Eway Bill Amendment - West Bengal

The Commissioner of State Tax (GST), vide notification no. 13/2018-C.T./GST dated 6th June 2018 and notification no. 14/2018-C.T./GST dated 12th July 2018, has notified certain amendments in

e-way bill generation affecting West Bengal taxpayers. The notified amendments are listed hereunder: 1. Amendment affecting intrastate movement of goods In the case of intrastate movements of goods, originating and terminating within the state of West Bengal, e-way bill generation is mandatory only in case of consignment value exceeding INR 1,00,000. It must be noted here that, in general case, e-way bill generation is mandatory in case of movement of goods of consignment value exceeding INR 50,000, however, vide above-referred notification the mandatory value of consignment has been increased in case of intrastate movement of goods from INR 50,000 to INR 1,00,000. The said amendment has been made effective vide notification no. 13/2018-C.T./GST dated 6th June 2018. Difference between intrastate and interstate. 2. Amendment affecting job work transactions In case of movement of goods for job work, generation of eway bill has been exempted, provided the following conditions are satisfied

There is an intrastate movement of goods;
The movement of goods is for below-mentioned purpose –
- Goods are moved from place of principal to job worker for job work purpose; or
- Goods are moved from one job worker to another job worker; or
- Goods are moved from job worker to principal after job work.
The job work process so undertaken should be covered within the definition of ‘job work’ as contained in GST Act.
The goods are not being transported/moved for final delivery of the finished goods.

If all the above conditions are satisfied, the intrastate movement of goods for such purposes, as narrated above, are exempted from the generation of e-way bill. The above amendment has been made effective vide notification no. 14/2018-C.T./GST dated 12th July, 2018.

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Frequently Asked Questions

Common questions about E Way Bill Amendment West Bengal: Intrastate & Job Work.

The notification has increased the mandatory consignment value for generating e-way bills for intrastate movement of goods within West Bengal from INR 50,000 to INR 1,00,000. This means that e-way bills are now required for intrastate movement of goods within West Bengal only if the consignment value exceeds INR 1,00,000.

The amendment increasing the mandatory consignment value for generating e-way bills for intrastate movement of goods within West Bengal from INR 50,000 to INR 1,00,000 came into effect on June 6, 2018, vide notification no. 13/2018-C.T./GST.

The generation of e-way bills is exempted for job work transactions if the following conditions are satisfied: (a) the movement of goods is intrastate, (b) the movement is for the purpose of sending goods from the principal to the job worker, from one job worker to another, or from the job worker to the principal after job work, (c) the job work process is covered under the definition of 'job work' in the GST Act, and (d) the goods are not being transported for final delivery of finished goods.

The amendment exempting the generation of e-way bills for certain job work transactions came into effect on July 12, 2018, vide notification no. 14/2018-C.T./GST.

Intrastate movement of goods refers to the movement of goods within the same state, where the origin and destination of the movement are both located within the boundaries of the same state. Interstate movement of goods, on the other hand, refers to the movement of goods across different states, where the origin and destination of the movement are located in different states.

No, the notification has exempted the generation of e-way bills for intrastate movement of goods within West Bengal if the consignment value is below INR 1,00,000. E-way bills are now mandatory for intrastate movement of goods within West Bengal only if the consignment value exceeds INR 1,00,000.

No, the exemption for generating e-way bills for job work transactions is specifically applicable to intrastate movement of goods within West Bengal. For interstate movement of goods related to job work, the general rules and thresholds for e-way bill generation would apply.

The amendment specifies that the job work process for which the e-way bill exemption applies should be covered under the definition of 'job work' as contained in the GST Act. This is to ensure that the exemption is applicable only to genuine job work transactions and not misused for other purposes.

No, the exemption for generating e-way bills for job work transactions does not apply to the final delivery of finished goods after job work. The exemption is applicable only for the movement of goods from the principal to the job worker, from one job worker to another, or from the job worker to the principal after job work, but not for the final delivery of finished goods.

The e-way bill exemption for job work transactions mentioned in the article is specific to the state of West Bengal. The notification and amendments discussed are issued by the Commissioner of State Tax (GST) for West Bengal. Other states may have different rules and regulations regarding e-way bill generation for job work transactions.