India: GST Implementation – Abolition Of Check Posts And Alternative Waybill Requirements

With the implementation of GST and in order to smoothen the transportation of goods for interstate transactions, 20 States and 2 Union territories have abolished the check post system, while 8 states are in the process of abolishing their check post systems.

It was provided in the e-Waybill Rules that until such time the rules are finalised, individual states may specify, by way of notification, the documents that the person in charge of carrying any consignment of goods shall carry while the goods are in movement or in-transit storage.

In light of these developments, following are the key, state-wise requirements for making interstate movement of goods.

Details of all-India road permits/e-Waybills for incoming or outgoing movements of goods from different states and union territories

SKP's comments

• In view of the rapid developments on the waybill requirements, it is necessary that the businesses track the state wise updates to ensure that the inter-state movement is not affected.
• Given the inherent confusion prevalent in the initial stages of the GST launch, the government needs to prescribe standardised waybills requirements.

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