Notification No. 09/2018 – Central Tax Explained

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Notification No. 09/2018 – Central Tax: Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website

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 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 - Central Tax dated 19^th June, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19^th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Explanation.-

For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and

For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.

2. This notification shall be deemed to have come into force with effect from the 16^th day of January, 2018.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Note:- The principal notification No.4/2017-Central Tax, dated the 19^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19^th June, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 09/2018 – Central Tax

Q1: What is Notification No. 09/2018 – Central Tax?

Answer:
It is a GST notification that officially notified the e-way bill portal and replaced Notification No. 4/2017. It also confirmed the official GST portal used for registration, return filing, and tax payments. 09

Q2: Which portal was notified for e-way bill generation?

Answer:
The notification officially notified www.ewaybillgst.gov.in as the portal for generating e-way bills. 09

Q3: What is the purpose of this notification?

Answer:
The purpose was to:
Provide legal backing to the e-way bill portal
Replace the earlier notification
Standardize GST and e-way bill processes across India

Q4: Under which section was this notification issued?

Answer:
It was issued under Section 146 of the CGST Act, 2017, which empowers the government to notify a common GST portal. 09

Q5: From which date did Notification 09/2018 come into force?

Answer:
It is deemed to have come into force from 16 January 2018. 09

Q6: Does this notification affect GST registration?

Answer:
Yes. It confirms www.gst.gov.in as the official portal for GST registration, returns, and tax payments. 09
If you need help, start GST registration here:
https://finodha.in/online-gst-registration/

Q7: What happens if a business generates an e-way bill on any other portal?

Answer:
E-way bills must be generated only on the official portal notified by the government. Using unofficial systems may result in:
Invalid e-way bills
Penalties
Goods detention

Q8: What is the connection between this notification and Rule 138?

Answer:
Rule 138 of CGST Rules requires e-way bills for movement of goods.
Notification No. 09/2018 specifies the official portal for generating those e-way bills.
So, the rule creates the requirement, and the notification provides the official platform.

Q9: Is the e-way bill required for all goods movement?

Answer:
No. It is required when:
Consignment value exceeds ₹50,000
Movement is for supply, return, or job work
Some goods are exempted under Rule 138(14).

Q10: Who manages the GST and e-way bill portals?

Answer:
GST portal: Managed by GST Network (GSTN)
E-way bill portal: Managed by National Informatics Centre (NIC) 09

Q11: Can transporters generate e-way bills?

Answer:
Yes. If the supplier or recipient does not generate the e-way bill, the transporter can generate it using the transporter ID.

Q12: What penalty applies for not generating an e-way bill?

Answer:
Under Section 129 of the CGST Act:
Goods may be detained
Penalty equal to tax amount may apply

Q13: Is e-way bill required for intra-state movement?

Answer:
Yes, if:
State rules require it
Consignment value exceeds ₹50,000
Rules may vary by state notifications.

Q14: Can e-way bills be generated through APIs or software?

Answer:
Yes. Large taxpayers and transporters can use:
API integration
Bulk generation tools
But all systems connect to the official e-way bill portal notified under this notification.

Q15: How can businesses ensure proper GST and e-way bill compliance?

Answer:
Businesses should:
File GST returns on time
Generate e-way bills correctly
Maintain proper invoices and documents
Get expert help from:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/

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