Applicability of E-Way bill has been postponed till new notification
Notification - 11/2018-Central Tax ,dt. 02-02-2018
Applicability of E-way has been stated in Notification 27/2017-Central Tax,dt. 30-08-2017 (Seeks to further amend the CGST Rules, 2017)
“2. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), - (i) for rule 138, the following shall be substituted, namely:- “138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. ”
Further, Notification 27/2017-Central Tax,dt. 30-08-2017 has been applied from 01.02.2018 through notification 74/2017-Central Tax, dt. 29-12-2017 ( Notifies the date from which E-Way Bill Rules shall come into force ).
But, an Applicability of E-Way bill has been postponed till new notification publish in this regard vide notification - 11/2018-Central Tax, dt. 02-02-2018 (Seeks to postpone the coming into force of the e-way bill rules).
So, we do not get worried about E-Way bill registration at this moment till the new notification.
Pleases see all notifications link stated as below in this regards for your further clarification.
1. Notification 27/2017-Central Tax,dt. 30-08-2017:
https://cbec-gst.gov.in/pdf/central-tax/Ntfn-27_2017-English.pdf 2. Notification 74/2017-Central Tax ,dt. 29-12-2017:
https://cbec-gst.gov.in/pdf/central-tax/74of2017.pdf 3. Notification - 11/2018-Central Tax ,dt. 02-02-2018: