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TMI BlogE-Way BillX X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017 , declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document, and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. Q 107. Whether consignment value of goods shall include tax also? In case of movement other than by way of supply, value may not be available. How to value such cases? Ans. As per Explanation 2 to Rule 138(1) of CGST Rules, 2017 , the consignment value shall also include the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. Furthermore, in view of the valuation provisions in Section 15 of the CGST Act, 2017 , Customs duty shall also be includible in the value of goods. In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and household effects 8 Coral, un-worked (0508) and worked coral (9601) b) Goods being transported by a non-motorised conveyance; c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and g) where the goods being transported are treated as no supply under Schedule III of the Act. h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 on the common portal and thee-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 . In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be furnished by such ecommerce operator. Q 114. Who has to generate E-way bill in case of transportation of goods by rail, air or vessel? Ans. The registered person, being the supplier or recipient, is required to generate E-way Bill by furnishing the information in part B of the E-Way bill viz. transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number). Q 115. Who causes movement of goods? Ans. The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. In case the reci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods. The recipient shall be liable to generate e-way bill. There could be three possibilities as below: Situation Movement caused by Impact Recipient is unknown Unregistered person E-way bill not required ; However, the supplier has an option to generate e-way bill under citizen option on the e-way bill portal Recipient is known and is unregistered Unregistered person E-way bill not required ; However, the supplier has an option to generate e-way bill under citizen option on the e-way bill portal Recipient is known and is registered Deemed to be caused by the Registered recipient Recipient to generate e-way bill Q 119. What are the reasons for transportation to be furnished in the part A of e-way bill? Ans. E-way bill is to be issued for moveme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 FORM GST EWB-01 . Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01 . Q 124. Can the transporter assigned by a supplier or recipient further re-assign the e-way bill to another transporter? Ans. The consignor or the recipient, who has furnished the information in Part-A, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B for further movement of consignment. However once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01 , the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. Q 125. How does transporter come to know t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. In case, the person to whom the information in Part-A is made available, does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. Q 130. What happens if multiple consignments are transported in one conveyance? Ans. Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the common portal prior to the movement of goods. The various situations where multiple consignments are transported in one conveyance may be as under: Situation Impact Multiple consignments in one conveyance; all more than ₹ 50000/-; and the consignor has generated e-way bill for all the consignments. A consolidated e-w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner may extend the validity period only by way of issuance of a notification for certain categories of goods which shall be specified later. Also, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01 . Q 135. What is the validity period of consolidated e-way bill? Ans. A consolidated e-way bill has no separate validity and will be governed by the underlying validity period of the individual e-way bills. Q 136. Can a e-way bill be modified? Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated. Q 137. Is it necessary to feed information and generate e-way bill electronically in the common portal? Ans. Yes. The facility of generation and cancellation of eway bill is also available through SMS. Q 138. What is EBN? Who gives it? Ans. Upon generation of the e-way bill on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. Q 143. What is the responsibility of transporters, owners or operators of godown or warehouse? Ans. As per section 35(2) of the CGST Act, 2017 , every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as prescribed in rule 58 of the CGST Rules, 2017 . Q 144. What has to be done by the transporter if consignee refuses to take goods or rejects the goods? Ans. The transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as Sales Return and with relevant document details and return the goods to supplier. Q 145. What are the documents to be carried by the person in charge of a conveyance while transporting goods? Ans. The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, a person has to register the mobile numbers through which he wants to generate the eway bill on the e-way bill system. For using Android App, the tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system. For site to site integration, the APIs of the e-way bill system have to be used for integrating the system. Q 151. What is the role of sub-users in e-way bill system? How can sub-users be activated? Ans. A taxpayer can create sub-users in the e-way bill system and assign specific roles to them like generation of EWB or rejection or report generation activities based on requirements. This helps the large firms with multi locations/ shifts to distribute work. Q 152. Whether information submitted for eway bill can be used for filing GST Returns? Ans. The information furnished in the Part-A of E-way bill shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in GSTR-1 . Q 153. Whether individuals while shifting their personal belongings will have to generate E-way bill? Ans. No. Used personal and household effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bill system? Ans. In the e-way bill form, there are two portions under TO section. In the left hand side - Billing to GSTIN and trade name is entered and in the right hand side - Ship to address of the destination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state. Q 159. What form of e-way bill original printout or soft copy need to be carried by the transporter? Ans. An e-way bill number may be available with the person in charge of the conveyance or in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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