Important Keyword: Notification 11/2018, E-Way Bill postponed, rescission of notification 74/2017, GST notification February 2018, Section 164 CGST, E-Way Bill implementation delay, CGST notification 11/2018, GST compliance updates,
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[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 2nd February, 2018
Notification No. 11/2018 – Central Tax: Seeks to postpone the coming into force of the e-way bill rules.
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2017 – Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601 (E), dated the 29th December, 2017.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 11/2018 – Central Tax
Q1: What is Notification No. 11/2018 – Central Tax?
Answer:
It is a GST notification issued on 2 February 2018 that postponed the E-Way Bill rules by rescinding Notification 74/2017.
Q2: Which notification was rescinded by Notification 11/2018?
Answer:
Notification No. 74/2017 – Central Tax dated 29 December 2017 was rescinded. 11
Q3: Why were the E-Way Bill rules postponed?
Answer:
Due to technical issues and system overload during the initial rollout.
Q4: Under which section was this notification issued?
Answer:
It was issued under Section 164 of the CGST Act. 11
Q5: Did businesses need to generate E-Way Bills after this notification?
Answer:
No. The requirement was postponed until a new implementation date was notified.
Q6: Were past actions under Notification 74/2017 affected?
Answer:
No. Past actions remained valid. 11
Q7: When was the E-Way Bill system finally implemented?
Answer:
It was later implemented from 1 April 2018 through subsequent notifications.
Q8: What is the purpose of an E-Way Bill?
Answer:
It is used to track movement of goods and prevent tax evasion.
Q9: Is the E-Way Bill system still in force today?
Answer:
Yes. It is now a mandatory compliance requirement for movement of goods above prescribed limits.
Q10: What happens if goods are transported without an E-Way Bill today?
Answer:
Authorities may:
Detain the goods
Impose penalties
Initiate legal proceedings
Q11: Does this notification apply to all taxpayers?
Answer:
Yes. It affected all businesses that were expected to comply with E-Way Bill rules at that time.
Q12: Can GST notifications be postponed or changed frequently?
Answer:
Yes. The government issues amendments and rescissions to address practical issues.
Q13: Where can I get help with E-Way Bill compliance?
Answer:
You can consult experts here:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/
Q14: How can I register for GST?
Answer:
You can register online here:
GST Registration: https://finodha.in/online-gst-registration/
Q15: Why should businesses track GST notifications?
Answer:
Because:
Rules change frequently.
Compliance requirements evolve.
Missing updates may lead to penalties.
Conclusion
Notification No. 11/2018 – Central Tax temporarily postponed the E-Way Bill system by rescinding Notification 74/2017. This step provided relief to businesses facing technical difficulties and ensured a smoother implementation later in April 2018.
Download PDF: Notification No. 11/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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