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TMI BlogAll about E-way Bill under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... All about E-way Bill under GST - By: - Anuj Bansal - Goods and Services Tax - GST - Dated:- 18-9-2017 - - After the implementation of GST from 1 st July, 2017, waybill under erstwhile acts were discarded. However, it was believed that with the abolition of way bill, the long queues which were often witnessed at state borders will not be seen anymore. But, during the transition phase, the states have allowed to use their own way bill for the temporary period i.e. till e-way bill under GST would be effective. Even after two and half months of the appointed date the much awaited E-way bill is still not made operational by the government. The government has issued notification no. 27/2017 of central tax on 30 th August, 2017 which hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amends the CGST Rules, 2017 and also explains the procedure in respect to E-way bill under Rule 138 of the CGST Rules, 2017. However, the specific date from which E-way bill will come into play has not yet been notified by the government. The procedure is in itself a task to understand that who will generate E-way bill? Who will fill the details in the form? When and how to issue the E- way bill? Though the practical applicability of the procedure of E-way bill can t be judged at this moment, still an effort is made to understand what the Rule says with this regard. So, let s analyze the same:- When is E-way bill required? Movement of goods of consignment Value exceeding 50,000 rupees within or outside the State, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In relation to a supply; or For reasons other than supply; or Inward supply from unregistered person. Who all can generate E-way Bill? Registered Person Transporter Unregistered person Validity period of E-way Bill / Consolidated E-way Bill- S.No Distance Validity Period 1 Upto 100 Km 1 day 2 For every 100 km or part thereof thereafter 1 additional day E-way bill is not required to be generated in following cases:- Where the goods being transported are specified in Annexure (Given under rule 138(14) . wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the goods are being transported by a non - motorized conveyance; where the goods are being transported from the port, airport, air cargo complex and land custom station to an inland container depot or a container freight station for clearance by customs; and in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Procedure for generating E - way Bill on the GST common portal in different circumstances is as follows:- Case 1 Goods transported by own conveyance / hired / railways / air / vessel - E-way bill is generated in Form GST EWB -01 electronically on the common portal by reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered person as consignor or recipient of supply as consignee by filing the requisite details in Part A and furnishing information of vehicle number in Part B of the aforesaid form. Case 2 Goods handed over to a transporter for transportation by road E-way bill shall be generated by transporter on the common portal on the basis of information furnished by registered person in Part-A Part-B of Form GST EWB-01. Case 3 Transporter transferring goods from one conveyance to another in the course of transit - Transporter who is transferring such goods to another 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 Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm GST EWB-01. However, where the distance between the place of business of final transporter and the place of business of the consignee is less than 10 Kms, then the details of the conveyance may not be updated in the e-way bill. Case 4 Multiple consignments intended to be transported in one conveyance Since for every consignment separate e-way bill is required to be generated, thus, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal in consolidated e-way bill in Form GST EWB -02 prior to the movement of goods. Case 5 Where E-way bill is not generated by the consignor or the consignee - In case value of goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s more than 50,000 rupees and consignor or consignee has not generated e-way bill, in such case transporter shall generate Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be. If required consolidated e-way bill may also be generated. The information furnished in Part A of Form GST EWB-01 shall be made available to registered supplier on the common portal and the same may be utilized in furnishing Form GSTR-1 . Case 6 - Where goods are transported for a distance of less than 10kms within State or Union territory from a place of business of the consignor to the place of business of the transporter for further transportation - In such case the supplier or the transporter may not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish details of conveyance in Part B of Form GST EWB-01. Case 7 - Movement caused by unregistered supplier- In case movement of goods is caused by unregistered supplier either in his own conveyance / hired / through transporter, then either the unregistered person or the transporter may generate the E-way Bill in Form GST EWB-01 . In case goods are supplied to registered person, the movement shall be said to be caused by such registered person, in case he known at the time of commencement of the movement of goods. Generation of unique ERN - After generation of E-way bill on the common portal, a unique e way bill number (EBN) shall be made available to the supplier , the recipient and transporter on the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon portal. Acceptance or Rejection by the recipient - The E-way bill generated shall be made available to the recipient, if registered on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. If no action taken by recipient within 72 hours of the details available to him, it shall be deemed that he has accepted such details. Documents and devices to be carried by person-in-charge of a conveyance Invoice / Bill of Supply / Delivery challan Copy of E-way bill or E-way bill number Either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance. Cancellation of E-way Bill - E-Way Bill may be canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elled within 24 hours of its generation in case same has been generated but either goods have not been transported or are not transported as per the details furnished in the e-way bill. However, if such bill has been verified in transit, then such bills cannot be cancelled. Detention / Interception of Vehicle - In the case of detention/ interception of vehicle for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. Important Note: - E-way Bill generated for any State shall be valid in every State or Union Territory. The facility of generation and cancellation of e-way bill may also be made available through SMS. Most probably the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -way bill will come into force from October month. Let s hope the government portal will function smoothly for generation of E-way bills and it will be a simpler process as compared to the procedures in previous regime with least procedural complications. - Reply By Sanjay Thakor as = Sir, please advise.. 1. What is transporter ID. How it is required to generate by transporter. Is it different from GST registration number of transporter ? 2. Whether GST registered transporter is required to generate transporter ID ? 3. Whether Transporter ID is required to generate sate wise - only once OR it is required to generate for each consignment by the transporter. Dated: 28-12-2017 - Scholarly articles for knowledge sharing authors experts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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