E way Bill, Goods and Services Tax - GST

[MohanLal tiwari]

Dear Experts,

As per notification no 15 /18 dated 23/3/18, E-will is going to be implemented from 1st April again when most of trades are having issue of transport for dispatch of goods of March and other hand pressure of achieving turn over target due to year end closing.

Kindly advise how to generate e-way bill later for the invoices issued on 30/31 March'18.

In addition, there were materials of part load lying in transport godown which are dispatched by trades on or before 31st March but physically moved from transport godown after 1st April.

Posts / Replies

[SANJEEV JADHAV]

Dear Sir, You have to issue E-way bill for all invoices having value more than ₹ 50000/- for Inter State transactions w.e.f. 01.04.2018. Regarding material lying in transport, transport needs to generate E-way bill for goods lying in office w.e.f. 01.04.2018. Invoices prepared on 30 and 31.03.2018, you can generate eway bills later on at the time of physical dispatch. Please note that you can not generate eway bill before the invoice date but you can generate eways bills later on at any date at the time of dispatch. But please aware invoices should be raised at the time of physical dispatches only. Experts if their is any mistake, please correct me.

[Ganeshan Kalyani]

generating e way bill on trial basis is allowed since Jan 18. so invoice dated 30/31st March you can generate eway bill. as regard goods lying with the transporter , you can update part A and let the transporter enter Part B detail and generate eway bill.

[ashok amin]

Dear Mr Jadhav,

I think your reply was ok. But regarding the preparation of invoices during the physical dispatch of the goods, there is some ambiguity.You had replied that we can prepare invoice and make e-way bill on the later date. But, again you highlighted that the invoice should be prepared while there is physical movement of the goods. The querist is having a problem regarding the dispatch of materials of those invoice which has been prepared on 30/31.03.2018 and the e-way bill to that effect.

A request to clarify on that matter please.

[Ganeshan Kalyani]

Invoice is generated on 31st March so Part A of eway bill can be generated. Whenever movement of goods has to happen Part B can be updated and the validity of eway bill gets activated.

Invoice has to be generated before or at the time of dispatch of goods.

[YAGAY and SUN]

Without Part B there is no value of Part A of the E-Way bill.