The government has announced major relief in the E Way Bill Rules vide Notification No. 12/2018 – Central Tax dated 7th March, 2018, with key amendments as below:-
1. Limit of Rs. 50,000/- for E Way Bill to be applied to Individual Consignment and not on the Total Value of Consignment in a Vehical;
2. Rs. 50,000/- Limit will be calculated after reducing the value of Exempted Goods if any in an Invoice;
3. Vehical details are not required on E Way Bill for Intra State movement of good upto 50 Kms (earlier 10 Kms)
4. Job Workers can also generate E Way Bill for Inter State movement of Goods.
5. Mandatory requirement for production of E Way Bill (wherever applicable) at the time of delivery by Railways to plug leakage from transportation through Railways.
These changes will be a major relief for E Commerce companies, Transport Agencies, Courier Companies and Small Businesses.