e-Way bill : Various Aspects and briefing.

[AVINASH BHATT]

1. What is an e-Way Bill?

Electronic Way bill for movement of goods, A GST registered person cannot transport the goods from one state to another state without generation of e-Way bill. which required to generate from ewaybillgst.gov.in. portal. E-Way bill can also be generate / cancelled through SMS, Android App and by site-to-site integration through API. After generation of e-way bill a unique E-way Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

“Inter-State movement of goods has seen rise in numbers of generation of e-way bills ever since its implementation began from 1st April 2018”

2. Latest Update on e-Way bill.

Advisory Issued on 10-10-2020 on Blocking of E-way bill: Taxpayers who have defaulted in filing of 2 or more GSTR 3B returns, up to  the tax period of August, 2020, i.e. September 2020 return, are advised to file their returns immediately, as the EWB  generation facility for taxpayers, having AATO above ₹ 5 Cr will be blocked after 15.10.2020, as per GST Council decision.

 Source: https://cbic-gst.gov.in.

3. Requirement of E-way bill:

E-way bills required to generate when there is a movement of goods in a vehicle/ conveyance of value more than ₹ 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance).

"e-Way Bills must be generated on the common portal for Supply (Sales, Transfer or Barter/Exchange), for the movement of goods."

1.“certain specified Goods, the e-way bill needs to be generated mandatorily even if the value of the consignment of Goods is less than ₹ 50,000.

2.Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker

3.Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

4. Who Generates e-way Bill:

(a) Registered Person (Supplier / Receiver) – E-way bill must be generated when there is a movement of goods of more than ₹ 50,000 in value to or from a registered person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than ₹ 50,000.

(b) Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliance are met as if they were the supplier. Unregistered can generate it himself by logging into the e-way bill portal for citizens.

(c) Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.

5.Proviso of e-Way bill Generation:

There are certain cases where e-way bill generation is not necessary to generate.

(1) The mode of transport is non-motor vehicle i.e. skates, skateboards, push scooters and hand carts

(2) Goods specified as exempted from E-Way bill as per respective State/Union territory GST Rules.

(3) Goods transported under Customs supervision with customs seal.

(4) Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

(5) Transit cargo transported to or from Nepal or Bhutan

(6) Movement of goods of defense as a consignor or consignee.

(7) Empty Cargo containers are being transported.

(8) Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or any other local authority.

(11) Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.

6. Is there any validity period for e-way bill?

Validity of the e-way bill depends upon the distance the goods to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, 1 Day validity is provided. And this validity expires on the midnight of last day.

Calculation of validity period can be understood through following example:

Suppose an e-way bill is generated at 00:04 hrs. on 14^th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.

Suppose an e-way bill is generated at 23:58 hrs. on 14^th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.

7. Details required while generating e-Way Bill.

Invoice/ Bill of Supply/ Challan related to the consignment of goods

Transport by road – Transporter ID or Vehicle number

Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

Discussions to this article

[MANOHARAN ARUMUGAM]

Dear Mr. Avinash,

In para 3(1) of your article, it is stated that

"certain specified Goods, the e-way bill needs to be generated mandatorily even if the value of the consignment of Goods is less than ₹ 50,000."

Can you clarify what are the specified goods and where I can find out.

Thanks, A. Manoharan.

[AVINASH BHATT]

• 1. Inter-State movement of goods by the Principal to Job Worker by Principal / Registered Job Worker

• 2. Inter-State movement of handicraft goods from person exempted from registration i.e. from an unregistered dealer. products are:

• Leather articles (including bags, purses, saddlery, harness, garments)
• Carved wood products (including boxes, inlay work, cases, casks)
• Carved wood products (including table and kitchenware)
• Carved wood products
• Wood turning and lacquer ware
• Bamboo products (decorative and utility items)
• Grass, leaf and reed and fibre products, mats, pouches, wallets
• Paper mache articles
• Textile (handloom products)
• Textiles hand printing
• Zari thread 5605
• Carpet, rugs and durries
• Textiles hand embroidery
• Theatre costumes
• Coir products (including mats, mattresses)
• Leather footwear
• Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
• Stones inlay work
• Pottery and clay products, including terracotta
• Metal table and kitchen ware (copper, brass ware)
• Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals
• Metal bidriware
• Musical instruments
• Horn and bone products
• Conch shell crafts
• Bamboo furniture, cane/Rattan furniture
• Dolls and toys
• Etc.