Goods and Services Tax – GST – By: – GST Cornor – Dated:- 22-9-2017 – E-WAY BILL E-Way bill is an electronic way bill which is required to be carried by person in charge of the conveyance; for movements of goods from one place to another place within the state or outside the states. The e-way bill mechanism has been used in the GST to prevent interstate or intrastate movement of goods without payment of GST. IMPLEMENTATION OF E-WAY BILL The Government has notified E-Way Bill Rules vide notification no. 27/2017 dated 30.08.2017. The date of implementation of the e-way bill mechanism would be notified separately, but various sources said it is likely to come into force by 1st October, 2017. MANDATORY COMPLIANCE OF E-WAY BILL – Mandatory to be comply by every registered person who cause movements of goods and where the consignment value of goods in movements exceeds ₹ 50,000/- (In author opinion, value of goods shall be taken exclusive of Central Tax, State Tax, Integrated Tax and
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. However, where a supply is made by an unregistered person to a registered person, then the movement is deemed to have caused by a registered recipient and liability to generate e-way bill is lies on to recipient i.e the receiver will have to ensure all the compliances are met as if they were the supplier. – Where the goods are transported for a distance of less than 10 km 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. However Part A has to be filled. (In author s opinion, the distance of 10 km will be seen from the place of business of the consignor to the place of business of the transporter for further transportation, not to the place of business of the recipient/consignee. Moreover, there are some ambiguity in the drafting language of the above paragraph, clarification would
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erson who cause movements of goods shall before commencement of such movement shall furnish below information electronically in Part A of FORM GST EWB-01. PART-A OF FORM GST EWB-01 (E-WAY BILL) A.1 GSTIN of Recipient <<………………….>> A.2 Place of Delivery <
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the basis of invoice or bill of supply or delivery Challan and may also generated consolidate e-way bill in FORM GST EWB-01 prior to movements of goods. However, transporter is not responsible to generate an e-way bill in case of transport by railway, by air or by vessel. (The onus is upon the transporter to generate the e-way bill where it is not generated by consignor or consignee of the goods intended to be moved from one place to other) E-WAY BILL NUMBER (EBN) – 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. POINTS TO BE REMEMBER – 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. – UTILIZATION OF E-WAY BILL IN FORM GSTR-1:- Registered supplier may utilize the information furnished in Part A of FORM GST EWB-01 for furnishing details in F
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l, 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. (Read in conjunction with above paragraph) POINTS TO BE REMEMBER – It should be cautiously exercised since if there are two ways to a destination and one route is shorter than 10 kms and other is more than 10 kms then in such situation, then it is advisable to mandatorily change the details of conveyance otherwise it may lead to unwanted litigation. CONSOLIDATED E-WAY BILL (MULTIPLE CONSIGNEMENT) – 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
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ils. DOCUMENTS & DEVICES DOCUMENTS – The person in charge of a conveyance shall carry: The invoice or bill of supply or delivery challan; 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 INVOICE REFERENCE NUMBER 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 under sub-rule (2), 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. RADIO FREQUENCY IDENTIFICATION DEVICE – The Commissioner may, by notification, require a class of transporters to obtai
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The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection. NO DOUBLE PHYSICAL VERIFICATION – Where the 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 DETENTION OF VEHICLE – Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. (It is a welcome step and in fact will bring transparency in system) FORMS UNDER E-WAY BILL Sr. No. Form Name Form Type Remarks 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 3. Form GST EWB-02 Consolidated E-Way Bill To be filed by T
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ellip;…….>> A.8 Transport Document Number <
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