E-way Bill – movement of goods under GST
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 23-5-2017
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. 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. Thus every movement may it be from factory place to the pl
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y the supplier, the transporter and even the recipient, who have to communicate its acceptance or rejection of the consignment covered by the e-way bill within a very short period. This will cause myriad of inconveniences and cumbersome digital work for small time businessmen.
Further transporters generally belong to a class that is unorganized and is not well versed with digital equipments, thus it will be a challenge to implement this system smoothly.
Also the assessee will be left burdened with generating the E Bills for every single movement of goods. The proposed E-way bills, which will be required for movement of goods will make transport of goods a cumbersome, delayed and pricey affair under the GST regime.
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ils filled in GST INS – 01 by supplier may be available in GSTR 1 also, effectively only one entry.
Dated: 24-5-2017
Reply By ANIL ANIKHINDI as =
All these things are ok only under super connectivity roadways. In our country major problems are of inefficient infrastructure, such as, no or slow internet connectivity, lack of educative class of people handling materials etc. How such e-way bill would be implemented is the 100m$ question. Instead Govt. may think of certain devise which can be used without internet connection to collect the information from all movements of materials on all check posts and reconcile such data subsequently with returns submitted on GSTN by the suppliers/recipients.
Dated: 24-5-2017
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