As I have written earlier on this forum, an Electronic Way Bill (E-Way Bill) is a tool that ensures goods are transported in compliance with GST Law. It is an effective measure and tracks movement of goods and checks for tax evasion.

An E-Way Bill is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates an E-Way bill on the GST portal.

The government has announced major relief in the E-Way bill rules vide notification No. 12/2018 – central tax dated 7th March, 2018, with key amendments as below:

1. Limit of INR. 50,000 for E-Way bill to be applied to individual consignment and not on the total value of consignment in a vehicle

2. INR. 50,000 limit will be calculated after reducing the value of exempted goods if any in an Invoice

3. Vehicle details are not required on E-Way bill for intra-state movement of good upto 50 Kms (earlier 10 Kms)

4. Job Workers can also generate E-Way bill for interstate movement of goods

5. Mandatory requirement for production of E-Way bill (wherever applicable) at the time of delivery by railways to plug leakage from transportation through railways

These changes will be a major relief for e-commerce companies, transport agencies, courier companies and small businesses.

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