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IMPLEMENTATION OF E-WAY BILL

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IMPLEMENTATION OF E-WAY BILL
Mr. M. GOVINDARAJAN By: Mr. M. GOVINDARAJAN
July 13, 2018
All Articles by: Mr. M. GOVINDARAJAN       View Profile
  • Contents

Chapter XVI of the Central Goods and Services Tax Rules, 2017 provides for E-way Bill.  Initially Rule 138 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.

Vide Notification No. 27/2017-Central Tax, dated 30.08.2017 the Central Government made sixth amendment to the CGST Rules, 2017.    Rule 2 of the said amendment Rule provides for the substitution of Rule 138 for the existing Rule.  The said amendment Rule proposed to insert Rule 138A, 138B, 138C, 138D and also prescribed forms for E-way Bill procedure as detailed below-

  • Rule 138 – Information to be furnished  prior to commencement of good and generation of e-way bill;
  • Rule 138A – Documents and devices to be carried by a person in charge of a conveyance;
  • Rule 138B – Verification of documents and conveyances;
  • Rule 138C – Inspection and verification of goods;
  • Rule 138 D – Facility for uploading information regarding detention of vehicle.

The above said amended Rules have not come into force at the time of notification.

Vide Notification No. 34/2017-Central Tax, dated 15.09.2017 the Central Government made CGST (Seventh Amendment) Rules.   In this Notification it was proposed to insert two provisos relating to job work and handicrafts after Rule 138(1).  This amendment has also not notified immediately.

Effective date

Vide Notification No.74/2017-Central Tax, dated 29.12.2017 the Central Government appointed 01.02.2018 from which the provisions relating to E-way bill would come into force.

Vide Notification No. 03/2018-Central Tax, dated 23.01.2018, the Central Government made amendment to CGST Rules.   In this Rule, it was proposed to substitute Rule 138 with effect from 01.02.2018.

Websites

Vide Notification No. 09/2018-Central Tax, dated 23.01.2018 the Central Government notified the following websites for the particular purposes-

  • www.gst.gov.in – The Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax;
  • www.ewaybillgst.gov.in – the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

The movement of goods from one State to another State (inter-State) requires the generation of e-way bill in the system with effect from 01.02.2018.

E-way bill system in States

Even though the provisions relating to e-way bill for inter-State transfers is applicable with effect from 01.02.2018, the Central Government allows time to the State Governments to implement the e-way bill for intra-State transfers by 01.06.2018 mandatorily.  Till such time the respective State Government may have their own modality for transfer of goods within the State.  The following are the stages for the roll out of E-way bills-

  • The E-way bills will be rolled out on trial basis from 16.01.2018.
  • The E-way bill rules will come into effect in India from 01.02.2018.
  • The States can opt to follow e-way bill system at any time before 01.06.2018.
  • From 01.06.2018 the e-way bill rules will uniformly apply to all States.

Rescinding of Notification

The e-way provisions for inter-state have been implemented on 01.02.2018 but due to the glitches in the e-way bill portal generation of e-way bill by the public were found difficult and the system came to a standstill.  Therefore the Central Government wanted to postpone the implementation of e-way bill system.

Vide Notification No. 11/2018-Central Tax, dated 02.02.2018 the Central Government rescinded the Notification No. 74/2017-Central Tax, dated 29th December 2017.

Revised applicable date

Since the portal was not working up to the mark, the Government rescinded the notification as to give effect to the provisions of e-way bill which has already been notified that the same would come into effect from 01.02.2018. 

The Central Government, vide Notification No. 11/2018-Central Tax, dated 02.02.2018 rescinded the notification No. 74/2017-Central Tax, dated 29.12.2017.

Vide Notification No. 12/2018-Central Tax, dated 07.03.2018 the Central Government made the Central Goods and Services Tax (Second Amendment) Rules, 2018.    The following amendments in respect of e-way bill provisions have been made-

  • Rule 2(ii) – substituted Rule 138;
  • Rule 2(iii) – substituted Rule 138A;
  • Rule 2(iv) – substituted Rule 138 B;
  • Rule 2(v) – substituted Rule 138C – Inspection and verification of goods;
  • Rule 2(vi) – substituted Rule 138D – Facility for uploading information regarding declaration of vehicle;
  • Rule 2(vii) – substituted new forms for-

After making improvement in the system the Government, vide Notification No. 15/2018-Central Tax, dated 23.03.2018, appointed the date of effect for e-way bill is 01.04.2018, for the above said rules except Rule 138(7).  The newly substituted rule 138 (7) provides that where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.  Where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.

Roll out

As per the decision of the GST Council, e-Way Bill system for ​I​nter-State movement of goods has been rolled​-​out from 01st April, 2018.

Effect of e-way bill

The glitches in the e-way portal has been rectified by the Government and proposed to implement e-way bill with effect from 01.04.2018 for inter-state transactions.

Vide Notification No. 15/2018-Central Tax, dated 23.03.2018, the Central Government appointed 01.04.2018 from which the provisions of Rule 138 (except clause (7), 138A, 138B, 138C and 138D would come into effect. 

The Central Government announced that the e-way bill for inter-state transactions would come into effect from 01.04.2018.  The State Governments have to appoint the implementation date at their own but not later than 01.06.2018.  Till such time the State Governments may decide the mode for this purpose.

Effective dates in States

The effective dates for implementation of e-way bills for intra-State movement of goods for all States are shown as below-

Sl. No.

Name of State

Date of effect

1

Andaman & Nicobar Island

25.05.2018

2

Andhra Pradesh

15.04.2018

3

Arunachal Pradesh

25.04.2018

4

Assam

16.05.2018

5

Bihar

20.04.2018

6

Chandigarh

25.05.2018

7

Chhattisgarh

01.06.2018

8

Dadar & Nagar Haveli

25.05.2018

9

Daman and Diu

25.05.2018

10

Delhi

16.06.2018

11

Goa

01.06.2018

12

Gujarat

15.04.2018

13

Haryana

20.04.2018

14

Himachal Pradesh

05.05.2018

15

Jammu & Kashmir

01.06.2018

16

Jharkhand

20.04.2018

17

Karnataka

01.04.2018

18

Kerala

15.04.2018

19

Lakshadweep Islands

25.05.2018

20

Madhya Pradesh

25.04.2018

21

Maharashtra

25.05.2018

22

Manipur

25.05.2018

23

Meghalaya

25.04.2018

24

Mizoram

01.06.2018

25

Nagaland

01.05.2018

26

Odisha

01.06.2018

27

Puducherry

25.04.2018

28

Punjab

01.06.2018

29

Rajasthan

20.05.2018

30

Sikkim

25.04.2018

31

Tamil Nadu

02.06.2018

32

Telengana

25.04.2018

33

Tripura

20.04.2018

34

Uttar Pradesh

15.04.2018

35

Uttharakhand

20.04.2018

36

West Bengal

03.06.2018

The e-way bill system is now working in a better way except few glitches which would be settled by the GSTN portal in consultation with GST council in due course. 

 

By: Mr. M. GOVINDARAJAN - July 13, 2018

 

 

 

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