E WAY BILL-RAJASTHAN- EFFECTIVE FROM DECEMBER 20, 2017

Divyanshu Sahni & Associates COMPANY SECRETARIES Office: -512B, 5th Floor, Kirti Shikhar Building, District Centre, Janak Puri, New Delhi -110058 Email: info@finlegalforte.com    Mob; +91-9871027426 Website: www.finlegalforte.com, www.csdivyanshusahni.com		GST E WAY BILL STATE RAJATHAN Issue Date
INTRODUCTION		In This Issue

Government of Rajasthan issued two important notifications on E-way bill applicability dated18^thDecember, 2017 and dated 19^th December, 2017.

Important Extracts of these notifications are as follows:

• Every registered person who causes movement of taxable goods, from a place outside the Rajasthan State to a place within the Rajasthan state or from a place within the Rajasthan State to a place outside the Rajasthan State, where consignment value exceeds INR 50,000 before commencement of such movement, furnish information relating to the goods in E-way bill on the portal;
• Registered person or recipient both may generate E-way bill: When the goods are transported by the registered person as a consignor or the recipient of supply as the consignee then registered person or recipients may generate the e-way bill electronically on the portal after furnishing vehicle number in PART-B of the of e-way bill.
• Part-B is when goods are transported by transporter: Where the e-way bill is not generated and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to transporter in Part-B of the e-way bill on the portal. Vehicle number is optional to fill in PART B when goods are transported for a distance less than 10 km.
• Transporter shall generate E-way bill: Where the consignor or consignee both has not generated the e-way bill and the value of goods carried in the conveyance is more than INR 50,000, the transporter shall generate e-way bill on the basis of invoice or bill of supply or delivery challan.
• E-way bill validity: An e-way bill or a consolidated e-way bill generated under this notification shall be valid for the period as given in table below

• E-way bill valid in every State: E-way bill is generate in any State shall be valid in every State and Union territory.

S. N.	Distance	Validity period
1.	Up-to 100 km	One day
2.	For every 100 km or part thereof thereafter	One additional day
S. N.	Distance	Validity period
1.	Up-to 100 km	One day
2.	For every 100 km or part thereof thereafter	One additional day

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• No need to generate E-way bill in following cases:

1. Where the goods being transported are other than those specified in NOTIFICATION;
2. Where the goods are being transported by a non-motorised conveyance;
3. Where the goods are being transported from the port, airport , air cargo complex and land custom station to an inland container depot or a container freight station for clearance by Customs

Commissioner of Rajasthan notified that w.e.f. 20^th December, 2017 http://ewaybill.nic.in shall be the portal

 Also find attached herewith notifications for your reference.

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