Simplifications of Gujarat E Way Bill Provisions

Dear Reader,

From today i.e. 1st February, 2018, provisions of the E Way bills are applicable throughout the country for inter-state moment of goods.

For intra-state moment of goods also, almost 14 states have notified the applicable date as the 1st February 2018 and Gujarat is one of the 14 states.

Yesterday, late evening also, Govt. of Gujarat has issued the circular regarding the E Way bill for Intra-state moment of goods along with other circulars and notification issued at yesterday noon and on 29th January 2018 etc.

We have tried to merge all these circulars and notifications and presenting the same to you in very simple manner:

i) The E Way bill provisions for intra-state moment of goods are applicable only for following 19 goods at present.

  1. All kinds of edible oils
  2. All kinds of taxable oil seeds
  3. All kinds of oil cakes
  4. Iron and steel
  5. Ferrous and non-ferrous metal and scrap thereof
  6. Ceramic tiles
  7. Brass parts and brass items
  8. Processed tobacco and products thereof
  9. Cigarette, Gutkha and Pan Masala
  10. All types of Yarns
  11. All types of plywood, block board, decorative and laminated sheets
  12. Coal including coke in all its forms
  13. Timber and timber products
  14. Cement
  15. Marble and Granite
  16. Kota Stones
  17. Naptha
  18. Light Diesel Oil
  19. Tea (in leaf or powder form)

 

ii) Also E-way bill will be required for above listed 19 items only if movement is crossing city or village boundaries. As an example, a factory located in City / Village ‘A’ sending ferrous or non-ferrous metal (covered in the above list) to its customers to City ‘B’ having consignment value exceeding INR 50,000/- shall require E-way bill.

 

iii) It would mean that for moment of goods listed above within the city / village, no E Way is required for any value of goods i.e. intra-city or intra-village moment of goods.

 

iv) It would also mean that there is no kilometre limit defined for intrastate moment of goods. For an example, if Cement having consignment value in excess of Rs. 50,000/- is being sent from Village ‘A’ to Village ‘B’ having distance of only 2 kms, then also E Way bill is required.

 

v) It would also mean that no E Way bill is required for supply of products other than listed above for any value within the limit of state of Gujarat.

 

vi) For interstate moment of goods i.e. outside the state, E Way bill is required for ALL THE PRODUCTS if consignment value is more than Rs. 50,000/-.

 

vii) There is no exemption in the list of products for interstate moment of goods.

 

viii) As per our view, as this is the initial stage so only the 19 products are being introduced. Gradually, more products will be added to this list.

 

Hope the above details are useful for you.

P Chhajed & Co LLP, a renowned and Top Chartered Accountant Firm in Ahmedabad, is a Limited Liability Partnership Form of organization, a highest form of organization a Chartered Accountancy Firm is permitted to form.

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