After implementation of the Goods and Services Tax (GST) from July 1, the requirement of carrying e-way bill was postponed pending IT network readiness.
The government on Thursday deferred implementation of the requirement to carry e-permits for inter-state transportation of goods following technical glitches. GST provision requiring transporters to carry an electronic waybill or e-way bill when moving goods between states was to be implemented from today to check rampant tax evasion.
“In view of difficulties faced by the trade in generating e-way bill due to initial technological glitches, it has been decided to extend the trial phase for generation of e-way bill, both for inter and intra-state movement of goods. It will be applicable from a date to be notified,” the Central Board of Excise and Customs (CBEC) tweeted.
After implementation of the Goods and Services Tax (GST) from July 1, the requirement of carrying e-way bill was
postponed pending IT network readiness. GST Network, the company developing the I-T backbone for the new indirect tax regime, had been conducting trial runs for the e-way bill system since January 17, during which a whopping 2.84 lakh such permits were issued on the portal.
However, with the formal launch of the e-way bill today, the system witnessed technical glitches. Sources said the along with inter-state e-way bill generation by all states, 17 states also started generating such permits for intra-state movement of goods, which created pressure on the portal.
Central Board of Excise and Customs (CBEC) Chairperson Vanaja Sarna today held a review meeting to discuss on streamlining the system. The all-powerful GST Council had on December 16 decided to implement the e-way bill mechanism for intra-state movement of goods from June 1 and from February 1 for inter-state movement.
E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal).
Movement of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.
The e-way bill can also be generated or cancelled through SMS. When an e-way bill is generated, a unique e-way bill
number (EBN) is allocated and is available to the supplier, recipient, and the transporter. Transporters, who want to generate e-way bill, can visit the ‘ewaybill.nic.in’ portal and register themselves by giving the GSTIN.
Transporters, who are not registered under GST, can enrol themselves under e-way bill system by providing their
PAN or Aadhaar to generate the e-way bill. E-way bill will bring uniformity across the states for seamless inter-state movement of goods.

indianexpress.com