Amendment to E Way Bill Vide Notification No.12/2018

Amendment to E Way Bill Vide Notification No.12/2018 CBEC has amended Rule 138to include provisions in regard to furnishing of information by a transporter in Part A of Form GST EWB-01 on an authorization received from the registered person. Further, in case of goods supplied through an e-commerce operator, the information in part A of FORM GST EWB-01 may be furnished by the e-commerce operation. If job worker is registered then he can generate E- Way Bill, In case where goods are sent by principal located on one state to job worker located in another state. Earlier, the E-way bill was required to be generated by principal only Proviso to 138 (3) has been amended to extend the distance for no conveyance details in Part B of Form GST EWB-01 to 50 kms within State / Union Territory (from 10 km), while also extending the validity of Unique Number generated under Rule 138(1) to 15 days for updation of Part B (from 72 hours) Explanation 2 of Rule 138 (1) has been amended to exclude the value of exempt supply of goods while determining consignment value where the invoice is issued in respect of both exempt and taxable supplies Rule 138 (2A) has been inserted wherein goods are transported by railways or air or vessel, E-way bill shall be generated by supplier or recipient in PART B of form EWB-01. In this regard, in the absence of e-way bill at the time of delivery, goods shall not be delivered Rule 138 (7) has been amended to exclude railways, air, vessel from generation of consolidated E-way bill. As per Notification No.12/2018 Central Tax dated 7th March 2018 Validity of E-way bill or consolidated e-way bill shall be as follows

oUpto 100 km 1 day in cases other than Over Dimensional Cargo,

oFor every 100 km or part thereof thereafter - 1 additional day in cases other than Over Dimensional Cargo,

oUpto 20 km 1 day in case of Over Dimensional Cargo,

oFor every 20 km or part thereof thereafter 1 additional day in case of Over Dimensional Cargo,

where the expression Over Dimensional Cargo means a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in Rule 93 of Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988

The person shall be deemed to have accepted the details in Part A of Form GST EWB-01 if he does not communicate his acceptance or rejectionwithin 72 hoursof details being made available to him on common portal or the time of delivery of goods, whichever is earlier Insertions have been made in Rule 138 (14) to include entries wherein no E-way generation is required in following cases

owhere goods are being transported

(i) under customs bond from an ICD or CFS to a customs port, airport, air cargo complex and land customs station, or from one customs station / port to another customs station / port, or

(ii) under customs supervision or under customs seal,

owhere goods being transported are transit cargo from or to Nepal / Bhutan,

owhere goods being transported are exempt from tax under Notification No. 7/2017-Central Tax (Rate) and 26/2017-Central Tax (Rate),

oany movement caused by defence formation under Ministry of Defence as consignor or consignee,

owhere the consignor of goods is Central Govt., State Govt. or local authority for transport of goods by rail

Few changes has been prescribed in EWB-01

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