As we know Inter State E-way has already in effect from 1st Apr 2017 within all states, Now It's time for the Intra State movement as well.
Karnataka was the only state, that implement E-Way Bill for both Intra State and Inter State movement w.e.f. 01.04.2018.
Till date following State has bring E-way Bill for Intra State movement in their state.
As all state started implementing E-way Bill for Intra-State movement in their states, Hence it becomes important to ensure the compliance with E-Way Bill provisions not only for Inter State movement but also for the Intra State as well, for smooth and on time delivery of Goods without any hassle and litigation.
GST Law has continued to be simplified for easy compliance by the taxpayers taking into consideration the minimum leakage of taxes, More Transparency and enabling better governance systems.
However it will be implemented successfully, only when the taxpayers and business supports the initiatives taken by govt.
If your place of business are in the following States, Please don't forget to generate E-Way Bill for your every dispatches where consignment value exceeds Rs. 50000/- per consignment, irrespective of whether the supply is Inter State or Intra State except Bihar, where Intra State E-Way Bill is Exempted upto the consignment value of Rs. 200000/-
|
State |
Intra State (with in State movement) E-Waybills to be applicable from |
Remarks |
|
Karnataka |
1-Apr-18 |
|
|
Gujarat |
15-Apr-18 |
required only for Specified 19 Goods |
|
Kerala |
15-Apr-18 |
|
|
Uttar Pradesh |
15-Apr-18 |
|
|
Bihar |
20-Apr-18 |
|
|
Haryana |
20-Apr-18 |
|
|
Jharkhand |
20-Apr-18 |
|
|
Uttarakhand |
20-Apr-18 |
Specified 19 Goods-For Gujarat:
1. All kinds of edible oils
2. All kinds of taxable Oil seeds
3. All kinds of oil cakes
4. Iron and Steel
5. Ferrous and Non-ferrous metal and scrape thereof
6. Ceramic tiles
7. Brass parts and Brass items
8. Processed Tobacco and products thereof
9. Cigarette, Gutkha and Pan Masala
10. All types of Yarns
11. All types of Plywood, Block board, Decorative and Laminated Sheets
12. Coal including Coke in all its forms
13. Timber and Timber products
14. Cement
15. Marble and Granite
16. Kota Stones
17. Naphtha
18. Light Diesel Oil
19. Tea (in leaf or powder form)
The author can also be reached at taxsolution.net@gmail.com.
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