eWay Bill Amendment

eWay Bill Amendment

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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