19 December 2017

India's GST Council recommends implementation of interstate e-way bill system from 1 February 2018

India's GST Council, in its 24th meeting held on 16 December 2017, discussed the implementation of an e-way bill system in the country and reviewed the progress of the requisite infrastructure. Currently, states are authorized to continue their own separate e-way bill system until the national e-way bill system is developed.

The outcomes of the meeting are summarized below:

  • A nationwide e-way bill system will be ready for roll out on a trial basis by 16 January 2018. Trade and industry may start using this system on a voluntary basis from 16 January 2018.
  • The rules for implementation of the nationwide e-way bill system for interstate movement of goods will be notified with effect from 1 February 2018. Thus, an e-way bill for interstate movement of goods shall be mandatory with effect from 1 February 2018.
  • However, states may choose to implement the e-way bill system for intra-state movement of goods on any date before 1 June 2018.

It will be imperative to have an efficient e-way bill system to facilitate smooth implementation and ease of compliance.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young LLP (India), India VAT Team, Gurgaon

  • Harishanker Subramaniam
    harishanker1.subramaniam@in.ey.com

Ernst & Young LLP (India), India VAT Team, Mumbai

  • Uday Pimprikar
    uday.pimprikar@in.ey.com

Ernst & Young LLP, Indian Tax Desk, New York

  • Riad Joseph
    riad.joseph1@ey.com

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ATTACHMENT

PDF version of this Tax Alert

Document ID: 2017-5048