The Government of West Bengal vide Trade Circular 01/2018 – dated 08/01/2018 has declared 1st February , 2018 as the rollout date for New E-way bill rules and has laid down conditions for the usage of the already generated way bills.
The Key points of the Circular are:
- The State Government has notified 01.02.2018 as the date from which the New E- Way Bill Rules shall come into force. Necessary links and details for the E- Way Bill Rules will be provided in due course and will also be available in www.gst.gov.in.
- The existing system of E-Waybill for transporting goods from outside into West Bengal being run from this Directorate’s website shall continue till midnight of 31.01.2018 with the following conditions:
- Generation of waybill keys and usage of already generated keys shall stop at midnight of 31.01.2018.
- Waybills generated till midnight of 31.01.2018 shall be valid for entry of taxable goods into West Bengal till 15.02.2018 or till its validity expires, whichever is earlier;
- Cancellation of unused waybill keys shall continue till 15.02.2018 after which all remaining unused keys will be cancelled by system;
- Cancellation of generated waybill shall continue till 15.02.2018 after which all remaining valid waybills shall be treated as used;
- If cancellation of waybill is made after midnight of 31.01.2018, it cannot be re-generated. In that case, user must generate new e-waybill under GST;
- Transhipment process of existing waybill shall continue till 15.02.2018 or till its validity expires, whichever is earlier;
- Till 15.02.2018, any consignment entering West Bengal without either existing waybill or new e-waybill shall be treated as punishable offence as per provisions of the WBGST Act, 2017 and rules framed thereunder.
For further information please refer the attached document.
Source: Government of West Bengal- Directorate of Commercial Taxes