Advisory on E-way Bill Generation for Goods Under Chapter 71

Subject: Clarification on E-Way Bill Requirement for Goods under Chapter 71

Rule 138(14) of the Central Goods and Services Tax (CGST) Rules, 2017, read with its Annexure Sr. Nos. 4 & 5, states that goods covered under Chapter 71 viz., Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal, Jewellery, goldsmiths’, and silversmiths’ articles, except those classified under HSN 7117 (Imitation Jewellery), are exempt from the mandatory requirement of generating an E-Way Bill.

Pursuant to the introduction of the E-Way Bill (EWB) for goods classified under Chapter 71, excluding HSN 7117 (Imitation Jewellery), in the state of Kerala for intra-state movement, the National Informatics Centre (NIC) has provided an option to generate EWBs for goods covered under Chapter 71 except 7117 under the category “EWB for Gold” on the EWB portal.

User Guide for ENR-03 Enrollment

Accessing ENR-03:

a) As per the notification, an Unregistered Person (URP)can enrol using Form ENR-03.

b) The option is available under the “Registration”tab in the main menu of the EWB portal.

  • Filling Out the ENR-03 Form:

a) Upon selecting the option, the Enrollment screen will be displayed.

b) The applicant must select their Stateand enter their PAN details, which will be verified.

c)The type of Enrollment must be selected, and address details must be provided.

d)A mobile number must be entered, which will be verified via OTP.

  • Creating Login Credentials:

a) The user must create a username, check its availability, and set a passwordbefore submitting the details.

b) Upon successful submission, a 15-character Enrollment IDwill be generated, and an acknowledgement will be displayed.

c)This Enrollment ID can be used for generating e-Way Bills in place of a GSTIN.

Want to know more, click here-  https://uja.in/blog/indirect-tax/advisory-on-e-way-bill-generation-for-goods-under-chapter-71/

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