Rule 138. of Central Goods and Services Tax (CGST) Rules, 2017 states E-way rule as here-under.
– 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.
The goods and services tax (GST) provision, requiring any good more than Rs50,000 in value to be pre-registered online before it can be moved, The provision, called the e-way bill
The information technology platform for the e-way bill system is being developed by the National Informatics Centre (NIC) along with GST-Network (GSTN)—the company which has developed the IT backbone for the new indirect tax regime.
GSTN would generate e-way bills that will be valid for 1-20 days, depending on distance to be travelled—one day for 100 km, 3 days (100 to less than 300 km), 5 days (300-less than 500 km) and 10 days (500-less than 1,000 km).
The Centre has also decided to relax the timeline provision under which the e-way bill generated by GSTN for 20 days for goods travelling more than 1,000 km. Earlier, this was 15 days.
Since states like West Bengal, Kerala, Bihar, Odisha and Andhra Pradesh already had a robust e-way bill system, the GST Council in its meeting last month has allowed the states having e-way bill rules to continue with the existing form till a central format is built.
The rules authorise the tax commissioner or an officer empowered by him on his behalf to intercept any conveyance to verify the e-way bill or the number in physical form for all inter-state and intra-state movement of goods.
E-way bill system in GST to come from October, 2017
source: CBEC Rules / gst.gov.in / Livemint news. / 11.07.2017