E-way bill

[Ganeshan Kalyani]

E-way bill is implemented from today i.e. 01.02.2018 for interstate movement of taxable goods. The goods which are exempted vide notification 2/2017-CTR are exempted from e way bill as well.

For intra state some states have implemented from today and some have deferred for few months.

All collegues querist are requested to take note of e way bill requirement and do the needful action.

Any query you may post it here in this Forum. You will surely get an answer. Thanks..

[DR.MARIAPPAN GOVINDARAJAN]

De-oiled as notified in Notification No.2/2017-CTR is applicable to e-way bill.

[Ganeshan Kalyani]

Deoiled cake except rice bran is exempt from GST so eway bill is also not required. Rice bran is taxable @5% GST accordingly eway bill is required .

[Ganeshan Kalyani]

E way will is not mandatory now as Notification 74/2017 -CT giving effective date as 01.02.2018 for e way bill is rescinded vide notification 11/2018. -CT

[YAGAY and SUN]

Different States, Different time of launching of E-Way Bill, Different list of items for intrastate movement of goods. Is it GST Regime or earstwhile VAT Regime?

AI Summary

E-way bill compliance for taxable goods: exemptions and state-specific rules determine e-way requirement applicability.
E-way bill compliance for movement of taxable goods: E-way bill was introduced for interstate movement with exemptions aligning to notified exempt goods; exempt goods do not require an e-way bill while taxable goods do. Implementation timing and intrastate applicability vary across states. Commodity-specific treatment: de-oiled cake (except rice bran) is exempt from GST and not subject to e-way requirements, whereas rice bran is taxable and requires e-way documentation. A subsequent notification rescinded the earlier effective-date notification, affecting immediate applicability.