West Bengal’s recent GST update brings a significant change in the E-Way Bill requirements. Notification No. 02/2023-C.T./GST, which lowered the consignment value triggering E-Way Bills to Rs. 50,000 and mandated E-Way Bills for job work, has been kept in abeyance. The restoration, effective from December 1, 2023, reinstates the requirement for E-Way Bills for consignments valued at more than Rs. 1,00,000.
The Directorate of Commercial Taxes, West Bengal, through Notification No. 03/2023-C.T./GST dated 18.12.2023, declares the suspension of Notification No. 02/ 2023-C.T./GST dated 10.11.2023. This suspension, effective from December 1, 2023, implies a reversal to the previous threshold of Rs. 1,00,000+ for generating E-Way Bills. Notably, the requirement for E-Way Bills for job works, regardless of the value, is now nullified.
In conclusion, businesses and taxpayers in West Bengal are now obligated to generate E-Way Bills for intra-state movements only when the consignment value exceeds Rs. 1,00,000. The abeyance of the previous notification provides clarity on the E-Way Bill requirements and simplifies compliance for job work transactions. Taxpayers should adhere to the updated regulations outlined in Notification No. 03/2023-C.T./GST for smooth intra-state transportation of goods.
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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. 03/2023-C.T./GST Dated: 18.12.2023
On being satisfied that it is necessary in the public interest so to do, it is hereby notified that Notification No. 02/ 2023-C.T./GST dated 10.11.2023 is kept in abeyance till further notification.
2. This Notification shall be deemed to have come into force with effect from the 1st day of December, 2023.
KHALID AIZAZ ANWAR, IAS
Commissioner of State Tax, West Bengal
