E-Way Bill Framework Notified — GST Transit Now Digitally Regulated

Notification No.: 27/2017 – Central Tax
Date of Notification: 30th August 2017
Relevant Sections and Rules:

• Central GST Act, 2017: Section 164
• CGST Rules, 2017 (Amended): Rule 138 substituted; new Rules 138A to 138D inserted; amendments to Forms ENR-01, RFD-01, TRAN-2
• Integrated GST Act: Not directly applicable

Summary of Notification

1. Substitution of Rule 138 – E-Way Bill Framework Introduced:
   A comprehensive procedure was notified for generation, transport, verification, and cancellation of e-way bills for goods worth over ₹50,000. Key features include:

• Pre-transport filing of Part A of FORM GST EWB-01 for goods movement.
• Part B required when goods are handed to transporter.
• Exemptions for <10 km intra-State transport, non-motorised transport, and specific goods listed in Annexure.
• Consolidated e-way bill (FORM GST EWB-02) for multiple consignments.
• Validity based on distance (1 day per 100 km).
• Registered recipient must accept/reject e-way bill within 72 hours.
• Nationwide validity of a single e-way bill.

2. New Rules 138A to 138D – Device, Verification & Reporting:
   Introduced provisions include:

• Mandatory carrying of invoice + e-way bill (or RFID-based tracking).
• RFID mapping for selected transporters.
• Physical verification rules and online summary reporting (FORM EWB-03).
• Detention reporting by transporter after 30 minutes (FORM EWB-04).

3. E-Way Bill Exempted Goods Listed (Annexure):
   148+ categories including:

• Live animals, fresh meat, fresh fruits, vegetables, cereals, milk, honey
• Organic manures, unbranded food items, salt, water, puja items, khadi yarn, firewood, books, newspapers, earthen pots
• Certain medical goods (e.g., blood, contraceptives, hearing aids)
• Slates, handmade musical instruments, jewellery, currency, passenger baggage

4. Amendment to FORM GST ENR-01:
   Updated for unregistered persons seeking enrolment under Section 35(2), with Aadhaar verification and business premises details.
5. Replacement of FORM GST RFD-01 – Refund Application:
   Completely revised refund application form covering various categories of refund, with detailed annexures for:

• Exports with/without tax
• Supplies to SEZ
• Inverted tax structure
• POS change cases, etc.
  Includes multiple declarations and certification requirements.

6. Minor Corrections to FORM GST TRAN-2:
   Technical corrections to wording (“appointed date”, “credit of”) for clarity and accuracy.

Source: Notification No.: 27/2017 – Central Tax