The e-way bill for the inter-state transfer of goods was rolled out on April 1st, and the GST Council was looking forward to rolling out the intra-state e-way bill in a staggered manner. The intra-state e-way bill requirement has been launched in five states in India on 15 April 2018. The bill is functional in the states of Gujarat, Kerala, Uttar Pradesh, Andhra Pradesh, and Telangana.
Around 2.4 lakh e-way bills were generated from midnight till around 5 p.m. on the 15th. This included both inter-state and intra-state bills. This has been compared to the generation of the e-way bills on April 1st. After the rollout of the inter-state e-way bill facility, around 2.59 lakh bills were generated within the first 24 hours.
It should be noted that Gujarat has mandated the e-way bill for intra-state transfer of goods for only a specific list of 19 items. This includes oil cakes, edible oil, iron and steel, ceramic tiles, gutkha, processed tobacco, cement, cigarette, tea, timber products, granite, and marble. This information was communicated through a notification from the Gujarat State Tax Commissioner.
Between April 1st and 15th, around 91 lakh e-way bills have been generated on the system. Karnataka was the only state in the country that had the intra-state e-way bill facility implemented along with the inter-state e-way bill on 1 April 2018.
The system of e-way bill generation was first introduced on February 1st, and it was expected to be an anti-evasion measure that clamps down trade involving cash dealings. The system was also expected to boost the overall tax collections in the country. But the launch was put on hold after some glitches were spotted in the permit generation process. It was also observed that the generation of intra-state e-way bills was leading to a snag in the system.
The system was made more robust following that, and now it is capable of handling as many as 75 lakh inter-state e-way bills on a daily basis without any issues.