Government of West Bengal enhances the monetary limit for e-waybill

The government of West Bengal enhances the monetary limit for e-waybill

Vide Notification No. 11/2018–C.T./GST dated 30.05.2018 Commissioner of State Tax had amended the appointed date from the 1st day of June 2018 to the 3rd day of June 2018.

Thus, the provisions of rules 138 [other than sub-rule (7)], 138A, 138B, 138C, and 138D came into force w.e.f 3rd day of June 2018 in the State of West Bengal for intra-State movement of goods, meaning thereby e-Waybill would require to be generated for intra-State movement of goods within the State of West Bengal for consignment value exceeding rupees 50,000/- (fifty thousand rupees).

Commissioner of State Tax, exercising the powers conferred under clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, and after consultation with the Principal Chief Commissioner of Central Tax, Kolkata Zone, has notified that the e-waybill in respect of movement of goods originating and terminating within the State of West Bengal (intra-State movement but without passing through any other State) shall be required where the consignment value exceeds Rs.1,00,000/- (Rupees one lakh only).

The notification comes into force with effect from the 6th day of June 2018.

SKS Alert:

1. Consignment value has been enhanced from [> ₹ 50,000/-] to [> ₹ 1,00,000/-] for generation of e-waybill when passing through other State is not required;
2. In case of movement of goods originating and terminating in the State of West Bengal (intra-State movement but is required to pass through any other State), e-waybill shall require to be generated where consignment value exceeds ₹ 50,000/-.

Disclaimer: This publication contains information for general guidance and education purpose only. It is not intended to address the circumstances or situations of any particular individual or entity. An endeavor to the best of the ability has been made to present the information of the above-stated circular. In a simple and accurate way for ease of understanding and prior information. It is neither a guidance note nor is intended to address any specific circumstance of any individual or entity. The undersigned does not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.