New Delhi: The roll-out of e-way Bill system for Intra-State movement of goods in five states will be made operational from April 15.
The e-way bill, which would be required to be presented to a GST inspector if asked for, is being touted as an anti-evasion measure and would help boost tax collections by clamping down on trade that currently happens on cash basis.
E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal).
Movement of goods of more than INR 50,000 in value cannot be made by a registered person without an e-way bill.
The e-way bill can also be generated or cancelled through SMS. When an e-way bill is generated, a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
The e-Way Bill system for Intra-State movement of goods would be implemented in the following States:-
(i) Andhra Pradesh
(v) Uttar Pradesh