The CBEC has notified that the E-way Bill System/ Rules shall be Applicable from 1 April, 2018, in line with recommendations of the GST Council dt. 10 March 2018, as under:
G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March, 2018, shall come into force.
Phased Roll out of E-way Bill System from 1 April, 2018 with deadline for implementation being 1 June 2018
As per CBEC Press Release, based on GST Council recommendations dt. 10 March, 2018, the e-way bill system shall be rolled out for inter-state movement of goods across the country from 1 April, 2018. However, for intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be notified later in a phased/ staggered manner but not later than 1 June, 2018.
CBEC Notification to Defer/ Postpone Applicability of Provisions under E-way Bill Rules/ System
CBEC has tweeted on 1 Feb. 2018/ followed with Notification on 2 Feb. 2018 that in view of technical glitches/ difficulties being faced in generating e-way bill at the common portal, the Applicability of Provisions of E-way Bill Rules/ System w.e.f. 1 Feb. 2018, has been deferred/ postponed/ withdrawn. CBEC has decided to extend the trial phase for generation of e-way bill for inter/ intra state movement of goods, till further instructions. Now e-way Bill provisions will be applicable from a date to be notified subsequently.
The CBEC has notified to Defer/ Postpone Applicability of Provisions under the E-way Bill Rules/ System, which were supposed to be enforced from 1 Feb. 2018, till further instructions on the subject, as under:
G.S.R. 141(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2017 – Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601 (E), dated the 29th December, 2017.
GST Update on Twitter (dt. 16 Jan. 2018) relating to E-way Bill Roll-out
Ministry of Finance has tweeted on 16 Jan. 2018 that a nationwide E-way Bill System is being rolled out on trial basis from 16 Jan. 2018 and has advised the stakeholders to avail the opportunity to get used to the new system before it becomes compulsory w.e.f. 1 Feb. 2018.
GST Council Recommends Mandatory Implementation of Inter-state/ Intra-state E-way Bill System from 1 Feb. 2018/ 1 June 2018
Earlier, the GST Council had decided/ recommended that the e-way bill system under GST shall be introduced in a staggered manner from 1 Jan. 2018 and shall be rolled out nationwide from 1 April 2018, with a view to give trade and industry more time to acclimatize itself with the GST regime.
However, in 24th GST Council Meeting held on 16 Dec. 2017 it has been decided/ recommended that Inter-State/ Intra-state e-way Bill system is to be made mandatorily applicable from 1 Feb. 2018/ 1 June 2018, respectively. The e-way bill system shall be made available from 16 Jan. 2018 onwards for practical convergence/ voluntary compliance. Further, States will get 4 months additional time for implementation of intra-state e-way bill system and the Uniform System of e-way Bill (Inter-State as well as Intra-State movement) will be implemented across the country by 1 June, 2018.
The GST Council has deliberated/ discussed about the implementation of e-way Bill system in the country. Till such time as the National e-way Bill is ready, the States were authorized to continue their own separate e-way Bill systems. However, it was represented by the trade and transporters that this is causing undue hardship in the Inter-State movement of goods and therefore, bringing in an early all India system of e-way Bill has become a necessity. The GST Council today reviewed the progress of readiness of hardware and software required for the introduction of nationwide e-way Bill System. After discussions with all the States, the following decisions were taken :-
i) The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018. Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.
ii) The Rules for implementation of nationwide e-way Bill system for Inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods.
iii) While the System for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018. There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement and some of those States can be early adopters of national e-way Bill system for intra-State movement also. But in any case, the Uniform System of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018.
G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 Central Tax dated the 30th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.
GST Council Recommends Postponement of Implementation of E-Way Bill System till 31 March 2018: CBEC
GST Council in its 22nd Meeting held on 6 Oct. 2017 has decided and recommended that the e-way bill system under GST shall be introduced in a staggered manner with effect from 1 Jan. 2018 and shall be rolled out nationwide with effect from 1 April 2018. This is in order to give trade and industry more time to acclimatize itself with the GST regime.
It may be noted that subsequently, GST Council had decided to implement E-way Bill System from 1 Feb. 2018. However, due to technical glitches, CBEC has tweeted on 1 Feb. 2018 that the same shall be implemented later, i.e. trial will continue even from 1 Feb. 2018 and onwards till further instructions.
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