E-way bill - basic provisions

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from India Tax & Regulatory Services E-way bill - basic provisions January 31, 2018 In detail The provisions pertaining to the E-way bill for inter-state movement of goods will be effective from 01

1 from India Tax & Regulatory Services E-way bill - basic provisions January 31, 2018 In detail The provisions pertaining to the E-way bill for inter-state movement of goods will be effective from 01 February, In addition, E-way bills will also be required for intra-state movements in some of the States with effect from 01 February, 2018 (in some cases, the E-way bills are required only for specific goods and not for all goods e.g. in Gujarat). The list of States where intra-state movement also needs E-way bill are tabulated below: Name of the State* Andhra Pradesh Arunachal Pradesh Bihar Gujarat Haryana Jharkhand Karnataka Kerala Puducherry Sikkim Tamil Nadu Telangana Uttar Pradesh Uttarakhand Source: Tweet by CBEC on 29 January, 2018 and Gujarat State notification no. GST/GST/RULE-138(14)/B.7 dated 29 January, 2018 Some of the important provisions pertaining to E-way bills have been compiled below. Understanding E-way bill Applicability Inter-State movement of goods effective from 01 February, 2018 Intra-State movement of goods effective from 01 February, 2018 in specified States (in some cases, only for specified goods for e.g. in Gujarat) When required Movement of goods In relation to supply For reasons other than supply Inward supply from unregistered persons Threshold Limit where consignment value exceeds INR 50,000 (Consignment value includes CGST+SGST, IGST, Cess charged in an invoice) Option to generate E-way bill even where value less than INR 50,000

2 waybill irrespective of value of goods Who can generate Documents required to generate waybill For whom it is optional Validity of E Way Bill Acceptance by other party Documents required during Transit Interstate movement of goods from Principal to Job Worker Interstate movement of handicraft goods from person exempted from registration. Consignor (recommended) Consignee Transporter (where individual consignment value is less than INR 50,000 but total consignments in a conveyance exceeds INR 50,000) Invoice/ Bill of Supply/ Delivery Challan for consignment of goods Transport by road through transporter : GSTIN of Transporter/ Transporter ID Transport by road in owned/ hired vehicle : Vehicle number Transport by rail/ air/ vessel : Transport document number, date of document Unregistered person until they are covered under special cases Upto 100 km - 1 day For every 100 km or part thereof 1 additional day Recipient (supplier, if the E-way bill generated by recipient) to communicate acceptance/ rejection, else deemed acceptance in 72 hours Invoice/ Bill of Supply/ Delivery Challan, as applicable A copy of the E-way bill or 12 digit E-way bill no., either physically or mapped to a radio frequency identification device embedded on to the conveyance Not applicable Goods exempted from GST vide Notification No. 2/2017 Cancellation Features for Quick generation Goods outside ambit of GST alcohol, HSD, ATF, petroleum crude, motor spirit, Natural Gas Specified items, goods for personal use/ household effects Transportation through non-motorised conveyance Consignment value less than INR 50,000 Movement from port/ airport/ air cargo complex and land custom station to an inland container depot or a container freight for clearance by custom Areas to be notified under way bill rules Once generated it cannot be edited or modified Can be cancelled within 24 hours of generation Reasons for cancellation - (Duplicate/ Order Cancelled/ Data Entry Mistake/ Others) Cancellation not possible once verified in transit Masters - Product, Customer, Supplier, Transporter Sub-users for assign specific roles such as generation of waybill, cancellation, updating masters, etc. PwC Page 2

3 Information required for generating E-way Bill Part A - Information to be filled in either by the Consignor/ Consignee/ Transporter SN. Particulars Requirement Fields to be selected 1 Transaction Type Inward/ Outward 2 Sub-Type (Reason for Transportation) 3 Document Type, Document No. & Date 4 Details of Supplier & Recipient 5 Product Name and Description Optional Supply/ Export or Import/ Job Work/ SKD or CKD/ Recipient not known/ Line Sales/ Sales Return/ Exhibition or Fairs/ For own use/ Others Details of Tax Invoice/ Bill of Supply/ Bill of Entry/ Delivery Challan/ Credit Note/ Others 1. GSTIN - For Unregistered persons, mention "URP" 2. Name, Address, Place, Pin Code, State (auto populated in case GSTIN is mentioned. Editable field) GSTIN, Pin Code and State field mandatory 6 HSN HSN at 2 digits in case annual turnover < 50 million in preceding financial year HSN at 4 digits in case annual turnover > 50 million in preceding financial year 7 Quantity and UQC Optional Maximum 3 Character for UQC 8 Value/Taxable Value Value as per the relevant document 9 Rate of Tax & Cess Optional As applicable (CGST+SGST, IGST, Cess) 10 Total Amount / Taxable Amount Optional Auto populated taxable amount as mentioned in Sl. No. 8 above. Editable 11 CGST, SGST, IGST, Cess Amount Optional Auto populated once rate of tax & cess is filled up. Editable. Draft GSTR 1 will be prepared on the basis of these details. (Optional) 12 Mode of transport Rail / Road/ Air/ Ship 13 Transporter Name Optional Required in case of transport of goods by Road 14 Transporter ID In case transporter registered with GST - GSTIN to be mentioned In case, transporter not registered with GSTN, mandatory required to obtain 15 digit transporter ID by registering in E- way Bill Portal Required only in case goods are Transported by Road and vehicle numbder is not entered 15 Approximate Distance PwC Page 3

4 Part B - Information to be filled in either by the Consignor/ Consignee/ Transporter* 16 Vehicle No. Required only in case goods are transported by Road and Transporter ID is not entered. 17 Transport Doc. No. and Date Optional for transport of goods for a distance < 10 kms 1. From consignors premise to transporters premise for further transportation 2. From transporters premise to consignee premise By Road - Consignment Note No. (Optional) By Rail - Railway Receipt No. By Air - Airway Bill No. By Ship - Bill of Lading No. * E-way Bill No. (EBN) generated shall be valid for 72 hours for updating details in Part B Note: This is as per provisions available as on 29 January, 2018 Let s talk For a deeper discussion of how this issue might affect your business, please contact your local PwC advisor PwC Page 4

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