E-WAY BILL UNDER GST ACT

Transcription

1 E-WAY BILL UNDER GST ACT SURESH AGGARWAL ADVOCATE MOBILE NO ID: WEBSITE:

2 E-WAY BILL RULES 2017 Till such time as an E-Way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.

3 E-WAY BILL RULES 2017 Meaning This is an Electronic document generated on the GSTN common portal by the supplier or buyer or transporter and is required to be carry by the driver while moving the goods from one place to another either under local act or central act and to be accompanied along with tax invoice or bill of supply or delivery challan or debit note etc.

4 LIABILITY OF THE PERSON TO GENERATE E-WAY BILL Every Registered person either Supplier, or Buyer, or Transporter Who causes movement of goods 1. Supplier in case of supply of goods, or For reason other than supply either in on self vehicle or hired vehicle through a transporter.

5 LIABILITY OF THE PERSON TO GENERATE E-WAY BILL 2. Buyer in case of goods purchased at counter of the supplier or purchase from unregistered dealers and goods moved either in own vehicle or hired vehicle through transporter. 3. If neither supplier nor buyer then transporter is liable to generate E- Way Bill on the basis of invoice and information furnished by such supplier or buyer after taken delivery of the goods for transportation.

6 WHEN TO GENERATE E-WAY BILL, CONSIGNMENT VALUE AND CONTENTS OF GST INS-01. E-Way Bill is to be generated on the GSTN common portal by filing GST INS-01 before the commencement of movement of goods if the consignment value 50,000/-. Form GST INS -01 as two parts known as part A and part B Part A consist of details in relation to invoice and goods i.e. invoice number, date of invoice, HSN code of the product, description of goods, quantity, rate of tax, value, amount of tax, name, address, and GSTIN of supplier and buyer. Part B consist of details in respect of transporter i.e. name, address, GSTIN, mobile number of the transporter, name and mobile number of the driver, vehicle number, place of supply and address, place of origin and address etc.

7 OPTIONAL GENERATING OF E-WAY BILL Two situation arises for optional generating of E-Way Bills 1. Each Consignment value Rs. 50,000/- or lesser. 2. Movement of goods from unregistered supplier to unregistered buyer (means both are unregistered)

8 OTHER POINT FOR CONSIDERATION 1. It applies only for movement of goods means not applicable where movement of goods not required in case of supply of goods. 2. It is applicable for all movement of goods either under local act or under central act. 3. Upon generation of E-Way Bill on the common portal, a unique E-Way Bill Number (EBN) shall be made available to the supplier, recipient, transporter on the common portal.

9 OTHER POINT FOR CONSIDERATION 4. Transporter if change the vehicle in transit due to any reason then he will generate a new E- Way Bill on the common portal in GST INS-01 specifying there in the new details of vehicles transporting the goods. 5. Where multiple consignment are transported in one conveyance then transporter shall generate consolidated E-Way Bill in FORM GST INS-02 which shall include serial number of each E- Way Bill already issued, prior to the movement of goods.

10 OTHER POINT FOR CONSIDERATION 6. The E-Way Bill generated by supplier shall be communicated to the registered buyer on the common portal, who shall communicate each acceptance or rejection of the consignment within 72 hours otherwise it shall be deemed that he has accepted the said details. 7. The facility of generation or cancellation of E- Way Bill may also made available through SMS.

11 OTHER POINT FOR CONSIDERATION 8. The Commissioner may issued a notification requiring a class of transporter to obtain a unique RFID device and get the said invoice embedded on to the vehicle and mapped the E-Way Bill to the RFID prior to the movement of goods. 9. The Commissioner may issued a notification requires the driver to carry the following documents instead of E-Way Bills a. A Tax Invoice, Bill of supply, Bill of entry, or b. A delivery Challan where the goods are transported other than by way of supply.

12 VALIDITY OF E-WAY BILL Sr. No. Distance Validity period 1 Less than 100 km. One day 2 Between 100 km to 300 km. Three days 3 Between 300 km to 500 km. Five days 4 Between 500 km to 1,000 km. Ten days 5 Above 1000 km Fifteen days 1. The Commissioner may, by way of notification, extend the validity period of E-Way Bill for certain category of goods as may be specified there in 2. Start date would be the date of generating E-Way Bill.

13 CANCELATION OF E-WAY BILL Where an E-Way Bill has been generating but either the goods not transported or furnish details are incorrect then the said E-Way Bill may be cancelled electronically on common portal within 24 hours of generation of E-Way Bills by the person who as generated the E-Way Bill. Provided that an E-Way Bill cannot be cancelled if it has been verified in transit by the transporter while shifting the goods from one conveyance to another in the course of transit.

14 DOCUMENTS AND DEVICE TO BE CARRIED BY THE DRIVER The following documents and device to be carried by the driver while transporting the goods 1. The Tax Invoice or Bill of supply or delivery challan, as the case may be, and 2. Copy of the E-Way Bill or the E-Way Bill number either physically or mapped to a Radio Frequency Identification device (RFID) embedded on to the conveyance in such banner as may be notified by the commissioner.

15 VERIFICATION OF DOCUMENT AND VEHICLE The Commissioner may authorized a proper officer to intercept any vehicle to verified the E-Way Bill for all movement of goods within local and interstate. That on receipt of specific information of evasion of tax, physical verification of specific vehicle can also be carried out by the proper officer after obtaining necessary approval of the commissioner for this purpose. The Commissioner shall arranged to get RFID Readers install at places where verification of movement of goods is required is to be carried out and at such places verification shall be done through RFID Readers where the E-Way Bill has been mapped with RFID.

16 INSPECTION AND VERIFICATION OF GOODS The proper officer shall submit a online summary report within 4 hours of every inspection in PART-A of GST INS-03 and shall upload final report in PART-B of GST INS-03 within 3 days of inspection on the common portal. Where physical verification of goods being transported in any vehicle is carried out at one place in a state the same cannot be verified again in the same state unless specific information relating to evasion of tax is made available subsequently.

17 FACILITY FOR UPLOADING INFORMATION REGARDING DETENTION OF VEHICLE Where a vehicle has been intercepted and detained for a exceeding thirty minutes, the transporter may upload the said information in FORM GST INS -04 on the common portal.

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