The 26th edition of the GST Council meet has decided on the phased introduction of E-way bill for intra-state transportation for goods and services. Some three states reportedly Karnataka, Kerala and Tamil Nadu have decided to roll-out intra state E-way bill from the said date.
While for the inter-states delivery, call has been taken to implement the E-way procedure from April 1.
Earlier to ease the burden of small businesses and e-commerce players, the Council had amended some of the provisions of e-way bill.
E-way is an electronic bill which is to be mandatorily obtained by transporters or suppliers of consignment for transporting goods and service beyond 10 km distance.
Earlier in December, a mandate was made to roll-out the E-way bill all across nation from February 1 instead of April 1. But due to technical glitches in the system, the procedure was deferred.
For the generation of the e-bill, the transporters can make use of either the dedicated portal or app or SMS. Also the bill can be obtained through the offline mode.
The early roll-out of e-way bill was introduced to enable make easy payment of taxes for goods transportation both within and outside the states. Also the provision is supposed to rule out tax-evasion chances by the businesses.
The Council is also to reach a conclusion on GST return filing simplification so to this effect the current provisions for GSTR filing will remain applicable for three more months. For the simplification, income tax dept officials and GoM would consult tax experts for the purpose.