As the GST gets implemented on 1st July, the movement of goods consignments valued at Rs 50,000 and above will be commenced with the generation of e-way bill by every registered person who causes movement of goods. According to a notification issued by the office of the Commissioner of Taxes, Assam to the Superintendent of Taxes at all check points, the process of rules and format of e-way bill is under process by the GST Council and may take two to three more months for actual introduction. So what is the option now?
According to the notification of which G Plus managed to receive a copy, the tax department is working to design and implement an alternative model like ‘Inward Permit’ of GST to regulate the movement of goods during the initial transitional period till the e-way bill is introduced. The notification said that the departmental work is going on and it might take 5–7 days for smooth operation. Till 5th July, an alternative procedure is prescribed.
The alternative procedures
According to the notification the vehicle which will arrive at the check post on 1st July will be understood to have entered under VAT regime and therefore the tax officials will insist on the documents as prescribed under Rule 41 (9) of the Assam Value Added Tax rule, 2005 till the new procedure is prescribed under GST by the state government.
The notification said that in case the vehicle commences the movement with consignment and invoice under GST from 1st July, the tax officials at the check post will record the GSTIN numbers of consignors and consignees, name and style of business with address, invoice number, consignment note number, other documents if any and send the information to the jurisdictional officer for information and necessary action. For the movement of goods outside the state, the notification said that the check post officials will insist on TCC, dispatch notes, bill of sale as prescribed under the Assam VAT Act, if the consignment is carried under VAT regime.
The inter-state movements
The notification said that under GST regime, in inter-state movement, the check post officials will record GSTIN number, invoice copy, consignment note and send the details to the jurisdictional officer.
So the movement will not be affected if the GST regime is not implemented at the check posts, but shockingly the government should have at least been ready with the E-way bill format and other procedures as the GST will be implemented from 1st July.