Generation of e-Waybills w.e.f. 1st of April 2018. - 5199/CT., Pol-41/1/2017 - Orissa SGST

OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES ODISHA, CUTTACK No. 5199/CT., Pol-41/1/2017 Dated. 31/3/2018 NOTIFICATION Whereas, with the issue of Notification No. 7874/F dated 23.03.2018 by the State Government appointing 1st day of April 2018 as the date from which Rule 138[other than clause 7}, 138A, 138B, 138C and 138D of the Odisha Goods and Services Tax Rules will be effective; subject to the exceptions provided in sub-rule (14) of rule 138, it will be mandatory for every registered person causing movement of goods of consignment value exceeding ₹ 50,000/- for any of the purposes laid down in sub-rule (1) of rule 138 to generate an e-waybill in Form GST-EWB-01 in the manner prescribed in sub-rule(2) or (2A) of the said rule. And whereas, if the e-waybill is not generated by the registered person under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the e-waybill shall be required to be generated by the said transporter in the manner prescribed in sub-rule(3) of rule 138. And whereas, in the pre-GST period, there was no provision of e-waybill under the Odisha Value Added Tax Act 2005 and rules framed there-under for intra-state transportation of goods within Odisha. And whereas, it is being felt that the stakeholders need some more time to get acquainted with the e-waybill provisions for intra-state movement of goods within Odisha. Now, therefore, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), l, Saswat Mishra (I.A.S), Commissioner of State Tax, after consultation with the Chief Commissioner (Central Tax), Bhubaneswar, do hereby specify that no e-waybill is required to be generated by any registered person under sub-rule (2)or (2A) or any transporter under sub-rule (3) of rule 138 for transporting goods of consignment value exceeding Ra.50,000/- from a place within Odisha to another place within Odisha. Notification has also been issued under sub-rule (5) of rule 138A specifying that the person-in-charge of the conveyance transporting goods of consignment value exceeding ₹ 50,000/- from any place within Odisha to another place within Odisha shall carry the following documents instead of the e-waybill, namely:- (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply This Notification shall come into force with effect from the 1 st of April, 2018. (Saswat Mishra, I.A.S) Commissioner of State Tax Odisha, Cuttack