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E-way Bill Amendment Kerala

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 –

1. 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.

2. 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.

3. 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.