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Information-about-E-Way-bill-Under-GST

 

Information about E Way bill Under GST

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See the related post : List of Revised GST Tax Rates
1. Introduction-
E-Way Bill is an electronic way bill for movement of goods which can be generated on the E-Way Bill portal i.e. www.ewaybillgst.gov.in. If the value of goods is more than Rs. 50,000(Single Invoice/bill/delivery challan) can only be made by a registered person with an E-Way bill i.e. the registered person cannot transport goods without E-way bill if the value of goods exceeds Rs. 50,000/- (either each Invoice or in (aggregate of all Invoices in a vehicle/conveyance) -

E-Way bill can also be generated or cancelled through SMS, Android App and by Site-to-Site Integration (through API). When an E-Way bill is generated, a unique E-Way bill number (EBN) is allocated and is made available to the supplier, recipient, and the transporter.

 

2. When E-way bill should be issued (if the consignment value exceeds Rs. 50,000/-) -

E-Way bill is required to be generated when there is movement of goods in a vehicle/conveyance exceeding consignment value of Rs. 50,000 (either each invoice or in aggregate of all invoices in a vehicle/ conveyance)

  • In relation to a supply, or
  • For reasons other than supply (say a return), or
  • Inward supply from an unregistered person.

For this purpose, a supply may be either of the following:

  • A supply made for a consideration in the course of business, or
  • A supply made for a consideration which may not be in the course of business, or
  • A supply without consideration
  • Sale- sale of goods & payment made
  • Transfer- transfer across branches of the same business
  • Barter/Exchange-Payment by goods instead of money when purchasing goods

 

3. When E-way bill should be issued mandatory -

E-Way bill is required mandatory to be generated even if the value of consignment is Rs. 50,000/- or lower

  • Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker.
  • Inter-State movement of Handicraft goods by dealer exempted from GST registration.
 

4. Who is required to generate an E-way Bill -

  • Registered Person – E-way bill i.e. Form GST EWB-01 shall be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. The registered person or transporter can also choose to generate E-way bill even if the value of goods is less than Rs 50,000.
  • Unregistered Persons – Unregistered persons are also required to generate E-Way Bill. However, if the supply is made by an unregistered person to a registered person, the unregistered person can also generate E-way bill i.e. Form GST EWB-01 on GST portal even he is not registered.
  • Transporter –
  1. Transporters carrying goods can also generate E-Way bill i.e. Form GST EWB-01 if the supplier has not generated an e-Way Bill.
  2. The transporter carrying the multiple consignments can generate the consolidated e-way bill i.e. Form GST EWB-02.
 

5. E-way bill in case of Transport of goods by Rail or Vessel or Air-

When Goods are transported by rail, by vessel or by air the e-way bill shall be generated by the registered person (either supplier or recipient). This e-way bill shall be generated either before or after the commencement of movement of goods and the information should be furnished in part B of GST EWB 01.

   

6. E-way bill in case of goods transported through Courier Agency or E-Commerce Operator- If the goods are transported through courier agency or e-commerce operator on an authorization received from the consignor, the information in Part A of GST EWB 01 may be furnished by such persons.

 

7. The details of who needs to obtain e-way bill, when should he apply and which part of form should be filed are as under-.

Who need to obtain e-way bill

When should he apply

Which part of Form GST EWB-01

Every Registered person under GST

Before movement of goods

Fill Part A

Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods

Before movement of goods

Fill Part B

Registered person is consignor or consignee and goods are handed over to transporter of goods

Before movement of goods

Fill Part A & Part B

Transporter of goods

Before movement of goods

Fill form GST EWB-01 if consignor does not.

Unregistered person under GST and recipient is registered.

Compliance to be done by Recipient as if he is the Supplier.

 

 

8. Validity of an E-way Bill 

An E-Way bill or consolidated E-Way bill shall be valid for the following period-

Distance

Validity period

Less than 100 kms

One day

For every extra 100 kms

One additional day

 

Relevant date means the date on which E-Way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of E-Way bill.

 

9. E-Way bill is not required to be generated in following cases-

  • Where the goods being transported are specified in “Annexure A”.
  • Where the goods are being transported by a non-motor vehicle.
  • Where the goods are being transported from the customs port, airport, air cargo complex or land customs station to an inland container depot or a container freight station for clearance by Customs.
  • Where the 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;
  • 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.
  • 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;
  • Where the supply of goods being transported is treated as no supply under Schedule III of the Act;
  • Where the goods are being transported –
    1. Under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

    2. Under customs supervision or under customs seal;
  • Where the goods being transported are transit cargo from or to Nepal or Bhutan;
  • Where the goods being transported are exempt from tax under notification No. 7/2017-Central Tax (Rate), dated 28th June 2017 as amended from time to time and notification No. 26/2017-Central Tax (Rate), dated the 21st September, 2017;
  • Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
  • Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
  • Where empty cargo containers are being transported; and
  • Where the goods are being transported up to a distance of 20 Kms. from the place of the business of the consignor 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.
  • Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.
 

 “Annexure A” Goods specified are as follows:

S. No.

Description of Goods

 

i.

Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers

Ii

Kerosene oil sold under PDS

iii

Postal baggage transported by Department of Posts

iv

Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal

v

Jewellery, goldsmiths' and silversmiths' wares and other articles

vi

Currency

 

vii

Used personal and household effects

 

viii

Coral, unworked (0508) and worked coral (9601)

 

10. Documents to be carried along with E-Way bill -

(a) The taxable invoice or

(b) Bill of supply or

(c) Delivery challan.

 

11. E-Way bill can be cancelled-

E-Way bill cab be cancelled electronically on the common portal within 24 hours of its generation, if the goods are either not transported or are not transported as per the details furnished in the E-Way bill. However E-Way can’t be cancelled if it has been verified in transit.

 

12. To keep in mind the following points-

  • Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN.
  • Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar.
  • Supplier/ Recipient/ Transporter can generate the e-Way Bill.
  • Vehicle number can be entered/updated in PART - B of Form EWB -01 by those who have generated the e-Way Bill or by the Transporter.
  • If the e-Way Bill is generated with wrong information it can be cancelled and new e-Way Bill can be generated.
  • Provision for Cancellation of e-Way Bill within 24 hours by the person who have generated the e-Way Bill.
  • The Recipient can reject the e-Way Bill within 72 hours of generation.
See the related post : How to file GSTR 1



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