Inter-State e-way Bill to be made compulsory from 01.02.2018:
Presently Central Government has put the e way bill system on hold to provide some relief to the trade and industry in GST compliance at the initial stage. Further, even the GSTN system was yet to be upgraded to support the proposed nationwide e-way bill system in a smooth manner. As per the press released issued by the Government, it was represented by the trade and transporters that this is causing undue hardship in inter-State movement of goods and therefore, bringing in an early all India system of e-way Bill has become a necessity.
Summary of the decision taken on implementation of e-way bill system under GST is as under:
- E-way bill system under GST would be implemented in phased manner.
- The nationwide e-way Bill system would be ready to be rolled out on a trial basis latest by 6th of January, 2018.
- Trade and transporters can start using this system on a voluntary basis from 16th of January, 2018.
- Effective date of implementation of nationwide e-way bill system:
- For inter state movement of goods: 01.02.2018
- For Intra State Movement of goods: latest by 01.06.2018 – Each State Government to decide the effective date.
Effect of implementing nationwide e-way bill system:
- This will bring uniformity across the States for seamless inter-State movement of goods.
- Regularisation of transactions and assist in tracking movement of goods – with tax /without.
- Till such time as National e-way Bill is ready, the States were authorized to continue their own separate e-way Bill systems.
- There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement of goods which would continue till the date of implementation.
Our Remarks:
- It would be an additional effort for the industry till 01.06.2018 to understand the e way bill system implemented by various stated where it is operating.
- Suggested to start using the trail version when released without waiting for the actual implementation to understand the system better and to avoid common errors during the actual implementation stage.