TMI BlogIMPLEMENTATION OF E-WAY BILLX X X X Extracts X X X X X X X X Extracts X X X X ..... IMPLEMENTATION OF E-WAY BILL - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 13-7-2018 - - 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xisting 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. Form GST EWB 01 Eway Bill; Form GST EWB 02 Consolidated e-way bill; Form GST EWB 03 Verification Report; Form GST EWB 04 Report of detention; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST INV 01 Generation of invoice reference number. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 02.02.201 8 the Central Government rescinded the Notification No. 74/2017-Central Tax, dated 29 th 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 wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld 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 ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle; Rule 2(vii) substituted new forms for- Form GST EWB 01; Form GST EWB 02; Form GST EWB 03 ; Form GST EWB 04 ; Form GST INV 01 . 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Inter-State movement of goods has been rolled-out from 01 st April, 2018. Effect of e-way bill The glitches in the e-way portal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 01.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 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 Puduche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry 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-wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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