Changes in E-Way Bill System

The government has made some changes to the e-way bill rules to further simplify the procedure for movement of goods under the Goods and Services Tax regime, giving more relief to smaller businesses, FMCG, courier and e-commerce companies.

Summary of Changes Proposed :

  • E-way bill is required to be generated only where the value of the consignment exceeds Rs.50000/-. For smaller value consignments, no a-way bill is required.

  • The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is no requirement to generate a-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000, in a single conveyance.

  • Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.

  • Public conveyance has also been included as a mode of transport and the responsibility of generating a-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

  • Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient.But railways are required to carry invoice or delivery challan etc.

  • Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours,whichever is earlier.

  • In case of movement of goods on account of job-work, the registered job worker can also generate a-way bill.

  • Consignor can authorise the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.

  • Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km (increased from 10 km) does not require filling of PART-B of e-way bill.They have to generate PART-A of e-way bill.

  • Extra validity period has been provided for Over Dimensional Cargo (ODC).

  • If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.

  • Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

  • Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.

  • In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

  • Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of despatch in PART-A of e-way bill.

Revised Dates :

(1) The 26th GST Council meeting held in New Delhi, recommended the introduction of e-way bill system for inter-state movement of goods of the country from April 01, 2018. Intra-state movement of goods have been recommended to be started w.e.f a date in a phased manner but not later than June 01,2018.

(2) To know more about the notification 12/2018 please check Second Amendment (2018) to CGST Rules

(3) To know more about GSTZen sms based e-way bill generator - Create an E-Way Bill help video.