Rule 1 – Draft-Bills-Reports – e-Way Bill – GST – e-Way Bill – Draft Rules 13-4-2017 – Rule 1 – Chapter – Electronic Way Bill 1. Information to be furnished prior to commencement of movement of goods and generation of e-way bill (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees – (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of movement, furnish information relating to the said goods in Part A of FORM GST INS-01, electronically, on the common portal and (a) 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, the said person or the recipient may generate the e-way bill in FORM GST INS-1 electronically on the common portal after furnishing information in Part B of FORM GST INS-01; or (b) where the e-way bill is n
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who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods. (2) 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. (3) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, generate a new e-way bill on the common portal in FORM GST INS-01 specifying therein the mode of transport. (4) Where multiple consignments are intended to be transported in one conveyance, the transporter shall 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 INS-02 shall be generated by him on the common portal prior to the movement of goods: Provided that where the consignor has n
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ctronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 3. (7) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2): Table Sr. no. Distance Validity period (1) (2) (3) 1. Less than 100 km One day 2. 100 km or more but less than 300km Three days 3. 300 km or more but less than 500km Five days 4. 500 km or more but less than 1000km Ten days 5. 1000 km or more Fifteen days Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein. Explanation.- For the purposes of this rule, th
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