E-way Bill - Generation - GST Ready Reckoner - GST

E-way Bill - Generation Introduction A E-waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for reasons other than supply . E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components- Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; Part B comprising of transporter name and ID, Vehicle number for road, Transport document number like goods receipt number or railway receipt number, bills of lading number, airway bill number, parcel way bill number, forwarding note number etc. E-Way Bill provisions have been implemented w.e.f. from following dates:- Inter-State movement of goods - 01 April 2018 Intra- State movement of goods - Not later than 01 Jun 2018 E-Way Bill to be issued- movement by way of supply or otherwise [ Rule 138 ] Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal. [ Rule 138(1) ] Movement of Goods is essential requirement for Generation of E-way bill, there movement of goods can be caused due to the following reasons Exhibition or fair, for own use, transfer to other branch/sites, within state, sale on approval basis, export or import of goods (from customs station), job-work of goods or repair of capital goods, SKD or CKD (semi/complete knocked down). E-way bill Generation in case of transportation of goods from transporters godown to any other place of recipient taxpayer [ Circular No. 61/35/2018-GST ] As per clarification provided in the circular e- Way bill As per rule 138 of the CGST Rules, 2017, E-way bill is a document which is required for the movement of goods from the supplier s place of business to the recipient taxpayer s place of business. Therefore, the goods in movement including when they are stored in the transporter s godown (even if the godown is located in the recipient taxpayer s city/town) prior to delivery shall always be accompanied by a valid e-way bill. The transporter s godown has been declared as the additional place of business by the recipient taxpayer, the transportation under the e-way bill shall be deemed to be concluded once the goods have reached the transporter s godown (recipient taxpayer additional place of business). Hence, e-way bill validity in such cases will not be required to be extended. (Read with section 2(85) defines the place of business ) whenever the goods move from the transporter s godown (i.e, recipient taxpayer s additional place of business) to the recipient taxpayer s any other place of business, a valid e-way bill shall be required, as per the extant State-specific e-way bill rules. Further, other the obligations The transporter to maintain accounts and records as specified in section 35 of the CGST Act read with rule 58 of the CGST Rules shall continue as a ware-housekeeper. As per rule 56 (7) of the CGST Rules , books of accounts in relation to goods stored at the transporter s godown. The recipient taxpayer shall also maintain accounts and records as required under rules 56 and 57 of the CGST Rules . As per rule 56 (7) of the CGST Rules , by the recipient taxpayer may be maintained by him at his principal place of business. It may be noted that the facility of declaring additional place of business by the recipient taxpayer is in no way putting any additional compliance requirement on the transporters. Procedure For E-way Bill Generation 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 generate the e-way bill in Form GST EWB-01 electronically on the common portal after furnishing information in Part B of Form GST EWB-01 . 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 , and the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. Where the e-way bill is not generated and the goods are handed over to a transporter for transportation by road , the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of Form GST EWB-01 . The registered person or, the transporter may, at his option , generate and carry the e-way bill even if the value of the consignment is less than 50,000/-. Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in Form GST EWB-01 on the common portal in the manner specified in this rule. Mandatory to fill Part B of form GST EWB-01:- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of Form GST EWB-01 has been furnished except in the case the goods are transported for a distance of upto 50KM 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 recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of Form GST EWB-01 . Generation of E-way bill in case transshipment:- Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the Form GST EWB-01 , or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of Form GST EWB-01 . Various Advisory issued for E-way Bill Advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system. Advisory is being issued to inform you that the FOIS of Indian Railways has now been integrated with the E-Way Bill (EWB) system via Application Programming Interfaces (APIs) Advisory on Updates to E-Way Bill and E-Invoice Systems . Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration. Advisory on launch of E-Way Bill 2 Portal . Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services . Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021 .