1. E-Way for inter-state movement of goods shall be mandatory w. e. f. 1ST April 2018.
  1. No e-way bill is required to be generated where the movement of goods commences and terminates within the Union Territory of Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu & Lakshadweep.
  1. E-Way Bill system for all inter-State movement of goods has been rolled-out from April 1st, 2018 with the State of Karnataka being the first to make it operational.

For intra-state movement of goods the states that would implement e-way bill system from 15th April’2018 are                  Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh.

Maharashtra Government notifies that on or after the 1st April 2018, no e-way bill shall be required to be generated, for the intra-State movement that commences and terminates within the State of Maharashtra, in respect of any goods of any value.

  1. E-way bill clarifications issued for smooth roll out of e-way bill system from 1st April 2018
  1. Applicability: e-Way Bill system became mandatory from 01st April, 2018 for all inter-State movement of goods.
  1. Help Desk: To answer queries of taxpayers and transporters, the Central helpdesk of GST has been made.
  1. Mode of preparation of E-way bill: E-way Bill can be generated through various modes like Web (Online), Android App, SMS, using Bulk Upload Tool and API based site to site integration etc.
  1. Sub-users in E-way bill system: Transporters can create multiple Sub-Users and allocate roles to them. This way large transporters can declare their various offices as sub-users.
  1. Cancellation & rejection of e-way bill: E-way bill can be cancelled within 24 hours by the maker of e-way bill. The recipient can also reject the e-way Bill within validity period of e-way bill or 72 hours of generation of the e-way bill by the consignor whichever is earlier.
  1. Start of validity period of e-way bill: The validity period of e-way bill starts only after the details in PART B of FORM GST EWB-01 are updated by the transporter for the first time.
  1. Change of transport during transit: only one e-way bill would be required. First transporter shall assign another transport & thereafter Form B shall be updated.

For more updates/clarification you may contact

CA Bharat Poplani


E mail:

Mobile: +91-9646380245