IMPLEMENTATION OF E-WAY BILL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 13-7-2018<\/p>\n
Chapter XVI of the Central Goods and Services Tax Rules, 2017 provides for E-way Bill. Initially Rule 138 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.
\nVide Notification No. 27\/2017-Central Tax, dated 30.08.2017 the Central Government made sixth amendment to the CGST Rules, 2017. Rule 2 of the said amendment Rule provides for the substitution of Rule 138 for the existing Rule. The said amendment Rule proposed to insert Rule 138A, 138B, 138C, 138D and also prescribed forms for E-way Bill procedure as detailed below-
\n * Rule 138 – Information to be furnished prior to commencement of good and generation of e-way bill;\n<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inted 01.02.2018 from which the provisions relating to E-way bill would come into force. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll system. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ase may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods. Where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IMPLEMENTATION OF E-WAY BILLBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 13-7-2018 Chapter XVI of the Central Goods and Services Tax Rules, 2017 provides for E-way Bill. Initially Rule 138 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the … Continue reading “IMPLEMENTATION OF E-WAY BILL”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12590","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12590"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12590\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nVide Notification No. 03\/2018-Central Tax, dated 23.01.2018, the Central Government made amendment to CGST Rules. In this Rule, it was proposed to substitute Rule 138 with effect from 01.02.2018.
\nWebsites
\nVide Notification No. 09\/2018-Central Tax, dated 23.01.2018 the Central Government notified the following websites for the particular purposes-
\n * www.gst.gov.in – The Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax;
\n * www.ewaybillgst.gov.in – the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
\nThe movement of goods from one State to another State (inter-State) requires the generation of e-way bill in the system with effect from 01.02.2018.
\nE-way bill system in States
\nEven though the provisions relating to e-way bill for inter-State tran<\/p>\n
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\nVide Notification No. 11\/2018-Central Tax, dated 02.02.2018 the Central Government rescinded the Notification No. 74\/2017-Central Tax, dated 29th December 2017.
\nRevised applicable date
\nSince the portal was not working up to the mark, the Government rescinded the notification as to give effect to the provisions of e-way bill which has already been notified that the same would come into effect from 01.02.2018.
\nThe Central Government, vide Notification No. 11\/2018-Central Tax, dated 02.02.2018 rescinded the notification No. 74\/2017-Central Tax, dated 29.12.2017.
\nVide Notification No. 12\/2018-Central Tax, dated 07.03.2018 the Central Government made the Central Goods and Services Tax (Second Amendment) Rules, 2018. The following amendments in respect of e-way bill provisions have been made-
\n * Rule 2(ii) – substituted Rule 138;
\n * Rule 2(iii) – substituted Rule 138A;
\n * Rule 2(iv) – substituted Rule 138 B;
\n * Rule 2(v) – substituted Rule 138C – Inspection and verificat<\/p>\n
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\nRoll out
\nAs per the decision of the GST Council, e-Way Bill system for Inter-State movement of goods has been rolled-out from 01st April, 2018.
\nEffect of e-way bill
\nThe glitches in the e-way portal has been rectified by the Government and proposed to implement e-way bill with effect from 01.04.2018 for inter-state transactions.
\nVide Notification No. 15\/2018-Central Tax, dated 23.03.2018, the Central Government appointed 01.04.2018 from which the provisions of Rule 138 (except clause (7), 138A, 138B, 138C and 138D would come into effect.
\nThe Central Government announced that the e-way bill for inter-state transactions <\/p>\n
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