Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 1-9-2017 – Introduction: This article discusses in detail about E-way rules prescribed under GST. E-way bill is a kind of permit in electronic format that will have details of goods being transported. The date of from which E way bill would come into force has not been notified yet. Below is the list of forms prescribed under E-way rules Sl. No Form No. Remarks Mainly to be used by 1 FORM GST EWB-01 – Part -A E-Way Bill To be filed by registered person causing movement of goods or by transporter 2 FORM GST EWB-01 – Part -B E-Way Bill To be filed by Transporter or by registered person 3 FORM GST EWB-02 Consolidated E-Way Bill To be filed by Transporter 4 FORM GST EWB-03 – Part -A Verification Report Summary report to be filed by PO within 24 hours of inspection 5 FORM GST EWB-03 – Part -B Verification Report Final report to be filed by PO within 3 days of inspection 6 FORM GST EWB-04 Report of detention Complaint to be f
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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 in a hired one, or by railways, or by air, or by vessel. the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. Where the e-way bill is not generated as above and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01. The registered person orthe transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than ₹ 50,000/-. Where the movement is caused by an
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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. If the goods are transferred from one vehicle to another then transporter would be required to a new e-way bill. 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 conveyance in the e-way bill on the common portal in FORM GST EWB-01. Where the goods are transported for a distance of less than 10 Kms 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 conveyance may not be updated in the e-way bill. 6. Consolidated E-way Bill In case of multiple consignments, transporter needs to generate a consolidated e -way bill. Where multiple consignments are intended to be transported in one conveyance, the transporter
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l be informed electronically, if the mobile number or the e- mail is available. 9. Where an e-way bill has been generated but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically 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. But, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. 10. An e-way bill or a consolidated e-way bill generated shall be valid for the period as mentioned in the table below from the date on which E-way Bill was generated, for the distance the goods have to be transported, as mentioned: Sr. no. Distance Validity period 1. Upto 100 km One day (24 Hours from the time E-way bill was created) 2. For every 100 km or part thereof thereafter One additional day The Commissioner may, by notification, extend th
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ed are specified in Annexure to rule 138(14). These items are for mass consumption like: vegetables, fruits, food grains, Milk, Honey, meat, bread, curd, books, jewellery, contraceptives, judicial and non judicial stamp papers, newspapers, khadi, raw silk, Indian flag, human hairs, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, Kerosene, hearing aids, currency etc. where the goods are being transported by a non-motorised conveyance; where the goods are 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 in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Rule 138A – Documents and devices to be carried by a person-in-charge of a conveyance The person in charge of a conveyance shall carry- the invoice or bill of supply or delivery
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y bill to the Radio Frequency Identification Device prior to the movement of goods. 5. Where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- tax invoice or bill of supply or bill of entry; or a delivery challan, where the goods are transported for reasons other than by way of supply. 138B – Verification of documents and conveyances. The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra- State movement of goods. The Commissioner shall get Radio Frequency Identification Device 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 t
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