The state government announced to enforce E- way bill for movement of goods within state boundaries from April 15. The E-way bill is a mechanism to check the evasion of indirect tax on commodities by the traders under the new Goods and Services Tax regime.
The E-way bill was earlier scheduled to be enforced from April 1 but the government announced to defer the implementation of the e way bill, till further orders on March 31.
Commissioner of Commercial Tax in an order issued on March 29, said that under `UP Goods and Services Tax Rules, 2017, the generation of E-way bill was not required for transportation of all category of goods within the boundary of Uttar Pradesh till further orders.
The E-way bill was implemented across India from April 1 except for UP and some other states. On Tuesday, the Centre issued a notification to enforce E-way bill system for Intra-station movement of goods in five states including Uttar Pradesh from April 15.
Official sources in Lucknow said that as per decision of GST Council, E-way bill system for all inter-state movement of goods was rolled out from April 1, 2018. It further said that E-way bills were being generated successfully and till April 9, 2018, more than 63 lakh E-way bills were generated. Along with UP, other four states where E-way bills would be enforced are Andhra Pradesh, Gujarat, Kerala and Telangana.
Officials said that with this system in these states, it was expected that trade and industry would be further facilitated in so far as transport of goods was concerned and eventually pave the way for a nation-wide single E-way bill system.
Touted as an anti-evasion measure that would help boost tax collections by clamping down on trade that currently happens on cash basis, the E-way bill provision of the GST was introduced on February 1 this year and is basically a movement challan.
It is an electronic way bill for movement of goods both outside and within the state which can be generated on GSTN (Goods and Services Tax Network). The movement of goods of more than Rs 50,000 in value can not be made by a registered person without an E-way bill.