Goods and Services Tax – GST – By: – Amrit Mohanty – Dated:- 6-6-2018 Last Replied Date:- 9-6-2018 – With the advent of the E-Way Bill Rules and provisions under the GST laws, the following article has been prepared to provide a substantive understanding of the law surrounding E-way Bills. Firstly we would discuss in a point-wise manner the law surrounding e-way bills and its requirements. The following may please be noted: E-way Bill is not fundamentally a GST document. Applicability of GST law is in no way based upon the practice of E-way bills and neither is the charge of GST in any manner linked to e-way bill rules and provisions. Therefore beginning from the very precipice down to the intricate details, we must refrain from drawing any inferences from the general laws and principles of GST while interpreting the provisions of E-way Bills or while carrying out the practice of e-way bills no matter how so logically intuitive they may seem. E-way Bill is a document that can be said
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the documents and devices and also allow the inspection of the goods. Under section 68 of the CGST Act, 2017 the E-way Rules have been notified under Chapter-XVI of the CGST Rules, 2017. Under the said rules, there are two broad based directions: Rule 138 : Furnish the specified Information in the online portal about the movement of goods and generate an e-way bill. Rule 138A : Person in charge of the conveyance shall carry the above generated e-way bill/ e-way bill number in electronic form/ e-way bill number mapped to a RFID embedded unto the conveyance. First we shall go into the specifics of the first direction i.e furnishing of specified information in the online portal about the movement of goods and generate an e-way bill. The specifics are furnished below in a question answer format (along with the exceptions) for easy understanding of the reader. Also for better understanding we would suggest the reader to proceed into reading the questions in the order of numerical progressi
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der reverse charge respectively. Who is required to furnish the information about the movement of the goods? Every registered person who causes the movement of goods -in relation to supply -for reasons other than supply -due to inward supply from unregistered person. Therefore the supplier or the recipient of goods, who so ever is registered and causes the movement of goods shall furnish the information. Further if neither of them do so, the transporter may also (also see Q.9 and Q.10) on authorization received from the registered person furnish the information. Furthermore e-commerce operator (amazon, flipkart etc) may also furnish information if goods are supplied through it. Where and in what form does this aforesaid information need to be furnished? The information is needed to be furnished in Part A of Form GST EWB-01 electronically on the common portal. What are the information required in Part A of Form GST EWB-01? The following: A.1 GSTIN of Supplier A.2 Place of Dispatch A.3 G
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through a transporter? Yes, Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall be required to generate the e-way bill by the standard usual process. With reference to Q.8, what shall be the case where the goods are handed over to the transporter for transportation by road? The registered person shall furnish the information relating to the transporter on the common portal. Moreover as mentioned in Q.3 the transporter (on authorization received from the registered person) may also furnish the information on the common portal in Part A of form GST EWB-01 and continue with the process of generation of e-way bill. 10. With reference to Q.3 and Q.8 and Q.9, what shall be the case where the movement of goods is caused by an unregistered person? In a case where movement of goods is caused by an unregistered person either in his o
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hed in Part-A of form GST EWB-01 and the unique number is generated? With reference to Q. 6, After the information is furnished in Part-A of form GST EWB-01 and the unique number is generated, the registered supplier or recipient or the transporter, as the case may be, shall furnish the details of Vehicle (i.e Vehicle number for road) using the unique number in Part-B of form GST EWB-01 after which an E-way bill shall be generated in the portal itself and only after generation of the E-way bill with the furnishing of info in Part-B of form GST EWB-01, will it be valid for movement of goods by road. Further upon generation of e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. Is there any exemption from furnishing of details of vehicle i.e. the Part-B of Form GST EWB-01 ? Yes, under the following two circumstances: In case where the goods are transported for a distance of upto
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y bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part-B of Form GST EWB-01. Further where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. What procedure is required to be followed wherein multiple consignments are intended to be transported in one conveyance? In such cases, multiple e-way bills are required to be generated for each such consignment. The transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in Form GST EWB-02 may be generated by him on the said portal prior to the movement of goods. What shall be procedure to be followed in case the neither the consignor nor the consignee generate the E-wa
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ill or a consolidate E-way bill? The E-way bill s validity period is determined based on the distance it is required to travel. The following table shows the distance upto which the conveyance needs to travel within the respective time from the relevant date so as to keep the E-way bill validated and on failure of which the e-way bill shall be invalidated and a fresh e-way bill will then have to be generated: Sl. No. Validity Period Upto 100 km One day in cases other than over dimensional cargo For every 100 km. Or part thereof thereafter One additional day in cases other than over dimensional cargo Upto 20km One day in case of over dimensional cargo For every 20 km. Or part thereof thereafter One additional day in cases of over dimensional cargo Relevant date means the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of th
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iner depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another cus
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scription of goods Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) Currency Used personal and household effects Coral, unworked (0508) and worked coral (9601) The above 20 Question were relating to the first direction as mentioned in page 2 last para. Moving to second broad direction the following questions have been answered: What is the liability of the person in charge of a conveyance? The person in charge of conveyance shall carry- The invoice or the bill of supply or delivery challan as the case may be; and A copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio frequency Identification Device embedd
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lls. Given the standard practice prevalent in varied industries which are not homogenous, the processes and procedures of each organisation need to be optimized around the above provisions so as to result in most efficient compliance of E-way bill provisions. Further we must acknowledge the fact thatcertain ambiguities and apprehensions still persists which may be due to varied interpretations and insufficienciesof the statute which may lead the reader into resorting to best possible assumptions in the given scenario and the material provided above may not be free from the same. All ambiguities and doubts would eventually be removed after regular and practical usage of the E-way bill provisions and after comprehending in substance the beneficial features as well as the limitations of the IT infrastructure in place supporting the E-way Bill. For any further clarifications and valuable suggestions on the material provided above please do communicate. Article written by:- Amrit Aaron Moha
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