Wednesday, 9 July 2014

Draft Rules on establishment of Maharashtra check posts and generation of electronic waybills

We are pleased to release a Tax Alert regarding establishment of check posts and electronic generation of waybills in the State of Maharashtra. The Draft Rules announced recently have been issued vide a Notification No. VAT 1514 / CR 80 /Taxation-1 dated 23 June 2014 that seeks to amend the Maharashtra Value Added Tax (MVAT) Rules, 2005 and have been circulated in the public domain for comments and discussion purposes until July 25, 2014.

The Draft Rules discusses that every consignor, consignee or claimant of goods within Maharashtra shall be required to upload the e-waybill on the MVAT portal before entry or exit of goods within or from the state.

Although, the proposed introduction of electronic generation of waybills is a positive step taken by Maharashtra State Government, the procedural compliance requirements would need to be kept at its minimal so as to ensure smooth business operations - else it can become a trade barrier.

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