e-WAYBILL UNDER GST WITH EFFECT FROM 1st February, 2018.
TRADE CIRCULAR NO. 01/2018 Dated:- 8-1-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR NO. 01/2018
DATED: 08.01.2018
Subject: e-WAYBILL UNDER GST WITH EFFECT FROM 1st February, 2018.
In terms of Finance Department Notification No. 1156 F.T. dated 30.06.2017 (ref: Trade Circular No. 06/2017 dated 30.06.2017), a new electronic system was introduced on and from 01.07.2017 for issuance of waybills under the West Bengal Goods and Service Tax Ordinance, 2017 and saved by section 175(2) of the West Bengal Goods and Services Tax Act, 2017, for entry of taxable goods into the State.
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West Bengal being run from this Directorate's website shall continue till midnight of 31.01.2018 with the following conditions: –
1. Generation of waybill keys shall stop at midnight of 31.01.2018;
2. Generation of waybills using already generated keys shall stop at midnight of 31.01.2018;
3. Waybills generated till midnight of 31.01.2018 shall be valid for entry of taxable goods into West Bengal till 15.02.2018 or till its validity expires, whichever is earlier;
4. Cancellation of unused waybill keys shall continue till 15.02.2018 after which all remaining unused keys will be cancelled by system;
5. Cancellation of generated waybill shall continue till 15.02.2018 after which all remaining valid waybills shall be treated as used;
6.
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