Eway Bill for Gold and precious stone movement in Kerala from 20.01.2025
Q1: When will the e-way bill requirement for gold and precious stones in Kerala come into effect?
A1: The e-way bill requirement for gold and precious stones in Kerala will come into effect on January 20, 2025. Refer Notification Eway Bill for intrastate movement of gold and precious stones in Kerala from 20.01.2025
Q2: What is the minimum consignment value for which an e-way bill is required for gold and precious stones in Kerala?
A2: An e-way bill is required for the intrastate movement of gold and precious stones in Kerala if the consignment value is not less than rupees ten lakhs.
Q3: What types of movements require an e-way bill for gold and precious stones in Kerala?
A3: E-way bills are required for the intrastate movement of gold and precious stones in the following scenarios:
- In relation to a supply
- For reasons other than supply
- Due to inward supply from an unregistered person
Q4: What form is used to generate the e-way bill?
A4: The information relating to the movement of gold and precious stones must be furnished electronically in Part A of FORM GST EWB-01 to generate the e-way bill.
Q5 for Whats types of Items Eway Bill needs to be generated ?
A5 Eway bill needs to be generated for Serial NO 4 and 5 of Rule 138(14) as follow
| Serial No. | Chapter | Description |
|---|---|---|
| 4. | 71 | Natural or cultured pearls and precious or semi-precious stones, precious metal and metals clad with precious metals. |
| 5. | 71 | Jewellery, goldsmiths’ and silversmiths’ wares and other articles (excepting Imitation Jewellery (7117)). |
Q6: Was there any delay in the implementation of this e-way bill requirement?
A6: Yes, the initial notification stated that the e-way bill requirement would come into effect on January 1, 2025. However, due to technical issues with the e-way bill generation portal, the implementation was delayed and subsequently rescheduled to January 20, 2025.
Based on rule 138F of the CGST Act and the provided notifications, here are some additional questions and answers regarding the e-way bill requirements for gold and precious stones in Kerala:
Q7: Does the e-way bill requirement for gold and precious stones apply to all states and union territories in India?
A7: No. The implementation of e-way bills for intrastate movement of gold and precious stones is at the discretion of each State or Union Territory. While Kerala has implemented this requirement, it may not be applicable in other states.
Q8: Can the Commissioner of State Tax specify a different consignment value threshold for e-way bill generation?
A8: Yes. The Commissioner of State Tax, in consultation with the jurisdictional Principal Chief Commissioner or Chief Commissioner of Central Tax, can notify a different consignment value threshold, but it cannot be lower than rupees two lakhs.
Q9: Who is responsible for furnishing the e-way bill information when goods are transported through an e-commerce operator or courier agency?
A9: In cases where goods are transported through an e-commerce operator or courier agency, the e-way bill information can be furnished by either the registered person or the e-commerce operator/courier agency.
Q10: Is it possible to cancel an e-way bill once it has been generated?
A10: Yes, an e-way bill can be cancelled electronically on the common portal within 24 hours of its generation, provided it has not been verified in transit.
Q11: Are there any exemptions from the e-way bill requirement for gold and precious stones?
A11: Yes, e-way bills are not required in certain situations, such as when goods are transported:
- From customs ports, airports, or land customs stations to an inland container depot or container freight station for customs clearance.
- Under customs bond or customs supervision/seal.