Central Government has notified the Central Goods and Services Tax (Sixth Amendment) Rules, 2017 to prescribe the e-waybill procedure under Rule 138 vide Notification no 27/2017- Central Tax dated August 30, 2017. As per the amendment, every registered person causing movement of goods of consignment value exceeding Rs 50,000 in relation to supply / reasons other than supply / due to inward supply from unregistered dealer, must furnish information thereto in Part A of Form GST EWB-01 before commencement of such movement.
- Where goods are transported by registered person as consignor / recipient of supply as consignee, said person or recipient may generate e-way bill in Form GST EWB-01 electronically. But where goods are handed over to transporter, registered person shall furnish transporter’s information in Part B of Form GST EWB-01 and e-way bill shall be generated by the transporter on the basis of information furnished by registered person in Part A.
- Details of conveyance may not be updated in e-way bill where goods are transported for a distance of less than 10 km within the State or Union Territory.
- In case multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment and a consolidated e-way bill in Form GST EWB-02 may be generated.
- The rules also prescribe the validity of e-way bill in every State and Union Territory
- 1 day for distance upto 100 km
- 1 additional day for every 100 km or part thereof thereafter
- No e-way bill required –
i) in case of 154 goods as specified;
ii) where goods are transported by non-motorised conveyance;
iii) where goods are transported from port /airport / air cargo complex / land customs station to inland container depot / container freight station for customs clearance; and
iv) in respect of movement within notified areas.
- Also Rules 138A, 138B, 138C and 138D prescribe documents and devices to be carried by a person-in-charge of conveyance and the procedure for verification of such documents & goods.
The effective date for e-waybill related provisions will be from the date of publishing of the notification in e-gazette.