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Intra-state e-way bill to be rolled out in Kerala, Gujarat and 3 other states from Sunday

Intra-state e-way bill to be rolled out in Kerala, Gujarat and 3 other states

The government has decided to implement generation of e-way bill for intra-state movement of goods in five states — Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh — from April 15.

Generating an e-way bill for inter-state movement of goods was made mandatory from April 1.

E-way or electronic way bill system under the Goods and Services Tax (GST) regime promises to enable faster movement of goods through a seamless portal-driven payment system, without lorries having to wait at state borders.

The implementation of the mechanism is crucial as the government believes it to be a key measure to plug revenue leakages.

“With the roll-out of e-way bill system in these states, it is expected that trade and industry will be further facilitated in so far as the transport of goods is concerned, thereby eventually paving the way for a nation-wide single e-way bill system,” the government said in a statement.

Traders, industries and transporters in these states can enroll on the portal -https://www.ewaybillgst.gov.in.

For intra-state movement of goods, Karnataka was the first state to operationalise the e-way bill system when it did so on April 1.

Technical glitches had resulted in an abortion of the e-way bill system’s full-fledged launch on February 1. The government hopes that its introduction will enable tax authorities to track the inter-state and intra-state movement of goods, thus preventing any possible tax evasion.

The second attempt towards the mandatory implementation of inter-state e-way bill from April 1 has remained smooth and glitch-free. Till April 9, more than 63 lakh bills had already been generated.

Last month, the GST Council, headed by Finance Minister Arun Jaitley, had decided that state-wise implementation of the e-way bill system will be done on a weekly basis or in a phased manner.

“States have been divided into four categories. State-wise implementation of e-way bill will be done on a weekly basis (after April 7). Will try to implement it in all the states by end of April,” Jaitley had said.

New ITR form seeks salary break-up, more disclosures from taxpayers

New ITR form seeks salary break-up, more disclosures from taxpayers

By Tinesh Bhasin |

New ITR forms seek more disclosures
The new Income Tax Return (ITR) forms released for the assessment year 2018-19 seek more details from taxpayers than they did in the previous years. Overall, there are over 25 key changes compared to last year across all the forms meant for individuals, businesses and other assessees.
Most of these changes require taxpayers to give the break-up of information provided or other details that help the income tax department to reconcile the transactions that taxpayers report. “It is apparent that the new ITR forms have shifted the entire onus on the taxpayers to prove their claim for deductions, expenses or exemptions,” says Naveen Wadhwa, general manager, Taxmann.com.
Provide break-up of salary: Those with income from salary, one house property and other sources (like interest) use the most basic one-page ITR-1 or Sahaj form. In the last assessment year, around 30 million taxpayers used this form. The form now seeks additional details of salary. The taxpayer first needs to fill up salary amount excluding allowances, perquisites, and so on. Then, provide details pertaining to perquisites, allowances, ‘profit in lieu of salary’, etc. Up to last year, an assessee was required to mention only the taxable figure of salary. The same goes for income from house property. The form now wants the taxpayer to provide the break-up of gross rent received, tax paid to local authorities, etc.
Wadhwa points out that taxpayers now need to give specific details in case of capital gains too. The new ITR forms have specific columns to report each capital gain exemption separately. Details of each capital gains exemption under Sections 54, 54B, 54EC, 54EE, 54F, 54GB and 115F need to be reported in its applicable column now. A taxpayer availing these capital gains exemptions needs to mention the date of transfer of original capital asset which was missing in earlier ITR forms.
The Budget had also introduced penalties on late filing of tax returns. If the return is furnished after the due date (July 31) but before December 31, the penalty is Rs 5,000 and Rs 10,000 after that. Tax experts believe that the income-tax software will not allow assessees to start filing their returns unless they pay the penalty first. Relevant changes have been included in the new ITR forms wherein a new row is added to enable the taxpayer to fill the details of late filing fees.
Unlike last year, non-residents cannot use the ITR-I. “The ITR-1 form is not applicable to non-residents and not ordinarily residents, who would now have to file their tax returns in the ITR-2 form. Non-residents can seek a refund in a foreign bank account by providing details of one foreign bank account,” says Amarpal Chadha, tax partner and India mobility leader, EY India. Earlier, the forms didn’t distinguish taxpayers based on their residency.
Tax experts say that the assessment of returns is done through computers. The authorities are, therefore, seeking additional data across different forms to reconcile different transactions to ensure better compliance.
ITR 4 seeks more disclosure: The presumptive taxation scheme – meant for small businesses such as freelancers and shop owners and for professionals such as doctors – does not require the taxpayer to maintain books of accounts or get their financials audited. The assessees can pay a percentage of their total turnover as the tax. The old ITR-4 sought only four details — total creditor and debtors, total stock-in-trade, and cash balance. But the new form asks for more financial details of the business such as the amount of secured and unsecured loans, advances, fixed assets, capital account and so on. Tax experts say that the details sought essentially requires the person to maintain balance sheet to report the information asked.
These details are essentially sought after the implementation of Goods and Services Tax (GST). The business owner also needs to provide GST number of the assessee and the amount of turnover based on the GST return filed. Earlier, business owners reported a different turnover for income tax and other indirect taxes based on their convenience. The details disclosed in the ITR can now be crossed-checked with the GST filing.
Chadha also points out that the newly notified ITR-2 form is no longer applicable for individuals who have profits and gains from any business or profession. The assessee now needs to use ITR-3 to file the return. Until last year, a partner was allowed to file the return using ITR-2.
Reference for employee stock options: The government had made changes to the taxation of employee stock option plan in an unlisted firm in the previous year’s Budget. The amendments are applicable from this assessment year. The new provisions state that if unlisted shares are transferred at a price which is lower than its fair market value (FMV), it would still be taxed at the FMV that a merchant banker or a chartered accountant calculates.
While filing the return, employees will need to obtain valuation report in case of sale of unlisted shares to ensure that they correctly report the capital gains or loss. The ITR form also asks for the detailed break-up of such transaction.
GST details in income tax now: The ITR-6 meant for businesses now seeks many details about GST transactions. A company needs to disclose transactions in exempt goods or services, transactions with composite suppliers, transactions with registered entities and total sum paid to them and even those with unregistered entities. Business owners need to ensure that their GST returns filed matches with the details provided with those provided in the income tax form.

