movement of goods from 1st February, 2018. But, from June 1, 2018, E-Way Bill for intra-state movement will uniformly apply to all states.
With directives of the GST Council in place, the Central Board of Excise and Customs has already notified the amended Rules for the E-Way Bill as well as a trial website (www.ewaybill.nic.in) for registering and generating E-Way Bills from January 16, 2018, which will be replaced by website (www.ewaybillgst.gov.in) from February 1, 2018.
For ease of understanding, Mr. Bimal Jain has recorded 2 videos on E-Way Bill system in GST explaining provisions thereunder along with multiple case studies of Bill to-Ship to model, multiple invoices in one conveyance, multiple conveyances for one invoice etc. Further, a separate video has been recorded giving live demo of how to register on portal, how to generate E-Way Bill, facility of bulk generation, cancellation etc:
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