Implementation of E-Way Bill System under CGST (Second Amendment Rules, 2018)

Notification No.: 12/2018 – Central Tax
Date of Notification: 7th March 2018
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164: Power to make rules
• CGST Rules, 2017 (Second Amendment Rules, 2018):
  • Rule 117(4)(b)(iii), Rule 138, 138A to 138D, Rule 138C, Rule 138D
  • Forms: GST EWB-01, EWB-02, EWB-03, EWB-04, GST INV-1, RFD-01, RFD-01A
• Integrated GST Act: Not directly applicable

Summary of Notification

1. TRAN-2 Submission Date Extended (Rule 117):
   Amendment to Rule 117(4)(b)(iii) extends the due date for furnishing FORM GST TRAN-2 to 31st March 2018, or such further period as extended by the Commissioner for each of the six tax periods.
2. Comprehensive Overhaul of E-Way Bill System (Rule 138):
   A new, detailed Rule 138 substituted the earlier version, specifying mandatory e-way bill generation for consignment value exceeding ₹50,000 for:

• Supplies
• Non-supplied reasons (e.g., job work, returns, exhibitions)
• Inward supply from unregistered persons

Exemptions and conditions were laid out for special categories like handicrafts, job work, movement to weighbridges, and e-commerce/courier dispatches.

3. E-Way Bill Documents and Devices (Rule 138A):
   Defines documents to be carried by person-in-charge: invoice/bill and physical or electronic e-way bill (including RFID mapping where notified).
4. Verification Provisions (Rule 138B):
   Empowers officers to intercept and verify vehicles using RFID readers. Physical verification based on intelligence input also allowed.
5. Inspection Reporting (Rule 138C):
   Online filing of inspection summary (Part A) within 24 hours and final report (Part B) within 3 days in FORM GST EWB-03. No repeated verification unless evasion suspected.
6. Detention Reporting (Rule 138D):
   Transporters can report vehicle detention exceeding 30 minutes using FORM GST EWB-04.
7. Updated E-Way Bill Validity Table:
   Defines validity period based on distance and cargo type (including over-dimensional cargo).
8. E-Way Bill Exemptions Listed (Rule 138(14)):
   Includes exemptions for LPG, PDS kerosene, jewellery, postal baggage, defence supplies, alcohol, petroleum products, customs movements, and others.
9. Invoice Reference Number & Auto-population (Rule 138A(2)–(3)):
   Allows upload of FORM GST INV-1 to generate IRN valid for 30 days. Data auto-fills into Part A of EWB-01.
10. Revised Declarations in Refund Forms (RFD-01 & RFD-01A):
    Updated declaration format clarifies that exporters:

• Have not claimed any drawback or IGST refund, and
• Goods exported are not subject to export duty.

Source: Notification No.: 12/2018 – Central Tax