शताब्दी-राजधानी के खाने में 18 फीसद वसूला जा रहा है GST

शताब्दी-राजधानी के खाने में 18 फीसद वसूला जा रहा है GST
Thu Apr 05 10:31:06 IST 2018

नई दिल्ली (दीपक बहल)। रेल मंत्री पीयूष गोयल ने पिछले दिनों ट्रेन और स्टेशन पर खानपान में यात्रियों से अवैध वसूली रोकने के लिए बिल अनिवार्य कर दिया। इस आदेश के बाद वस्तु एवं सेवा कर (जीएसटी) में रेलवे का खेल सामने आ गया। स्टेशन पर खानपान में जहां पांच फीसद जीएसटी वसूला जा रहा है, वहीं इसी खाने पर ट्रेन में 18 फीसद टैक्स लिया जा रहा है।

शताब्दी-राजधानी में तो टिकट में ही यात्रियों से 18 फीसद जीएसटी लिया जा रहा है, जबकि अन्य ट्रेनों में भी 18 फीसद जीएसटी लिया जाता है। हालांकि, स्टेशन पर पहले जीएसटी 12 फीसद था, जिसे घटाकर पांच फीसद कर दिया गया। रेलवे बोर्ड ने सकरुलर नंबर 44-2017 को 29 जून 2017 को जारी किया था। इस सकरुलर के मुताबिक एक जुलाई से 18 फीसद जीएसटी लेने का आदेश जारी किया गया। यह भी स्पष्ट किया गया कि शताब्दी-राजधानी व दुरंतो के टिकट किराये में ही जीएसटी जुड़ा होगा।

इसको सर्विसदाता केटरर वापस ले सकेगा। पेंट्री कार पर भी यही व्यवस्था है, जहां यात्री से नकद भुगतान लिया जाता है। इस मामले में अंबाला के डीआरएम दिनेश चंद्र शर्मा ने कहा कि स्टडी करने पर ही इस मामले में कुछ बता सकते हैं। रेलवे ने सर्कुलर नंबर 79 के तहत आदेश जारी किया, जिसमें जीएसटी 12 फीसद से घटाकर पांच फीसद कर दिया गया। हालांकि, स्टेशन व ट्रेनों पर जीएसटी कितने फीसद लिया जा रहा है इस बात से यात्री बेखबर हैं।

