GST E-Way bill amendment dated 07.03.2018(Notification No.12/2018):- 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. Under the new rules, in the case of intra-state movement of goods, there will be no need for eway bill if the consignment’s total value is over Rs 50,000 but the individual consignment is valued at less than Rs 50,000, giving relief to e-commerce and courier companies that move packages for delivery. If both exempted and taxable goods are moved in a same invoice, only the value of the taxable supply will be considered for the purpose of generating an e-way bill. This will provide relief to the industry, especially FMCG companies that move all kinds of goods together. The e-way bill has been made mandatory at the time of delivery by the railways and job workers can also generate the bill in the case of inter-state movement of goods. Goods moved within a state did not need e-way bill for distances of up to 10 km, this has now been increased to 50 km, which will help smaller businesses. Earlier, after the expiry of the validity period, the transporter had to generate a new e-way bill. The e-way bill will be deemed to be accepted upon delivery of goods or the expiry of 72 hours of its generation, whichever is earlier. An additional field place of dispatch has been added in the e-way bill to address vehicle breakdown or such other contingencies.
As per circulation no: F 3(134)/Policy-GST/2018/1444-54, In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Delhi Goods and Service Tax Rules 2017 that E-Way bill is not required to be generated in case of intra-state movement of any goods within the area covered under the National Capital Territory of Delhi.
This Notification shall come into force from 1st February, 2018.
PARTS OF E-WAY BILL There is two parts of E-Way bills, i.e. Part A: In the part A, we fill the details of Recipient, Item details and Value of goods. Part B: In the part B, we fill the transporter details such as transport name,Vehicle number, GR number. If the material is dispatch less than 10 Kms through by hand or rickshaw, in that case no E-way bill required. VALIDITY OF E-WAY BILL An E-way bill validity is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill. E-way bill validity as per below: Less than 100 kms: 1 day validity For every additional 100 kms : Additional 1 day validity. PENALTY OF E-WAY BILL Penalty for E-way bill is 200% of value of invoice. E-Way Bill
E-Way Bill is an electronic way bill for movement of goods which can be generated on the E-Way Bill Portal. Transport of goods of more than Rs 50,000 in value cannot be made by a registered person without an E-way bill. It will be implementing w.e.f 1st February 2018. E-way bill will be generated when there is a movement of goods of value more than Rs. 50,000. It should be generated by: - Registered Person – E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person.
- Unregistered Persons – Unregistered persons are also required to generate E-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver or transporter will generate the E-Way bill.
- Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an E-Way Bill.
E-Way bill can be generated through offline utility. You can download the offline utility from the below link: https://164.100.80.111/ewaybill_test/Documents/eWayBill%20Convertor.xlsm
Due Dates of GST Registration Enrollment Schedule
The schedule of the goods and service tax enrollment drive for the
different states vary. Find below the specified dates for the states. If
you have already missed the due date, the window will still be open
until 31st of January 2017.
States |
Start Date |
End Date |
Puducherry, Sikkim |
08/11/2016 |
23/11/2016 |
Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh |
14/11/2016 |
30/11/2016 |
Gujarat |
15/11/2016 |
30/11/2016 |
Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram |
30/11/2016 |
15/12/2016 |
Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan |
16/12/2016 |
31/12/2016 |
Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh |
01/01/2017 |
15/01/2017 |
Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT |
01/01/2017 |
31/01/2017 |
Delta All Registrants (All Groups) |
01/02/2017 |
20/03/2017 | Web site for GST registration is www.gst.gov.in
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