Changes made in E-way Bill Rules

Changes made in E-way Bill Rules

March 9, 2018 GST 0

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:
  1. where the goods are being transported under customs bond;
  2. where the goods being transported are transit cargo from or to Nepal or Bhutan;
  3. where the goods being transported are exempt from tax;
  4. any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
  5. where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
  6. where empty cargo containers are being transported; and
  7. 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.
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