BHUBANESWAR: The State Government will introduce e-way bill system for intra-State movement of goods from June. Announcing this, Finance Minister Shashi Bhusan Behera said similarly, the e-way bill for inter-State movement of goods will be introduced from April 1 as decided in the GST Council meeting in New Delhi on Saturday.
Behera who attended the GST Council meeting said e-way bill is required to be generated only where the value of the consignment exceeds `50,000. However, no e-way bill is required for smaller value consignments. Value of exempted goods has been excluded from value of the consignment for the purpose of e-way bill generation. Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport will be that of the consignor or consignee, he added.
Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But Railways is required to carry invoice or delivery challan.
The council further decided to provide extra validity period for over dimensional cargo (ODC). If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transshipment or in case of circumstances of an exceptional nature.
Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill. Once the consignment is verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union Territory, unless and until, specific information for the same is received. In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods, he added.
Behera said the council could not decide on a simplified GST return filing. The task has ben handed over to a ministerial panel to chalk out a single page form which is simpler and evasion proof. The issue will be taken up in the next council meeting.
The provision for tax deduction at source (TDS) under section 51 of the CGST Act and collection of tax at source under section 52 of the CGST Act will remain suspended till June 30.