e-Way Bill updates. Recent news and amendments regarding E-way Bill Rules. GST Council on 26th meeting held in New Delhi on 10th March, 2018 has decided to introduce the e-way bill system for inter-State movement of goods across the country from 01st April 2018. Whereas, e-way bill shall be introduced before June 2018 for intra-state movement of goods.
Rules 138, 138A, 138B, 138C and 138D of CGST Rules 2017. Did you know that earlier, the e-way bill system was introduced from 1st Feb 2018 vide Notification No. 74/2017–Central Tax, G.S.R. 1601(E) dated 29-12-2017. However, the Central Government has rescind the said notification vide 11/2018–Central Tax, G.S.R. 141(E) dated 02-02-2018.
Major improvements over the last set of E-Way Rules 138-138D
GST Council approved following changes for GST eWay Bill:
e-Way Bill for Goods Value >50000:
E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/. For smaller value consignments, no e-way bill is required.
e-Way Bill for Goods Value ≤50000:
The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance.
No e-Way Bill for Exempted Goods:
Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.
e-Way Bill for Public Transport:
Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.
No e-Way Bill for Railways:
Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.
72 Hours to accept Consignment:
Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.
Job Worker Generate e-Way Bill:
In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill.
e-Way Bill by e-Commerce Operator:
Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.
Goods from Consignor to Transporter:
Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A of e-way bill.
Over Dimensional Cargo:
Extra validity period has been provided for Over Dimensional Cargo (ODC).
Extend Validity of e-Way Bill:
If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.
Validity expire at Midnight:
Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.
Checking of e-Way Bill only Once:
E-Way bill shall be checked only once by any proper officer. Once e-Way verified by any tax officer then the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.
e-Way Bill after movement of Goods:
You can generate e-way bill even after commencement of movement of goods if you are moving goods by railways, airways and waterways. However, you must generate an e-Way bill before movement of goods in case of transport by roads.
Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of dispatch in PART-A of e-way bill.