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Next E-way bill states

Next E-way bill states

With only another month to go there are still an number of states which have not notified the implementation of the e-way bill for intra-state movements of goods.

The following states and Union Territories have required the e-way bill intra-state as of the dates noted below:

State Date
Karnataka 1 April 2018
Andhra Pradesh 15 April 2018
Gujarat 15 April 2018
Kerala 15 April 2018
Telangana 15 April 2018
Uttar Pradesh 15 April 2018
Bihar 20 April 2018
Haryana 20 April 2018
Himachal Pradesh 20 April 2018
Jharkhand 20 April 2018
Tripura 20 April 2018
Uttarakhand 20 April 2018
Arunachal Pradesh 25 April 2018
Madhya Pradesh 25 April 2018
Meghalaya 25 April 2018
Puducherry 25 April 2018
Sikkim 25 April 2018

Additionally, there are five Union Territories which are exempted from the requirement of intra-Territory e-way bills:

  • Andaman and Nicobar Islands
  • Chandigarh
  • Dadra and Nagar Haveli
  • Daman and Diu
  • Lakshadweep

This leaves the following states and Union Territories which still do not require e-way bill for internal movements of goods:

State Date
Assam Later Date to be Specified
Chhattisgarh 1 June 2018
Delhi Later Date to be Specified
Goa 1 June 2018
Jammu and Kashmir Later Date to be Specified
Jharkhand Later Date to be Specified
Maharashtra 1 June 2018
Manipur ?
Mizoram ?
Nagaland ?
Odisha Later Date to be Specified
Punjab 1 June 2018
Rajasthan Later Date to be Specified
Tamil Nadu Later Date to be Specified
West Bengal 1 June 2018

Karnataka was the only state which had implemented the inter-state and intra-state e-way bill system simultaneously on 1 April 2018. However, the state had already been using the e-way bill system through a partnership with NIC since August 2017. Today the system generates 1 lakh e-way bills in Karnataka on a daily basis.

The highest number of e-way bills has been generated so far in Gujarat which has outpaced all other states.

Of these remaining states – Maharashtra has deferred the e-way bill implementation until the end of May. This is through a series of amendments to state GST notifications. Previously Maharashtra was set to implement the e-way bill on 1 May 2018.

In the case, of Punjab there was a decision to address the concerns of small transporters and small businesses to defer the implementation of the e-way bill until 1 June 2018. West Bengal will implement the e-way bill on 1 June 2018 for intra-state movements per Notification No. 07/2018-C.T./GST.

Odisha for the interim period from 1 April 2018 until the e-way bill implementation requires a tax invoice or a delivery challan to be carried in lieu of an e-way bill. Odisha followed the same logic as Punjab in not requiring the e-way bill to allow for greater familiarization with the system.

The remaining states and locations have issued exemption notices which are open ended, however, per the GST Council notifications all states must implement the e-way bill for intra-state movements not later than 1 June 2018. Hopefully there will be more details about when the next states will implement the e-way bill after the GST Council meets on 4 May 2018.

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