Directorate of Commercial Taxes -Government of West Bengal vide Trade Circular 06/2018 – dated 28th March, 2018 has declared 1st April, 2018 as the date when the provisions for generating E-way bill will be applicable for inter-state movement of goods. All taxpayers and transporters effecting inter-State movement of goods are required to get a new registration and an enrolment at the website www.ewaybillgst.gov.in for specific purpose of generating e-waybills.
Government has also laid down the following conditions with regard to the existing system of e-waybill which is being run from the Directorate’s websitewww.wbcomtax.gov.in –
- Generation of waybill keys and usage of already generated keys shall stop at midnight of 31.03.2018;
- Waybills generated till midnight of 31.03.2018 shall be valid for entry of taxable goods into West Bengal till 15.04.2018 or till its validity expires, whichever is earlier;
- Cancellation of unused waybill keys shall continue till 15.04.2018 after which all remaining unused keys will be cancelled by system;
- Cancellation of generated waybill shall continue till 15.04.2018 after which all remaining valid waybills shall be treated as used;
- If cancellation of waybill is made after midnight of 31.03.2018, it cannot be re-generated. In that case, user must generate new e-waybill under GST;
- Transhipment process of existing waybill shall continue till 15.04.2018 or till its validity expires, whichever is earlier;
- Till 15.04.2018, 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: Commercial Taxes Department- West Bengal
