As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 1st April, 2018. As on 23rd May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand, Uttar Pradesh and Union Territory of Puducherry. E-Way Bills are getting generated successfully and till 23rd May, 2018 more than five crore and thirty lakh e-Way Bills have been successfully generated which includes more than one crore and sixty lakh e-Way Bills for intra-State movement of goods.

It is informed that e-Way Bill system for intra-State movement of goods would be implemented from 25th May, 2018 in the following States / Union Territories :-

   (i)  Maharashtra

   (ii) Manipur

   (iii) Andaman & Nicobar Islands

   (iv) Chandigarh

   (v) Dadra & Nagar Haveli

   (vi) Daman & Diu

   (vii) Lakshadweep

Twenty seven States / Union Territories would have implemented the e-Way Bill system for intra-State movement of goods with the roll-out of the same on 25th May, 2018. Registration/enrolment on e-Way Bill portal namely https://www.ewaybillgst.gov.in may be taken at earliest in the remaining States as well since the same would soon be rolled out in these States also. The system is working smoothly and without any glitches. On an average twelve lakh e-way bills are being generated every day. Trade and industry may approach their respective tax authority for any guidance in this matter. Further, it is informed that trade should get well versed with respect to the provisions of the e-Way Bill rules in order to avoid any difficulty. The provisions of rule 138D of Central / State GST Rules, 2017 may be referred to for any grievance redressal.

e-Way Bill system expanded for intra-State movement; businesses must register, comply and use grievance procedures. Roll-out of the e-Way Bill system for intra-State movement of goods is expanded to additional States and Union Territories effective 25 May 2018; traders and transporters must register/enrol on the e-Way Bill portal to generate required documents, follow the procedural provisions to ensure compliance, and may approach their respective tax authorities for guidance. Grievances concerning the e-Way Bill mechanism are to be addressed under rule 138D of the Central/State GST Rules, 2017.