Government of West Bengal Exempts generation of e-waybill for job work
Vide Notification No. 13/2018C.T./GST dated 06.06.2018 Commissioner of State Tax had 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), which came into force with effect from 6th day of June, 2018.

The Commissioner of State Tax, after consultation with the Chief Commissioner of Central Tax, Kolkata Zone and in partial modification of the Notification No. 13/2018-C.T./GST dated 06.06.2018, has notified that:

• Generation of e-waybill under the WBGST Rules, 2017 for an intra-State movement of goods is exempted where such goods are being sent to a job-worker for job work as defined in GST law or from one job-worker to another job-worker or are being returned to the principal after such job work, and where such transportation is not for final delivery of the finished goods;
• For all other incidences of intra-State movement of goods, the terms and conditions as laid down in the Notification No. 13/2018-C.T./GST dated 06.06.2018 issued by the Commissioner of State Tax, West Bengal, shall be applicable till any further amendments;
• The notification shall come into force with effect from 12th day of July, 2018.

SKS Alert:

1. Exemption from generation of e-waybill has been provided in case of intra-State movement of goods in the State of West Bengal in the following cases:

• From principal to job worker for job work;
• From one job worker to another job worker;
• From job worker to principal;

2. The above exemption is not available in cases where such movement(transportation) of finished goods is for final delivery.

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 endeavour to the best of the ability has been made to present the information of the above stated notification in a simple and accurate way for ease of understanding and 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.

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About theAuthor : CMA. Susanta Kumar Saha

A seasoned professional with around 24 years experience in Corporate Finance, Direct & Indirect taxation, Financial & Management Accounting, Fund Management, Budgeting, ERP Implementation in different sectors of industry.