NEW DELHI, MAY 24, 2018: THE Goods and Services Tax e-Way bill mechanism is set to be implemented in two states and five Union territories (UTs) from May 25, 2018. The two states are Maharashtra & Manipur, while the five UTs are Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu & Lakshadweep.

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods rolled out from April 01, 2018. As on May 23, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand, Uttar Pradesh and Union Territory of Puducherry. E -Way Bills are getting generated successfully and till 23 rd May, 2018 more than five crore and thirty lakh e-Way Bills have been successfully generated which includes more than one crore and sixty lakh e-Way Bills for intra-State movement of goods.

With the inclusion of these seven states and UTs, the tally of those states which implemented the e-Way Bill system for intra-State movement of goods with the roll-out of the same on May 25, 2018, is now 27. The registration & enrolment on e-Way Bill portal namely https://www.ewaybillgst.gov.in may be taken at earliest in the remaining States as well since the same would soon be rolled out in these States also. The system is working smoothly and without any glitches. On an average twelve lakh e-way bills are being generated every day. Trade and industry may approach their respective tax authority for any guidance in this matter. Further, it is informed that trade should get well versed with respect to the provisions of the e-Way Bill rules in order to avoid any difficulty. The provisions of Rule 138D of Central or State GST Rules, 2017 may be referred to for any grievance redressal.