Goods & Services Tax (GST) | Changes In E-Way Bill Provisions Under GST

Vide Notification No. 12/2018 – Central Tax dated 7 March 2018, the Central Board of Excise and Customs (CBEC) has carried out amendments in E-way bill (EWB) provisions under GST. Key changes have been discussed below:

• Part A of Form GST EWB 01 (details of goods) can be generated by the transporter or e-commerce operator or courier agency on authorisation from the consignor or registered person causing movement of goods
• The details of conveyance in Part B (transporter details) would not be required to be updated for movement within the state up to 50 km from the place of business of consignor to place of business of transporter for further transportation
• Part B has to be updated within 15 days of generation of unique number on filing of Part A (enhanced from the earlier time limit of 72 hours)