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Tuesday, 12 September 2017

Revised Rules on E-Way bill issued.

The Government has issued Notification No.27/2017-Central Tax, dated 30 August 2017, making amendments to CGST Rules, 2017. 
The Notification prescribes revised rules for e-way bills along with relevant forms. Under GST, transporters will need to carry an electronic waybill or E-Way Bill when moving goods from one place to another. Since it is a new rule introduced under GST, it is necessary for all consignors/consignees/transporters to be aware of the required compliance. The key features of the rules are as under:

1. E-way bill is required to be generated for movement of goods of consignment value exceeding INR 50,000.
2. E-way bill is not required for transport of goods by a non-motorized conveyance and for certain specified goods. The specified goods include exempt goods, currency, jewellery, precious stones and pearls. 
3. E-way bill is also not required for transport of goods from a port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.
4. For transport of goods up to 100 km, the e-way bill shall be valid for one day. For further distance of every 100 km or part thereof, the validity period shall be increased by one day.
5. Where goods are to be transported for a distance of less than 10 km within the state/ union territory, the details of conveyance may not be furnished in the e-way bill.
6. The effective date from which these rules shall come into force will be notified later.
For Simple Secure GST Compliance contact us at: info@preethamandco.com or Call us at 9900397777

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