As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01^st April, 2018. As on 30^th 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, Maharashtra, Manipur, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand and Uttar Pradesh along with the Union Territories of Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep and Puducherry. E-Way Bills are getting generated successfully and till 30^th May, 2018 more than six crore and thirty lakh e-Way Bills have been successfully generated which includes more than two crore 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 in the following States :-

S. No.	State	Date of Implementation
1	Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha  & Punjab	01st June, 2018
2	Tamil Nadu	02nd June, 2018
3	West Bengal	03rd June, 2018

It may be mentioned that e-Way Bill system for intra-State movement of goods will be implemented throughout the country latest by 03^rd June, 2018. It has now been two months since the e-Way Bill system was implemented and the same is working smoothly and without any glitches. On an average more than 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 rollout for intra-State goods movement expands to remaining states, requiring traders to comply with e-Way Bill rules. The e-Way Bill system for intra-State movement will be rolled out on a phased schedule for remaining states, with nationwide implementation by the stated deadline; trade must comply with e-Way Bill rules, seek guidance from tax authorities, and use the prescribed grievance redressal mechanism under the GST rules.