The Goods and Services Tax Network (GSTN) has clarified that the taxpayers can use the temporary vehicle number for generating E-way Bill.
A guidance note issued by the GSTN said that “temporary vehicle number can also be inserted as vehicle number for the purpose of E-Way Bill generation.”
The guidance note further clarified that in case of E-Way Bill generation for DTA sales from SEZ/FTWZ, the registered person who causes movement of goods shall be responsible for the generation of E-way Bill as there is no special provision dealing with such supplies.
It further said that the movement of goods which are in transit to or from Nepal/Bhutan, do not require E-Way Bill for movement.
Under GST rules, ferrying goods worth more than Rs 50,000 within or outside a state will require securing an electronic-way or e-way bill through prior online registration of the consignment.
In the 26th meeting, the GST Council has recommended the introduction of the E-Way Bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01st June 2018.
The Electronic Way Bill which was postponed by the Government due to technical glitches in the common portal. The Government was working to fix the glitches in the website to make a problem-free rollout of E-Way Bill. Till then, the trial run of the e-way bill system, which promises to enable faster goods movement through a seamless portal-driven payment system without lorries having to wait at state borders was continued.
To generate an e-way bill, the supplier and transporter will have to upload details on the GST Network portal, after which a unique e-way bill number (EBN) will be made available to the supplier, the recipient and the transporter on the common portal.
