E-way Bill Rules updated
The Government has amended the E-Waybill rules after various challenges were faced during the first attempt made on February 1, 2018. The key changes made are as follows:
1.Details can now also be furnished by transporter in Part A of Form GST EWB 01 after receiving authorization from the registered person.
2.E-commerce operator or courier agency can furnish information in Part A of Form GST EWB 01, after taking authorization from consignor, if goods are transported through e commerce or courier agency.
3.In inter-state movement of goods by principal to job worker, Job worker (if registered) or principal shall generate the e-way bill without any limit. Earlier only principal had the liability to generate E-way Bill.
4.For determining value of consignment, value of exempt supply shall be excluded.
5.Even if goods are transported via road through Public conveyance for example, Bus, cab, etc, the consignor or the consignee is required to generate E-way Bill.
6.In case of transportation of goods via railways, railway shall not deliver the goods unless E-way bill is produced at the time of delivery.
7.If goods are transported from consignor place to transporters place within a State or UT for further transportation and distance is up to 50 km , then the transporter may not furnish the details of conveyance in Part-B of Form GST EWB -01. (Earlier limit was 10 km)
8.Details of conveyance not required to be updated in case, if goods are transported from transporter place to consignee place and distance is up to 50 km within a state or Union Territory. (Earlier limit was 10 km).
9.Unique number shall be valid for 15 days instead of 72 hours for updation of Part B of Form GST EWB-01.
10.Validity period of E-way Bill for over dimensional cargo has inserted, which is upto 1 day upto 20 kms and one additional day for every 20kms or part thereof thereafter. “Over Dimensional Cargo” means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in Rule 93 of Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988.
11.List of exceptions to requirement of E-way bill has been lengthened by few more insertions such as – where goods are being transported – (i) under customs bond from an ICD or CFS to a customs port, airport, air cargo complex and land customs station, or from one customs station / port to another customs station / port, or (ii) under customs supervision or under customs seal, where the goods being transported are transit cargo from or to Nepal or Bhutan, any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee, where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail, where empty cargo containers are being transported, etc.