The GST Council has made the following announcements as per the recommendations made during the 26th GST council meeting held on 10th March 2018:-
i) The e-way bill system will come into force with effect from 1st April 2018 in respect of INTER-STATE TRANSACTIONS (From one State to another State)
ii) In respect of Intra-state (Within state) transactions, the e way bill will be applicable in a phased manner, the dates of which will be announced soon. However, such date cannot be later than 1st June 2018. That means before 31st of May 2018, it will be made applicable to intra-state supplies in all states.
iii) For the purpose of eway bill generation, value of exempted goods need not be taken into account.
iv) Transporting of goods through public conveyance is also covered now. The responsibility to create the E way bill is on the consignor (or) the consignee.
v) Railways has been exempted from generation and carrying of e-way bill. But the condition for the same is that the recipient will not be able to take delivery of the goods from the railways unless he produces a eway bill for the same. But the railways is required to carry Invoice (or) Delivery Challan etc.,
vi) The time limit for acceptance/rejection of the consignment would be the validity period of the concerned e way bill or 72 hours whichever is earlier.
vii) In case of movement of goods for Job-work, the registered job-worker can create an E way bill now.
viii) Now the consignor can authorise the transporter, courier agency and e-commerce operator to fill/generate Part A of the E way bill on his behalf.
ix) Previously movement of goods from consignor to transporter was allowed upto 10 kms without filling Part B of the e way bill. Now the distance has been increased to 50 Kms. Now the goods can be sent to the transporter without filling Part B , upto 50 kms. In any case, Part A of the E way bill has to be filled and e way bill to be generated.
x) Extra validity period has been provided for Over Dimensional Cargo (ODC)
xi) Due to exceptional circumstances, if the goods are not transported within the stipulated time, the transporter can now extend the validity of the e way bill.
xii) Validity of one day will expire at midnight of the day immediately following the date of generation of e way bill
x) Once a conveyance is verified by any tax officer, the same cannot be verified in any other state or Union Territory , except in special cases.
xi) In case of movement of goods in respect of “Bill to – Ship to ” transactions, despatch details shall be captured in Part A of the E way bill.