GST – GST FAQ 3rd Edition – December, 2018 – 13.3 – 13.3 E-Way Bill Q 104. What is an E Way Bill? Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to consignor (i.e. supplier) / consignee (i.e. recipient) / transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000/-. It has two Components – (i) Part A comprising of details of GSTIN of supplier and – recipient, place of despatch (indicated by PIN code), place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and (ii) Part B -comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road. Q 105. What is the common portal for e-way bill? Ans. The Common Goods and Services Tax Electronic Portal for furn
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in view of the valuation provisions in Section 15 of the CGST Act, 2017, Customs duty shall also be includible in the value of goods. In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill. Q 108. What are the benefits of e-way bill? Ans. Following benefits are expected from e-way bill mechanism (i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts. (ii) It will facilitate faster movement of goods. (iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs. (iv) The consignor needs to give details of consignee also. This would ensure more
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atural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5 Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6 Currency 7 Used personal and household effects 8 Coral, un-worked (0508) and worked coral (9601) b) Goods being transported by a non-motorised conveyance; c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. 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) dated the 28th June, 2017 f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (comm
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by rail; m) where empty cargo containers are being transported; and n) where the goods are being transported up to a distance of twenty kilometres from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Q 112. Whether an e-way bill is to be issued, even when there is no supply? Ans. Yes. Even if the movement of goods is caused due to reasons others than supply, the e-way bill is required to be issued. Reasons other than supply include movement of goods due to job-work, replacement under warranty, recipient not known, supply of liquid gas where quantity is not known, supply returns, exhibition or fairs, for own use, Sale on approval basis and others etc. Q 113. Who should generate e-way bill? Ans. An e-way bill contains two parts- Part A to be furnished by the reg
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ir or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be furnished by such ecommerce operator. Q 114. Who has to generate E-way bill in case of transportation of goods by rail, air or vessel? Ans. The registered person, being the supplier or recipient, is required to generate E-way Bill by furnishing the information in part B of the E-Way bill viz. transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number). Q 115. Who causes movement of goods? Ans. The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. In case the recipient undertakes to transport or arrange transport, the movement would be caused by him. In case the goods are supplied by an unregistered supplier to a recipient who is registered, th
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er freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138, the same will be considered as contravention of rules. As per Section 122(1)(xiv) of CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of ₹ 10,000/- or tax sought to be evaded (wherever applicable) whichever is greater. Moreover, as per Section 129(1) of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyan
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s for transportation to be furnished in the part A of e-way bill? Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of goods is caused by reasons of supply or otherwise. The format for GST EWB-01 lists ten reasons for transportation viz Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line Sales, Sales Return, Exhibition or fairs, for own use and Others, one of which can be chosen. Q 120. Whether an unregistered transporter need to compulsorily enroll on the e-way bill system? Ans. Yes, in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse, if not already registered, shall have to enrol on the common portal by filing GST ENR-01. The transporter enrolled in any one State or UT shall be deemed to be enrolled in other States as well. The unregistered transporter gets a transporter Id when he enrols on the system. Q 121. What is invoi
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entre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, if the e-way has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017, the same cannot be cancelled. Q 123. What happens if the conveyance is changed en-route? Ans. 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 conveyance in the e-way bill on the common portal in FORM GST EWB-01. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01. Q 124. Can the transporter assigned by a supplier or recipient further re-assign the e-way bill to another transporter? An
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ely to assign the EWBs to him. The tax payer can contact and inform the transporter that the particular EWB is assigned to him. Q 126. How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party? Ans. The supplier or the recipient can view the same from either of the following options: He can view on his dashboard, after logging on to the system; He can go to reject option and select date and see the e-way bills generated on his GSTIN by others. He can go to report section and see the EWBs by other parties . He will get one SMS everyday indicating the total eway bill activities on his GSTIN. Q 127. How does the tax payer become transporter in the e-way bill system? Ans. To change his position from supplier or recipient to transporter, the tax payer has to select the option Register as Transporter under registration and update his profile. Once it is done, the system changes tax payer as transporter. Q 128. How many times can Part-B
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ered by the e-way bill. In case, the person to whom the information in Part-A is made available, does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. Q 130. What happens if multiple consignments are transported in one conveyance? Ans. Where multiple consignments are intended to be transported in one conveyance, 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 common portal prior to the movement of goods. The various situations where multiple consignments are transported in one conveyance may be as under: Situation Impact Multiple consignments in one conveyance; all more than ₹ 50000/-; and the consignor has generated e-way bill for all the consignments. A consolidate
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od of e-way bill? Ans. The validity of e-way bill remains valid for a time period which is based on distance to be travelled by the goods as below: Distance Validity Period Up to 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 Up to 20 km One day in case of Over Dimensional Cargo For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo: Q 133. What is a day for e-way bill? How to count hours/day in e-way bill? Ans. This has been explained in Rule 138(10) of CGST Rules, 2017. The term relevant date shall mean 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 the day immediately following the date of generation of e-way bill. Q 134. Can the validity period of e-way b
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ically in the common portal? Ans. Yes. The facility of generation and cancellation of eway bill is also available through SMS. Q 138. What is EBN? Who gives it? Ans. Upon generation of the 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. The common portal will generate the EBN. Q 139. Whether e-way bill generated in one state is valid in another state? Ans. Yes, it is valid throughout the country. Q 140. What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles? Ans. As per Rule 55(5) of the CGST Rules, 2017, in such cases, the supplier shall issue the complete invoice before dispatch of the first consignment and shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice. Each such subsequent consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certif
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EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Once physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. Q 143. What is the responsibility of transporters, owners or operators of godown or warehouse? Ans. As per section 35(2) of the CGST Act, 2017, every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintai
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ntification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. Q 147. Is it necessary that the e-way bill has to be mapped to a RFID device? Ans. It is optional. However, The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. Q 148. Are there any special situations where eway bill needs to be issued even if the value of the consignment is less than ₹ 50,000/-? Ans. As per the provisos to Rule 138(1) of CGST Rules, 2017, where goods
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vices Tax Suvidha Provider). For using the SMS facility, a person has to register the mobile numbers through which he wants to generate the eway bill on the e-way bill system. For using Android App, the tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system. For site to site integration, the APIs of the e-way bill system have to be used for integrating the system. Q 151. What is the role of sub-users in e-way bill system? How can sub-users be activated? Ans. A taxpayer can create sub-users in the e-way bill system and assign specific roles to them like generation of EWB or rejection or report generation activities based on requirements. This helps the large firms with multi locations/ shifts to distribute work. Q 152. Whether information submitted for eway bill can be used for filing GST Returns? Ans. The information furnished in the Part-A of E-way bill shall be made available to the registered supplier on t
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ill fill the vehicle details, etc. in Part B of FORM GST EWB-01 and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z. Q 155. Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations? Ans. The validity period of e-way bill starts only after the details in PART B of FORM GST EWB-01 are updated by the transporter for the first time. Q 156. Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise details of
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