SIMPLIFIED E-WAY BILL UNDER GST
By: – GST Cornor
Goods and Services Tax – GST
Dated:- 22-9-2017<\/p>\n
E-WAY BILL
\nE-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.
\nThe e-way bill mechanism has been used in the GST to prevent interstate or intrastate movement of goods without payment of GST.
\nIMPLEMENTATION OF E-WAY BILL
\nThe 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.
\nMANDATORY COMPLIANCE OF E-WAY BILL
\n – 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\/-
\n (In author opinion, value of goods shall be taken exclus<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01. 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with the document) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of transit shall, 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n med that he has accepted the said details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rt A of FORM GST EWB-03 within 24 hours of inspection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;…….>> = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" SIMPLIFIED E-WAY BILL UNDER GSTBy: – GST CornorGoods and Services Tax – GSTDated:- 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 … Continue reading “SIMPLIFIED E-WAY BILL UNDER GST”<\/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-7868","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7868","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=7868"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7868\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n – 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.
\n (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,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMECHANISIM OF E-WAY BILL
\n BEFORE COMMENCEMENT OF MOVEMENT OF GOODS
\n – Every registered person who cause movements of goods shall before commencement of such movement shall furnish below information electronically in Part A of FORM GST EWB-01.
\nPART-A OF FORM GST EWB-01 (E-WAY BILL)
\nA.1
\nGSTIN of Recipient
\n<<………………….>>
\nA.2
\nPlace of Delivery
\n<\n>
\nA.3
\nInvoice or Challan Number
\n<<………………….>>
\nA.4
\nInvoice or Challan Date
\n<<………………….>>
\nA.5
\nValue of Goods
\n<>
\nA.6
\nHSN Code
\n<>
\nA.7
\nReason for Transportation
\n*
\nA.8
\nTransport Document Number
\n<>
\nPART-B OF FORM GST EWB-02 (E-WAY BILL)
\nB.
\nVehicle Number
\n<<………………….>>
\n * Reason for Transportation
\n 1. Supply 2. Export or Import
\n 3. Job Work 4. SKD or CKD
\n 5. Recipient not known 6. Line Sales
\n 7. Sales Return 8<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (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)
\n E-WAY BILL NUMBER (EBN)
\n – 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.
\nPOINTS TO BE REMEMBER
\n – 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.
\n – 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 FORM GSTR-1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n – 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)
\nPOINTS TO BE REMEMBER
\n – 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.
\nCONSOLIDATED E-WAY BILL (MULTIPLE CONSIGNEMENT)
\n – 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 o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDOCUMENTS & DEVICES
\n DOCUMENTS
\n – The person in charge of a conveyance shall carry:-
\n – The invoice or bill of supply or delivery challan; and
\n – 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
\n INVOICE REFERENCE NUMBER
\n * 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.
\n – 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.
\n RADIO FREQUENCY IDENTIFICATION DEVICE
\n – The Commissioner may,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFINAL REPORT
\n – The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection.
\n NO DOUBLE PHYSICAL VERIFICATION
\n – 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
\nDETENTION OF VEHICLE
\n – 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)
\nFORMS UNDER E-WAY BILL
\nSr. No.
\nForm Name
\nForm Type
\nRemarks
\n1.
\nForm GST EWB-01-Part A
\nE-Way Bill
\nTo be filed by registered person causing movement of goods or by transpo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nA.8
\nTransport Document Number
\n<>
\nPART-B OF FORM GST EWB-02 (E-WAY BILL)
\nB.
\nVehicle Number
\n<<………………….>>
\nFORM GST EWB-02
\n(Consolidated E-Way Bill)
\nNumber of E-Way Bills
\nE-Way Bill Number
\nFORM GST EWB-03
\n(Verification Report)
\nPart A
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\nFORM GST EWB-04
\n(Detention Report)
\nE-Way Bi<\/p>\n
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