Port Blair, May 25: All traders are requested to take note that generating electronic way bill (e-way bill)before start of movements of goods of consignment value exceeding Rs.50,000/- within the Union Territory of A&N Islands has been made mandatory with effect from 25/05/2018.
E-way bill is an electronic document generated on e-way bill portal (www.ewaybillgst.gov.in) evidencing movement of goods. It can be generated either by the consignor or the consignee, or by the transporter. It has two Components-Part A comprises of details of Invoice and Part B comprises of transporter details.
E-way bill is not required if 1) goods are transported by a non-motorised conveyance, 2) for movement of LPG/ petroleum crude / alcohol, 3) used personal and household effects. (For complete list please refer to the Annexure to Rule 138 of CGST Rule 2017)
It may be noted that non-compliance with the e-way bill provisions may invite detention and seizure of both goods and conveyance, and penalty of Rs.10,000/- or equal amount of tax sought to be evaded, whichever is higher.
