Introduction:
E-way bill is implemented in a phased manner in the country for inter- state and intra-state movement of goods. Generation of E-way bill became mandatory for inter-state movement of goods exceeding consignment value Rs. 50,000 from 1st April, 2018. The provision of E-way bill in States, when the commencement and termination of movement of goods is within the same state, came into force as per the notifications issued by respective States. The provisions of E-way Bill became effective in West Bengal from 3rd June, 2018 . This article discusses its applicability for goods sent on job work in terms of new notification issued.1.
Applicability of E-way bill in case of movement of goods for Job Work in west Bengal:
With effect from 3rd June, 2018, the provisions of E-way bill has been made effective in West Bengal, requiring the information to be furnished before the commencement of goods and thereafter generation of E-way bill. However, notification has been issued to exempt the applicability of aforesaid provision w.e.f. 6th June, 2018 in respect of intra-state movement of goods not exceeding consignment value Rs. 1,00,000 provided such movement of goods does not pass through any other State .
In view of above, all supply involving intra-state movement of goods was covered within the ambit of E-way bill provision having consignment value exceeding Rs. 1,00,000. Government has provided some relaxation to the industry using job work services for ease of business. Now, irrespective of the consignment value, no E-way bill is required to be generated when goods are being sent from principal to job worker or returned by the job worker to the principal or another job worker within the State of West Bengal.
However, the E-way bill provision shall continue to be applied for movement of goods from job worker premises when the same is for final delivery of the finished goods.
Thus, to save from extraneous compliance, relaxation has been issued for the industry using the job work services as a usual practice in the ordinary course of business.
1Notification No. 14/2018-C.T./GST dated 12.07.2018
1Notification No. 11/2018-C.T./GST dated 30.05.2018
1Notification No. 13/2018-C.T./GST dated 06.06.2018
BT Associates is a premier indirect tax consultant in kolkata, delivering high quality services to client in the area of indirect taxation.GST idea is a unit of BT Associates formed to share knowledge on stakeholders. We cover entire gamut from technical papers to recent development including IT under GST
Founder Member
Bhaskar Thakkar
Chief Executive officer
BT Associates, India
thakkar@btassociate.com
Twenty years of experience in tax practice. Specialist in structuring & planning and tax optimization under indirect tax. Lead eastern India indirect tax practice of Ernst & Young in past.
