E-way bill under GST: Part A and Part B

[Ganeshan Kalyani]

E-way bill is an electronically form generated from  www.ewaybill.nic. before the transportation of goods starts from the supplier's place or from any other place from where the goods is to be moved as per the instruction of the supplier.

Registration/user/sub-user: The taxpayer has to do one time registration in this website. After registration tax payer is given user id password. Sub-users can also be created for a single GSTIN. Generally the company having multiple place of business in a State needs to generate e-way bill from all the place from where goods are dispatched. Therefore, the facility of sub-user creation is given in the e-way bill website.

E-way bill consists of two parts viz. Part A and Part B.

Part A of e-way bill: The information regarding the supply of taxable goods is to be mentioned in this Part A.

Information regarding supply: The information like GSTIN of the supplier, place of dispatch, GSTIN of the customer, place of delivery, supply type, document type, tax invoice number, invoice date, value of goods, HSN, description of goods, quantity, taxable value, tax and total invoice value, PIN from, PIN to etc. These information are to be copied from tax invoice. The form has to be filled online in the website www.ewaybill.nic.in.

Document type: The supply type need to be selected as outward or inward. And sub-supply type i.e. supply, export, job work etc. need to be selected appropriately. Based on the sub-supply type the document type comes in the drop down for selection. Tax invoice is selected for supply, export. Delivery challan is selected for job work, recipient not known, for own use etc.

Bill from /dispatch from: The address need to be mentioned appropriately as regard the bill from and dispatch from. The bill from address will be of the office address of the supplier and dispatch from address will the address of the place from where the goods are actually dispatch.

Bill to /ship to: The address of the customer office need to be mentioned in bill to field and if the goods are also dispatched to the same office then the address will be of the bill to otherwise the address of the place where the goods are to be dispatched to be mentioned in ship to field.

Responsibility of generating e-way bill: The e-way bill is to be generated by the supplier of the goods and if he does not generate then the transporter has to generate the e-way bill and if both the persons do not generate e-way bill then the transporter has to generate the e-way bill.

Part B of e-way bill: Part B consist of transport details like vehicle number, lorry receipt number, LR date, distance, vehicle type, transporter name. If these details are not available at the time of generating e-way bill then e-way bill can be generated by mentioned transporter ID. On mentioning transport ID the transporter will receive the information in his login in e-way bill portal and then he can update Part-B. Once, Part B is updated the validity of e-way bill starts.

Extension of validity of e-way bill: the validity of the e-way bill can be extended before eight hours or after eight hours of expiry of validity. The reason for such extension could be due to vehicle break down, accident, natural calamity, law and order issues etc.s

Exception for Part B: If the goods are transported for a distance of less than fifty kms within the State from the place of business of the supplier to the place of business of the transporter for further transportation then the supplier or the transporter need not furnish details of conveyance in Part B of the e-way bill. And if the distance if beyond fifty kms then Part B is mandatory.