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THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 CIRCULAR AND ADVANCE RULING
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Body GST Circular No. 02/2018, No. F.17 (134) ACCT/ GST/ 2018/2989, Dated, 9th January, 2018

To,

All Joint Commissioner (Adm.), Commercial Taxes Department,

Sub: - Status of E-Way Bill notifications in the State.

In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 and for the purpose of ensuring uniformity, the following clarification is issued about status of E-Way Bill notifications in the State:

1. Following Rule 138 of Rajasthan Goods and Services Tax Rules, 2017 regarding E-Way bill was first notified in the State, in the second amendment of RGST Rules, 2017, vide notification no. F.12(46)FD/Tax/2017-Pt.-I-56 dated 30.06.2017

138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.

2. Thereafter, revised rule 138 of RGST Rules, 2017 was notified, in the RGST (Sixth Amendment) Rules, 2017, vide notification no. F.12(46)FD/Tax/2017-Pt.-I-81 dated 30.08.2017. Rule 138A to 138D were also inserted by this nofication. Rule 138 was further amended vide notification no. F.12(46)FD /Tax/2017-Pt.-IV-158 dated 23.01.2018. It was provided in the said notification dated 30.08.2017 that this rule shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

3. To make, taxpayers of the State, acquainted with the new system of E-Way bill, the State Government decided to implement the E-Way bill in the State for restricted purposes, by participating in the pilot programme. Accordingly notification no. F.12(46)FD/Tax/2017-Pt.-IV-145 dated 18.12.2017 was issued by the State Government to notify the procedure for E-Way bill. The requirement of E-way bill was notified for interstate transactions, for 33 commodities in the State.

This notification was issued under rule 138 of RGST Rules, 2017 (mentioned in para no. 1 above).

4. The GST Council, in its 24th meeting, decided that nationwide e-Way Bill System for inter-State movement of goods shall be introduced on compulsory basis with effect from 1st February, 2018. Besides, States were allowed to choose any date before 1 June, 2018 for implementing national e-Way Bill System for intra-State movement of goods. Notification no. F.12(46)FD/Tax/2017-Pt.-III-154 dated 29.12.2017 was issued by the State Government to appoint the date 01.02.2018 as the date from which the provisions of rule 138 (mentioned in para 2 above) shall come into force. Besides, a Notification No. F. 17(131) ACCT/ GST/ 2017/ 3029 dated 29.01.2018 was issued by undersigned under clause (d) of sub-rule (14) of rule 138 of RGST Rules, 2017 to dispense with the requirement of E-Way bill for intra State movement of goods in the State.

5. In view of difficulties faced by the trade in generating e-way bill due to initial technological glitches, it was decided by the GST Council to postpone the implementation of E-Way bill. Accordingly, Notification No. F. 12(46)FD/Tax/2017-Pt.-III-177 dated 03.02.2018 was issued by the State Government to rescind the Notification no. F.12(46)FD/Tax/2017-Pt.-III-154 dated 29.12.2017.

6. Thus, in view of above mentioned development, the rule 138 of RGST Rules, 2017 regarding E-Way bill notified on 30.06.2017 (mentioned in para 1) is effective in the State. Consequently, the notification no. F.12(46)FD/Tax/2017-Pt.-IV-145 dated 18.12.2017 for requirement of E-Way bill for restricted list of 33 commodities (mentioned in para 3 above) is also effective.

7. Therefore, it is clarified that E-Way bill shall be required to carry with interstate movement of 33 commodities in the State, according to notification no. F. 12(46)FD/Tax/2017-Pt.-lV-145 dated 18.12.2017.

8. You are directed to make aware, all officers and stakeholders of your zone, about this.

(Alok Gupta)

Commissioner

State Tax,

Rajasthan, Jaipur.