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All about E-Way Bill

E-way bill or Electronic-way bill is a document introduced under the GST regime that needs to be generated before transporting or shipping goods worth more than INR 50,000 within state or inter-state. The physical copy of e-way bill must be present with the transporter or the person in charge of the conveyance and should include information such as goods, recipient, consignor and transporter. The e-way bill was rolled out nationwide on 1st April 2018.

What is GST E-Way Bill?

Under GST, the process and procedural aspects for the movement of goods are prescribed in the e-way bill rules. E-way bill stands for Electronic Way Bill. It is usually a unique bill number generated for the specific consignment involving the movement of goods. However, it is to be noted that the e-way bill implementation was deferred when GST came into being on the 1st of July, in order to give more time to the government, businesses and transporters to prepare for its full and final implementation. States like Gujarat continued to have Form 402 in GST, and clear rules were laid down as to how to help businesses fill a GST Form 402 online till the implementation of the GST e-way bill is complete.

When is the E-Way Bill applicable?

It is applicable for any consignment value exceeding INR 50,000. Even in case of inward supply of goods from unregistered person, E-Way Bill is applicable.

What is the validity of E-Way Bill?

  1. Less than 100 KM: 1 Day
  2. Every 100 Km or part thereof thereafter – 1 additional day

The validity period will be counted from the time of generation of the E-Way Bill. The validity period of the E-Way Bill may be extended by the commissioner for certain categories of goods, as specified in the notification issued in this regard.

Who should generate the E-Way Bill?

  1. When goods are transported by a registered person, either acting as a consignee or consignor in his own vehicle, hired vehicle, railways, by air or by vessel, the supplier or recipient of the goods should generate the E-Way Bill.
  2. When the goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. In this case, the registered person should declare the details of the goods in a common portal.
  3. In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill.

Documents, Inspection and Verification for E-Way Bill

The transporter or the person in charge of a conveyance should carry the following documents:

  1. The invoice or bill of supply or delivery challan, and
  2. A physical copy of the E-Way Bill or the E-Way Bill number.

At the place of verification, the officer may intercept any vehicle to verify the E-Way Bill or the E-Way Bill number in physical form for all interstate and intrastate movement of goods. On the ground of suspicion of tax evasion, a physical verification of the vehicle can be carried out by an officer after obtaining necessary approval from the commissioner or an officer authorized on his behalf. If the physical verification of vehicle is done at one place –within the state or in any other state, no further physical verification will be carried out again during the transit, unless specific information of tax evasion is made available subsequently.

After every inspection, the officer needs to record the details of the inspection of goods in Part A of Form GST EWB 03 within 24 hrs of inspection and the final report must be recorded in Part B of Form GST EWB 03 within 3 days of inspection. If the vehicle is detained for more than 30 minutes, the transporter has an option to complain by uploading the details in Form GST EWB 04.

GST E-Way Bill Format

The E-Way Bill format in GST comprises of 2 parts – Part A and Part B.

The Part A of E-Way Bill in Form EWB 01 aims to collect the details of consignment, usually the invoice details. Accordingly, the following details need to be captured.

GSTIN of Recipient: Mention the GSTIN number of the recipient.

Place of Delivery: Here you must mention the Pin Code of the place where goods are delivered.

  • Invoice or Challan Number: Mention the Invoice or Challan number against which the goods are supplied.
  • Value of Goods: Mention the consignment value of goods.
  • HSN Code: Enter the HSN code of goods which are transported. If your turnover is up to INR 5 crores, you need to mention the first 2 digits of HSN code. If it is more than INR 5 crores, 4 digits of HSN code are required.
  • Reason for Transportation: The reason for transportation is pre-defined and you need to select the most appropriate option from the list.
  • Transport Document Number: This indicates either one of the Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number.

In Part B of Form EWB 01, the vehicle number in which goods are transported needs to be mentioned. This will be filed by the transporter in the common portal.

 

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