CBEC has prescribed procedure for generation of E-way Bill
Central Board of Excise and Customs (CBEC) has issued a Notification No 27/2017 – Central Tax dated 30th August, 2017 and has further amended the CGST Rules, 2017.
Government has substituted Rule 138 of CGST Rules, 2017 and prescribed the detailed procedure to be followed for generation of E-way bill and information to be furnished prior to commencement of movement of goods. Important Features of E-way Bill are-
- Following Persons are mandatorily required to Generate E-Way Bill in FORM GST EWB-01, electronically, on the common portal.
- Every registered person who causes movement of goods of consignment value exceeding Rs. 50,000 in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person.
- Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel
- Where the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter and the e-way bill shall be generated by the transporter on the common portal on the basis of the information furnished by the registered person
- The generation of e-way bill is optional in case distance is less than 10 Kms or the consignment value is less than Rs. 50,000 or where the movement is caused by an unregistered person .
- The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1.
E-way bill Rules has been enclosed herewith, however this will come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Further, FORM GST ENR-01 and FORM-GST-RFD-01 has also been substituted by virtue of this notification.