BASICS OF E-WAY BILL
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 5-1-2018
Introduction
Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.
Rule 138 of CGST Rules, 2017 provides that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
What is an e-way bill?
Rule 138 of CGST Rules, 2017 provides that, e-way bill is an electronic way bill which has to be generated by every registered person causing movement of goods of consignment value exceeding ₹ 50,000/-.
Such movement can be,
* in relation to a supply
* for reasons other than supply
* due to inward supply from un registered person.
Who c
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bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(For place of delivery, the pin code of place of delivery must be provided. For Transport Document number, the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number must be provided.)
* Upon its generation, a unique e-way bill number (EBN) shall be allocated which shall be available to the supplier, recipient, and the transporter.
Consolidated e-way bill
* A consolidated e-way bill can be generated 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
* A consolidated e-way bill may be generated by him in FORM GST EWB-02 on common portal prior to the movement of goods.
Validity of an e-way bill
* Validity of an e-way bill depends upon the distance t
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and customs station to an inland container depot or a container freight station for clearance by Customs;
* In respect of movement of goods within such areas as are notified under rule 138(14) ( of the SGST Rules, 2017 of the concerned State; and
* Consignment value less than ₹ 50,000/-
Summary of Forms to be used
Form No.
Rule
Description
GST EWB-01
138
Generation of e-way bill(Part-A & Part-B)
GST EWB-02
138
Generation of Consolidated e-way bill
GST EWB-03
138-C
Summary report of every inspection of goods in transit shall be recorded online by the proper officer
GST EWB-04
138-D
Report against for detention of goods by proper officer
Important dates for implementation of an e-way bill system
Date
Why Important
16th January, 2018
The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018
Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.
1st February, 20
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a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions.[1] Generally to avoid requiring handicapped persons from having to possess an operator's license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles.
Thus, any vehicle other than motorized vehicl
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