Movement Of Goods Under Supply Covered By An E-Way Bill Through ‘Radio Frequency Identification Device (RFID)’ : An Efficient Tool Of Verification Under GST Regime
The verification of movement of goods under supply transaction in GST Regime shall now be getting electronically verified, this would be a major reform in the right direction for the smooth movement of goods in our country.
The Government is going to have information of every movement of goods under the supply covered by an ‘E-way Bill’ through RFID i.e. ‘Radio Frequency Identification Device’, embedded on the truck/ vehicle/ conveyance on which E-Way Bill (Unique Identification Number) relating to the goods loaded be mapped. The implementation of RFID system will further smoothen the movement of goods throughout length and breadth of the country without any loss of time at the Checkposts or Mobile Squad Authority. Every good object in the world can be achieved with upright action and care. The system of RFID is needed to be immediately understood and implemented before 1.11.2018.
As per Rule 138-A Sub-Rule (4) of the Central Goods & Service Tax Rules 2017 as prescribed vide Notification No. 12/2018 – Central Tax dated 7.3.2018, the mapping of E-Way Bill to the ‘Radio Frequency Identification Device’ embedded on to the wind screen of the conveyance has been prescribed.
Most of the State Governments through their respective Notifications are issuing Orders to implement RFID Scheme for movement of goods in their respective jurisdiction. The State Government of U.P. vide Notification No. 1025/RFID/2018-19 dated 7.9.2018 had made it mandatory w.e.f. 1.11.2018 to embed RFID tag on the wind screen of the conveyance carrying the goods and getting it mapped to the E-Way Bill covering the transaction of supply of goods.
The State Government in their respective areas are thereby establishing automatic RFID Readers/Scanners at designated entry and exit point as well as at other locations to verify the movement of the vehicle containing the goods covered by a valid E-Way Bill. Thus, without stopping the truck/ vehicle/ conveyance the Government can verify the correctness/genuinity of the movement of the goods in the conveyance. This would be a revolution in the sense that without human interference and loss of time on the road or check post, the transaction genuinely covered by E-Way Bill is duly recorded/mapped to RFID could be verified within no time thus avoiding the possibility of harassment.
Every commercial truck/ vehicle/ conveyance owned or associated with the business should be RFID embedded as soon as possible as the date prescribed by the Government to introduce the RFID scheme was 1st November, 2018 and it was duly implemented. The truck owners as well as the transporters must be made aware and understand the scheme of RFID verification and also take this responsibility to ensure that every mode of transport involved in their business should be RFID enabled, an awareness must be created throughout the country, so that we may become 100% compliance country.
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