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TMI BlogImplementation of E-way bill system for Interstate suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... Name of the Officers (S/Shri) Designation Contact No. 1 Ashutosh Nivsarkar Superintendent 9993428000 2 Ravindra Ghanshani Superintendent 9425477582 3 Shailesh Mehta Superintendent 9425039359 4 Ashwini Tiwari Superintendent 9589710666 5 Mayank Uttam Inspector 7898381164 3. Attention is also invited to the FAQs released by CBEC, New Delhi regarding E-way bill (Copy enclosed), which is also available in the CBEC's website cbec.gov.in under the link Home GST My GST FAQs on e-way bill. In case of any problem being faced, it is requested to go through the FAQs which may solv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... username and password of his/her choice, he/she may proceed to make entries to generate e-way bill. Whenever I am trying to register, the system is saying you have already registered, how should I proceed? This is indicating that you (your GSTIN) have already registered on the e-way bill portal and have created your username and password on the e-way bill system. Please use these credentials to log into the e-way bill system. If you have forgotten username or password, then please use the Forgot Username or Forgot Password facility provided on the portal to recollect your username or create new password accordingly. Whenever I am trying to register, the system is saying there is no contact (Mobile) number with this GSTIN in GST Common Portal, how should I resolve this issue? This is indicating that e-way bill system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal (www.gst.gov.in). Please contact GST helpdesk 0120-4888999. Whenever, I m trying to register with my GSTIN, the system is saying Invalid GSTIN or the details for this GSTIN are not available in GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aadhaar details are not validated ? This is indicating that Aadhaar Number, name in Aadhaar and mobile number, entered by you, are not getting validated by the Aadhaar system. Please enter correct details. However, the Aadhaar number is not must for enrolment process and the person can enrol giving his PAN Number also. Whenever, I am trying to enroll as transporter, the system is saying you are already registered under GST system and go and register using that GSTIN. This is indicating that you are a registered taxpayer with valid GSTIN, since a validation is done on the PAN you have entered. You need not enroll again as transporter but use your GSTIN to register on e-way bill portal. Whenever I am trying to enroll as a transporter, the system is saying you have already enrolled. This is indicating that you have already enrolled on the e-way bill portal by providing your PAN, business and other details and created your username and password. Please use them to log into the e-way bill system. If you have forgotten the username or password, then please use the Forgot Username or Forgot Password facility provided on the port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereunder. It is generated from the GST Common Portal for e-Way bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Why is the e-way bill required? Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required. Who all can generate the e-way bill? The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use. What are pre-requisites to generate the e-way bill? The pre-requisite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Which types of transactions that need the e-way bill? For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory. Please refer relevant notifications/rules for details. However, from 1st April 2018, e-way is required only for interstate movement. The e-way requirement for intra state movement will be notified later. What is the Part-A Slip? Part-A Slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by transporter or yourself later to enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don t have the transportation details. Thus you can enter invoice details in Part A of eway bill and keep it ready for entering details of mode of transportation in Part B of eway bill. When I enter the details in e-way bill form, the system is not generating e-way bill, but showi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B. How is the validity of the e-way bill calculated? The validity period of the EWB is calculated based on the approx. distance entered while generating the EWB. For every 100 Kms one day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For ex. If approx. distance is 310 Kms then validity period is 3+1 days. For movement of Over Dimensional Cargo (ODC), the validity is one day for every 20 KM (instead of 100 KM) and for every 20KM or part thereof one more day is added. Please refer relevant rules for details. How the distance has to be calculated, if the consignments are imported from or exported to other country? The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AP 5 P 23 AP05P0023 AB12AB1234 TN 10 DE 45 TN10DE0045 AB12ABC1234 KE 3 PEW 1265 KE03PEW1265 DFXXXXXXXXXXXXX For Defence Vehicle, start with DF DF02K123 TRXXXXXXXXXXXXX For Temp RC Vehicle, start with TR TRKA01000002 BPXXXXXXXXXXXXX For Bhutan Vehicle, start with BP NPXXXXXXXXXXXXX For Nepal Vehicle, start with BP How to enter the vehicle number DL1AB123 as there is no format available for this in e-way bill system? If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation. How can anyone verify the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel. Who can extend the validity of the e-way bill? The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period. How to handle Bill to - Ship to invoice in e-way bill system? Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as Bill to and Ship to . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice before dispatch of the first consignment; (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) Original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number. 