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

GST – States – 06/2018 – Dated:- 28-3-2018 – 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date of introduction of e-waybill under the WBGST Act, 2017 (refer to Notification No. 2312 F.T. dated 29.12.2017) was rescinded so as to defer the effective date from which e-waybill will come into force. Subsequently, rules 138, 138A, 138B, 138C and 138D of the WBGST Rules, 2017, regarding e-waybills

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site 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. Cancellation of generated waybill shall continue till 15.04.2018 after which all remaining valid waybills shall be treated as used. 6.

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