Exposition on E-way Bill Rules (Question-Answer format)
By: – Amrit Mohanty
Goods and Services Tax – GST
Dated:- 6-6-2018<\/p>\n
With the advent of the E-Way Bill Rules and provisions under the GST laws, the following article has been prepared to provide a substantive understanding of the law surrounding E-way Bills.
\n Firstly we would discuss in a point-wise manner the law surrounding e-way bills and its requirements. The following may please be noted:
\n * E-way Bill is not fundamentally a GST document. Applicability of GST law is in no way based upon the practice of E-way bills and neither is the charge of GST in any manner linked to e-way bill rules and provisions. Therefore beginning from the very precipice down to the intricate details, we must refrain from drawing any inferences from the general laws and principles of GST while interpreting the provisions of E-way Bills or while carrying out the practice of e-way bills no matter how so logically intuitive they may seem.\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the said person in charge shall be liable to produce the documents and devices and also allow the inspection of the goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clauses (i) and (ii) of section 24 i.e person making inter-state supply and person liable to pay tax under reverse charge respectively. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ice is issued in respect of both exempt and taxable supply of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f them who is causing the movement of goods or the transporter, may at their option, furnish information and generate e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST EWB-01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n can be cancelled electronically on the common portal within twenty four hours of generation of e-way bill. However if it has been verified in transit, it cannot be cancelled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n here the goods being transported are specified in Annexure-1; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onsignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ploaded in Form GST INV-1, the information in Part-A of form GST EWB-01 shall be auto populated by the common portal on the basis information furnished in Form GST INV-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exposition on E-way Bill Rules (Question-Answer format)By: – Amrit MohantyGoods and Services Tax – GSTDated:- 6-6-2018 With the advent of the E-Way Bill Rules and provisions under the GST laws, the following article has been prepared to provide a substantive understanding of the law surrounding E-way Bills. Firstly we would discuss in a point-wise manner … Continue reading “Exposition on E-way Bill Rules (Question-Answer format)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12038","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12038"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12038\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * Under section 68 of the CGST Act, 2017 the E-way Rules have been notified under Chapter-XVI of the CGST Rules, 2017.
\n * Under the said rules, there are two broad based directions:
\n * Rule 138 : Furnish the specified Information in the online portal about the movement of goods and generate an e-way bill.
\n * Rule 138A : Person in charge of the conveyance shall carry the above generated e-way bill\/ e-way bill number in electronic form\/ e-way bill number mapped to a RFID embedded unto the conveyance.
\n * First we shall go into the specifics of the first direction i.e furnishing of specified information in the online portal about the movement of goods and generate an e-way bill. The specifics are furnished below in a question answer format (along with the exceptions) for easy understanding of the reader. Also for better understanding we would suggest the reader t<\/p>\n
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\n\tWho is required to furnish the information about the movement of the goods?
\n Every registered person who causes the movement of goods
\n in relation to supply
\n for reasons other than supply
\n due to inward supply from unregistered person.
\n Therefore the supplier or the recipient of goods, who so ever is registered and causes the movement of goods shall furnish the information. Further if neither of them do so, the transporter may also (also see Q.9 and Q.10) on authorization received from the registered person furnish the information.
\n Furthermore e-commerce operator (amazon, flipkart etc) may also furnish information if goods are supplied through it.
\n\tWhere and in what form does this aforesaid information need to be furnished?
\n The information is needed to be furnished in Part A of Form GST EWB-01 electronically on the common portal.
\n\tWhat ar<\/p>\n
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\n\tIs E-way bill required in case a consignor\/consignee is transporting goods other than through a transporter?
\n Yes, 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 a public conveyance, by road, the said person shall be required to generate the e-way bill by the standard usual process.
\n\tWith reference to Q.8, what shall be the case where the goods are handed over to the transporter for transportation by road?
\n The registered person shall furnish the information relating to the transporter on the common portal.
\n Moreover as mentioned in Q.3 the transporter (on authorization received from the registered person) may also furnish the information on the common portal in Part A of form GST EWB-01 and continue with the process of generation of e-way bill.
\n 10. With reference to Q.3 and Q.8 and Q.9, what <\/p>\n
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\n\tWhat follows after the information is furnished in Part-A of form GST EWB-01 and the unique number is generated?
\n With reference to Q. 6, After the information is furnished in Part-A of form GST EWB-01 and the unique number is generated, the registered supplier or recipient or the transporter, as the case may be, shall furnish the details of Vehicle (i.e Vehicle number for road) using the unique number in Part-B of form GST EWB-01 after which an E-way bill shall be generated in the portal itself and only after generation of the E-way bill with the furnishing of info in Part-B of form GST EWB-01, will it be valid for movement of goods by road.
\n Further upon generation of 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.
\n\tIs there any exemption<\/p>\n
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\n\tAre there any exceptions to the above rules in case where the goods are transported by railways, or by air or vessel?
\n Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part-B of Form GST EWB-01.
\n Further where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
\n\tWhat procedure is required to be followed wherein multiple consignments are intended to be transported in one conveyance?
\n In such cases, multiple e-way bills are required to be generated for each such consignment. 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 <\/p>\n
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\n\tWhat shall be the validity period of an E-way bill or a consolidate E-way bill?
\n The E-way bill's validity period is determined based on the distance it is required to travel. The following table shows the distance upto which the conveyance needs to travel within the respective time from the relevant date so as to keep the E-way bill validated and on failure of which the e-way bill shall be invalidated and a fresh e-way bill will then have to be generated:
\nSl. No.
\n *
\nValidity Period
\n *
\n *
\nUpto 100 km
\nOne day in cases other than over dimensional cargo
\nFor every 100 km. Or part thereof thereafter
\nOne additional day in cases other than over dimensional cargo
\nUpto 20km
\nOne day in case of over dimensional cargo
\nFor every 20 km. Or part thereof thereafter
\nOne additional day in cases of over dimension<\/p>\n
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\n (b) where the goods are being transported by a non-motorised conveyance;
\n (c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
\n (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;
\n (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)
\n (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;
\n (g) where the supply of goods being transported is treated as no supply under S<\/p>\n
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\nAnnexure-1
\nThe list of goods for (a) under Q.20
\nSl. No.
\nDescription of goods
\n *
\n *
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
\nKerosene oil sold under PDS
\nPostal baggage transported by Department of Posts
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal
\n(Chapter 71)
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\nCurrency
\nUsed personal and household effects
\nCoral, unworked (0508) and worked coral (9601)
\n * The above 20 Question were relating to the first direction as mentioned in page 2 last para. Moving to second broad direction the following questions have been answered:\n\t<\/p>\n
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\n\tWhat is the portal web address for the above purposes of generating E way bills?
\n www.ewaybillgst.gov.in
\nThe above are the central provisions surrounding the law and practice of E-way Bills.
\nGiven the standard practice prevalent in varied industries which are not homogenous, the processes and procedures of each organisation need to be optimized around the above provisions so as to result in most efficient compliance of E-way bill provisions.
\nFurther we must acknowledge the fact thatcertain ambiguities and apprehensions still persists which may be due to varied interpretations and insufficienciesof the statute which may lead the reader into resorting to best possible assumptions in the given scenario and the material provided above may not be free from the same. All ambiguities and doubts would eventually be remo<\/p>\n
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