E-Way Bill Rules in Force


Although the e-way bill system has been operating for all inter-state movements since 1st April 2018 and not all provisions of the e-way bill’s rules are operative.
Notification 15/2018 – Central Tax from 23 March 2018 notes that sub-rules (ii), (iii), (iv), (v), (vi) and (vii) of Rule 2 of Notification 12/2018 – Central Tax are effective 1 April 2018. This notification does not implement Sub-rule (ii) clause 7 on 1 April 2018 which is deferred for a later date.
When reviewing sub-rule (ii) we find a revised version of Rule 138 – Information to be furnished prior to the commencement of movement of goods and generation of e-way bill. Clause 7 which is not implemented shifts the onus on to the transporter to create an e-way bill when the aggregate value of the consignment exceeds 50,000 rupees for inter-state road transport of goods. If there are several shipments which in aggregate come to 50,000 and the transport is by a plane, rail or ship then there is no requirement for the transporter to generate an e-way bill or in the case of intra-state supply.
Notwithstanding these carve-outs, this provision is not in effect. It is ambiguous why this provision is not in effect whether this is an e-way bill technical limitation. Alternatively, it could be transporters are already having enough difficulties with the new e-way bill that it has been deferred until they are more familiar with the system.
Sub-rule (iii) notes the documents and devices to be carried by a person-in-charge of a conveyance. The requirements to carry invoices, delivery challans and copies of e-way bills are for those making transport by road. Those making transportation by rail, air or ship do not have this requirement.
Sub-rule (iv) relates to the verification of documents and conveyances which discusses the use of RFID and physical verification. The Commissioner will be required to install RFID readers to enable the use of RFID tags through checkpoints.
Sub-rule (v) discusses the inspection and verification of goods and this rule state that there will be no further inspection of goods once a check is done once in a state then another inspection cannot be done unless there is specific information relating to evasion of tax.
Sub-rule (vi) discussed the obligations for the transporter to document detention of a vehicle for a period of greater than 30 minutes.
Sub-rule (vii) provides new versions of FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST EWB-04 and FORM GST INV-1.

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