E Way Bill System was made mandatory for interstate movement of goods from 1st February 2018 and for intra state from 1st June 2018. However the system could not hold the load of the numerous E Way Bills generation and crashed on the very 1st day and forcing government to extend the trail run period.

Now in the 2nd innings, E Way Bill is mandatory for all interstate movement of goods from 1st April 2018 while E Way Bill for intra state movement shall be aligned in a phased manner until 1st June 2018.

This time, the launch date being a holiday, no major hiccups were noted and there was a smooth launch of the E Way Bill. The real test starts today (2nd April 2018).

As per the press release dated 1st April 2018, a total of 10,96,905 taxpayers have registered on e-Way Bill Portal till date. And 19,796 transporters, who are not registered under GST, have enrolled themselves on the e-Way Bill Portal. 1,71,503 e-waybills have been successfully generated on the portal from 00:00 hours till 17:00 hrs of 1st April, 2018.

However there is a lot of confusion surrounding the generating and carrying E Way Bills for transportation of goods inside the states and this has left many suppliers and transporters in soup.

It may be noted that no state other than Karnataka has notified E Way Bill for intra state from 1st April 2018. Hence E Way bill is required only for Interstate movement of goods from 1st April 2018, until further notification by the respective states.

Here, I have listed the notifications issued by various State Governments on the applicability of E Way Bills from 1st April 2018:

 

S.No. State E Way Bill for Intrastate Movement Notification
1 Maharashtra No 3B/2018-State Tax
2 Puducherry No F. No. 3240/CTD/GST/2018/2
3 Bihar No S.O. 158
4 Assam No CT/GST-15/2017/76
5 Rajasthan No F.17 (131) ACCT/GST/2017/3199
6 Tamil Nadu No 06 Rc.46/2018/Taxation/A1
7 Tirupura No F.1-11(91)- TAX/GST/2018(Part-I)
8 Gujarat No GSL/GST/RULE-138(14)/B.11
9 West Bengal No 07/2018-C.T./GST
10 Madhya Pradesh No F A 3-08/2018/1/V (41)
11 Andhra Pradesh No CCW/GST/74/2015
12 Karnataka Yes FD 47 CSL 2017
13  Chhattisgarh No No. F 10/ 17/2018/CT/V ( 91 )
14 Himachal Pradesh No.  Notification No. 12-4/78-EXN-Tax—part/10090-120

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