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Home News Goods and Services Tax - GST Month 3 2018 2018 (3) This |
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Clarification with respect to the E-way Bill System |
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31-3-2018 | |||
The e-way Bill System for Inter-State movement of goods across the country is being introduced from 01st April 2018. Few clarifications regarding the new e-way bill system are as follows:
Clarification : -It is clarified that in such a scenario, only one e-way bill would be required. PART A of FORM GST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORM GST EWB-01and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORM GST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.
Clarification: -It is clarified that the validity period of e-way bill starts only after the details in PART B of FORM GST EWB-01 are updated by the transporter for the first time. In the given situation, Consignor can fill the details in PART A of FORM GST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORM GST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORM GST EWB-01 on Monday and the validity period of the e-way bill will start from Monday. |
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