Reports have emerged that Goa and Chattisgarh are the two latest states to implement the intra-state e-Way Bill from the 1st of June. To make the transition to the new system smooth and hassle-free, the departments in charge of this system in the states will be creating a series of workshops to raise awareness on this issue.
The government had introduced the inter-state e-Way Bill across the country on the 1st of April. However, this move was initially criticized by the business community as they could not comprehend how to cope with the change in rules and regulations. The new stipulations may have seemed a bit difficult to understand to most of the traders in the initial phases.
However, to avoid any such backlash while implementing the second round of Electronic Way Bill, the government has decided to implement the launch of the intra-state Digital e Way bill in phases.
The Digital e-Way Bill has been made mandatory for the transport of goods worth Rs 50,000 from one place to another. It is required for interstate and intrastate transport of goods.
Goa has exempted a total of 22 items including iron and steel from the e Way Bill. Generating e-Way bills have been made mandatory in Goa as per clause (d) of sub-rule (14) of rule 138 of Goa Goods and Services Tax Rules and as informed by the notice by the commissioner of State Tax.
The sub-rule (14) of rule 138 of the Goa Goods and Services Tax Rules, 2017 also makes it mandatory for the person-in-charge of ferrying the goods to carry specific documents and devices.
The sub-rule also spells out the following:
- Verification of documents and conveyance
- Inspection and Verification of goods
- Detention of non-abiding vehicles
Furthermore, transporters of goods will require providing documents like tax invoice, delivery challan, bill of supply or bill of entry. As stated in the notification, the person driving the consignment needs to provide this information for registering for an EBN, a unique ID or number.