Changes made in E-way Bill Rules
Central Board of Excise & Customs has issued Notification No.12 /2018- Central Tax dated 7th March, 2018 and has further amended the Central Goods and Services Tax Rules, 2017 to substitute Rule 138 with regards to generation of e-way bill. Following changes are made in e-way bill rule
- Now the transporters authorized by the registered persons may furnish information in Part A of the FORM GST EWB-01;
- In case the goods are transported by railways, the railways shall not deliver the goods unless the e way bill required under these rules is produced at the time of delivery;
- An e-way bill or a consolidated e-way bill generated shall be now valid for the period as mentioned in the table below:
|SL No.||Distance||Validity period|
|1.||Upto 100 kms.||One day in cases other than Over Dimensional Cargo|
|2.||For every 100 kms. or part thereof thereafter||One additional day in cases other than Over Dimensional Cargo|
|3.||Upto 20 kms.||One day in case of Over Dimensional Cargo|
|4.||For every 20 kms. or part thereof thereafter||One additional day in case of Over Dimensional Cargo|
Note: “Over Dimensional Cargo” means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988.
- New additions have been made in the cases where E- way bill is not required to be generated:
- where the goods are being transported under customs bond;
- where the goods being transported are transit cargo from or to Nepal or Bhutan;
- where the goods being transported are exempt from tax;
- any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
- where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
- where empty cargo containers are being transported; and
- where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan.
- Where the goods are transported for a distance of upto fifty kilometers within the State or Union territory Part B of FORM GST EWB-01 is not required to generated.