E-way bill Notified for transporting goods under GST – Few Items Exempted

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Government has notified e-way bill exempting certain items of mass consumption such as meat, food grains, vegetables, books, jewellery, etc. Here is the notification issued by the government – GST_WAY_BILL_NOTIFICATION_30_08.

The items exempted are contraceptives, judicial and non-judicial stamp paper, newspapers, khadi, raw silk, Indian flag, human hair, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, kerosene, heating aids and currency. E-way bill shall also not be required in the following two cases :

 

  • If the goods are transported by a non-motorized conveyance.
  • If the goods are being transported from a port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs.

 

In case the goods are transferred from one vehicle to another, the generation of e-way bill shall be required and for multiple consignments, transporters need to generate a consolidated e-way bill.

However, the date of implementation of e-way bill which will remove check-posts at state borders is not yet notified by the government.

Also clarified, the e-way bill number (EBN) will remain valid for 1 to 15 days depending on the distance covered or needed to transport the goods. It shall be 1 day for distances up to 100-km and 15 days for distances of more than 1,000 km.

The concern of E-way bill is to ferry the goods worth more than Rs.50,000 within or outside a state under the GST regime, whereby, transportation of goods will require securing an e-way bill by prior online registration of the consignment.

The details need to be uploaded on GSTIN portal by the suppliers and transporters to generate the e-way bill. Post uploading, a unique EBN will be made available to the supplier, the recipient and the transporter on the common portal. Moreover, the e-way bill can be generated as well as cancelled via SMS.

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