E-WAY BILL MANDATORY FROM 01.02.2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 16-1-2018
Introduction
Rule 138 of the Central Goods and Service Tax Rules, 2017 deals with the e-way bill which came into effect from 01.07.2017. But no rule has been framed at that time. Vide Notification No.27/2017-Central Tax, dated 30.08.2017, the Central Government framed rules for e-way bill. Rule 138 was substituted to the old rule and Rule 138A to 138D was inserted.
* Rule 138 provides for the information to be furnished prior to commencement of movement of goods and generation of e-way bill.
* Rule 138A provides for the documents and devices to be carried by a person-in-charge of a conveyance.
* Rule 138B provides for the procedure for verification of documents and conveyances.
* Rule 138C provides for inspection and verification of goods.
* Rule 138D provides for facility for uploading information regarding declaration of vehicle.
For this
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more than ₹ 50,000/- is required to furnish above mention information in Part A of e-way bill.
Objectives
The objectives for introduction of E-way bill are as follows-
* Single e-way bill for hassle-free movement of goods throughout the country;
* No need for separate transit pass in each State for movement of goods;
* Shift from departmental-policing model to self declaration model for movement of goods.
Benefits
The following are the benefits available-
* Taxpayers/transporters need not visit any tax officers/check posts for generation of e-way bill/movement of goods across States;
* No waiting time at check posts and faster movement of goods thereby optimum use of vehicles, resources since there are no check posts in GST regime;
* User friendly e-way bill system;
* Easy and quick generation of e-way bill;
* Checks and balances for smooth tax administration and process simplification for easier verification of e-way Bill by tax officials.
Features of the E-
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e e-way bill can be generated in the following modes-
* Web-online using browser on laptop or desktop or phones etc.,
* Android based mobile app on mobile phones;
* Via SMS through registered mobile number;
* Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill;
* Tool based bulk generation of e-way bills;
* Third party based system of Suvihda Providers.
E-way bill system in States
The following are the stages for the roll out of E-way bills-
* The E-way bills will be rolled out on trial basis from 16.01.2018.
* The E-way bill rules will come into effect in India from 01.02.2018.
* The States can opt to follow e-way bill system at any time before 01.06.2018.
* From 01.06.2018 the e-way bill rules will uniformly apply to all States.
The e-way bill system has already been in vogue in four States viz., Karnataka, Rajasthan, Uttarakhand, Sikkim and Kerala. These States together are generatin
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