Editor’s Note
This article clarifies recent changes to E-Way Bill requirements for goods under Chapter 71. While the voluntary generation option has been withdrawn nationally, mandatory compliance remains for intra-state movement within Kerala. Readers are advised to consult the official notifications for detailed implementation.
February 6, 2025
As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 are exempt from mandatory E-Way Bill (EWB) generation. While the National Informatics Centre (NIC) previously allowed voluntary EWB generation for these goods, this option has now been withdrawn. However, for intra-state movement in Kerala, EWB is mandatory as per Notification No.10/24-State Tax dated 27/12/24.
January 27, 2025
Kerala has introduced a new option for generating E-Way Bills (EWB) for gold (Chapter 71), excluding imitation jewellery (HSN 7117), for intrastate movement. Taxpayers can continue generating the E-way bill for imitation jewellery (HSN 7117) using the usual option in the EWB system. This update applies only to the movement within the state of Kerala.
Earlier, e-way bills were unnecessary for interstate or intrastate transit of gold, regardless of value. However, on 12th September 2022, the National Informatics Centre (NIC) introduced an update concerning the e-way bill generation for transporting gold and other precious stones under HSN Chapter 71. Further the GST Council in 2023 has recommended part-A of e-way bill for intra-state movement of gold and precious stones where the consignment value exceeds Rs. 2 lakh or any other limit notified by the respective states/Union Territories. CGST Rule 138F was notified to bring this into effect on 4th August 2023.
Following the guidelines set by the GST Council, the e-way bill requirement has been made mandatory for inter-state and intra-state movement of gold and other precious stones.
Furthermore, certain functionalities have been modified for e-way bills generated for the movement of gold, including:
- Part-B details of the e-way bill, which typically include transporter information and vehicle details, cannot be updated by default.
- There is no provision to update transporter information.
- There is no option to generate a consolidated e-way bill, which allows multiple consignments under a single e-way bill.
- An extension of e-way bill validity is permitted without the need to revise the Part-B details.
- There is no option to include multiple vehicles for a single e-way bill.
However, the facilities for cancelling and rejecting e-way bills remain the same for moving gold and precious stones.
Creating an e-way bill for gold remains the same as other e-way bills. However, taxpayers must not update it with Part-B vehicle/transporter details for safety reasons.
The details required to generate an e-way bill are as follows:
- GSTIN of the supplier dispatching the gold or precious stones within the state.
- GSTIN of the recipient to whom the gold or precious stones are being delivered within the state.
- The supplier and the recipient’s complete address, including the city, state, and PIN code.
- The unique identification number of the invoice related to the gold or precious stones consignment.