ewaybill kerala for gold

New Update: E-Way Bill for Gold Introduced in Kerala

GST-Other States

Date: January 27, 2025
The Goods and Services Tax (GST) portal has introduced a new option for generating E-Way Bills (EWB) specifically for gold. This feature, effective January 20, 2025, streamlines the compliance process for gold transportation within Kerala.

Key Highlights of the Current Update:

  1. Scope of Coverage:
    • The “EWB for gold” option applies to goods classified under Chapter 71, excluding imitation jewelry (HSN 7117).
    • This feature is applicable only for intrastate movements within Kerala.
  2. Handling Imitation Jewelry (HSN 7117):
    • Taxpayers can continue using the standard EWB system for goods under this category.

This update ensures efficient management of gold transportation and compliance with state-specific tax regulations.

How to Generate e way Bill in GST Portal – Step by Step Guide


Background: Previous Updates on EWB for Gold in Kerala

Earlier, Kerala mandated the use of e-way bills for transporting gold consignments valued above ₹10 lakh starting January 1, 2025. This measure aimed to enhance transparency and curb tax evasion in the gold trade.

The latest update builds on this by introducing a dedicated feature in the EWB system for gold (excluding imitation jewelry). This reflects the state’s commitment to better regulate the gold industry and ensure adherence to tax laws.

What are the GST rules for E-way bill Related to Gold?

The GST rules for the E-Way Bill (EWB) related to gold in India are specific due to the high value and sensitive nature of the commodity. Here are the key details:

1. Applicability

  • Goods Covered: Gold (including jewelry, coins, and bullion) classified under Chapter 71 of the HSN code, excluding imitation jewelry (HSN 7117).
  • Threshold Value: The EWB requirement applies to gold consignments valued at ₹2 lakh or more (this may vary by state).
  • Intrastate Movement: Certain states like Kerala have made the EWB mandatory for intrastate gold transport, while other states may have specific guidelines.

2. Key Features

  • Special EWB Option: A separate feature is available on the EWB portal specifically for generating e-way bills for gold.
  • Reduced Information: Unlike other goods, gold e-way bills typically require fewer details to maintain confidentiality.

3. State-Specific Rules

  • States like Kerala have stricter rules to curb tax evasion in the gold trade. For example:
    • Mandatory e-way bill for gold consignments over ₹10 lakh was introduced on January 1, 2025.
    • A special option for “EWB for gold” became available from January 20, 2025, for goods under Chapter 71.

4. E-Way Bill Not Required

  • For personal transportation of gold, provided it is not a business transaction.
  • If the consignment value is below the prescribed threshold (₹2 lakh or ₹10 lakh as per state rules).
  • For movements not covered under taxable supply, such as gifts or personal transfers.

5. Penalties for Non-Compliance

  • Transporting gold without a valid e-way bill may result in penalties or seizure of goods.

Stay tuned to GST INDIA NEWS for more updates on regulatory changes and compliance tips.

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