Background
In the meeting of the GST Council it was decided and
recommended that the e-way bill shall be introduced in a staggered manner from
1st January, 2018, and will be rolled out nationwide from 1st
April, 2018.
E-way bill was also the part of VAT regime wherein it was
created under the name of Delivery Note. This delivery note was carried along
with the goods which provide the proof that goods being carried are already
uploaded on the server of the department and hence no evasion of tax. The above
system used to be manual system wherein the Delivery Notes were collected from
the VAT department and later on its utilization statement is submitted.
Under GST, one system is being developed for the generation;
cancellation etc. of E-way bill. If different states had separate systems for
generation of E-way bill it would have resulted in difficulty to cross-verify
of such E-way bill and also result in hindrance of movement of goods and free
trade from one state to another.
“ E-Way Bill is an electronic way bill for movement of
goods which can be generated on the e-Way Bill Portal. Transport of goods of
more than Rs 50,000 in value cannot be made by a registered person without an
e-way bill. ”
E-Way Bill in Brief
For more detail:
Download: Acquisory News Chronicle January 2018