Rajasthan Govt. has notified e-way bill mechanism w.e.f. December 20, for inter-state movement of specified goods such as furniture, lubricants, electronic goods, tobacco, sanitary goods, iron & steel and readymade garments, where consignment value exceeds Rs. 50,000/-; Accordingly, every person who causes such movement must, before commencement, furnish information electronically in Part A of E-way Bill which includes recipient’s GSTIN, place of delivery, invoice / challan number & date, HSN Code and reason for transportation, and thereafter, the consignor / consignee may generate E-way Bill upon furnishing vehicle number in Part B; When goods are handed over to transporter for transportation by road, the registered person must furnish transporter’s details in Part B, and upon generation of E-way Bill, unique E-way Bill number (EBN) shall be made available to supplier, recipient and transporter.
Prescribes validity period for E-way Bills on the basis of distance of transportation, while stating that registered supplier can utilize information furnished in Part A therein to furnish details in Form GSTR-1; Where goods are either not transported or are not transported as per details furnished, E-way Bill may be cancelled electronically within 24 hours of generation but no cancellation will be permitted if it has been verified in transit, moreover, instances of non-compliance with Notification or furnishing incorrect or incomplete information may cause detention or seizure or penalty u/s 129 of Rajasthan GST Act 2017.
The Full notification issue by Rajasthan Govt. can be accessed here: http://www.a2ztaxcorp.com/wp-content/uploads/2017/12/Rajsthan-E-way.pdf