No – E-way Bill Required under GST




No EWB is required to be generated in respect of exempt goods and specific cases covered under Rule 138(14). It may be noted that movement of goods exempted under Notification No.2/2017- Central Tax (Rate) dated June 28.2017 except de-oiled cake do not require EWB pursuant to Rule 138(14)(e) of CGST Rules. Moreover, movement of goods notified under
Clause (d) of Rule 138(14) of State/UT GST Rules will also be excluded under the Central GST Rules. 
This also acknowledges that State/UT GST Rules are stand-alone on the requirements of EWB in respect of intra-State movement and the Central GST Rules are limited only in respect of inter-State movement. EWB is not even required when there is a supply without any movement of goods (see section 10(1)(c) of the IGST Act, 2017).

For example, where goods move from a DTA unit to SEZ unit or vice-versa located in the same State, there will be no requirement to generate an e-way bill, if the same has been exempted by the particular State under rule 138(14)(d) of the CGST Rules. -Circular No. 47/21/2018-GST dated 28.06.2018.
Such exclusion from EWB is allowed to all kinds of goods, if the value is up to Rs.50,000 or the threshold prescribed (refer “Threshold - State EWB” heading in this Chapter) in the case of intra-State Supplies.
Care should be taken not to misapply the threshold limit prescribed by States for use of EWB to inter-State movement. This discretion enjoyed by States in prescribing exceptions (to the CGST Rules) is limited to movement within the respective State.

Summary of ‘no EWB’

(a) where the specified goods being transported. (LPG, Kerosene, postal bags, jewellery & precious stones, currency, used personal household, alcoholic liquor, petrol, diesel, fresh milk, vegetables, etc.,) 
(b) where the goods are being transported by a non-motorised conveyance
(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by
Customs
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel
(g) where the supply of goods being transported is treated as no supply under Schedule III of the Act
(h) where the goods are being transported— (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan
(j) where the goods being transported are exempt from tax under Notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 and Notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail
(m) where empty cargo containers are being transported
(n) where the goods are being transported upto a distance of twenty kilometres from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply 

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