E-way bill

[MohanLal tiwari]

Dear experts,

For supplies to inter-state where transit time in 5 or more days, some of customers are asking to supply the materials with e-way bill to avoid any complication & penalty when vehicles are in transit on or after 1st Feb'18.

Please advise how to deal with E-way bill for supplies before 1st Feb'18 where consignment will be in transit on or after 1st feb'18.

[Krishna Murthy]

From 01-02-2018, it is mandatory to issue e waybill. In your case, since the goods are in transit before Feb 01 and there is no bar to issue e waybill even for transactions before Feb 01, you may generate e waybill for such transactions in order to avoid complexities.

[Alkesh Jani]

Sir, as per Notification No. 9/2018-CT dated 23/01/2018, www.ewaybillgst.gov.in is notified as common portal for registration and we have to go to ewaybill.nic.in. please comment

[DR.MARIAPPAN GOVINDARAJAN]

In such case no e-way bill is required.

[Ganeshan Kalyani]

I agree with the experts. E-way bill is not required for invoice dated prior to 01.02.2018. However, if possible, to avoid any issue of interceptor , you may generate eway bill for invoice dated prior to 01.02.2018.

[DR.MARIAPPAN GOVINDARAJAN]

In this regard you have to refer to the instructions, if any, of the respective State Government. For example West Bengal Government issue trade notice clarifying that the way bill portal will be blocked at mid night of 31.1.2018 since e-way for inter State is to be implemented w.e.f. 1.2.2018. The trade notice clarified that if any way bill is generated before 31.1.2018 and enter into West Bengal the same would be valid till 15.02.2018 or its validity period whichever is earlier.

[Ganeshan Kalyani]

Thanks Sir for updation.

[MohanLal tiwari]

Thanks for guidance and update on subject.

AI Summary

E-way bill applicability: generate to mitigate interception risk for consignments in transit despite pre implementation invoices. Applicability of the e-way bill depends on the central mandatory implementation date; invoices dated before implementation generally do not legally require an e-way bill, but advisers recommend generating one for consignments in transit at implementation to avoid interception. State trade notices may provide transitional validity for waybills generated before portal cut off, and practitioners should confirm the correct registration/generation portal and any state-specific instructions.