फाइव स्टार होदल में 18 फीसद जीएसटी

फाइव स्टार होटल जिसमें रेस्टोरेंट व कमरे का किराया 7500 रुपये हो वहां पर ही 18 फीसद जीएसटी वसूला जाता है। ट्रेनों में मोबाइल कैटरिंग के नाम से 18 फीसद जीएसटी लिया जा रहा है।

Due Dates during the month of April 2018

Due Dates during the month of April 2018

1. 10-04-2018- Due date for filing GSTR -1 for the month of February 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.5 Crore.
2. 14-04-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA/194IB in the month of Feb 2018
3. 15-04-2018- PF & ESI Payment for m/o March 2018.
4. 18-04-2018 – Due date of GSTR-4 (filed by Composite dealer) for the period of Jan 2018 to March 2018
5. 20-04-2018- GSTR-3B (GST Monthly Summery) for the Month of March 2018
6. 30-04-2018- Due date for filing GSTR -1 for the quarter ending March 2018 – Applicable for taxpayers with Annual Aggregate turnover upto 1.5 Crore
7. 30-04-2018- Due date for deposit of tax deducted/collected at source for the month of March 2018
8. 30-04-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194IA/194-IB in m/o March 18
9. 30-04-2018- Due date for uploading declarations received in Form 15G/15H during the period Jan to March 2018

Govt sets up grievance redress mechanism for tech glitches on GST portal

Govt sets up grievance redress mechanism for tech glitches on GST portal

By IANS | New Delhi | Last Updated at April 04 2018

The government on Wednesday said it had set up a grievance redressal mechanism to address difficulties faced by taxpayers due to technical glitches on the Goods and Services Tax portal.

Under the new mechanism, if any taxpayer was unable to file any form or return due to a technical glitch by the due date, he or she would be allowed to do so within a stipulated time period.

In case any taxpayers could not complete the process of filing TRAN-1 (transitional credit form) in time due to the IT glitch, he or she would be allowed to complete the process by April 30.

The filing of GSTR 3B return for such TRAN-1 will have to be completed by May 31, the Finance Ministry said.

It added that the Goods and Services Tax (GST) Council has delegated powers to an IT-Grievance Redressal Committee to approve and recommend steps to be taken to redress the grievances and provide relief to the taxpayers.

The taxpayers would have to approach field officers/nodal officers where there was a demonstrable glitch on the common portal due to which the due process could not be completed.

“The IT Grievance Redressal Committee shall examine and approve the solutions as may be necessary for an identified issue,” an official statement said.

The relief could be in the nature of allowing filing of any form or return, or amending any form or return already filed, it said.

“The decision relating to filing of TRAN-1 will benefit 17,573 taxpayers who will consequently be able to avail of Rs 25.82 billion as Central GST credit and Rs 11.12 billion as State GST credit,” the statement said.

Composition GST rate

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2018- Central Tax
New Delhi,

the 1
st January, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.8/2017- Central Tax, dated the 27
th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27
th
June, 2017, namely:-
In the said notification, in the opening paragraph, –
(a) in clause (i), for the words “one per cent.”, the words “half per cent.” shall be
substituted;
(b) in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent.
of the turnover of taxable supplies of goods” shall be substituted.

[F. No. 354/320/2017- TRU]
(Ruchi Bisht)
Under Secretary to Government of India
Note: – The principal notification No.8/2017-Central Tax, dated the 27
th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 647(E), dated the 27
th June, 2017 and last amended by Notification No.
46/2017-Central Tax, dated 13th October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1287 (E), dated the 13th
October, 2017.

