How the Delay in E-Way Bill Notification Affected State Governments and Businesses

As we know, the Central Government notified the GST Act and rules made thereunder with effect from 1st July 2017. However, two chapters (Registration and Composite Levy) were notified earlier, with effect from 22nd June 2017. All the rules are effective as of the date, but there was a rule (i.e., rule 138) which talked about the e-way bill. However, it was incomplete. The Government was supposed to notify e-way bills carrying any consignment of goods by the end of October 2017. Due to this delay, many State Governments notified their own e-way bills until the Central Government notified a common one for all states.

After a long wait, the Central Government finally notified e-way bills on 30th August 2017 via Central Goods and Services Tax (Sixth Amendment) Rules, 2017.