Procedures and Intricacies of E-Way Bill – How, When and Who to generate
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 3-4-2018
Dear Professional Colleague,
E-way bill provision of GST, first introduced on 1 February 2018 was initially made mandatory for inter-state transportation of goods, having consignment value of more than ₹ 50,000 through road, railways, airways and vessels. However, after the e-way bill portal crashed on the very first day due to technical glitches, the government extended the deadline and asked GSTN to develop a fool-proof system before the re-launch of the bill.
Thereafter, the Central Government has substituted Rule 138 of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) vide Notification No. 12/2018- Central Tax, dated March 7, 2018 and notified April 01, 2018 as the date from which E-way bill Rules shall come into force for all inter-state movement of goods, having consignment value more than ₹ 50,000 vide
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Registered Taxpayer as the Consignor or the Consignee and then enter the Captcha Code, then Click on “Go” tab, then, Click on Send OTP and verify the same, after checking the auto-filled details.
* Enter the OTP received on the registered mobile number and verify the same by clicking on the “verify OTP' button”.
* Create a “New User id and password” by your own choice. The system validates and pops up a message if there is an error in the details entered by you. Once all the details are correctly filled, User ID and password will be created.
*Note: Tips for creating Username & Password:
The username should be of at least 8 characters with a combination of alphabets (A-Z/a-z), numerals (0-9) and special characters (@, #, $, %, &, *, ^) and can't exceed more than 15 characters.
The password should be of at least 8 characters.
When to generate E-way bill:
Every registered person either consignor or consignee, who is causing the movement of goods of consignment value exceeding
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invoice is issued in respect of both exempted and taxable supply of goods.
Compulsory generation of E-way bill irrespective of any consignment value:
Where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment.
A person who has been exempted from registration under clauses (i) and (ii) of Section 24 and making inter-state movement of handicraft goods shall generate E-way bill irrespective of the value of the consignment.
Meaning of Person causing the movement:
Broadly, the movement of goods may either be caused by registered consignor (supplier) or registered consignee (recipient) or where the goods are supplied by unregistered person as consignor to a registered recipient, then, such consignee shall be treated as the person causing the movement of goods.
Who can ge
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produced at the time of delivery.
Time Validity for filling up Part B of Form EWB 01:
Details in Part B shall be furnished within15 days of furnishing details in Part A, because unique number generated after furnishing details in Part A shall become invalid after 15 days.
Generation of E-way bill – Optional:
In certain cases, E-way bill may be generated at the option of consignor or consignee or transporter and these situations should be either of the following:
* Where consignment value is less than fifty thousand rupees; or
* Where movement of goods is taking place between unregistered supplier and unregistered recipient;
Consolidated E-way bill:
A transporter may, at his option, generate a consolidated E-way bill in Form EWB-02 by indicating serial number of all the e-way bills generated, where multiple consignments are intended to be transported in one conveyance.
Details to be filled in Part A & Part B of Form EWB 01:
Following data are to be furnished in Part A which
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gle indivisible unit and which exceeds the dimensional limits prescribed in Rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
Validity period of one day shall be counted as:
* 1st day: Mid-night of the date following the date on which E-way bill is generated.
* All subsequent day: Mid night of the date.
However, this period of one day may be extended by the commissioner for certain categories of goods which may be notified on recommendation of GST Council.
Extension of Time Validity of E-way bill:
Provided further that, where under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
Acceptance / Rejection of E-way bill:
The details of e-way bill generated shall be made available to-
* supplier, if registered, where
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ied in transit in accordance with the provisions of Rule 138B.
Details of conveyance in Part B: When not to be furnished/updated
* Where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation;
* Where, goods are transferred from one conveyance to another, and goods are transported for a distance of upto fifty kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill.
E- Way Bill – When not required:
Certain categories of movements where E-waybill shall not be required to be generated and carried are as under:
* 8 Notified goods in Annexure to Rule 138 including LPG, postal baggage, jewellery, currency, used personal and household effects, etc.
* Where goods are tr
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ion No. 26/2017 dated September 21, 2017 by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd
* Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee ;
* where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
* where empty cargo containers are being transported;
* Movement of goods from place of business of consignor to weighbridge and vice-versa, where the distance is upto twenty kilometres, however goods in this case must be accompanied by a delivery challan.
Other important provisions pertaining to E-way bill:
* Shifting of goods from one conveyance to another
Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of convey
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ctions:
Earlier a FAQ was issued by department and it was opined that generation of two E-way Bills will be required if “Bill to” and “Ship to” parties are two different persons in GST.
However, now this complexity will be handled through the capturing of place of dispatch in Part A of E-way Bill.
Specific Provision pertaining to E -way Bill applicable from a date to be notified:
Where the consignor or the consignee has not generated the E-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to
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ry; or
* a delivery challan, where the goods are transported other than by way of supply.
Further, instead of tax invoice, a registered person may produce for verification, an Invoice Reference Number (IRN) generated on common portal after uploading tax invoice details in Form INV-1. The IRN shall be valid for a period of 30 days and the details in Part A of Form EWB-01 shall be auto-populated on the basis of information furnished in Form INV-1.
Verification of Documents and Conveyance
The commissioner or any officer empowered by him may authorize proper officer to intercept and carry physical or electronic verification of e-way bill and also verification of conveyance. However, on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
Where commissioner has notified certain transporter to e
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