E Way Bill [An understanding of e-way bill provisions]
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 5-9-2017
A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route. Accordingly, it's an official shipping document that travels with a shipment, identifies its consignor, consignee, origin and destination, describes the goods, and shows their weight and freight.
The Central Government vide Notification No. 27 /2017 – Central Tax dated 30.08.2017 has amended the CGST Rules, 2017, to incorporate the provisions of e-way bill. Detailed analysis of the provisions of e-way bill in question answer form are as follows:
* When the provisions of e way bill applicable in India?
Ans. E way bill provisions shall come into force on such date as the Central Government
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r Rule 138(2) of the CGST Rules, 2017, 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 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.
Further, as per Rule 138(3) of the CGST Rules, 2017, where the e-way bill is not generated by the consigner or consignee 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.
It may be noted that as per explanation 2 of the Rule 138(3) of the CGST Rules, 20
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s per explanation 1 of the Rule 138(3) of the CGST Rules, 2017, where the goods are supplied by an unregistered supplier to a recipient 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 the movement of goods.
Whether detail of conveyance is required to be given in the case where goods are to be transported less than 10 KMs?
Ans. As per third proviso to Rule 138(3) of the CGST Rules, 2017, where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
It may be noted that details in Part A of Form GST EWB-01 is required to be given if value of goods is exceeding ₹ 50,000.
Whether unique e-way bill be made available to parties?
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ay bill.
Whether a consolidated e way bill can be generated in respect to multiple consignments are intended to be transported in one conveyance?
Ans. As per Rule 138(6) of the CGST Rules, 2017, 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 maybe generated by him on the said common portal prior to the movement of goods.
Whether transporter is liable to generate e way bill in case where consigner or consignee has not generated e way bill?
Ans. As per Rule 138(7) of the CGST Rules, 2017, where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice
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ill, 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.
It may be noted that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
What is the validity/time limit of e way bill generated? Whether the same can be extended?
Ans. As per Rule 138(10) of the CGST Rules, 2017, an e-way bill or a consolidated e-way bill generated shall be valid for the specified period from the relevant date, for the specified distance the goods have to be transported. Distance as well as validity is as follows:
S.No.
Distance
Validity period
1
Upto 100 km
One day
2
For every 100 km or part thereof thereafter
One additional day
It may be noted that the Commissioner may, by notification, extend the validity period of e way bill for certain categories of goods as may be specified therein.
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cceptance or rejection of the consignment covered by the e-way bill.
In case where the said recipient 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.
Whether an e way bill generated in one state is valid for other state also? Or a separate e way bill needs to be generated for different states?
Ans. As per Rule 138(13) of the CGST Rules, 2017, the e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
Accordingly, no separate invoice is required to be generated for different states.
Is it mandatory to generate e way bill for all the goods to be transported?
Ans. As per Rule 138(14) of the CGST Rules, 2017, notwithstanding anything contained in this rule, no e-way bill is required to be generated-
* where the goods being transpor
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yance:
* The person in charge of a conveyance shall carry-
* the invoice or bill of supply or delivery challan, as the case may be; and
* a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
Where the registered person uploads the invoice, the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency I
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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 the said device.
The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf.
It may be noted that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
How report of inspection and verification of goods will be recorded by the proper officer ?
Ans. As per Rule 138C(1) of the CGST Rules, 2017, summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of
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