Notification No. 74/2017 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 74/2017 – Central Tax: Notifies the date from which E-Way Bill Rules shall come into force

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 appoints the 1^st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 – Central Tax dated the 30^th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30^th August, 2017, shall come into force.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 74/2017 – Central Tax

Q1: What is Notification No. 74/2017 – Central Tax?

Answer:
It notified 1 February 2018 as the date from which certain E-Way Bill Rules came into force.

Q2: From when did E-Way Bill become effective?

Answer:
Legally from 1 February 2018; nationwide mandatory rollout from 1 April 2018.

Q3: Under which Act was this notification issued?

Answer:
Under Section 164 of the CGST Act, 2017.

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

Answer:
₹50,000 value of goods (with certain exceptions).

Q5: Is E-Way Bill required for intra-state supply?

Answer:
Yes, depending on state notifications and rules.

Q6: Who is responsible for generating E-Way Bill?

Answer:
Supplier, recipient, or transporter depending on transaction.

Q7: What happens if E-Way Bill is not generated?

Answer:
Goods may be detained and penalty equal to 100% tax may apply under Section 129.

Q8: Is E-Way Bill required for services?

Answer:
No, generally applicable only for movement of goods.

Q9: Can E-Way Bill be cancelled?

Answer:
Yes, within 24 hours if goods are not transported.

Q10: What is validity period of E-Way Bill?

Answer:
Based on distance:
1 day for every 200 km (approximate as per latest amendment).

Q11: Is E-Way Bill required for job work?

Answer:
Yes, even if value less than ₹50,000 in certain cases (inter-state job work).

Q12: How to generate E-Way Bill?

Answer:
Through:
E-Way Bill portal
GST portal integration
API integration

Q13: What documents required during transit?

Answer:
Invoice
E-Way Bill copy or EBN number

Q14: Does E-Way Bill apply to exempt goods?

Answer:
Not required for goods listed as exempt under Rule 138.

Q15: How can businesses ensure E-Way Bill compliance?

Answer:
Maintain proper invoicing and integrate accounting system with E-Way Bill portal.
👉 File GST returns properly with Finodha:
https://finodha.in/gst-return-filing/