- January 12, 2018
- Posted by: CA Parul Gupta
- Category: Goods and Service Tax
Government Notifies the date from which E-Way Bill Rules shall come into force
E waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel.
The E-way bill rules will be implemented in India from 1st February 2018.
As per Notification No. 74/2017 – Central Tax
G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 – Central Tax dated the 30th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.