Notification No. 15/2018 – Central Tax Explained

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Notification No. 15/2018 – Central Tax: Notifies the date from which E-Way Bill Rules shall come into force.

[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 appoints the 1^st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7^th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7^th March, 2018, shall come into force.

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

📚 Frequently Asked Questions (FAQs): Notification No. 15/2018 – Central Tax

Q1: What is Notification No. 15/2018 – Central Tax?

Answer:
It is a GST notification issued on 23 March 2018 that notified 1 April 2018 as the effective date for the E-Way Bill rules.

Q2: From which date did E-Way Bill become mandatory?

Answer:
E-Way Bill rules came into force from 1 April 2018. 15

Q3: Under which section was this notification issued?

Answer:
It was issued under Section 164 of the CGST Act, which allows the government to make and implement rules. 15

Q4: What is the threshold limit for generating an E-Way Bill?

Answer:
Generally, an E-Way Bill is required when the consignment value exceeds ₹50,000.

Q5: Who needs to generate the E-Way Bill?

Answer:
It can be generated by:
Supplier
Recipient
Transporter (if authorised)

Q6: Is E-Way Bill required for intra-state movement?

Answer:
Yes, depending on state-specific notifications and thresholds.

Q7: What happens if goods are transported without an E-Way Bill?

Answer:
Authorities may:
Detain the goods and vehicle
Impose penalties
Initiate legal action

Q8: How long is an E-Way Bill valid?

Answer:
Validity depends on distance:
Up to 200 km: 1 day
Additional 200 km: +1 day

Q9: Can an E-Way Bill be cancelled?

Answer:
Yes, it can be cancelled within 24 hours if not used.

Q10: Is E-Way Bill required for job work?

Answer:
Yes, if the consignment value exceeds the prescribed limit.

Q11: Do small businesses need to follow E-Way Bill rules?

Answer:
Yes, if they are registered under GST and the consignment value exceeds the threshold.
For registration help:
GST Registration: https://finodha.in/online-gst-registration/

Q12: Is an E-Way Bill required for stock transfers?

Answer:
Yes, if the value exceeds ₹50,000, even if it is not a sale.

Q13: What documents must accompany goods in transit?

Answer:
Tax invoice or delivery challan
E-Way Bill number or printout

Q14: Where can I get help with E-Way Bill and GST compliance?

Answer:
You can consult experts here:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/

Q15: Is E-Way Bill linked with GST returns?

Answer:
Yes. The details of outward supplies reported in GSTR-1 should match E-Way Bill data.

Conclusion

Notification No. 15/2018 – Central Tax officially brought the E-Way Bill system into force from 1 April 2018, marking a major step toward digital compliance and better tracking of goods movement under GST. Businesses must ensure proper E-Way Bill generation to avoid penalties and operational delays.