The State Government of Assam has notified that traders should carry E-Way Bill for Inter-State purchase from tomorrow. However, for intra-State supplies, e-way bill provisions are mandatory from 1st March 2018.
“the Nationwide E-Way Bill system shall be rolled out in Assam in two stages, i.e, from 1st day of February 2018 along with the rest of the country on inter-State movement of goods (movement of goods from one State to another State) and from 1st day of March 2018 on intra-State movement of goods (movement of goods which commences and terminates within the States). Provision of Rule 138 of the said Rules related to the furnishing of information prior to the commencement of intra-State movement of goods within the State of Assam and generation of E-way Bill for such movement of goods will apply on and from the 1st day of March 2018,” the Notification said.
“As such, irrespective of the value of the consignment, no E-Way Bill under Rule 138 shall be required to be generated on the intra-State movement of goods within the state of Assam till the 28th day of February 2018,” it added.
In a bid to bring more accountability and transparency in the transactions and thereby to curb tax evasion, the most-awaited E-way Bill provision under the Goods and Services Tax regime is to be rolled out from tomorrow.
Under the E-way Bill provisions, both the inter-State and intra-State movement of goods above Rs 50,000 is required to be pre-registered online.
Over 150 items of common use, including LPG cylinders, vegetables, food grain and jewellery, will be exempt from such transport permits, which can be checked by designated tax officials by intercepting a transporting vehicle. Goods moved on non-motorised conveyance, such as carts, are also outside the net.
Many States like Karnataka, Uttarakhand, Gujarat, and Kerala had already started using e-way bills. The Trial run has been started by many States from 16th January 2018.
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