Saturday, 10 March 2018

E-Way Bill Update

Please find below the summary of recent changes made in e-way bill rules summarized below for your easy reference:-

1.         Provisos inserted in Rule 138(1) that transporter, on an authorization received from the registered person and courier agency on authorization from received from consigner when goods supplied through an ecommerce operator can furnish Part A of Form EWB-01 electronically to generate the unique number;    

2.         New sub-rule 2A inserted in Rule 138 such that on transport of goods by rail/ air/ vessel e-way bill to be generated by the registered person and the delivery of such goods shall happen only when the e-way bill is produced.
3.         The e-way bill shall not be valid for movement of goods by road unless the information in Part B of EWB-01 is furnished (Except when the movement is upto 50 Km within the State).
4.         Upon transfer of goods from one conveyance to another, before the transfer of such goods, the details in Part B of EWB-01 needs to be updated (R. 138(5)).
5.         The limit of 10 km for generation of e-way bill within the State has been extended to 50 Km.
6.         Under sub-rule 7, (obligation of transporter to make Part A of EWB-01, if the value of individual consignment is less than 50,000 but aggregate value is more than 50,000) exemption has been given to the transporter from making e-way bill if movement is for further transportation by air/ rail/ vessel/ inter-state supply.
7.         Proviso to sub-rule 9 has been inserted, the validity of Part A of EWB-01 has been increased to 15 days.
8.         Under sub-rule 10, daily limit of over dimensional cargo, has been provided as 20 km. Explanation containing definition of over dimensional cargo has also been added.
9.         If the goods cannot be transported within the validity of e-way bill, the transporter under exceptional circumstances can extend the validity of the e-way bill instead of generating new e-way bill.
10.     ‘Relevant date’ as defined in e-way bill rules to calculate the Validity period of e-way bill has been extended from 24 hrs to midnight of the day following the day of generation of the bill.

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