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:
|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
- Dadra and Nagar Haveli
- Daman and Diu
This leaves the following states and Union Territories which still do not require e-way bill for internal movements of goods:
|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|
|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.