e waybill commencement under GST: new electronic system from 1 February with transitional validity and cancellation rules. New electronic e waybill system under GST will commence in West Bengal from 1 February 2018. Transitional rules: generation and use of existing waybill keys stop at midnight of 31 January 2018; waybills generated by then remain valid for entry until 15 February 2018 or until their validity expires; cancellations of unused keys and generated waybills permitted until 15 February 2018 after which unused keys are system cancelled and remaining waybills treated as used. Cancelled waybills after 31 January cannot be re generated and must be replaced by new GST e waybills. Transhipment continues until 15 February; entry without a waybill during the period is punishable under the WBGST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
e waybill commencement under GST: new electronic system from 1 February with transitional validity and cancellation rules.
New electronic e waybill system under GST will commence in West Bengal from 1 February 2018. Transitional rules: generation and use of existing waybill keys stop at midnight of 31 January 2018; waybills generated by then remain valid for entry until 15 February 2018 or until their validity expires; cancellations of unused keys and generated waybills permitted until 15 February 2018 after which unused keys are system cancelled and remaining waybills treated as used. Cancelled waybills after 31 January cannot be re generated and must be replaced by new GST e waybills. Transhipment continues until 15 February; entry without a waybill during the period is punishable under the WBGST Act.
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