E-way Bill under GST is electronic road permit for movement of goods from one place to other, within or outside a state. Supplier and purchaser are required to generate E way bill in the case of movement of goods valued more than Rs 50,000/- per movement. E-way Bill is required in all type of movement of goods like stock sale or transfer, capital goods or goods sent for job work or any other movement of asset used for business.

E-Way Bill Details(Source: Tally)

 

The E-Way Bill provision will come into effect from Feb 2018 As per CBEC press release:

  • The E-way Bill system has started on a trial basis w.e.f. 16th January, 2018. E Way bill can be generated from the portal  nic.in on trial basis till 31stJanuary 2018 .
  • E-way Bill system for Inter-State movement of goods on a compulsory basis will be applicable from 1st February, 2018.
  • The States may choose to implement E-way Bill for intra-State movement of goods on any date before 1st June, 2018.
  • The Uniform System of E-way Bill for inter-State as well as intra-State movement will be implemented across the country compulsorily by 1st June, 2018.

 

How to Generate E-Way Bill

The following information is required to be filled on common portal for generation of E-Way Bill

     Part A of Form GST EWB-01

  • Details of Parties
  • details of goods with value
  • Place of delivery
  • Transportation details
  • Document for transportation

     

    Part B of Form GST EWB-01

  • Vehicle details

 Exempted Goods from E-way Bill Requirement

Exempted Goods

 

The following goods are exempt from having to generate an E Way Bill as per provisions of Rule 138.

  • 154 goods in respect of which any movement of goods within the State or outside the State can be freely undertaken without the requirement of E-way Bill.
  • goods transported through non-motorized conveyance like Cycle Rikshaw also do not require E-way Bill.
  • goods being transported from port, airport, air cargo complex and land custom station to an inland container depot or a container freight station for customs clearance.
  • any other goods that may be notified by the respective State.

 

E-way Bill Generation

source: gstsutra.com

 

E-way Bill is required to be generated when movement of goods involves the following:

Movement of Goods Value E-way permit requirement to be generated by
Outward supply/Sales More than Rs. 50,000 Any person (supplier, recipient, transporter)
Any other Movement More than Rs. 50,000 Any person (supplier, recipient, transporter)
Inward supply from un-registered supplier, if recipient(registered) is known at the time of commencement of movement of goods More than Rs. 50,000 Registered Recipient
Inward supply from un-registered supplier, if recipient is not known No limit Un-registered supplier or Transporter
Inputs or capital goods sent by principal to job worker outside the State No limit Principal only
Handicrafts transported from one State to another No limit Handicrafts supplier
All movement Less than Rs. 50,000 Option to generate by Registered supplier orTransporter
All movement from consignor to transporter or from transporterto consignee within State distance less than 10 km No limit Part B of Form EWB-01 not required

Note :Where, consignor or the consignee has not generated FORM GST EWB-01 and the value of goods carried in the conveyance is more than Rs. 50,000/-, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated E-way Bill in FORM GST EWB- 02 on the common portal prior to the movement of goods.

 

How to Generate E-Way Bill

New E Way Bill Generation

     

Particulars Who will Generate Form Generated
Submit Part A Supplier or Recipient EBN–unique E-way Bill number
Submit Part B Transporter GST EWB-01
Submit Part A Transporter (where supplier is unregistered) GST EWB-01
Update Part B Transporter (change of vehicle) GST EWB-01
Update E-way Bill number Transporter (multiple consignments in one conveyance) GST EWB-02

 

Validity of E-Way bill

 

Sr No Distance Validity Period
1 Upto 100 Km One Day
2 For Every 100 km and part thereof thereafter One additional day

Note: The period of validity shall be counted from the time at which the E-way Bill has been generated and each day shall be counted as 24 hours.

  • If the goods are not transported as per the details furnished in E-way Bill after generation of E-way Bill, the bill may be cancelled within 24 hours.
  • E-way Bill generated against the GSTIN of the recipient will be available for viewing by the recipient on the Common Portal. Recipient is required to accept or reject every E-way Bill generated on the Common Portal. If there is no positive action by the recipient – acceptance or rejection – the E-way Bill generated will be deemed to be accepted after 72 hours.
  • Where 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.

 

Documents for Movement of goods

Every movement shall be accompanied by both of the following documents,

  • Tax invoice, Bill of supply or other challan;
  • E-way Bill or EBN reference, either physically or mapped to a Radio Frequent Identification Device embedded on to the conveyance.

All information required in our tax invoice may be uploaded on the Common Portal in Form GST INV-01 and an Invoice Reference Number (IRN) may be generated.

Commissioner is empowered to relax the requirement of carrying E-way Bill and may require the person in charge to carry tax invoice, bill of supply, bill of entry or delivery challan.

Commissioner may notify the class of transporter to obtain unique Radio Frequency Identification Device and to get the device embedded on the conveyance.

 

Verification During Movement

The Commissioner or proper officer authorized by the Commissioner, is allowed to intercept and check vehicle and an online verification report is to be filed within 24 hours.

Proof of stoppage for verification is required in Part A of Form GST EWB-03 and final report in Part B of Form GST EWB-03 within three days of inspection.

Where physical verification of conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the conveyance shall be carried in the State out again unless any information relating to tax evasion is made available.

In order to monitor stoppage during movement or detained vehicle, transporter may upload instances of stoppage for a duration exceeding 30 minutes by uploading information on the Common Portal in Form GST EWB-04.

Advantages of E Way Bill

1. Moving Goods Faster:  The RFID tags enabled on Trucks could reduce time which is spent at various checkpoints.
2. Greater accountability and Easier Verification.

Disadvantages of E Way Bill

1. Challenges in Implementation: It could be tough to implement due to low internet penetration in India and lack of awareness.

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