08 March 2018

GST E-way Bill provisions to be revised from appointed date

Ministry of Finance has issued notification on 7th of March, 2018 to amend provisions relating to E-way Bill, in the Central Goods and Services Tax Rules, 2017 (CGST Rules).

According to the amendments which are yet to come into effect, transporter, on an authorization received from the registered person, can furnish information in Part A of Form GST EWB-01, electronically, on the common portal.

Similarly, in case of inter-State supplies from principal to job worker, e-way Bill can also be generated by the job worker, if registered, irrespective of the value of consignment.

E-way bills in respect of over-dimensional cargo, i.e., exceeding dimensional limits prescribed in Rule 93 of Central Motor Vehicle Rules, 1989, will be valid for period of one day for a distance of up to 20 km within the country.

Further, one day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

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