E-way bill system for intra-state movement of goods in West Bengal will be applicable from 1st June, 2018

E-way bill system for intra-state movement of goods in West Bengal will be applicable from 1st June, 2018

March 30, 2018 Fiscal, Industries, West Bengal 16

Directorate of Commercial Taxes – Government of West Bengal has issued Notification No.07/2018–C.T/GST dated 29th March, 2018 and has notified that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the State of West Bengal till the 31st day of May, 2018.

 Provisions of Rule 138, related to furnishing of information prior to commencement of intra-State movement of goods and generation of e-way billfor such movement of goods will apply on and from, the 1st day of June, 2018.

 Source: Directorate of Commercial Taxes – Government of West Bengal

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16 Comments

  1. santu maity

    May 30, 2018
    Reply

    i want that notification in pdf format
    plz send to me

    • Lexplosion

      May 30, 2018
      Reply

      The notification can be read or downloaded in PDF format by clicking the Source link. The link is located in the blog page, below the article as 'Directorate of Commercial Taxes – Government of West Bengal'.

  2. Arup Kumar Dey

    June 6, 2018
    Reply

    If seller despatch goods directly to buyer(above 10 kms) in a hired vehicle,then aslo required to generate eway bill?

    • Lexplosion

      June 7, 2018
      Reply

      Yes , e-way bill is required to be generated if the goods are directly dispatched from the seller to the buyer in a hired vehicle for any distance.

      However, Please Note:
      * E-way bill is required to be generated only if the value of goods dispatched exceeds Rs. 1 lakh,
      ** The other relaxation provided is updating Part-B ( Vehicle details) in cases of movement of goods from the place of business of the consignor to the place of business of transporter for further movement of such goods, if the distance is less than 50 kms. Similar relaxation up to 50 kms has been given for movement of goods from the place of business of transporter to place of business of consignee.

  3. ASIT MAJUMDER

    June 7, 2018
    Reply

    I WANT TO SEEA PRACTICAL PICTURE OF E WAY BILL

    • Lexplosion

      June 7, 2018
      Reply

      Please mail your query in details @ inquiries@lexplosion.in

  4. Sudipta Ghoshal

    June 9, 2018
    Reply

    Kindly guide rules and regulations of West Bengal sgst e way bill

    • Lexplosion

      June 11, 2018
      Reply

      In West Bengal, the generation of e- way bill for intra-state movement of goods is applicable from 3rd day of June, 2018. E–way bill is required to be generated where the consignment value exceeds Rs. 1,00,000/- (one lakhs).

      The rules for the West Bengal e-way bill is prescribed in Rule 138 WBGST Rule, 2017 notified in Notification No. 281 F.T. dated 7th March, 2018 and shall be referred at the below link:
      http://www.wbcomtax.nic.in/GST/GST_Notifications/281-FT_20180307.pdf

      For more information kindly mail us at inquiries@lexplosion.in

  5. Nilanjana Mukherjee

    June 13, 2018
    Reply

    What is the minimum distance below which ewaybill is not required in west bengal?

    • Lexplosion

      June 14, 2018
      Reply

      As per Rule 138 of WBGST Rules, 2017 the minimum distance for which e way bill is not required to be generated is up to 50 km only in the following two situations:
      i) Where the goods are transported from the place of business of consignor to the place of business of transporter for further transportation or,
      ii) Where the goods are transported from the place of business of transporter to the place of business of consignee.

      Please Note:
      * In cases, where the goods are supplied directly by the consignor to the consignee no such minimum distance exemptions has been provided.
      In case you need further clarification, mail us at inquiries@lexplosion.in

  6. Rana Maitra

    June 17, 2018
    Reply

    I am very much thankful to this site for giving various type of information solving the queries. Now I have a query about e-way generation.

    I sold the goods directly to the buyer from my shop in hand delivery and also don't know how the buyer will move the goods to his destination. So in this case shall I need to generate the e-way bill?

    • Lexplosion

      June 20, 2018
      Reply

      Rule 138 of the WBGST Rule, 2017 states that every registered person who causes movement of goods of consignment value exceeding Rs. 1 lakhs in relation to supply are required to generate e-way bill.

      Since, in the given case you are not involved in any movement of goods and suppling goods directly to the buyer through hand delivery from your shop. Hence, you are not required to generate e- way bill.

      Hope this information helps you. If you have any other query do write back at inquiries@lexplosion.in

  7. Rana Maitra

    July 1, 2018
    Reply

    If the buyer carrying goods valued over Rs 50000/100000 (WB) in his own car then it's need to issue the e way bill?

    • Lexplosion

      July 3, 2018
      Reply

      E way bill is required to be generated by the registered person who is causing the movement of goods if the consignment value exceeds Rs 50,000( inter-state ) / Rs 1,00,000 ( Intra-state WB) irrespective of the fact whether the goods are transported in own or hired conveyance.

      In your case, e-way bill shall be required to be generated even if the movement of the goods is taking place in your own car. E-way bill shall be generated by the person who is causing the movement of the goods, so that in case of any verification, you can show e-way bill number to the proper officer.

      For more information please email us at inquiries@lexplosion.in

  8. Sushil Goenka

    August 2, 2018
    Reply

    I sold goods in June without e way bill for contract value RS 2 lac..as goods were dispatched in small lot n within 5 km distance intra state.I have paid full tax.I have filed return.Now o have to correct any mistakes.

    • Lexplosion

      August 2, 2018
      Reply

      As per Rule 138 of the WBGST Rule, 2017 E-way bill is required to be generated where the consignment value exceeds Rs 1 lakhs for intra state movement of goods in case of movement in motorised vehicle.

      Penalty for such non-compliances is Rs. 10,000/- or the tax sought to be evaded whichever is greater.

      As per the said Rule, you were required to generate e way bill at the time of supply of the goods of consignment value of Rs. 2 lakhs. Since the goods has already been sold and delivered by you and the taxes on the same has been paid and the return has been filed, there is no option to generate E- way bill for that invoice. And you might have to face penal consequences for the same in future.

      However, if such goods were delivered by you on non-motorized vehicle than the question of generation of e-way bill will not rise. For more information mail us at inquiries@lexplosion.in

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