The Assam government has temporarily suspended e-way bill generation for intra-state movement of goods amidst the ongoing protests in the state against the controversial Citizenship (Amendment) Act (CAA), 2019.
An anti-evasion tool under THE Goods and Services Tax (GST) regime, the e-way bill is required to be produced to tax authorities while moving goods worth Rs 50,000 or more from one state to another.
Rajat Mohan, Senior Partner, AMRG & Associates, said that traders, suppliers, manufacturers and others could exploit this temporary suspension in future claiming that certain goods were supplied during this period.
In a notification, the Assam government said that several representations were received from different trade bodies and stakeholders to temporarily exempt them from generation of e-way bill.
"The notification shall be deemed to be withdrawn as soon as internet services are restored in respective areas," a gazette notification said.
The development has come close on the heels of the Income Tax Department extending a deadline for payment of advance tax by 15 days to December 31 for all the taxpayers in the northeastern states in the wake of the widespread unrest.
The law and order situation in the region, especially in Assam, has been massively affected following the protests against the CAA that grants citizenship to non-Muslim illegal migrants from Pakistan, Afghanistan and Bangladesh.
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