The roll-out of E-way bill on April 1st, 2018 was welcomed with backlash from all quarters especially the business community. But the second homecoming of the E-way Bill is a success story that could go a long way in checking tax evaders.
Learning from the earlier mistakes, the Government has this time opted for a phase-wise introduction of intrastate E-way Bill. Reportedly, E-way bill is mandatory for intrastate and interstate transportation of goods with a value above Rs 50,000. Following recent implementation by the state of Punjab; Goa and Chattisgarh are the new states in line to implement the E-way Bill on a trial basis.
Both the states will launch intra-state E-way Bill for transportation of consignment above Rs 50,000 in value from June 1st, 2018 onwards. In order to ensure smooth and hassle-free compliance, the respective departments in each state aim to organize a series of workshop to create awareness about the new system.
As per the notice by the commissioner of State Tax, the clause (d) of sub-rule (14) of rule 138 of Goa Goods and Services Tax Rules, 2017 mandates generation of e-way bills movement of all goods within a whole of the territory of the State. In the state of Goa, a total of 22 items which include the likes of Iron and Steel have been exempted from the E-way bill.
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However, transporters will need to furnish documents such as tax invoice, delivery challan, bill of supply or bill of entry. As per the notification, the person driving the consignment needs to furnish the following information while registering for an EBN (E-way Bill Number), a unique ID or number. Some key highlights from the sub-rule (14) of rule 138 of Goa Goods and Services Tax Rules, 2017:
It mandates Prior information of Documents and devices be carried by person-in-charge.
- Verification of Documents and Conveyance.
- Inspection and Verification of goods.
- Detention of non-abiding Vehicles.
Following the success received by intra-state E-way bill, some traders are even demanding a parallel launch of the interstate E-way Bill.