Have you missed filing tax return for previous year (FY 2016-17)? Here’s what you should do

Have you missed filing tax return for previous year (FY 2016-17)? Here’s what you should do

MoneyControl • Apr 03, 2018 12:57 PM IST
By Navneet Dubey

Navneet Dubey
Moneycontrol News

Individuals who are having income exceeding the basic tax exemption limit are mandatorily required to file their tax return, under the Income Tax Act. The due date to file tax return for the immediate past Financial Year was July 31 each year. However, tax return can also be filed after the above due date as “belated tax return”. However, the Finance Act, 2016, has stipulated that belated returns can be filed within one year from the end of relevant assessment year (AY) or the completion of the assessment, whichever is earlier. So, for the Financial Year (FY) 2016-17 (Assessment Year 2017-18), the due date for a belated return is March 31, 2018, which is just gone by now. What should you do if you have still not filed your returns for 2016-17 and what consequences you might face if returns have not been filed?

Alok Agrawal, Senior Director, Deloitte India and Milind Halgekar, Manager at Deloitte Haskins & Sells LLP listed out the following implications of not filing the ITR on time:

=> Interest of 1% on the balance tax payable for each month of delay in filing a tax return.

=> From FY 2017-18 onwards, in case return is not filed within the due date, a fee of Rs 5,000 is applicable and if it is delayed beyond December 31, of the relevant assessment year then it is Rs 10,000. However, this will be restricted to Rs 1000 in case of individuals with income up to Rs 500,000;

=> Assessee will lose the ability to carry forward any eligible losses;

=> Will also lose out on claiming a refund of any excess taxes paid and consequential interest;

=> In case of failure to file a tax return from FY 2016-17 onwards, a penalty of 50% of tax payable (as under-reported income) is applicable;

=> There may be penalties under the Black Money Act for an individual who is ordinarily resident and has/had foreign income/ asset;

=> In case of serious willful attempt to evade taxes, rigorous imprisonment may be considered by the tax authorities which may extend to 7 years;

Apart from the above, the tax return may also be required as documentary evidence for any application for visas or for loans, etc.

While one should endeavour to file a tax return within the due dates, the applicable taxes should definitely be deposited into government treasury along with applicable interest if the return has not been filed for any reason.

Such payment should be communicated to the jurisdictional tax officer by filing a letter along with tax paid challan. In an event where it is noticed by tax authorities that the individual has not filed the tax return, but applicable taxes are already paid by way of tax deduction at source, advance tax or self-assessment tax, Revenue Authorities may choose to not to levy penalty (as indicated earlier, fee for delay in filing tax returns from FY 2017-18 would still be applicable).

Agrawal said that there are certain types of income on which tax may not be deducted at source, e.g. interest from savings bank accounts. In such cases, one must remember to pay the applicable taxes and inform authorities. Also, in case you have paid excess tax and also have carry-forward of losses, it is possible to approach tax authorities with an application for condonation of delay, subject to certain conditions. “This can be possible only if robust documentation can be provided to support the tax payment claims and also to demonstrate that there was a reasonable cause due to which the return could not be filed within the due date,” he said.

GST E-Way Bill: It’s all about ‘Jugad’

GST E-Way Bill: It’s all about ‘Jugad’

While the e-way bill was still getting tested, most local brands were already trying ways to avoid getting registered on the portal.

The last two days of the e-way bill implementation under the Goods and Services Tax (GST) regime, has been uneventful, with over 11.18 lakh tax payers known to have registered on the online e-way bill portal till date. Gone are the days when one would see long queues of trucks outside of state borders to pay local taxes. Now there is a portal-driven payment system, which promises to not only make lives of the transporters easier, but will also help the tax authorities to efficiently track movement of goods both inter-state as well as intra-state.

So, does the implementation of the e-way bill mean an end to tax-evasion?

Well, the 11.18 lakh tax payers that have registered themselves in the e-way bill portal are largely unorganised businesses, which are used to paying taxes. But if you travel to smaller markets across the country, you will comes across thousands of local businesses which are extremely successful, but have never ever paid any taxes whatsoever. While one would logically imagine that these unorganised brands or businesses would get wiped out in the GST era, the Indian ‘jugaad’ mentality helps them tide over every conceivable tax related challenge.

