TaxTMI 
TaxTMI 
TaxTMI 
Recommendations regarding E-way Bill made during meeting of the GST Council
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....ecommendations regarding E-way Bill made during meeting of the GST Council <br>GST<br>Dated:- 10-3-2018<br><BR>E-way Rules In the 26th meeting held here today , the GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announce....
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....d in a phased manner but not later than 01st June, 2018. Major improvements over the last set of rules, as approved by the Council now, are as follows: * E-way bill is required to be generated only where the value of the consignment exceeds ₹ 50000/-. For smaller value consignments, no e-way bill is required. * The provisions of sub-rule (7) of Rule 138 will be notified from a later da....
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....te. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than ₹ 50,000/-, even if the transporter is carrying goods of more than ₹ 50,000/- in a single conveyance. * Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation. * Public conveyance has also been includ....
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....ed as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee. * Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice....
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.... or delivery challan etc. * Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours,whichever is earlier. * In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill. * Consignor can authorize the transporter, courier agency and e-commerc....
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....e operator to fill PART-A of e-way bill on his behalf. * Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill.They have to generate PART-A of e-way bill. * Extra validity period has been provided for Over Dimensional Cargo (ODC). * If the goods cannot be transported within ....
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....the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature. * Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill. * Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union....
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.... territory, unless and until, specific information for the same is received. * In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods. * Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of despatch in PART-A of e-way bill. E-way Rules<BR> News - Press re....
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....lease - PIB....