Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – 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 purposes the following forms are prescribed= Form GST EWB – 01 – E-way Bill;
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tives 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-way Bill portal The following are the features of E-way portal- User can create masters of his customers, suppliers and products for easy gener
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ered 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 generating nearly 1.4 lakh e-way bills per day. Uttarakhand issued notification for e-way bill which came into effect from 01.01.2018; Rajasthan issued notification for e-way bill which came into effect from 20.12.2017; Karnataka iss
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