Page 72 - Chemexcil NEWS August - September 2017 for web

NOTICE 8

EPC/LIC/CGST/E_WAY 31st August 2017

To,
ALLTHE MEMBERS OFTHE COUNCIL

SUBJECT:- 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-CentralTax, 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:

• Applicability

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.

• Exemption

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-CentralTax, dt. 30-08-2017, please use below link-

http://www.cbec.gov.in/resources//htdocs-cbec/gst/Ntfn%2027_2017.pdf

ThankingYou,

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