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INDIA: E-Waybill Clarifications and Amendments Issued Prior to 1 April Implementation

With the proposed movement of any goods valued at INR50,000 (US$776) or above over a distance of 10km or more having to be pre-registered online, a number of clarifications have been issued regarding the documentation required. Specifically, when generating an electronic waybill (e-bill), businesses need only to take into account the value of taxable items. In cases where a sales invoice covers both taxable and tax-exempt items, only the value of the taxable items should be accounted for when determining whether the goods require an e-bill.

In other changes, the details of any vehicle used to transport such goods will not be required for movements of up to 50km provided such transportation does not cross any state boundaries. In the case of the intra-state movement of goods, the e-bill requirement can be waived even if the aggregate value of the transported items exceed INR50,000 as long as the value of individual consignments remain within that limit. Furthermore, e-bills will now be valid until midnight on the day immediately following their date of issue instead of the previous limit of 24 hours for the first 100km of any transported distance.

The new e-waybill rule will take effect from 1 April 2018. For further details, see INDIA: New e-Waybill Requirement Waived for Transportation of Overseas Cargo Prior to Customs Clearance.

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