As per the rules approved by the GST Council, for goods
travelling a distance of less than 100 km the e-way bill
will be valid for a day from the relevant date. For
every 100 km thereafter, the validity will be additional
one day from the relevant date.
The "relevant date" will mean the date on which the
e-way bill has been generated and the period of validity
will be counted from the time at which the e-way bill
has been generated and each day will be counted as 24
hours.
The ministry in another clarification said in case there
are two transporters for moving goods from one state to
another, then only one e-way bill will be required to be
generated.
Giving example, the ministry said consider a situation
where a consignor is required to move goods from City X
to City Z. He appoints transporter A for movement of his
goods. Transporter A moves the goods from City X to City
Y.
For completing the movement of goods i e from City Y to
City Z, transporter A now hands over the goods to
Transporter B. Thereafter, the goods are moved to the
destination i e from City Y to City Z by transporter B.
In such a situation, Part A of Form GST EWB-01 can be
filled by the consignor and then the e-way bill will be
assigned by the consignor to transporter A. Transporter
A will fill the vehicle details, etc in Part B of Form
GST EWB-01 and will move the goods from City X to City
Y.
On reaching City Y, transporter A will assign the said
e-way bill to the transporter B. Thereafter, transporter
B can update the details of Part B of Form GST EWB-01.
Transporter B will fill the details of his vehicle and
move the goods from City Y to City Z, the ministry
added.
Touted as an anti-evasion measure and would help boost
tax collections by clamping down on trade that currently
happens on cash basis, the e-way bill provision of the
goods and services tax (GST) was first introduced on
February 1.
However, its implementation was put on hold after the
system developed glitches in generating permits. With
several states also starting to generate intra-state
e-way bills on the portal, the system developed a snag.
Source::: Business
Today,
dated 31/03/2018.