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GST Council decides to make inter-state e-way bill compulsory from February 1, 2018

18 Dec 2017 Evaluate

In order to bring uniformity across states for seamless inter-state movement of goods, the all-powerful Goods and Services Tax (GST) Council headed by Finance Minister Arun Jaitley has decided to go for early implementation of electronic-way bill or e-way bill from February 1, 2018 and uniform mandatory compliance from June 1, 2018. As a nationwide e-way bill system will be ready for implementation on a trial basis by January 16, transporters can start using this system on a voluntary basis from the same date. Earlier, the Council stated that the e-way bill be introduced across India in a staggered manner from January 1, 2018 and the document will be made compulsory by April 1, 2018.

The Council, in its 24th meeting, has said that the rules for implementation of nationwide e-way bill system for inter-state movement of goods on a compulsory basis will be notified with effect from February 1, 2018. Under GST rules, ferrying goods worth more than Rs 50,000 within or outside a state will require securing an electronic-way or e-way bill by prior online registration of the consignment. When goods are transported for less than 10 km within the state, the supplier or the transporter need not furnish details on the portal. To generate an e-way bill, the supplier and transporter will have to upload details on the GST Network portal, after which a unique e-way bill number (EBN) will be made available to the supplier, the recipient and the transporter on the common portal.

The Finance Ministry, in its statement, has clarified that the states may choose their own timings for implementation of e-Way Bill for intra-state movement of goods on any date before June 1, 2018. It added that there are certain states which are already having system of e-Way Bill for intra-state as well as inter-state movement and some of those states can be early adopters of national e-Way Bill system for intra-state movement also. Till such time as National e-way Bill is ready, the states were authorised to continue their own separate e-Way Bill systems. However, implementation of e-Way Bill for intra-state movement will done in a staggered manner from February.

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