9911796707
TMI BlogE-way Bill - GenerationX X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerate 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
