27/02/2018
Notification No.03/2018 dated 23.01.2018 the following key changes have been made in the E-Way Bill Rules.
Consignment value: E way Bill is mandatory if value is more than Rs 50000/- .For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. - HENCE THE VALUE OF CONSIGNMENT WOULD ALSO INCLUDE TAX
Transporter to generate e-way bill: Where the goods are transported by the person himself in railways or by air or vessel, e-way bill shall be generated by such supplier or the recipient, who shall furnish, on the common portal, the-
a) Information in Part B of FORM GST EWB-01; and (Transport Document Number is now included in Part B)
b) The serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
Reassigned transporter: The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment - OPTION GIVEN TO ASSIGN THE E-WAY BILL TO ANOTHER TRANSPORTER FOR THE PURPOSE OF MOVEMENT (APPEARS THAT ASSIGNMENT CAN BE DONE ONLY ONCE)
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
E-Way Bill not required in following cases:
a) Where the goods being transported are specified in Annexure;
b) Where the goods are being transported by a non-motorized conveyance;
c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State;
e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time;
f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
g) Where the goods being transported are treated as no supply under Schedule III of the Act.
Specifically, e-way bill is not required for non-GST supplies and activities which are not considered as supply under schedule III
Further, it is to be noted that E-Way Bill Generation process that was expected to be commenced mandatorily from 1st Feb 2018 is now for the time being have been postponed however Group of Minister has recommended date of Mandatory E way Bill from 01.04.2018 for inter state trade till finalization eway will continue to run on trial basis for both Inter and Intra- State movement of goods, considering the hardships and difficulties faced by the trade in generating e-way bill due to technical glitches. Further, it would be made compulsory from the date to be announced. (Notification No. 11/2018 – Central Tax)
