Implementing e-way bills for inter-state movement of commercial goods under GST regime has been a challenging task for the government. So, it was decided to implement the system in two phases.
As a first, inter-state e-way bills were implanted. In the second phase, intrastate e-way bills are being panned out. Karnataka was the first state to adopt the system on 1st April this year.Andhra Pradesh, Arunachal Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Sikkim, Tripura, Telangana, Uttarakhand, UP, Puducherry, Assam and Rajasthan took the lead to adopt intrastate e-way billing system.
Lakshadweep and Chandigarh adopted it on 25 May. On May 31, 2018 Maharashtra too fell in line. It’s going to be implemented In Goa from 1st June. Efforts to generate 4.15 crore e-way bills within a period of 45 days from 1st April to 13th May this year have been successful.
It is now proposed to make e-way bills compulsory for all commercial movements of goods within states and between them. Keeping that in view, business community would have to make it a point to account for e-way bills in their plan to move consignments within or without states. Knowing some fine points in mind could come handy for them :
<> – GSTIN can be generated on e-waybill.nic.in.
– An e-way bill will be needed when the value of a consignment is valued more than Rs. 50,000.
– E-way bills for goods meant for job-work can be generated by either the businessman himself or the job worker.
– A supplier can authorize the transporter, e-commerce operator or courier to fill up part-1 of the e-way bill.
– in case there is a distance of less than 50 kilometers between the places of supplier and transporter establishments, then part-2 of the e-way bill would not be necessary. In such case, filling up part-1 of the e-way bill would be sufficient.
– Receiver of commercial goods can acknowledge or reject receipt of goods within 72 hours or actual delivery of goods or whichever is first after an e-way bill is generated.
– Only suppliers or receiver can generate an e-way bill when a consignment is delivered by railway, cargo planes or ships. In such case, e-way bill can’t be generated by the transporter. In such cases, e-way bill can be generated only when goods have been shipped.