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    <title>e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018</title>
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    <description>A mandatory e-waybill system for inter-state movement of goods commences from 1 April 2018, requiring taxpayers and transporters to register/enrol on the national e-waybill portal to generate e-waybills. Transitional measures allow use of the Directorate&#039;s existing waybill system only until midnight of 31 March 2018, prescribe limited validity of pre-cutoff waybills for entry into West Bengal, permit cancellation and transhipment of existing waybills until 15 April 2018, and require generation of new e-waybills on the national portal where re-generation of cancelled pre-cutoff waybills is not possible; entry without a valid waybill is an offence under the WBGST Rules.</description>
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      <link>https://www.taxtmi.com/circulars?id=56905</link>
      <description>A mandatory e-waybill system for inter-state movement of goods commences from 1 April 2018, requiring taxpayers and transporters to register/enrol on the national e-waybill portal to generate e-waybills. Transitional measures allow use of the Directorate&#039;s existing waybill system only until midnight of 31 March 2018, prescribe limited validity of pre-cutoff waybills for entry into West Bengal, permit cancellation and transhipment of existing waybills until 15 April 2018, and require generation of new e-waybills on the national portal where re-generation of cancelled pre-cutoff waybills is not possible; entry without a valid waybill is an offence under the WBGST Rules.</description>
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