All States have joined the Government’s centralized e-way bill system for inter-State transport of goods by road under the GST regime. Accordingly, the Government, on the recommendations of the GST Council, appointed the 1st day of February, 2018, as the date from which the provisions of the e-way bill rules shall come into force for inter-State movement of goods. However, in view of the difficulties faced by the trade in generating the e-way bill due to initial technological glitches, it was decided by the GST Council to extend the trial phase for generation of e-way bills, both for Inter-State and Intra-State movement of goods.

As per the decision of the GST Council, the States may choose any date before 1st June, 2018 for implementing the national e-way bill system for Intra-State movement of goods but all States shall implement it latest by 1st June, 2018. This would be done by exercising the powers under Rule 138A(5) of CGST/SGST Rules, 2017 jointly by the Central Government and the respective State Governments.

This was stated by Shri Shiv Pratap Shukla, Minister of State for Finance in written reply to a question in Rajya Sabha today.

E-way bill implementation: national system for intra-State movement required by June deadline under Rule 138A(5), jointly by Centre and States. Centralized e-way bill system adopted for inter-State movement under GST; 1 February 2018 was set for commencement for inter-State provisions but trial phase extended due to technological difficulties. States may choose any date before 1 June 2018 to implement intra-State e-way bills, with mandatory implementation by 1 June 2018, effected jointly under Rule 138A(5) of the CGST/SGST Rules, 2017.