Frequently Asked Questions on E Way Bill
GST
Dated:- 2-2-2018
NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES AND NARCOTICS (NACIN)
Frequently Asked Questions on E Way Bill
Q 1. What is an E Way Bill?
Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B -comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
Q 2. What is the common portal for e-way bill?
Ans. The Common Goods and Services Tax
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ible in the value of goods.
In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill.
Q 5. What are the benefits of e-way bill?
Ans. Following benefits are expected from e-way bill mechanism
(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts
(ii) It will facilitate faster movement of goods
(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.
Q 6. When will the e-way bill provisions be implemented?
Ans. The e-way bill provisions in respect of inter-state supplies of goods shall be implemented w.e.f 1st February, 2018
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and other articles (Chapter 71)
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Currency
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Used personal and household effects
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Coral, unworked (0508) and worked coral (9601)
b) Goods being transported by a non-motorised conveyance;
c) Goods 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
d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017
f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
g) where the goods being transported are treated as no supply under Schedule III of the
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enerated by registered person and the goods are handed over to the transporter, for transportation of goods 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.
In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than ₹ 50,000/- it shall be the responsibility of the transporter to generate it.
In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be f
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pdating transport details in Part-B?
Ans. On furnishing of Part-A, a unique number will be generated on the portal which shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
Q 14. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill?
Ans. It is mandatory to generate e-way bill in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017.
Further no e-way bill is required to be generated in respect of goods being transported by a non-motorised conveyance; goods 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 rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
If e-way bills, whereve
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t 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 movement of goods. The recipient shall be liable to generate e-way bill.
There could be three possibilities as below:
Situation
Movement caused by
Impact
Recipient is unknown
Unregistered person
E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is unregistered
Unregistered person
E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is registered
Deemed to be caused by the Registered recipient
Recipient to generate e-way bill
Q 16. What are the reasons for transportation to be furnished in the part A of e-way bill?
Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of good
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y 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.
In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
Q 19. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill?
Ans. Where an e-way bill has been generated, but goods are either not being transported or are not being 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.
However, if the e-way has been verified in transit in accordance with t
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istered or enrolled transporter for updating the information in Part-B for further movement of consignment.
However once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
Q 22. How does transporter come to know that particular e-way bill has been assigned to him?
Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:
* The transporter can go to reports section and select 'EWB assigned to me for trans' and see the list.
* The transporter can go to 'Update Vehicle No' and select 'Generator GSTIN' option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
* The tax payer can contact and inform the transporter that the particular EWB is assigned t
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e updated as many times as one wants for movement of goods to the destination. However, the updating should be done within the validity period and at any given point of time, the vehicle number updated should be that of the one which is actually carrying the goods. The validity of e-way bill is not re-calculated for subsequent entries in Part-B.
Q 26. What is the concept of acceptance of e-way bill by the recipient?
Ans. The details of e-way bill generated shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
In case, the person to whom the information in Part-
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rtal prior to the movement
Multiple consignments in one conveyance; all more than ₹ 50000/-; but the consignor has not generated e-way bill
Transporter shall generate individual FORM GST EWB-01 and may also generate consolidated e-way bill FORM GST EWB-02
Multiple consignments in one conveyance; a few less than ₹ 50000/- and e-way bill not generated for these consignments (less than ₹ 50,000/-)
Transporter shall generate FORM GST EWB-01 (for consignments of value more than ₹ 50000/-) and may generate e-way bill for consignments less than ₹ 50,000/-; and may also generate consolidated e-way bill FORM GST EWB-02
Q 28. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known?
Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill.
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within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Q 32. What is the validity period of consolidated e-way bill?
Ans. A consolidated e-way bill has no separate validity and will be governed by the underlying validity period of the individual e-way bills.
Q 33. Can a e-way bill be modified?
Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated.
Q 34. Is it necessary to feed information and generate e-way bill electronically in the common portal?
Ans. Yes. The facility of generation and cancellation of e-way bill is also available through SMS.
Q 35. What is EBN? Who gives it?
Ans. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made a
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ficer 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.
Physical verification of a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
Q 39. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?
Ans. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
Once physical verification of goods being transported on any conveyance has been done during transit at
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s. The transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as 'Sales Return' and with relevant document details and return the goods to supplier.
Q 42. What are the documents to be carried by the person in charge of a conveyance while transporting goods?
Ans. The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
Q 43. What are RFIDs?
Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required t
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eing transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall have to be generated by the said person irrespective of the value of the consignment.
Q 46. Can a tax payer update his business name, address, mobile number or e-mail id in the e-way bill system?
Ans. No. EWB System will not allow tax payer to update these details directly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system.
Q 47. What are the modes of e-way bill generation?
Ans. The e-way bill can be generated through multiple modes viz the common portal for e-way bill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider).
For using the SMS facility, a person has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system.
For using Android App, the tax payer has t
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