e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018

e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018
06/2018 Dated:- 28-3-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 06/2018
DATED: 28/03/2018
Subject: e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018
(in supersession of Trade Circular No. 01/2018 dated 08.01.2018)
In terms of Finance Department Notification No. 165 F.T. dated 05.02.2018, the effective date of introduction of e-waybill under the WBGST Act, 2017 (refer to Notification No. 2312 F.T. dated 29.12.2017) was rescinded so as to defer the effective date from which e-wayb

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for specific purpose of generating e-waybills.
Meanwhile, the existing system of e-waybill being run from the Directorate's website www.wbcomtax.gov.in shall continue till midnight of 31.03.2018 with the following conditions: –
1. Generation of waybill keys from the website www.wbcomtax.gov.in shall stop at midnight of 31.03.2018;
2. Generation of waybills using already generated keys shall stop at midnight of 31.03.2018;
3. Waybills generated till midnight of 31.03.2018 shall be valid for entry of taxable goods into West Bengal till 15.04.2018 or till its validity expires, whichever is earlier.
4. Cancellation of unused waybill keys shall continue till 15.04.2018 after which all remaining unused keys will be cancelled by system.
5.

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