Provisions for GST E-way Bill incurred via changing Rules 138, 138A, 138B, 138C, and 138D in the Central Goods and Services Tax Rules, 2017 (‘CGST Rules, 2017’). The same provisions would be initiated to validate the tax evasion. But the same would be used to harass the transported along with the people who are obligated to tax and extract money (official/unofficial).
The amended rules were mentioned on the date 7.03.2018 the same rules would be incurred w.e.f. 1.04.2018 excluding the one provision concern to the issue of the e-way bill via transporter when the value of the consolidated cargo in the interstate goods movement in a vehicle would surpass Rs 50,000 even when the individual consignment value would be lower than Rs 50,000. The same provision might come into force at a subsequent phase.
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The same provisions of the e-way bill would come into force from the date 1.04.2018 all across India for interstate goods movement and since June 2018 would become compulsory in all the states for interstate goods movement. But the state government secures the powers to exempt the need for an e-way bill for the goods movement in the state itself for the set area under Rule 138(14)(d) of CGST Rules and SGST Rules.
Some of the state governments would have provided the notifications under the same kind of powers. All the state Governments and Union Territories would have furnished the GST notifications that make the provisions that have been applicable to the goods movement in the state.
CGST Rule 138(4) Exempt form GST E-way Bill
You must mention that Rule 138(4) of CGST Rules, 2017 furnished that the exemption from the e-way bill requirement which may be read as under
“(14) Notwithstanding anything contained in this rule, no GST e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorized conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs to an inland container depot or a container freight station for clearance by Custom;
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union Territory Goods and Service Tax Rules in that particular State or Union Territory;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No. 2/2017-Central Tax (Rate), dated the 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June 2017 as amended from time to time;
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(f) where the goods being transported petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act;
(h) where the goods are being transported –
- Under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or custom port, or
- Under customs supervision or under customs seal;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under Notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 679(E), dated 28th June 2017 as amended from time to time and Notification No. 26/2017-Central Tax (Rate), dated the 21st September 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1181(E), dated the 21st September 2017 as amended from time to time;
(k) any movement of goods caused by defence formation under the Ministry of defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of State or a local authority for the transport of goods by rail;
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(m) where empty cargo containers are being transported
(n) where the goods are being transported up to a distance of twenty kilometres from the place of business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
(o) Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”
Hence under rule 138(14), no e-way bill would be needed to generate with regard to the exempted goods and entries. Goods movement shall get exempted under rule 138(14)(d) of SGST/UTGST Rules and shall get exempted under the Central GST Rules and the same exemption is furnished for intra-State movement. Indeed it is considered that an e-way is mandatory for every inter-State goods movement even in cases in which the supply is intra-State.
The relaxation provided via some State governments for e-way bills
Below is the list of State governments who had provided exemptions from the need for e-way bills for the goods movement in the state.
| State Name | Relaxation from the Need for GST E-way Bill | Related Notification No. and Date |
|---|---|---|
| Bihar | e-way bill is needed exclusively when the value surpasses Rs 1 lakh (earlier it was two lakhs) | Notification No. SO 180 on 19-4-2018 amended on 19-1-2019 |
| Chhattisgarh | E-way bill would not be needed for 15 selected goods | Notification No. F-10-31/ 2018/CT/V (46) Chhattisgarh on 19-6-2018. |
| Delhi | When the value is more than Rs 1 lakh then an e-way bill is needed. | Notification No. 3/2018 on 15-6-2018 |
| Goa | e-way bill is mandated merely for specified 22 articles. For others, a tax invoice, DC, Bill of Supply, or Bill of Entry is sufficient. | Notification No. CCT/26-2/2018-19/36 on 28-5-2018 |
| Gujarat | GST e-way bill does not be needed for the intra-city movement of goods, whatever the value. Towards an intra-state movement of goods, an e-way bill is required for all goods that come into force from 19-9-2018 [earlier, it was mandated for 19 types of goods]. However, an e-way bill is not required for intra-state movement of flank, yarn, fabric, and garments for job work | Notification 19-9- 2018 [Earlier Notification No. GSL/GST/RULE- 138(14)/B.12 dated 11-4- 2018 which has been rescinded on 19-9-2018]. |
| Himachal Pradesh | When the value is more than Rs 50,000 then the e-way bill is needed merely for 17 selected items. | Notification No. 12-4/78- EXN-TAX-17408 dated 31-5-2018. |
| Jharkhand | Intra-state goods movement with a value up to Rs 1,00,000 would be exempt, excluding in case of 12 selected goods i.e. in the case of the 12 specified goods, an e-way bill is mandated for intra-state movement of goods if the value is more than Rs 50,000. | Notification No. 66 dated 26-9-2018 |
| Kerala | Exemptions, whatever be the limit of value – (a) sale of goods using sales van (b) Rubber latex, rubber sheets, and rubber scrap, spices (c) Movement of goods to unregistered persons within 25 Km | Notification No. 3/2018- State Tax dated 14-5-2018 |
| Madhya Pradesh | If the value is more than Rs 25000 then the Provisions of the e-way bill will apply exclusively to 11 selected items | Notification No. F-A-3-08- 2018-1-V(43) dated 24-4- 2018 |
| Maharashtra | e-way bill for intra-state goods movement would not be mandatory when the value is less than Rs 1 lakh. Additionally, for the movement of Hank, Yarn, Fabric, and Garments for job work, an e-way bill does not need whatever the value is. | Notification No. 15E/2018 – State Tax dated 29-6-2018 |
| Punjab | e-way bill for intra-state movement would not be mandated when the value is less than Rs 1 lakh. Moreover, for the movement of Fabric for job work, an e-way bill is not needed whatever the value for movement up to 50 Kms within the State of Punjab | Notification No. PA/ETC/ 2018/175 (Punjab) dated 13-9-2018 |
| Rajasthan | e-way bill is not a necessity, but pertinent documents like tax invoices, delivery challan, bill of entry, etc. must be carried for Goods movement in the state (for job work) Goods Movement within State if the value does not surpass Rs. 1 lakh | Notification No. (1) F17(131) ACCT/GST/2017/3743 dated 6-8-2018 (2) F17(131-Pt-II) ACCT/GST/2017/6672 dated 30-3-2021 |
| Tamil Nadu | E-way bill is needed when the value is more than Rs 1 lakh. But, in the case of some 100 selected items, there is a need for the e-way bill whatever the value is. | Notification No. 09/2018 dated 31-5-2018 |
| West Bengal | E-way bill must be needed when the consignment value is more than Rs 1 lakh while an E-way bill is not needed if goods are sent concerning the job work or returned to the Principal after the job work | Notification No. 13/2018- CT/GST dated 6-6-2018 and Notification No. 14/2018- CT/GST dated 12-7-2018. |
| Jammu and Kashmir | For the transport of goods, there is no requirement for the e-way bill within the Union Territory of Jammu and Kashmir | Notification No. 64, dated 30th November 2019 |