In a move aimed at facilitating hassle-free movement of goods, the Department of Commercial Taxes and Registration said on Wednesday that the e-way bill system would be mandatory from February 1.
According to an official release, goods falling under the purview of the Goods and Services Tax (GST) Act, irrespective of whether they are taxable or exempt, and whose value exceeds ₹50,000, while being transported, shall be accompanied with documents prescribed under the GST Act viz., invoice or bill of supply or delivery note along with a copy of an e-way bill or an e-way bill number.
“This system shall work on a self-declaration model. E-way bill can be generated either by the supplier, the recipient or the transporter. It can be generated on the portal (www.ewaybillgst.gov.in) or through mobile app or SMS. The necessary rules relating to the e-way bill (Rules 138 to 138D of the Tamil Nadu Goods and Services Rules) have already been notified,” stated the release.
As per the GST Act, from February 1, 2018 onwards, all tax-payers should ensure that the e-way bill is generated from www.ewaybillgst.gov.in at the time of the transport of goods, and that it is accompanied with an invoice or bill of supply or delivery note.
Further information can be obtained by calling 044-28290962 or 1800 103 6751 or e-mailing helpdesk@ctd.tn.gov.in.
