9911796707
TMI BlogRecommendations regarding E-way Bill made during meeting of the GST CouncilX X X X Extracts X X X X X X X X Extracts X X X X ..... Recommendations regarding E-way Bill made during meeting of the GST Council X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in a phased manner but not later than 01st June, 2018. Major improvements over the last set of rules, as approved by the Council now, are as follows: * E-way bill is required to be generated only where the value of the consignment exceeds ₹ 50000/-. For smaller value consignments, no e-way bill is required. * The provisions of sub-rule (7) of Rule 138 will be notified from a later d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than ₹ 50,000/-, even if the transporter is carrying goods of more than ₹ 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 inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded as a mode of transport and the responsibility of generating e-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 invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 e-way bill. * Consignor can authorize the transporter, courier agency and e-commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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.
E-way Rules X X X X Extracts X X X X X X X X Extracts X X X X ..... elease - PIB ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
