Electronic Way Bill ( E-Way Bill Simplified)
[Section 68 of CGST Act, 2017 read with Rule 138, 138A, 138B, 138C & 138D of CGST Rules, 2017]
Background:-
- After the implementation of GST, all the goods-transportation check-post across India have been abolished
- However, in order to monitor the movement of goods for controlling any tax evasion, the E-way bill system has been introduced.
- Under this system, a taxpayer (under GST) - prior to movement of goods via a vehicle - would inform each transaction’s details to the tax department, obtain an acknowledgment number and then use this acknowledgment number as a valid document accompanying the vehicle carrying goods.
- The idea is that the taxpayer be made to upload the details of each transaction to a common portal through the Internet, and once uploaded, the common portal would automatically generate a document that can be tracked and verified easily by any stakeholder.
What is an E-way Bill:-
- E-way bill is an electronic document generated on the GST portal evidencing the movement of goods.
- It is a compliance mechanism where the person causing the movement of goods uploads the relevant information prior to the commencement of the movement of goods & generates an E-way bill on the GST portal.
Where to generate an E-way Bill:-
- It is generated electronically in Form GST EWB 01 on the common portal (www.ewaybillgst.gov.in).
- E- way Bill can be generated through various modes like Web (Online), Android App, SMS, using Bulk Upload Tool and API (Application Program Interface) based site to site integration, etc
When to generate an E-way Bill:-
1.Criteria based on Consignment Value:-
- Where the movement of supply of goods of consignment value exceeding Rs.50,000 in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person.
- Consignment value means the value determined as per the provisions of Section 15 of CGST Act, 2017 i.e value declared in an invoice , a delivery challan or a bill of supply and includes GST charged thereon & excludes the value of exempt supply of goods where the invoice issued in respect of both exempt & taxable supply of goods.
- Inter-State transfer of goods by principal to job-worker.
- Inter-State transfer of Handicraft goods by a taxable person exempted from obtaining registration.
Who is mandatory required to generate an E-way Bill:-
- Where the goods are transported by a registered person, whether as a consignor or recipient as the consignee, the said person shall have to generate the e-way will.
- Where the e-way bill is not generated by the registered person and goods are handed over to the transporter for transportation of goods by road, the registered person shall furnish the information relating to the transporter in Part B & the e-way bill shall be generated by such transporter.
- Where the goods are transported by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient furnish information in Part B.
- Where the movement is caused by an unregistered person either in his vehicle or a hired one or through a transporter, he or the transporter may, at their option, generate an e-way bill.
- Where the goods are supplied 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 the movement of goods
Few cases where no E-way Bill is required to be generated:-
- Where the goods are being transported by non-motorized vehicles (Thela Gaadi).
- 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.
- Where the goods [other than de-oiled cake], being transported, are exempt from tax.
- Where the supply of goods being transported is treated as no supply under Schedule III of the Act.
- Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee.
- Where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.
- Where the goods being transported are transit cargo from or to Nepal or Bhutan.
- Where the consignor of goods is the Central Government, Government of any State or a local authority for the transport of goods by rail.
- Where empty cargo containers are being transported.
- Where the goods are being transported up to a distance of 20 km from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan Information to be furnished in E-way Bill:
- Part A: Comprising of details of GSTIN of supplier & recipient, place of dispatch & delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation, etc.]: to be furnished by the registered person** who is causing movement of goods of consignment value exceeding Rs. 50,000/-
- Part B: Transporter document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number, in case of transport by road]: to be furnished by the person who is transporting the goods.
**However, the information in Part-A may be furnished:üby the transporter, on an authorization received from such registered person.
Cancellation of an E-way Bill:-
- Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill
- However, an e-way bill cannot be cancelled if it has been verified in transit.
Other Points:-
- E-way bill is not valid for movement of goods without vehicle number on it.
- Once E-way bill is generated, it cannot be edited for any mistake. However, it can be cancelled within 24 hours of generation.
- E- Way Bill may be updated with vehicle number any number of times.
- The latest vehicle number should be available on the e-way bill and should match with the vehicle carrying it in case checked by the department.
- In its recent 38th Council meeting, Council has decided to waive late for taxpayers who have not filed returns from July 2017 to November 2019 if all the returns are filed by10th January 2020. In case of the taxpayer does not file GSTR-1 by 10th January 2020, the E-way bill will be blocked for them.
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