E-WAY BILL MANDATORY FROM 01.02.2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 16-1-2018<\/p>\n
Introduction
\nRule 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.
\n * Rule 138 provides for the information to be furnished prior to commencement of movement of goods and generation of e-way bill.
\n * Rule 138A provides for the documents and devices to be carried by a person-in-charge of a conveyance.
\n * Rule 138B provides for the procedure for verification of documents and conveyances.
\n * Rule 138C provides for inspection and verification of goods.
\n * Rule 138D provides for facility for uploading information regarding declaration of vehicle.
\nFor this <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n more than ₹ 50,000\/- is required to furnish above mention information in Part A of e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e e-way bill can be generated in the following modes- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" E-WAY BILL MANDATORY FROM 01.02.2018By: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 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 … Continue reading “E-WAY BILL MANDATORY FROM 01.02.2018”<\/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-9867","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9867","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=9867"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9867\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nObjectives
\nThe objectives for introduction of E-way bill are as follows-
\n * Single e-way bill for hassle-free movement of goods throughout the country;
\n * No need for separate transit pass in each State for movement of goods;
\n * Shift from departmental-policing model to self declaration model for movement of goods.
\nBenefits
\nThe following are the benefits available-
\n * Taxpayers\/transporters need not visit any tax officers\/check posts for generation of e-way bill\/movement of goods across States;
\n * 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;
\n * User friendly e-way bill system;
\n * Easy and quick generation of e-way bill;
\n * Checks and balances for smooth tax administration and process simplification for easier verification of e-way Bill by tax officials.
\nFeatures of the E-<\/p>\n
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\n * Web-online using browser on laptop or desktop or phones etc.,
\n * Android based mobile app on mobile phones;
\n * Via SMS through registered mobile number;
\n * Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill;
\n * Tool based bulk generation of e-way bills;
\n * Third party based system of Suvihda Providers.
\nE-way bill system in States
\nThe following are the stages for the roll out of E-way bills-
\n * The E-way bills will be rolled out on trial basis from 16.01.2018.
\n * The E-way bill rules will come into effect in India from 01.02.2018.
\n * The States can opt to follow e-way bill system at any time before 01.06.2018.
\n * From 01.06.2018 the e-way bill rules will uniformly apply to all States.
\nThe e-way bill system has already been in vogue in four States viz., Karnataka, Rajasthan, Uttarakhand, Sikkim and Kerala. These States together are generatin<\/p>\n
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