NEW DELHI: Post the successful launch of e-way bill, six more states have decided to rollout the same for intra-state movement of goods from April 20, according to Bihar Deputy Chief Minister Sushil Modi, who leads the Group of Ministers constituted to examine GST-related issues.
“Beginning April 20, intra-state e-way bill will be rolled out in six states — Bihar, Jharkhand, Haryana, Madhya Pradesh, Tripura and Uttarakhand,” Modi told reporters here.
The GST Council had launched the bill for inter-state movement of goods from April 1. Karnataka was the only state to start intra-state e-way bill the same day. E-way bill for intra-state movement was started by five states — Gujarat, Uttar Pradesh, Kerala, Andhra Pradesh and Telangana — on April 15.
However, the Group of Ministers could not finalise the new return filing framework in Tuesday’s meeting.
“The GoM has invited suggestions from industry and tax experts within a week, which will be incorporated in a report and tabled before the GST Council,” Modi said.
The GoM discussed two models for simplification of returns and also devised a third ‘fusion model’, incorporating the best features of the previous two.
“In a week, a draft will be prepared and presented before the GST Council, which will take the final call on returns simplification,” Modi said, adding that till the new system is implemented, GSTR-3B summary return form will continue.
Also the law review committee, comprising officers from the Centre and states, had suggested reworking Section 9(3) of Central GST Act by bringing composition scheme dealers in the purview of reverse charge mechanism.
It also suggested that the council should specify certain goods and services on which GST will be collected through reverse charge mechanism and also specify category of taxpayers who should be paying taxes as per this process.
The Finance Ministry had already added on Tuesday that traders under the composition scheme need not file certain details in the return form since the reverse charge mechanism is not yet functional and has been kept in abeyance till June.
The ministry, in a statement, said that doubts are being raised about the manner of filing the quarterly returns by composition dealers in Form GSTR-4.