Goods and Services Tax

Recommendations regarding E-way Bill made during meeting of the GST Council

Recommendations regarding E-way Bill made during meeting of the GST Council – Goods and Services Tax – GST – Dated:- 10-3-2018 – E-way Rules In the 26th meeting held here today , the GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01st June, 2018. Major improvements over the last set of rules, as approved by the Council now, are as follows: E-way bill is required to be generated only where the value of the consignment exceeds ₹ 50000/-. For smaller value consignments, no e-way bill is required. The provisions of

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ilways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc. Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours,whichever is earlier. In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill. Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf. Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill.They have to generate PART-A of e-way bill

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