After the introduction of GST in India in 2017, the government introduced a new electronic way bill system in the Country called E-Way bill. Earlier there was system of decentralised gate pass system particular for every state.
A way bill is documents carried by the transporter of the goods while making the movement of the goods from one place to another either on the instruction of the consignor or some other person. The receipt contains the details of the consignor, consignee, details of goods, tax component of the goods being carried etc.
E-Way bill an acronym for Electronic Way bill is a document required for the movement of goods in India. It is generated on the E-Way bill portal specifically assigned by the government
After the introduction of GST in India in 2017, the government introduced a new electronic way bill system in the Country called E-Way bill. Earlier there was system of decentralized gate pass system particularly for every state.
A way bill is documents carried by the transporter of the goods while making the movement of the goods from one place to another either on the instructions of the consignor or some other person. The receipt contains the details of the consignor, consignee, details of goods, tax component of the goods being carried etc.
E-Way bill an acronym for Electronic Way bill is a document required for the movement of goods in India. It is generated on the E-Way bill portal specifically assigned by the government www.ewaybillgst.gov.in.
An E-Way bill is a mandatory document required for the movement of goods in a vehicle/ conveyance where the value of the goods exceeds Rs. 50,000. This way bill has to be generated for both inter state or intrastate movement. However for intra state movement, the threshold limit of Rs. 50,000 differs from state to state.
For the State of Rajasthan, the existing limit for generation of the E-Way bill limit is Rs. 1 Lakh where the movement of goods commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan. This limit shall apply in case of all goods except all types of Tobacco and its Products i.e. Chewing Tobacco, Khaipi Cigarettes, Bidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106).
From 1st April 2022, an increased limit of Rs. 2 Lakhs shall apply where the movement of goods movement commences and terminates within the area of same city without crossing the area of the city. This limit has been notified vide Notification No. F.17(131-Pt-II)ACCT/GST/2017/7713 dated 24th March 2022 and shall be effective from FY 2022-23 onwards.
Therefore from 1st April 2022, three threshold limits have to be taken care off for generating E-Way in Rajasthan:
1. In case of inter state movement of goods i.e, from Rajasthan to other states: Rs. 50,000
2. In case of movement of goods from one city* to another city* in Rajasthan: Rs. 1 Lakh
3. In case of movement of goods within the same city* in Rajasthan: Rs. 2 Lakhs
*(a)The word “City” shall be the municipal area as notified by the Government under the Rajasthan Municipalities Act, 2009 and the word "Intra-city" shall be construed accordingly.
(b) Where any city comprises of more than one municipal corporation, then the area notified for such municipal corporations shall be the area of the city.*
The author is a Chartered Accountant in Practice with more than 6 years of experience in the field of auditing, taxation, company law matters etc.
CAclubindia
