E-way Bill System/ Rules Applicable from 01/04/2018: CBEC notifies

As per CBEC Press Release, based on GST Council recommendations dt. 10/03/2018, the e-way bill system shall be rolled out for inter-state movement of goods across the country from 01/04/2018. However, for intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be notified later in a phased/ staggered manner but not later than 01/06/2018.

CBEC Notification to Defer/ Postpone Applicability of Provisions under E-way Bill Rules/ System

CBEC notifies that in view of technical glitches/ difficulties being faced in generating e-way bill at the common portal, the Applicability of Provisions of E-way Bill Rules/ System w.e.f. 01/02/2018, has been deferred/ postponed/ withdrawn. CBEC has decided to extend the trial phase for generation of e-way bill for inter/ intra state movement of goods, till further instructions. Now e-way Bill provisions will be applicable from a date to be notified subsequently.

CBIC Central Tax Notification 11/2018 dt. 02/02/2018: E-way Bill Rules Postponed till further instructions 

G.S.R. 141(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2017 Central Tax dated 29/12/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601(E), dated 29/12/2017.

GST Council Recommends Mandatory Implementation of Inter-state/ Intra-state E-way Bill System from 01/02/2018 & 01/06/2018

Earlier, the GST Council had decided/ recommended that the e-way bill system under GST shall be introduced in a staggered manner from 01/01/2018 and shall be rolled out nationwide from 01/04/2018, with a view to give trade and industry more time to acclimatize itself with the GST regime.

However, in 24th GST Council Meeting held on 16/12/2017 it has been decided/ recommended that Inter-State/ Intra-state e-way Bill system is to be made mandatorily applicable from 01/02/2018 & 01/06/2018, respectively. The e-way bill system shall be made available from 16/01/2018 onwards for practical convergence/ voluntary compliance. Further, States will get 4 months additional time for implementation of intra-state e-way bill system and the Uniform System of e-way Bill (Inter-State as well as Intra-State movement) will be implemented across the country by 01/06/2018.

The GST Council has deliberated/ discussed about the implementation of e-way Bill system in the country. Till such time as the National e-way Bill is ready, the States were authorized to continue their own separate e-way Bill systems. However, it was represented by the trade and transporters that this is causing undue hardship in the Inter-State movement of goods and therefore, bringing in an early all India system of e-way Bill has become a necessity. The GST Council today reviewed the progress of readiness of hardware and software required for the introduction of nationwide e-way Bill System. After discussions with all the States, the following decisions were taken:-

i) The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16/01/2018. Trade and transporters can start using this system on a voluntary basis from 16/01/2018.

ii) The Rules for implementation of nationwide e-way Bill system for Inter-State movement of goods on a compulsory basis will be notified w.e.f. 01/02/2018. This will bring uniformity across the States for seamless inter-State movement of goods.

iii) While the System for both inter-State and intra-State e-way Bill generation will be ready by 16/01/2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 01/06/2018. 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. But in any case, the Uniform System of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 01/06/2018.

CBIC Central Tax Notification 74/2017 dt. 29/12/2017: E-way Bill System from 01/02/2018

G.S.R. ..(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints 01/02/2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 Central Tax dated 30/08/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated 30/08/2017, shall come into force.

GST Council Recommends Postponement of Implementation of E-Way Bill System till 31/03/2018: CBEC

GST Council in its 22nd Meeting held on 06/10/2017 has decided and recommended that the e-way bill system under GST shall be introduced in a staggered manner with effect from 01/01/2018 and shall be rolled out nationwide with effect from 01/04/2018. This is in order to give trade and industry more time to acclimatize itself with the GST regime.

It may be noted that subsequently, GST Council had decided to implement E-way Bill System from 01/02/2018. However, due to technical glitches, CBEC has tweeted on 01/02/2018 that the same shall be implemented later, i.e. trial will continue even from 01/02/2018 and onwards till further instructions.