6. FAQs Updating Transportation/vehicle/Part-B details Whether Part-B is must for e-way bill? E-Way bill is complete only when Part-B is entered. Otherwise printout of EWB would be invalid for movement of goods. Filling up of Part-B of the e-way bill is a must for movement of the goods, except for within the same state movement between consignor place to transporter place, if distance is less than 50 Kms. Can I transport goods with the e-way bill without vehicle details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to change the vehicle, then he has to enter the new vehicle details in that EWB, on the eway bill portal, using Update vehicle number option in Part B and continue the journey in new vehicle, within the original validity period of e-way bill. How many times can Part-B or Vehicle number be updated for an e-way bill? The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period. Can the e-way bill entry be assigned to another transporter by authorized transporter? The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB. In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority? Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number. This way, the e-way bill will be updated with multiple mode of transportation. How does transporter come to know that particular e-way bill is assigned to him? The transporter comes to know that EWBs are assigned to him by the taxpayers for transportation, in one of the following ways: After login at EWB portal, the transporter can go to reports section and select EWB assigned to me for trans and see the list. He can also see these details in his dashboard, after login to EWB portal. The transporter can go to Update Vehicle No and select Generator GSTIN option and enter taxpayer GSTIN of taxpayer, who has assigned the EWB to him. How to handle the goods which move through multiple trans-shipment places? Some of the consignments move from one place to another place till they reach their destinations. Under this circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using Update Vehicle Number option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate Consolidated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hours from the time of generation of eway Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details. How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party? As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills: He can see the details on the dashboard, once he logs into the system. He will get one SMS everyday indicating the total e-way bill activities on his GSTIN. He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others. He can go to report and see the EWBs by other parties . 9. FAQs Consolidated EWB What is a consolidated e-way bill? Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Using Site-to-Site integration Using GSP (Goods and Services Tax Suvidha Provider) How can the taxpayer use the SMS facility to generate the e-way bill? The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details. How can the taxpayer use the Android App to generate the e-way bill? The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based eway bill generation available on the portal for further details. How to download mobile app? The mobile app is available only for the taxpayers and enrolled transporters. It is not available in Play Store. The main user has to login and select the for mobile app under registration menu. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system? The integration between e-way bill system and registered persons system can be done through APIs. For availing this facility, the registered person should register the server details of his/her systems (through which he wants to generate the e-way bill using the APIs of e-way bill system) with e-way bill system. For further details, please go through the user manual. What is API Interface? API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with EWB system to generate EWB directly from his IT solution without keying in the details for EWB form in the Portal. This reduces duplicate data entry and eliminates the data entry mistakes. What are the benefits of API Interface? Presently registered person generates invoices from his IT system and logs into EWB system and enters e-way bill details and generate e-way bills. Here, the taxpayer has to make double entries once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system? EWB System( www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in EWB system within a day automatically. Otherwise, the taxpayer can update the same instantaneously by selecting the option Update My GSTIN in the e-Way bill system and the details will be fetched from the GST common portal (www.gst.gov.in) and updated in the e-Way bill system. Why do I need sub-users? Most of the times, the taxpayer or authorized person himself cannot operate and generate EWBs. He may in that case authorize his staff or operator to do that. He would not like to avoid sharing his user credentials with them. In some firms, the business activities will be operational 24/7 and some firms will have multiple branches. Under these circumstances, the main user can create su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention report to be raised? Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance. 12. FAQs Miscellaneous What is Over Dimensional Cargo? Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988. How the consignor is supposed to give authorization to transporter or ecommerce operator and courier agency for generating PART-A of e-way bill? It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills PART-A, it will be assumed by the department that they have got authorization from consignor for filling PART-A. In case of Public transport, how to carry e-way bill? In case of movement of goods by public transport, e-way bill shall be generated by the person who is caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No, such movement has been exempted from e-way bill. Does the movement of goods which are in transit to or from Nepal/Bhutan, require e-way bill for movement? No, such movement has been exempted from e-way bill. Is the temporary vehicle number allowed for e-way bill generation? Yes, temporary vehicle number can also be inserted as vehicle number for the purpose of e-way bill generation. Whether e-way bill is required for intra -State movement of goods? At present e-way bill is required only for inter-State movement of goods. For intra-State movement of goods the requirement for e-way bill will be introduced in a phased manner, for which rules will be notified by respective states separately. I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases? E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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