E-waybill in West Bengal under GST: An update

E-waybill in West Bengal under GST: An update

Rules 138 to 138D of the West Bengal Goods and Services Tax Rules, 2017 containing provisions of the E-waybill, have been substituted by the West Bengal Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No. 281-F.T.[12/2018-State Tax] dated 07.03.2018;

1st day of June 2018 had been appointed as the date from which the provisions of rules 138 [other than sub-rule (7)], 138A, 138B, 138C, and 138D shall come into force vide Notification No. 07/2018–C.T./GST dated 29.03.2018;

Vide Notification No. 11/2018–C.T./GST dated 30.05.2018 Commissioner of State Tax has amended the appointed date from the 1st day of June 2018 to 3rd day of June 2018.

Thus, the provisions of rules 138 [other than sub-rule (7)], 138A, 138B, 138C, and 138D shall come into force w.e.f 3rd day of June 2018 in the State of West Bengal for intra-State movement of goods.

SKS Alert:

1. E-waybill shall be required to be generated for intra-State movement of goods within the State of West Bengal for consignment value exceeding rupees 50,000/- (fifty thousand rupees).

2. For more details on e-waybill including procedures of detention, seizure etc. You may read my articles in ‘Tax Bulletin’ published by the Institute of Cost Accountants of India at http://icmai.in/TaxationPortal/ -> Publication -> Tax Bulletins (http://icmai.in/upload/Taxation/TaxBulletin/Tax-Bulletin-14.pdf & http://icmai.in/upload/Taxation/TaxBulletin/Tax-Bulletin-15.pdf)

Download The PDF: GST e-waybill in West Bengal

Disclaimer:

This publication contains information for general guidance and education purpose only. It is not intended to address the circumstances or situations of any particular individual or entity. An endeavor to the best of the ability has been made to present the information of the above-stated circular in a simple and accurate way for ease of understanding and prior information. It is neither a guidance note nor is intended to address any specific circumstance of any individual or entity. The undersigned does not accept any responsibility for loss incurred by any person for acting or refraining to act. As a result of any matter in this publication.