Kerala E Way Bill Amendment

Under the powers available under rule 138 (14) (d) of the Kerala State Goods and Service Tax Rules, 2017, the Commissioner of State Tax, Kerala, vide notification no. 3/2018- State Tax dated 14th May, 2018, has provided various conditional exemption from

e-way bill generation. In this article, we look at the highlights of the Kerala E Way Bill Amendment. Know more about e-way bill exemption. Following are the exemption from e-way bill generation –

Exemption from e-way bill generation is available to all the goods. Such exemption is available for movement of goods within the state, irrespective of value of the goods, provided following conditions are satisfied:
1. Supply of goods should be by a registered person using a vehicle; and
2. The documents prescribed under rule 56 (18) should be carried in the vehicle.

Exemption from e-way bill generation is available to goods like rubber, latex, rubber sheets and rubber scrap, spices. Exemption is available for movement of goods within the state of Kerala and from the premises of the agriculturist to the premises of the registered business place of the taxable person. The said exemption is available irrespective of value of goods.

Further, in order to avail the said e-way bill exemption, the person who causes movement of goods should be in possession of:

The delivery challan as prescribed under rule 55 of the Kerala State Goods and Service Tax Rules, 2017; or
Invoice prescribed under section 31(3)(f) of the Kerala State Good and Service Tax Act, 2017.

Exemption from e-way bill generation is available to all the goods for movement of goods within the State and up to 25 KM from the registered business place of a taxable person from where the movement of goods begins. Exemption is available irrespective of value of goods, however, in order to avail exemption it is mandatory to fulfill undermentioned conditions –

The supply should be from the registered business place of a taxable person to an unregistered end customer; and
The movement shall be accompanied by an invoice issued under section 31 of the Act.

Back to Learn

Frequently Asked Questions

Common questions about Kerala E Way Bill Exemption Rules.

The Kerala E-way Bill Amendment is a notification issued by the Commissioner of State Tax, Kerala, providing various conditional exemptions from generating e-way bills for the movement of goods within the state. The notification, no. 3/2018-State Tax dated 14th May 2018, is issued under rule 138 (14) (d) of the Kerala State Goods and Service Tax Rules, 2017.

The exemption from e-way bill generation is available for the movement of all goods within the state of Kerala, irrespective of their value, provided that (1) the supply of goods is by a registered person using a vehicle, and (2) the documents prescribed under rule 56 (18) are carried in the vehicle.

The notification provides specific exemption from e-way bill generation for goods like rubber, latex, rubber sheets, rubber scrap, and spices, when they are moved within the state of Kerala and from the premises of the agriculturist to the premises of the registered business place of the taxable person, irrespective of their value.

To avail the exemption from e-way bill generation for the movement of rubber, latex, rubber sheets, rubber scrap, and spices, the person causing the movement of goods should be in possession of either (1) the delivery challan prescribed under rule 55 of the Kerala State Goods and Service Tax Rules, 2017, or (2) the invoice prescribed under section 31(3)(f) of the Kerala State Goods and Service Tax Act, 2017.

The notification provides exemption from e-way bill generation for the movement of all goods within the state and up to 25 KM from the registered business place of a taxable person, irrespective of the value of goods. However, to avail this exemption, two conditions must be met: (1) the supply should be from the registered business place of a taxable person to an unregistered end customer, and (2) the movement should be accompanied by an invoice issued under section 31 of the Act.

No, the exemptions provided in the Kerala E-way Bill Amendment are not subject to any value limits. The exemptions are available irrespective of the value of goods, provided the respective conditions mentioned in the notification are fulfilled.

No, the exemptions provided in the Kerala E-way Bill Amendment are specifically for the movement of goods within the state of Kerala. The notification does not cover inter-state movement of goods.

Yes, the exemptions provided in the Kerala E-way Bill Amendment are applicable to all registered persons in Kerala, as long as they meet the respective conditions mentioned in the notification for each exemption.

The purpose of the Kerala E-way Bill Amendment is to provide conditional exemptions from generating e-way bills for the movement of certain goods within the state of Kerala. This is likely aimed at reducing compliance burdens and facilitating the smooth movement of goods for specific sectors or situations.

The notification does not mention any specific time limit or expiry date for the exemptions provided. Therefore, it can be assumed that these exemptions will remain in effect until further notification or amendment is issued by the Commissioner of State Tax, Kerala.