The Central government of India has taken a decision to introduce e-Way Bill system for the transport of goods within the Union territories from the 25th of May 2018.
This notification by the government revoked its earlier stance which stated that no e Way Bill will be required to be generated when the movement of goods starts and ends within the boundaries of a Union Territory. This was to hold true irrespective of the value of the consignment that was to be transported.
What is e-Way Bill and how was it implemented?
The electronic Way Bill is an electronically generated bill that is required for the transport of goods valued more than Rs 50,000 from one place to another. It is to be generated for both inter-state and intra-state transport of goods. However, these bills are not required to be generated for goods that are exempt from paying GST.
The e Way Bill for the inter-state transport of goods has been made mandatory from the 1st of April. The e-Way Bill system was first introduced in February but had to be withdrawn due to some technical glitches. For intra-state transport of goods, it has been introduced from the 1st of April in different phases. However, the implementation will not be done any later than the 1st of June 2018.
In March, it had been notified by the Government of India that electronic Way Bill was not required for supplies made within the boundaries of the Union Territories like Chandigarh, Lakshadweep, Daman and Diu and Dadra and Nagar Haveli.
So, obviously, the previous notification stands null and void and bills are to be generated for transport of goods within Union Territories as well from the 25th of March.
For more information on e-Way Bills, visit www.entransact.com