As we know that Central Government notified GST Act and rules made thereunder w.e.f. 1st July, 2017, however 2 chapters (Registration and Composite levy) were notified earlier w.e.f. 22nd June, 2017. All the rules are effective as on the date but there was a rule (i.e. rule 138) which talked about e-way bill but it was incomplete, Government was supposed to notify e-way bills carrying any consignment of goods by the end of October, 2017, due to which many State Governments notified their own e-way bills till Central Government notifies common for all States.
After a long wait, finally Central Government notified e-way bills on 30th August, 2017 vide Central Goods and Services Tax (Sixth Amendment) Rules, 2017 (PFA).
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