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Amendment in CGST Rules, 2017: Notification regarding E-way bill

Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)

Jhansi Castle, 4th Floor, 7 Cooperage Road, Mumbai - 400 001.India.

Tel : +91 22 22021288 / * Fax : +91 22 22026684

* E-mail : Web :



31st August  2017






Amendment in CGST Rules, 2017:

Notification regarding E-way bill




Dear Members,



Kindly note that CBEC has come out with details of e-way bill system vide Notification number 27/2017-Central Tax, dt. 30-08-2017 providing details of amendments in Rule 138 of CGST Act 2017 which deals with e-way Rules.


For the sake of convenience, basic details are provided as follows:





The (GST) regime has provision for obtaining permits called e-way bills for transporting goods consignment of more than Rs 50,000 in value view to checking tax evasion.

It is proposed as a virtual permit in electronic format that will have details of the goods being transported, the mode used, origin and destination besides details of the supplier, recipient and transporter. There is no need of conveyance details when the distance of transport is less than 10 km within a state.




Earlier, GST Council in its meeting on August 5th, 2017 had approved a list of 153 items (mainly mass consumption) that have been exempted from the requirement of obtaining e-way bills. Details of items are available in the above-said notification.


Further, E-way bill is not required if goods are transported by non-motorised conveyances.

Goods transported from international ports to hinterland ports for clearance by customs have been exempted from the requirement.


Generation of e-way Bill


E-way bill can be generated by registered supplier or recipient or the transporter. To generate an e-way bill, the supplier and transporter will have to upload details on the GSTN portal (FORM GST EWB-01), after which a unique EBN will be made available to the supplier, the recipient and the transporter on the common portal. Generation and cancellation of e-way bill may be permitted through SMS as well.


Effective Date


The date from which the e-way bill would come into effect would be notified separately by the government.


Members are requested to take note of this development regarding e-way bill. For full details of the notification no. 27/2017-Central Tax, dt. 30-08-2017, please use below link-



Thanking You,


Yours faithfully,



Executive Director



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