Indore, the business hub of Madhya Pradesh, is well known for its local food brands. Walk into any roadside shop to buy a packet of ‘namkeen’, there would be the regular Lays and Bingo on the shop shelves, but in addition to that there will be a plethora of local namkeen brands such as Motu Patlu, Pet Pooja and All Is Well sharing shelf space. In most cases these local brands have more takers as they offer competitive pricing, more grammage of the product and also keep the retailer happier by offering higher margins. But none of these brands, says a local wholesaler, pay taxes. They don’t even do proper billing to avoid paying taxes.

When GST was first announced in July last year, many local brands panicked and went out of market for over a month, says a local retailer at Indore. But most of these brands are back now after finding loopholes in the system which they can capitalise upon.

Most of these brands have now started generating bills for 10-15 per cent of their products, but continue to sell majority in the unorganised way. “I don’t know for how long they will be able to do business this way, but none of the local brands are doing business in the organised way,” says a distributor of an established food brand, based in Indore.

While the e-way bill was still getting tested, most local brands were already trying ways to avoid getting registered on the portal. A reasonably well-known ‘namkeen’ brand, says this distributor, has started transporting its products on Volvo buses just to avoid paying taxes, while some are using milk men to distribute their products.

Similarly, a detergent maker in the town of Rau, in the outskirts of Indore, cribs that despite having a GST number, he isn’t able to do business the proper way as his raw material suppliers refuse to give him a bill. “Even the wholesalers refuse to buy my products if I insist on billing, since I am an extremely small manufacturer.”

So, does evading taxes or not doing business in the proper way actually give them higher profits. “Not really. There is hardly any difference, but people are just not used to paying taxes,” says this detergent manufacturer.

This practise of not doing bill-based transactions is rampant in larger cities too. Walk into Crawford Market, the wholesale market of Mumbai, traders are more than happy to do cash transactions without generating a bill. They insist on transacting without a bill and lure the consumer with the carrot that he/she won’t be charged GST if they don’t insist on a bill.

Will GST and the e-way bill succeed in getting these well entrenched local brands to come within the tax bracket? One has to wait and watch. As of now most local businesses are trying to find a way out.

धर्मेंद्र प्रधान बोले- जल्द ही पेट्रोल-डीजल आएंगे GST के दायरे में, दोनों हो जाएंगे सस्ते

धर्मेंद्र प्रधान बोले- जल्द ही पेट्रोल-डीजल आएंगे GST के दायरे में, दोनों हो जाएंगे सस्ते

