e-way bill in Karnataka under GST

For the information of suppliers of taxable

Goods under the Karnataka Goods and Services tax Act

With the implementation of Goods and Services Tax in India with effect from 1^st July 2017, Commercial Tax check posts in the state have been abolished to facilitate unhindered movement of Goods vehicles. In order to facilitate speedy movement of goods vehicles, ‘e-way bill’ has been introduced

Features of ‘e-way bill’

• ‘e-way bill’ should be used for movement of 41 notified commodities. Important commodities are- arecanut, automobile part, bitumen, cardamom, cashew, cement, cement-concrete blocks, chemical of all kinds, dry fruits, edible oils, electtrical goods, electronic goods, furniture, granite/marble blocks,hardware, iron & steel, tobacco products, machinery, paints, paper, pepper, ready mic concrete, ready made garments, clothing accessories,rubber, sanitary fittings, tea, timber, etc. the list given above is only indicative. For the complete list, department website can be visited.
• Its can be generated from the website http://vat.kar.nic.in with the same ‘username’ and ‘password’ as already provided the VAT regime.
• The taxpayers who are registers under the Goods and Services tax directly from GSTN shall obtain ‘username’ and ‘password’ from the concerned local Goods and services Tax Officer or Sub Goods and Services Tax Officer.
• If GSTIN is not available, the Tin issued under VAT may be used for generation of ‘e-way bill’.
• ‘e-way bill’ is mandatory for transportation of goods valued exceeding Rs.50,000/- for all outward and inward supplies including inward supplies into the State from outside.
• ‘e-way bill’ can also be used for the transportation of commodities other than those notified and as well as for consignments with value less then Rs.50,000/-.
• The validity of ‘e-way bill’ depends on the distance to be covered by the goods vehicle. For details, please see notification on department website.
• For transportation of goods within the limits on a revenue district, other than as a result of supply or job work, but for the purpose like weighment, transfer to or from depot or go down, etc., ‘e-way bill’ is not mandatory. In such cases, a self- printed delivery challan shall be used as prescribed under Rule 55 of the Karnataka Goods and Services Tax Rules.
• With the introduction of Goods and Services Tax, the entire nation has become one common market. therefore, for movement of goods from one state, passing through the state of Karnataka, transit pass shall not be required.
• For generating bulk ‘e-way bill’ a convert for EXCEL to XML utility is being provided. A facility to generate bulk ‘e-way bill’ through web services is also being provided.

For details please visit our website:

http://ctax.kar.nic.in or http://gst.kar.nic.in

Ritvik Pandey

Commissioner of Commercial taxes

Karnataka