Published: Sat, December 16, 2017
Finance | By Loren Pratt

Way Bill for GST from next month

Way Bill for GST from next month

Earlier, states were authorised to continue their own separate e-way bill systems till the time one such system on a national-scale was ready. In fact, soon after the tax was rolled out earlier this year, several trader organisations took to protests, including the textile traders of Surat. "The limit of Rs 50, 000 is also very low and would lead to a large requirement for e-way bill generation adding to pressures on the IT backbone", M S Mani, Partner, Deloitte said. Movement of goods of more than Rs 50,000 in value can not be done by a registered person without an e-way bill.

The e-way bill system, which will be available on a trial basis for voluntary adoption by businesses from 16 January, will also help the tax authorities to monitor cross-border movement of consignments and check instances of under-valuation of goods. "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", a government statement said. This will create an unique e-way bill number which will be sent to the supplier, transporter and the receiver.

In an earlier meeting, the Council had decided that e-way bill?- an electronic document generated on the GST Network portal?- would be introduced in a staggered manner from January 1 and subsequently nation-wide from April 1.

Starting February 1, 2018, all interstate movement of goods will be tracked with the introduction of the e-way bill system under the Goods and Services Tax regime, the GST Council decided at its 24th meeting on Saturday.

Tax analysts said that checking tax evasion would help the government to build a revenue buffer which would provide the adequate cushion to undertake any further rationalisation of GST rate structure.


Jaitley had said yesterday that the Council has prepared schedule with regard to e-way bill to check evasion.

After healthy collections in the first three months, tax receipts in October had dipped by about 10% compared with September. Also, October's GST revenue recorded a decline of Rs 12,000 crore from the Rs 95,131 crore collected for the preceding month. "That itself will help in bumping up collections somewhat", he said at the time.

Harpreet Singh, Partner Indirect Tax, KPMG in India, said: "GST Council approving the mandatory compliance of E- waybill is a good news for the industry".

But, even without the introduction of nationwide e-way Bill, the system is already running in some states such as Karnataka.

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