GSTsathi Updates: Key Changes in E-WayBill Rules
Today, CBEC has issued Notification No. 03/2018-Central Tax dated 23-01-2018 substituting new Rule 138 w.e.f. 01-02-2018. The main changes in E-WayBill Rules are as below:
1. The new rule has now given meaning to the Consignment Value (CV) vide Explanation 2 to sub-rule 1. For EWB, CV means ‘value’ as per Section 15 of the CGST Act as declared in the invoice/challan and it include CGST, SGST/UTGST or IGST and Cess charged, if any, in the document.
2. Recipient or the Supplier have to incorporate serial number and date of Railway receipt, Air consignment note or Bill of lading, when transported through rail, air or vessel.
3. EWB would not be valid unless Part-B is filled-up ( except for movement within 10 Kms within the State/UT from the Place of business of the Consignee to Transporter for further transportation and from the Transporter’s Godown to consignee for delivery within the State)
4. Consignee or Consignor can also change/update information contained in Part-B, where goods are transferred from one conveyance to another.
5. Consignor/Recipient or the transporter can assign EWB number to another registered/enrolled transporter for updating Part-B for further movement. Once assigned to a transporter, the same cannot be reassigned another transporter by the consignor or consignee.
6. E-commerce operator are required to furnish information in Part-A of EWB.
7. EWB not required for all goods (except de-oiled cake) specified in Notification No. 02/2017-CTR dated 28-06-17
8. Movement of Alcoholic liquor for human consumption, Petroleum Crude, Petrol, Diesel, Natural Gas, ATF and Schedule III goods specifically exempted from requirement of EWB. Even otherwise, EWB was not required for such goods.
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Manoj Agarwal
GST Expert
Rourkela, India