नई दिल्ली
Updated मंगलवार, 3 अप्रैल 2018

डीजल की कीमत ऐतिहासिक रूप से शीर्ष स्तर पर पहुंचने और पेट्रोल की कीमत पांच वर्ष के उच्चतम स्तर पर चले जाने के बीच केंद्रीय पेट्रोलियम एवं प्राकृतिक गैस मंत्री धर्मेंद्र प्रधान ने कहा है कि सरकार की कोशिश जल्द ही इन्हें वस्तु एवं सेवा कर (जीएसटी) के दायरे में लाने की है। यदि ऐसा होता है, तो दोनों ईंधन अपने आप सस्ते हो जाएंगे। राष्ट्रीय राजधानी दिल्ली में भारत स्टेज (बीएस) छह मानक के पेट्रोल और डीजल की बिक्री शुरू करने के बाद संवाददाताओं से बातचीत में प्रधान ने कहा कि दोनों ईंधनों की कीमत बढ़ने पर सरकार भी उतनी ही चिंतित है, जितने ग्राहक। लेकिन इनकी कीमत कम करने के लिए तत्काल कुछ नहीं किया जा सकता है। लेकिन इन्हें जीएसटी के दायरे में लाने की कोशिश धीरे-धीरे रंग लाती दिखती है। उनके मुताबिक, इस विषय पर पहले जीएसटी परिषद कोई बात सुनने को तैयार नहीं था, लेकिन अब इस पर चर्चा की सहमति बढ़ रही है। उन्होंने कहा कि हमने अपील की है कि जीएसटी परिषद में इससे संबंधित प्रस्ताव लाकर इसे पारित कराया जाए। सरकार के लिए ग्राहकों का हित सर्वोपरि है, लेकिन उसे सभी पक्ष को देखना पड़ता है। पेट्रो ईंधन पर ज्यादा कर लगाना मजबूरी प्रधान का कहना है कि राज्यों को कल्याण के सौ काम करने पड़ते हैं और उनके पास संसाधनों की कमी होती है, इसलिए उसके लिए पेट्रो ईंधनों पर ज्यादा कर लगाकर राजस्व जुटाना पड़ रहा है। इसके लिए भी कोई भी उपाय ढूंढा जाएगा, ताकि ये ईंधन जीएसटी के दायरे में आ जाएं। उल्लेखनीय है कि इस समय पेट्रोल तथा डीजल समेत कुछ वस्तुओं को जीएसटी के दायरे से अलग रखा गया है। जीएसटी की सूची में किसी भी तब्दीली के लिए केंद्रीय वित्त मंत्री की अध्यक्षता वाली जीएसटी परिषद से इस आशय का प्रस्ताव पारित होना अनिवार्य है। कीमतें तय करने में सरकार की भूमिका नहीं प्रधान का कहना है कि घरेलू बाजार में पेट्रोल और डीजल की कीमतें तय करने में सरकार की कोई भूमिका नहीं है। पिछले साल जून से ही तेल विपणन करने वाली सरकारी कंपनियां इसे दैनिक आधार पर तय करती हैं। घरेलू बाजार में दोनों ईंधनों की कीमतें तय करने में अंतर्राष्ट्रीय बाजार की कीमतों को आधार बनाया जा रहा है। उनका कहना है कि पिछले कुछ दिनों से अंतर्राष्ट्रीय बाजार में कच्चे तेल का दाम 70 डॉलर के ऊपर चला गया है, इसलिए कीमतें बढ़ रही हैं। सोमवार को भी कीमतें बढ़ीं राष्ट्रीय राजधानी दिल्ली में सोमवार को पेट्रोल की कीमत एक दिन पहले के मुकाबले 10 पैसे बढ़कर 73.83 रुपये प्रति लीटर पर थी, जो 14 सितंबर, 2013 के बाद का सर्वाधिक स्तर है। उस समय पेट्रोल की कीमत 76.06 रुपये पर पहुंच गई थी। इसी तरह सोमवार को डीजल की कीमत भी 11 पैैसे प्रति लीटर चढ़कर प्रति लीटर 64.69 रुपये पर पहुंची, जो अब तक का सर्वाधिक स्तर है।

Inter-state e-way bill rolled out; only Karnataka to launch intra-state

Inter-state e-way bill rolled out; only Karnataka to launch intra-state
PTI |
Updated: Apr 1, 2018, 16:07 IST

PTI
HIGHLIGHTS
From today, businesses and transporters have to produce before a GST inspector e-way bill for moving goods worth over Rs 50,000 from one state to another
Karnataka is the only state which has implemented the e-way bill system for moving goods within the state
NEW DELHI: Nationwide electronic or e-way bill system for inter-state movement of goods has been rolled out on Sunday, with GSTN officials saying that the platform is working smoothly.
Karnataka is the only state which has implemented the e-way bill system for moving goods within the state. The state has been using the e-way bill platform since September last year for intra-state movement of goods.
From today, businesses and transporters have to produce before a GST inspector e-way bill for moving goods worth over Rs 50,000 from one state to another.

Official at the Goods and Services Tax Network (GSTN), the company which has developed the IT backbone for GST regime, said that the e-way bill platform been working smoothly and Karnataka is also generating e-way bill for intra-state movement of goods.
Touted as an anti-evasion measure which would help boost tax collections by clamping down on trade that currently happens on cash basis, the e-way bill provision of the goods and services tax (GST) was first introduced on February 1.
However, its implementation was put on hold after the system developed glitches in generating permits. With several states starting to generate intra-state e-way bills on the portal, the system developed a snag.

Since then, the platform has been made more robust, so that it can handle load of as many as 75 lakh inter-state e-way bills daily without any glitch. The system has been designed and developed by National Informatics Centre (NIC).
Till early last week, 11 lakh entities had registered on e-way bill portal.
This compares to 1.05 crore registered businesses under the GST and about 70 lakh filing monthly returns.
The GST Council, last month, had decided on a staggered rollout of the e-way bill starting with inter-state from April 1 and intra-state from April 15.