Answer & Explanation
A) May 1
For intra-State movement, the e-way bill will be rolled out in a phased manner beginning April
15 and will cover all the States by June 1. Businesses will continue to file summary sales return
GSTR-3B until June as the GST (Goods and Services Tax) Council has extended the present
system of return-filing by three months. Electronic way or e-way bill for movement of goods
between States would be implemented from April 1.